Abstract

From 1 January 2026, household businesses and individual traders operating online in Vietnam must comply with two new legal obligations: transitioning from presumptive taxation to tax declarations based on actual revenue and completing electronic identity verification before listing goods or services on e-commerce platforms. Treating freedom to conduct business as a human right recognized under Article 33 of the 2013 Constitution, this article applies the three-part test for constitutionally permissible limitations—legality, necessity, and proportionality—under Article 14(2) to assess these obligations. The analysis shows that both obligations satisfy the legality requirement and pursue legitimate aims but remain insufficiently proportionate. They do not adequately differentiate businesses by scale or digital capacity, provide only a short transition period, and lack technical support for small, older, and rural household businesses. The article recommends revenue- based thresholds, an extended transition roadmap accompanied by technical assistance, simplified electronic identification procedures, and rights-impact assessments before related legal instruments are adopted.

Keywords: Electronic identification, freedom to conduct business, household businesses, human rights, limitations on rights, tax obligations.