In 2015, the father of Flappy Bird game has been opened and submitted to the Tax authorities of 1.4 billion money PIT. Today, April 11, exchanging with reporters, Customs, department head – Deputy Head Reform, the General Tax department Nguyen Quang Tien said that the General department of Taxation has determined mr. Nguyen Ha Dong (the father of the game Flappy Bird) is obliged to pay value added tax (VAT) and personal income tax (PIT) charged on the proceeds from services associated with electronic games. According to the General department of Taxation, the arcade game that Nguyen Ha Dong created, offered on the app market of Google and Apple does not collect the money, without transferring the entire ownership rights to the game its electronic to the company, Google or Apple. Providing the electronic game is creating the space and time advertising on the network environment to the organizations and individuals wishing to advertise will be through supplier advertising services as Google and Apple applique product ads on this game. Therefore, the income of mr. Nguyen Ha Dong is not from the provision of electronic games (for free) and not as income from business operations ads by Google and Apple done. However, the income of mr. Nguyen Ha Dong is from work for service providers, advertising using electronic game by Nguyen Ha Dong do “signpost” to the advertising business. Therefore, the advertising services of Google or Apple made associated with electronic games and the income that mr. Nguyen Ha Dong, get split according to the agreement with the supplier advertising services from the service associated with goods is electronic games. Goods here are not goods, usually under the concept of commercial law that goods in it are created products under The information technology law. From practical activities and identifying received income of mr. Nguyen Ha Dong should Vietnam national administration of provisional Tax determined mr. Nguyen Ha Dong has the obligation to pay 2 types of tax are tax, VAT and personal income tax calculated on the amount collected from business activity services associated goods. “Is Hanoi Tax Department has instructed mr. Nguyen Ha Dong made on PIT finalization for year 2015.”- mr. Nguyen Quang Tien said. It is known that in 2015, the father of Flappy game has been opened and submitted to the Tax authorities of 1.4 billion money PIT. However, according to Nguyen Quang Tien, various types of business and provide the service number is not yet in regulations on management of taxation of the state agency, therefore, the examination of tax arrears at the kind face many difficulties. Such as in the case of the father game Flappy Bird – Dong Nguyen is noticeable when gain enormous revenue from advertising the game. Therefore, to clarify the actual amount that mr. Nguyen Ha Dong received, early in 2014, the General Tax department has conducted check the income of the father Flappy Bird. According Bao Hai Quan.