The image depicts a scene in what appears to be an office or a government setting, where two individuals are engaged in a transaction. The person on the left is holding a piece of paper and appears to be reading or signing it. The person on the right is using a smartphone, possibly taking a photo or making a note. 

In the foreground, there is a sign with text that reads "BAN RA SOAT" and "HO SO VA KY NHAN," which translates to "No Entry" and "Tax and Taxation" in English. This suggests that the transaction might be related to tax-related services or procedures.

The background shows a desk with various items such as papers, a pen, and a calculator, indicating a typical office environment. There are also other people present in the background, though they are not the focus of the image.

The overall setting seems to be formal and professional, with the individuals involved in some form of official or administrative process.