According to Article 13 of Circular 47/2014 / TT-BCT and Clause 2 Article 1 of Circular 21/2018 / TT-BCT, the subjects that need to register for e-commerce websites are traders or organizations that have e-commerce websites. In which at least one of the following services is provided: E-commerce trading floor service; online promotion service; online auction service. In addition to these objects, e-commerce businesses (online businesses) are not required to register.

At the same time, according to Clause 1, Article 3 of Decree 39/2007 / ND-CP, an individual doing commercial activities is an individual who personally carries out one, some or all of the activities permitted by law to purchase on a daily basis. Selling goods, providing services and other profitable activities but not subject to business registration in accordance with the law on business registration and not called "traders" as prescribed of Commercial Law. It is an individual that carries out the following commercial activities:

Street-selling (peddling) is the activities of buying and selling without a fixed location (buying from peddling, or both), including the receipt of books, magazines, cultural products of traders permitted to trade these products in accordance with the law for peddling;

The form of selling food via facebook is very popular. (Artwork. IT source)

The small business is the activity of buying and selling small items with or without a fixed location;

Snacks sale is activity of selling gifts, food, drinks (water products) with or without a fixed location;

Trip trade is the activity of buying goods from other places on each trip to sell to the wholesaler or retailer;

Implementation of services: shoe shine, lottery ticket sales, lock repair, car repair, parking, car wash, haircut, painting, photography and other services with or without a fixed location;

Commercial activities independently, often with no other business registration required.

Based on the above regulations, the business of goods such as chicken shredded, fish sauce, fried rice, ... will not have to register or apply for a permit from any agency. However, these people need to comply with food safety regulations as well as other relevant regulations, so as not to compromise the interests of consumers.

Regarding tax obligations: According to the content guided in Article 1 of Circular 92/2015 / TT-BTC, taxpayers are resident individuals including individuals, groups of individuals and households engaged in production activities, trade in goods and services in all fields of production and business according to the provisions of law, but do not include businesspeople with turnover of VND 100 million / year or less.

Thus, in this case, it can be seen that individuals doing business directly or online, particularly via facebook with turnover over VND 100 million / year, they must also declare and pay value added tax  and personal income tax in accordance with the law.

Regarding payable tax rates: According to the provisions in Appendix 01 issued together with Circular 92/2015 / TT-BTC, the VAT and PIT rate of% on turnover for business individuals are as follows:

For wholesale and retail activities of all kinds of goods (except for the value of goods sold by the agent at the right price for commissions): Value added tax rate is 1%, personal income tax is 0.5% on total sales;

For other business activities: Value added tax rate is 2%, personal income tax rate is 1%.