Individuals provide transportation services, and the Inland Revenue Department will open transport invoice on their behalf. Since small-scale taxpayers are exempt from VAT at the rate of 3% from April 1 day to February 3 1 day, 2022, there is no need to pay VAT.

As for personal income tax, because individuals provide transportation services, it belongs to business income. When the tax bureau issues invoices, it is not necessary to pay personal income tax, but it is withheld and remitted by the withholding agent (service object) or declared to the tax authorities by the individual himself.