Official Letter No. 532/CT-CS dated April 10, 2025, issued by the Tax Department regarding tax policies is as follows

• In cases where an individual signs a service contract with the Company but does not have a business registration as prescribed and is not subject to the application of Article 2 of Circular No. 40/2021/TT-BTC, the individual's income shall be considered as income from wages and salaries in accordance with Point c, Clause 2, Article 2 of Circular No. 111/2013/TT-BTC dated August 15, 2013, issued by the Ministry of Finance. The Company is responsible for withholding and declaring taxes as guided in Point i, Clause 1, Article 25 of Circular No. 111/2013/TT-BTC dated August 15, 2013, of the Ministry of Finance.
• In cases where an individual signs a service contract with the Company and qualifies as a trader - i.e., operates commercial activities independently and regularly, and has a business registration as a household business in the same business line as stated in the service contract - then the individual's income shall be considered business income in accordance with Article 2 of Circular No. 40/2021/TT-BTC dated June 1, 2021, of the Ministry of Finance.
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