{"success":true,"timestamp":"2026-11-10T13:52:41.971Z","data":{"rules":{"threshold":{"amount":500,"unit":"million VND/year","description":"Below this = exempt"},"vat_rate":{"rate":5,"unit":"%","description":"Applied on FULL revenue (Luật 149/2025)"},"pit_rates":{"non_accommodation":{"rate":5,"description":"BĐS rental (Điều 7 K.4 Luật 109/2025)"},"accommodation":{"rate":2,"description":"Hospitality (Điều 7 K.3c Luật 109/2025)"}},"formula":"VAT = Revenue × 5%; PIT = (Revenue - 500M) × PIT_rate"},"hkd_warning":{"triggers":["has_services = true","property_count > 10","annual_revenue > 2000M"],"description":"May be classified as Business Household (HKD) with different tax rates"},"example":{"request":{"annual_revenue":600,"rental_type":"non_accommodation","has_services":false,"property_count":1},"description":"Calculate tax on 600M annual rental income"}},"meta":{"version":"1.0.0","tax_year":2026,"source":"Finance Hub - Cú Thông Thái","legal_reference":"Luật TNCN 109/2025 Điều 7 K.3-4; Luật GTGT 149/2025/QH15","citation":"https://thue.cuthongthai.vn/finance/tax/rental-tax"}}