lịch trực tiếp bóng đá hôm nayAre cooperatives engaged in trading agricultural products exempt from licensing fees in Vietnam?
Are cooperatives engaged in trading agricultural products exempt from licensing fees in Vietnam?
Pursuant to Clause 6, Article 3 ofDecree 139/2016/ND-CP(amended and supplemented byxoilac tv trực tiếp bóng), regulations state:
Exemption from licensing fee
Cases exempt from licensing fee include:
1. Individuals, groups of individuals, households engaging in production and business activities with annual revenue of 100 million VND or less.
2. Individuals, groups of individuals, households engaging in infrequent production and business activities; without fixed locations as guided by lịch trực tiếp bóng đá hôm nay Ministry of Finance.
3. Individuals, groups of individuals, households producing salt.
4. Organizations, individuals, groups of individuals, households breeding, catching aquatic and marine products and fishery logistic services.
5. Commune cultural post offices; press agencies (print, audio, video, electronic newspapers).
6. Cooperatives, cooperative unions (including branches, representative offices, business locations) operating in lịch trực tiếp bóng đá hôm nay agricultural sector as regulated by lịch trực tiếp bóng đá hôm nay law on agricultural cooperatives.
Thus, cooperatives operating in lịch trực tiếp bóng đá hôm nay agricultural sector as regulated by lịch trực tiếp bóng đá hôm nay law on agricultural cooperatives are subjects exempt from licensing fee. This means activities involving lịch trực tiếp bóng đá hôm nay purchase and sale of agricultural products will be exempt from licensing fee.
Are cooperatives engaged in trading agricultural products exempt fromlicensing fees in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)
How much is lịch trực tiếp bóng đá hôm nay licensing feein case of enterprises changing charter capital over 10 billion VND?
Pursuant to Point c, Clause 1, Article 4 ofCircular 302/2016/TT-BTC, which guides lịch trực tiếp bóng đá hôm nay licensing fee rates issued by lịch trực tiếp bóng đá hôm nay Minister of Finance, regulations are as follows:
licensing fee rates
1. licensing fee rates for organizations engaged in production, trade of goods, services are as follows:
a) Organizations with charter capital or investment capital over 10 billion VND: 3,000,000 (three million) VND/year;
b) Organizations with charter capital or investment capital of 10 billion VND or less: 2,000,000 (two million) VND/year;
c) Branches, representative offices, business locations, public service providers, other economic organizations: 1,000,000 (one million) VND/year.
Tax rates for organizations as directed in this clause depend on lịch trực tiếp bóng đá hôm nay charter capital recorded in lịch trực tiếp bóng đá hôm nay business registration certificate or recorded in lịch trực tiếp bóng đá hôm nay enterprise registration certificate or recorded in lịch trực tiếp bóng đá hôm nay cooperative's charter. If there is no charter capital, it will depend on lịch trực tiếp bóng đá hôm nay investment capital recorded in lịch trực tiếp bóng đá hôm nay investment registration certificate or decision document on investment policy.
Organizations stated at points a and b of this clause, upon changing their charter capital or investment capital, lịch trực tiếp bóng đá hôm nay basis for determining lịch trực tiếp bóng đá hôm nay licensing fee rate is lịch trực tiếp bóng đá hôm nay charter capital or investment capital of lịch trực tiếp bóng đá hôm nay year preceding lịch trực tiếp bóng đá hôm nay tax calculation year.
If lịch trực tiếp bóng đá hôm nay charter capital or investment capital recorded in lịch trực tiếp bóng đá hôm nay business registration certificate or investment registration certificate is in foreign currency, it will be converted to Vietnamese dong to determine lịch trực tiếp bóng đá hôm nay licensing fee rate based on lịch trực tiếp bóng đá hôm nay buying rate of lịch trực tiếp bóng đá hôm nay commercial bank, credit institution where lịch trực tiếp bóng đá hôm nay taxpayer opens an account at lịch trực tiếp bóng đá hôm nay time lịch trực tiếp bóng đá hôm nay taxpayer pays into lịch trực tiếp bóng đá hôm nay state budget.
For enterprises changing charter capital or investment capital, lịch trực tiếp bóng đá hôm nay basis for determining lịch trực tiếp bóng đá hôm nay licensing fee rate is lịch trực tiếp bóng đá hôm nay charter capital or investment capital of lịch trực tiếp bóng đá hôm nay year preceding lịch trực tiếp bóng đá hôm nay tax calculation year according to lịch trực tiếp bóng đá hôm nay regulations.
What are regulations on declaration, payment of licensing fee for individuals, groups of individuals, households engaging in production in Vietnam?
Pursuant to Clause 2, Article 5 ofCircular 302/2016/TT-BTC, lịch trực tiếp bóng đá hôm nay regulations on declaration and payment of licensing fee for individuals, groups of individuals, households engaging in lịch trực tiếp bóng đá hôm nay production, business of goods, services are as follows:
a) Declaration of licensing fee
a.1) Individuals, groups of individuals, households conducting business and paying taxes by lịch trực tiếp bóng đá hôm nay presumptive method do not need to declare licensing fee. Tax authorities will base on lịch trực tiếp bóng đá hôm nay database concerning lịch trực tiếp bóng đá hôm nay total revenue of individuals, groups of individuals, households to determine lịch trực tiếp bóng đá hôm nay licensing fee rate for each place of production and business.
a.2) Individuals, groups of individuals, households leasing real estate declare licensing fee once for each real estate lease contract. If lịch trực tiếp bóng đá hôm nay real estate lease contract extends over many years, licensing fee is paid per year corresponding to lịch trực tiếp bóng đá hôm nay number of years lịch trực tiếp bóng đá hôm nay individual, group of individuals, or household declares and pays value-added tax, personal income tax. In case individuals, groups of individuals, households declare and pay value-added tax, personal income tax once for a real estate lease contract extending over many years, they pay lịch trực tiếp bóng đá hôm nay licensing fee for one year.
a.3) In cases where individuals, groups of individuals, households producing and conducting business do not directly declare, pay taxes with lịch trực tiếp bóng đá hôm nay tax authority but have an organization declaring and paying tax on their behalf, lịch trực tiếp bóng đá hôm nay organization responsible for tax payment on their behalf is obligated to pay lịch trực tiếp bóng đá hôm nay licensing fee of lịch trực tiếp bóng đá hôm nay individuals, groups of individuals, households engaging in business when this individual, group of individuals, or household has not paid.
b) Payment of licensing fee
Individuals, groups of individuals, households must pay lịch trực tiếp bóng đá hôm nay licensing fee no later than January 30 each year.
In cases where individuals, groups of individuals, households are newly engaging in production, business and paying taxes by lịch trực tiếp bóng đá hôm nay presumptive method, lịch trực tiếp bóng đá hôm nay deadline for paying licensing fee is no later than lịch trực tiếp bóng đá hôm nay last day of lịch trực tiếp bóng đá hôm nay month following lịch trực tiếp bóng đá hôm nay month of arising tax declaration obligations according to personal income tax law.
