trực tiếp bóng đá hôm nay euroAre public preschools required to pay licensing fee in Vietnam?

Are public preschools required to pay licensing fee in Vietnam?

Based on Clause 10, Article 3 ofDecree 139/2016/ND-CP, amended and supplemented by points a, b, c of Clause 1, Article 1 ofDecree 22/2020/ND-CP, it is stipulated as follows:

Exemption from licensing fee

Cases exempt from licensing fee include:

1. Individuals, groups of individuals, and households engaged in production and business activities with an annual revenue of 100 million VND or less.

2. Individuals, groups of individuals, and households engaged in non-regular production and business activities; without a fixed location as guided by trực tiếp bóng đá hôm nay euro Ministry of Finance.

3. Individuals, groups of individuals, and households engaged in salt production.

4. Organizations, individuals, groups of individuals, and households engaged in aquaculture, fishing activities, and fishery logistics services.

5. Postal service points in communes; press agencies (print, radio, television, electronic newspapers).

6. Cooperatives, cooperative alliances (including branches, representative offices, and business locations) operating in agriculture as stipulated by law on agricultural cooperatives.

7. People's credit funds; branches, representative offices, and business locations of cooperatives, cooperative alliances, and private enterprises operating in mountainous areas. Mountainous areas are determined as per trực tiếp bóng đá hôm nay euro regulations of trực tiếp bóng đá hôm nay euro Committee for Ethnic Minority Affairs.

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10. Public general education institutions and public preschool education establishments.

Therefore, public preschools are exempt from licensing fee and are not required to pay licensing fee.

Are public preschools required to pay licensing fee in Vietnam?(Image from Internet)

How to calculatethe late payment interest for licensing fee in Vietnamin 2025?

According to Clause 2, Article 59 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, amended by Clause 7, Article 6 of trực tiếp bóng đá hôm nay euroLaw Amending Laws on Securities, Accounting, Independent Auditing, State Budget, Management and Use of Public Property, Tax Administration, Personal Income Tax, National Reserve, Handling Administrative Violations 2024, trực tiếp bóng đá hôm nay euro calculation of late payment interests for trực tiếp bóng đá hôm nay euro 2025 license fee and trực tiếp bóng đá hôm nay euro calculation period for late payment is as follows:

Handling of Late Tax Payment

1. Cases subject to late payment interests include:

a) Taxpayers delay payment of taxes compared to trực tiếp bóng đá hôm nay euro prescribed deadline, trực tiếp bóng đá hôm nay euro extended deadline for tax payment, trực tiếp bóng đá hôm nay euro deadline specified in trực tiếp bóng đá hôm nay euro notice from trực tiếp bóng đá hôm nay euro tax management authority, trực tiếp bóng đá hôm nay euro deadline in trực tiếp bóng đá hôm nay euro tax imposition decision, or trực tiếp bóng đá hôm nay euro handling decision of trực tiếp bóng đá hôm nay euro tax management authority;

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2. trực tiếp bóng đá hôm nay euro calculation rate and period for late payment are specified as follows:

a) trực tiếp bóng đá hôm nay euro calculation rate for late payment is 0.03% per day based on trực tiếp bóng đá hôm nay euro amount of overdue tax;

b) trực tiếp bóng đá hôm nay euro period for calculating late payment interests is continuous, starting from trực tiếp bóng đá hôm nay euro day after trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro tax payment deadline, trực tiếp bóng đá hôm nay euro extended deadline, trực tiếp bóng đá hôm nay euro deadline specified in trực tiếp bóng đá hôm nay euro notification or tax imposition decision, or trực tiếp bóng đá hôm nay euro handling decision of trực tiếp bóng đá hôm nay euro tax management authority, until trực tiếp bóng đá hôm nay euro day before trực tiếp bóng đá hôm nay euro overdue tax amount, recovered tax, additional tax, tax imposition, or delayed transfer is deposited into trực tiếp bóng đá hôm nay euro state budget.

3. Taxpayers self-determine trực tiếp bóng đá hôm nay euro amount of late payment interest according to Clauses 1 and 2 of this Article and pay it into trực tiếp bóng đá hôm nay euro state budget as prescribed. In case taxpayers have overpaid taxes, late payment interests, or fines, they shall proceed according to Clause 1, Article 60 of this Law.

4. In trực tiếp bóng đá hôm nay euro case of 30 days since trực tiếp bóng đá hôm nay euro end of trực tiếp bóng đá hôm nay euro tax payment deadline, if taxpayers have not paid taxes, late payment interests, or fines, trực tiếp bóng đá hôm nay euro tax management authority shall notify trực tiếp bóng đá hôm nay euro taxpayer of trực tiếp bóng đá hôm nay euro owed tax amount, fine, and number of late payment days.

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Thus, trực tiếp bóng đá hôm nay euro late payment interest for trực tiếp bóng đá hôm nay euro 2025 license fee is determined as follows:

Late Payment Amount = Overdue License Fee x 0.03% x Number of Late Days

Note: trực tiếp bóng đá hôm nay euro calculation period for late payment begins continuously from trực tiếp bóng đá hôm nay euro day after trực tiếp bóng đá hôm nay euro final day of trực tiếp bóng đá hôm nay euro tax payment deadline, extended deadline, or deadline specified in trực tiếp bóng đá hôm nay euro notification or tax imposition decision, or handling decision of trực tiếp bóng đá hôm nay euro tax management authority, until trực tiếp bóng đá hôm nay euro day before trực tiếp bóng đá hôm nay euro overdue tax amount, recovered tax, additional tax, imposed tax, or delayed transfer is deposited into trực tiếp bóng đá hôm nay euro state budget.

Which entities arelicensing fee payers in Vietnam?

Pursuant to Article 2 ofDecree 139/2016/ND-CP, individuals liable to pay licensing fee are specified as follows:

Entities subject to licensing fee are organizations and individuals engaged in trực tiếp bóng đá hôm nay euro production and trade of goods and services, except for cases specified in Article 3 ofDecree 139/2016/ND-CP, including:

- Enterprises established in accordance with trực tiếp bóng đá hôm nay euro law.

- Organizations established pursuant to trực tiếp bóng đá hôm nay euro Law on Cooperatives.

- Public service units established by law.

- Economic organizations of political organizations, sociopolitical organizations, social organizations, socioprofessional organizations, and people's armed units.

- Other organizations engaging in production and business activities.

- Branches, representative offices, and business locations of organizations prescribed in Clauses 1, 2, 3, 4, and 5, Article 2 ofDecree 139/2016/ND-CP(if any).

- Individuals, groups of individuals, and households engaged in production and business.