It was Mrs. Kim Lien’s cereal milk shop. This milk bar is always remembered by diners because the drinks are preserved with the same grain flavor that is hard to find anywhere else. All cereal milk or juice dishes are stirred with ice to help drinkers feel both sweet and cool. At Mrs. Lien’s milk shop, there are many choices such as soy milk, mung bean milk, etc., but the milk that makes the reputation and is called the most by many young people is the five-spice milk. With the milk is quite thick and smooth, each type of milk has a different color that creates a very beautiful glass of five-spice milk, which is why before drinking, almost everyone will save it. a photo of yourself. Explaining this name, Ms. Lien said: “The five-flavoured milk is I mix all kinds of cereal milk together. There are 5 types of cereal mixed together for the drinker to absorb the special synthesis. But but when the drinker enjoys it, he must not stir it up, do not mix it well, but keep the cup to drink immediately. Then the taste of the five-spice milk is the true five-flavoured milk.” “I came up with this five-spice milk three years ago, naturally sold it for a long time, then I thought of it and tried to mix it up again. Who would have thought that everyone had mixed up, including the elderly, middle-aged people who went to the market, people who went to the market, and those who had mixed feelings. Children going to school and even very young children also visit the shop to find and drink this milk, but once they drink it, they gradually become regular customers of the shop,” added Ms. Lien. Guests come to the shop in addition to the attractiveness of delicious milk dishes, but also because of the friendliness of the owner. That friendliness is easily felt from the moment you set foot in the shop through her invitation, or the way Ms. Lien carefully instructs new guests how to use a glass of her five-spice milk: “Don’t stir it. up, just let it drink to feel the taste of each type of milk…”. Every day, Ms. Lien sells more than 100 cups of milk on the spot, in addition, the number of bottles that customers buy to take home cannot be counted. The restaurant’s menu includes more than 10 drinks with prices ranging from 8,000-20,000 VND. Kim Lien’s milk shop only sells from 6 am to 14 pm, it is closed, the most crowded time is from 8 am to 10 pm, at this time it is too crowded to sell. (According to GiadinhNet)

Apartments for rent in Ho Chi Minh City are subject to tax In the field of housing, land and real estate transfer, Ho Chi Minh City Tax Department proposes to manage tax collection in apartment rental activities in apartments and buildings. STRENGTHENING MONITORING AND COMBATING TAX LOSS Subjects proposed to collect tax are individuals and organizations that lease apartments, houses, and business premises in apartment buildings; individuals and organizations directly trading in and providing services in the apartment building; individuals and organizations leasing offices. The Ho Chi Minh City Tax Department proposes to pilot the tax collection above in some apartments and buildings in District 11 such as Res 11 Apartment, located at 205 Lac Long Quan, Ward 3; Thuan Viet commercial residential area at 319 Ly Thuong Kiet, ward 15; Bao Gia building, 184 Le Dai Hanh, ward 15; apartment building 70 Lu Gia, 70 Lu Gia, ward 15; Khai Hoan building, 624 Lac Long Quan, ward 5. This unit also proposes measures to prevent loss through management of leasing, collection of land use fees, registration fees, personal income tax in land management activities and real estate business. If approved, the City Tax Department will work with the apartment management board to propose a list of apartment rental households, direct business households in the apartment area; At the same time, coordinate with the local police in reviewing the list of newspapers of temporary residence, temporary absence, list with permanent residence registration, through the Management Board of the apartment building to propagate to owners of apartments with changes about Declaration of temporary residence, self-declaration of tax, and payment of taxes for house and apartment rental is also done; propagating individuals and organizations providing office leasing services to declare and pay property rental tax. Tax authorities should study the appropriate tax rates to encourage renters to file taxes. To do the above work, the tax authority will guide households and individuals that rent out houses, apartments or offices to prepare tax registration and tax declaration documents; instructions on how to electronically submit tax returns and declarations; guide to tax non-agricultural land use; answer questions of taxpayers. In addition, the tax authority will also mobilize individuals, rental businesses and office rentals to provide information on the lease to have a basis for determining and comparing the actual rental price and the declared price. Tax payment of apartments, individuals for rent houses, apartments, office rentals. Thereby, basing on and comparing tax declaration data for real estate transactions in the same area, area, size, and area respectively to take grounds to force taxpayers to declare tax with the correct value. actual assignment. In addition, the Ho Chi Minh City Tax Department requested the authorities to review the cases of land lease in order to have the correct collection regime. In cases where there is a decision on land allocation from the People’s Committee of Ho Chi Minh City but the financial obligations have not been determined, the Department of Natural Resources and Environment quickly determines the financial obligations to collect land use fees. When there is a notice of implementing financial obligations from the Ho Chi Minh City Tax Department but the enterprise has not paid the land use fee, it will be reported to the People’s Committee of Ho Chi Minh City for handling measures. RECOMMENDATIONS TO REVIEW TAX PAYMENTS Most experts in the real estate sector say that: The profit for renting apartments is not high, if based on the total value of investment in this segment. In particular, during the current epidemic outbreak, the rental rates of serviced apartments are low, increasing pressure on homeowners. Mr. Hoa Binh has an apartment for rent in District 10, Ho Chi Minh City that is quite frustrated by this proposal. He said: “My wife and I buy an apartment and have to borrow money from the bank, pay both principal and interest more than 12 million dong each month, while the apartment for rent is only 15 million dong, so only 13.5 million dong / month. If the tax authority calculates 10%, ie the tax rate of 16.2 million, it is almost only enough to repay bank loans interest. The threshold for tax calculation of 100 million VND / year is considered unreasonable, leading to many consequences, they have to circumvent the law to declare rent at much lower prices, change to the form of capital contribution for house loans … legal trouble when a dispute occurs. “Not to mention, there are months when customers pay their houses, have to find new tenants and lose commissions from 50% -100% / month, then this type of apartment investment becomes a loss. In addition, for the money to repair the house when it is damaged or when the apartment is profitable, I have already paid transfer tax. Therefore, the tax authority should study the reasonable tax rate to encourage people who have rental houses to declare tax, “Mr. Hoa Binh said. Many experts also suggested: Currently, the family allowances have been raised to 11 million VND / month (equivalent to 132 million VND / year), but the threshold for calculating tax of 100 million VND / year is not reasonable. That leads to many consequences, they have to circumvent the law to declare rent at much lower prices, switch to the form of capital contribution for home loans … causing many legal troubles when disputes occur. In particular, there are many people who cannot afford the economy, so they have to rent an apartment and rent it out to a cheaper place to live, the balance is used to offset the bank interest … At an apartment for rent in Gold View District 4 Ho Chi Minh City, Mr. Nguyen Minh Quang, a software engineer, worries: the tightening of apartment rental tax as today is very likely, the landlord will increase more money. renting and the pressure of husband and wife is even greater. Especially in Covid’s present occasion, the family’s income has decreased by 25%.