The Tax Department in the Hong Linh-Can Loc town area, Ha Tinh province, has the following opinion:

According to Article 2, Clause 1 of the Tax Management Law No. 38/2019/QH14 dated June 13, 2019, 

1. Taxpayers include:

a) Organizations, households, businesses, and individuals subject to tax under the tax laws;

b) Organizations, households, businesses, and individuals subject to other revenues of the state budget; 

c) Organizations and individuals who deduct tax.

Under Article 4 of the Value Added Tax (VAT) Law No. 13/2008/QH12 dated June 3, 2008, taxpayers are:

"Article 4. Taxpayers

Taxpayers for VAT are organizations and individuals that produce and trade goods and services subject to VAT (hereinafter referred to as business establishments), and organizations and individuals that import goods subject to VAT (hereinafter referred to as importers)."

Under Article 2 of the Personal Income Tax (PIT) Law No. 04/2007/QH12 dated November 21, 2007, the subjects of tax payment are defined as follows:

"Article 2. Subjects of tax payment

1. The subject of personal income tax is a resident individual who earns taxable income as stipulated in Article 3 of this Law arising inside and outside the territory of Vietnam, and a non-resident individual who earns taxable income as stipulated in Article 3 of this Law arising within the territory of Vietnam.

Under Article 6 of Circular No. 40/2021/TT-BTC dated June 1, 2021, issued by the Ministry of Finance on guidance for VAT, personal income tax, and tax administration for household businesses and individuals doing business. Individuals doing business shall pay tax for each occurrence as follows:

"...2. Individuals doing business who pay tax for each occurrence include:

a) Mobile business individuals;

b) Individuals who are private construction contractors;

c) Individuals who transfer internet domain names of Vietnam ".vn";

d) Individuals with income from digital content products and services if they do not choose to pay tax by declaration method."

Based on the above regulations, in the case of Mr. Kieu Dinh Tuong's family buying materials and constructing their own house, they are not subject to VAT or personal income tax.

If the tax authorities, in cooperation with the local authorities and the ward police, inspect and verify that the construction workers who participated in the building were not relatives of Mr. Kieu Dinh Tuong's family, then the family is responsible for providing information and cooperating with the tax authorities to urge the individual contractors to declare and pay taxes according to the provisions of the law.