TAXES PAYABLE WHEN SELLING ONLINE
I. Legal basis Circular No. 40/2021/TT-BTC Decree No. 117/2025/ND-CP Decree No. 68/2026/ND-CP Decree No. 141/2026/ND-CP II. Is online business subject to taxation? Individuals and household businesses selling goods online through e-commerce platforms are required to pay taxes in accordance with …




