Income from business operations prescribed in the Law on Personal Income Tax includes:
- Income from production and/or sale of goods and/or services as prescribed by law.
- Income from working as an independent practitioner holding a practicing license or certificate and has applied for business registration as prescribed by law.
- Income from agent activities, including insurance agents, lottery agents, multi-level marketing agents.
- Income from brokerage activities as prescribed by law.
- Income from business cooperation with organizations and enterprises.
- Income from e-commerce activities, digital platform-based business.
Do you want to accurately determine the taxable income levels, tax rates, calculation method, and procedures at the tax authority? Check out the next clips from VIVA by topic.
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10 Types Of PIT Taxable Income Effective From July 1, 2026
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