One of the most popular forms of business is the business store. Business Store is a form of establishment in the form of individual business households that can trade from the highest level of goods to the cheapest goods:
Circular No. 41/2006/TT-BTC dated May 12, 2006 of the Ministry of Finance guiding the implementation of the Prime Minister’s Decision No. 161/2005/QD-TTg dated June 30, 2005, on expanding the pilot self-assessment and self-payment of house and land tax, income tax on high-income earners and license tax by production and business establishments