A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_URI::$config is deprecated
Filename: core/URI.php
Line Number: 101
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Router::$uri is deprecated
Filename: core/Router.php
Line Number: 127
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$benchmark is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$hooks is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$config is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$log is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$utf8 is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$uri is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$exceptions is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$router is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$output is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$security is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$input is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$lang is deprecated
Filename: core/Controller.php
Line Number: 83
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Cache::$dummy is deprecated
Filename: libraries/Driver.php
Line Number: 188
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$cache is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$db is deprecated
Filename: core/Loader.php
Line Number: 399
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_DB_mysqli_driver::$failover is deprecated
Filename: database/DB_driver.php
Line Number: 371
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 132
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 294
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 168
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 237
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 317
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 358
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 282
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 289
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 304
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 314
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 315
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 316
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 317
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 375
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: drivers/Session_files_driver.php
Line Number: 108
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 110
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: session_start(): Session cannot be started after headers have already been sent
Filename: Session/Session.php
Line Number: 143
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$session is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$encryption is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$pagination is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/libraries/VM_Pagination.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$vm_pagination is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$commons is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$common is deprecated
Filename: core/Loader.php
Line Number: 1286
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$My_model is deprecated
Filename: core/Loader.php
Line Number: 361
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$Category_model is deprecated
Filename: core/Loader.php
Line Number: 361
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$Post_model is deprecated
Filename: core/Loader.php
Line Number: 361
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$page is deprecated
Filename: core/MY_Controller.php
Line Number: 43
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Blog::$limit is deprecated
Filename: core/MY_Controller.php
Line Number: 46
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/controllers/frontend/Blog.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/index.php
A PHP Error was encountered
Severity: Warning
Message: Cannot modify header information - headers already sent by (output started at /home/fkhoa757/taxlawvn.com/DocumentRoot/system/core/Exceptions.php:271)
Filename: core/Input.php
Line Number: 408
Backtrace:
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
File: /home/fkhoa757/taxlawvn.com/DocumentRoot/application/core/MY_Controller.php
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EASIEST WAY TO REGISTER, DECLARE, AND PAY TAXES AND FEES AS AN INDIVIDUAL RENTING OUT ASSETS
TAX-LEGAL
EASIEST WAY TO REGISTER, DECLARE, AND PAY TAXES AND FEES AS AN INDIVIDUAL RENTING OUT ASSETS
EASIEST WAY TO REGISTER, DECLARE, AND PAY TAXES AND FEES AS AN INDIVIDUAL RENTING OUT ASSETS
Many people believe that if their total annual revenue from renting out assets is less than 100 million VND, they are not required to register for taxes as it does not fall under the categories of personal income tax, value-added tax, or license tax. However, in reality, from the day you sign a rental contract for your assets, you must go through the tax registration process with the relevant government agency within a specified period. Tax registration is mandatory before determining whether you are liable to declare and pay taxes and fees for renting out assets.
With the information provided below by ETL Tax Agency, you will find the easiest way to register, declare, and pay taxes and fees for renting out assets, including the specific time frame, required documents, and the appropriate tax office for individual lessors.
You must directly register for taxes with the tax authorities when renting out assets.
When you start renting out assets, you need to directly register for taxes with the tax authorities, and they will issue you a tax identification number before you have any obligations to the state budget. This requirement is specifically guided by Circular 105/2020/TT-BTC.
Legal basis: Point i, Clause 2, Article 4 of Circular 105/2020/TT-BTC => Attached document here.
The initial tax registration for renting out assets requires the following documents and where to submit them, and the time frame:
You need to prepare the following documents for tax registration: (1) Tax registration form number 03-ĐK-TCT issued with Circular 105/2020/TT-BTC; (2) A copy of your citizen identification card or a valid copy of your ID card for Vietnamese citizens; a copy of your passport for foreigners or Vietnamese citizens living abroad." (3) A copy of the rental contract for the assets.
The location for submitting the tax registration depends on the type of assets you are renting out: (a) If the rented assets are real estate, you need to register taxes at the Tax Department where the real estate is located. (b) If the rented assets are not real estate, you need to register taxes at the Tax Department where you reside.
Regarding the time frame for tax registration: Your tax registration period is 10 working days from the date you sign the rental contract for the assets. Therefore, after signing the contract, you need to prepare the documents and complete the tax registration at the authorized tax office within the 10-day deadline. Note that the 10 working days exclude weekends such as Saturdays, Sundays, and public holidays as regulated by law. It's important to avoid late tax registration because it will lead to late tax declaration if there are any tax obligations.
You can refer to the article at this link to find out whether you need to pay taxes or not.
Legal basis: Point a, Clause 8, Article 7 of Circular 105/2020/TT-BTC, Point b, Clause 2, Article 33 of Tax Administration Law => Attached document here.
With the instructions above, you can easily declare and pay taxes correctly when renting out assets. The tax declaration dossier for renting out assets includes:
Tax declaration form 01/TTS;
Annexed detailed table of the rental contract according to form 01-1/BK-TTS;
A copy of the rental contract and its annexes.
The location for submitting the tax declaration is the same as the tax registration requirements.
The deadline for tax declaration is as follows: (a) If the tax is declared for each payment period, the latest deadline is 10 days from the start date of the rental period for that payment period. (b) If the tax is declared once a year, the latest deadline is the last day of the first month of the following calendar year.
The deadline for tax payment: (a) The latest deadline for tax payment is the last day of the tax declaration period. (b) In case of additional tax declaration, the deadline for tax payment is the deadline for the tax declaration of the period in which the discrepancy occurred.
Legal basis: Point b, Clause 1, Clause 2, Article 14; Clause 4, Article 16 of Circular 40/2021/TT-BTC => Attached document here.
As for license tax, do you need to declare it?
According to the regulations for individuals renting out assets, you do not need to make a license tax declaration. The tax authorities will determine your revenue based on the tax declaration documents and tax management database to calculate the amount of license tax you need to pay and will inform you accordingly.
Legal basis: Point b, Clause 1, Article 10 of Decree 126/2020/NĐ-CP => Attached document here.
The above are the regulations on the easiest way to register, declare, and pay taxes and fees for individuals renting out assets. If you have any questions or need specific advice for your case, please feel free to contact:
Email: etl.taxagent@gmail.com
Hotline: 090 27 000 25 – 090 289 0002
Or receive direct consultation at the ETL CONSULTING AND SERVICES TRADING COMPANY LIMITED
Address: Apartment No. P7-04.OT06, Park 7 Building, Vinhomes Central Park, 720A Dien Bien Phu Street, Ward 22, Binh Thanh District, Ho Chi Minh City, Vietnam.
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