How to determine submission location for licensing fee for dependent cost-accounting branches located in different provinces or in đá bóng trực tiếp same province in Vietnam?
How to determinesubmission location forlicensing fee fordependent cost-accounting branches located in different provinces or in đá bóng trực tiếp same province in Vietnam?
Based on Article 2 ofDecree 139/2016/ND-CP, it stipulates that đá bóng trực tiếp licensing fee payers are organizations and individuals engaged in đá bóng trực tiếp production and business of goods and services, including enterprises established under đá bóng trực tiếp law and their branches, representative offices, and business locations.
According to point k, clause 1, and clause 2, Article 11 ofDecree 126/2020/ND-CP, which regulates đá bóng trực tiếp location for submission of tax returns as follows:
Location for Submission of tax declaration dossiers
Taxpayers shall follow đá bóng trực tiếp regulations on where to submit tax declaration dossiers as stipulated in clauses 1, 2, and 3 of Article 45 of đá bóng trực tiếp Tax Management Law and đá bóng trực tiếp following provisions:
- đá bóng trực tiếp location for submission of tax returns for taxpayers with multiple activities across various provincial areas as stipulated in points a and b, clause 4, Article 45 of đá bóng trực tiếp Tax Management Law, particularly in cases where businesses operate in different provinces and cities from đá bóng trực tiếp headquarters, shall be đá bóng trực tiếp tax authority in đá bóng trực tiếp location with business activity other than where đá bóng trực tiếp headquarters is located as follows:
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k) File licensing fee declarations at locations with dependent units and business locations.
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- đá bóng trực tiếp location for submitting tax returns for taxpayers operating in multiple areas at đá bóng trực tiếp provincial level different from where their headquarters is, as specified in point b, clause 4, Article 45 of đá bóng trực tiếp Tax Management Law, conduct centralized accounting at đá bóng trực tiếp headquarters (except in cases specified in clauses 1, 3, 4, 5, and 6 of this Article) at đá bóng trực tiếp tax authority managing đá bóng trực tiếp headquarters. At đá bóng trực tiếp same time, taxpayers must submit đá bóng trực tiếp Allocation Table of đá bóng trực tiếp tax payable (if any) according to each provincial area that benefits from đá bóng trực tiếp state budget (including dependent units and business locations) to đá bóng trực tiếp tax authority managing đá bóng trực tiếp headquarters, except for certain cases where no Allocation Table of đá bóng trực tiếp tax payable must be submitted.
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Furthermore, according to clause 8, Article 3 of Circular 80/2021/TT-BTC, a dependent unit includes branches and representative offices.
In addition, according toOfficial Dispatch 14116/CTHN-TTHT in 2024, guidance is provided for licensing fee declarations for dependent cost-accounting branches as follows:
"Based on đá bóng trực tiếp aforementioned regulations, in đá bóng trực tiếp case of Nam Dinh Textile and Garment Urban Development JSC (headquartered in Nam Dinh), registering a branch in Hanoi as a dependent accounting entity, đá bóng trực tiếp branch shall fulfill tax obligations as follows:
1. licensing fee:
đá bóng trực tiếp Hanoi branch must pay đá bóng trực tiếp licensing fee as stipulated in Article 2 of Decree 139/2016/ND-CP by đá bóng trực tiếp Government of Vietnam. đá bóng trực tiếp submission location for licensing fee declaration is implemented as prescribed in clause 1, Article 11 of Decree 126/2020/ND-CP dated October 19, 2020, by đá bóng trực tiếp Government of Vietnam.
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Thus, đá bóng trực tiếp location for submitting đá bóng trực tiếp licensing fee declaration form will depend on whether đá bóng trực tiếp branch is in đá bóng trực tiếp same or different province as đá bóng trực tiếp headquarters. Specifically:
- Case 01:dependent cost-accounting branch in đá bóng trực tiếp same provinceas đá bóng trực tiếp headquarters submits đá bóng trực tiếp licensing fee declaration to đá bóng trực tiếp tax authority directly managing đá bóng trực tiếp headquarters.
- Case 02:dependent cost-accounting branch in a different provincefrom đá bóng trực tiếp headquarters submits đá bóng trực tiếp licensing fee declaration to đá bóng trực tiếp tax authority directly managing đá bóng trực tiếp branch.
How to determine submission location for licensing fee for dependent cost-accounting branches located in different provinces or in đá bóng trực tiếp same province in Vietnam? (Image from đá bóng trực tiếp Internet)
What is đá bóng trực tiếp licensing feerate for dependent cost-accounting branches located in different provinces or in đá bóng trực tiếp same province in Vietnam?
Based on clause 1, Article 4 ofCircular 302/2016/TT-BTC, đá bóng trực tiếp licensing fee rate for dependent cost-accounting branches located in different or đá bóng trực tiếp same provinces is 1 million VND per year.
Vietnam: What is đá bóng trực tiếp licensing feedeclaration form 01/LPMB in 2025?
đá bóng trực tiếp 2025 licensing fee Declaration Form follows Form 01/LPMB stipulated in Appendix II issued withCircular 80/2021/TT-BTC.
DOWNLOADLatest licensing fee Tax Declaration Form 2025
Below are đá bóng trực tiếp instructions for preparing đá bóng trực tiếp latest licensing fee Declaration Form 2025:
[1] Declare đá bóng trực tiếp year for calculating đá bóng trực tiếp licensing fee.
[2] Choose only for đá bóng trực tiếp first-time declaration.
[3] Fill in only for cases where đá bóng trực tiếp licensing fee payer submitted a declaration but subsequently found changes in information regarding declaration obligations and re-declares information for đá bóng trực tiếp declaration period already submitted. Note, đá bóng trực tiếp fee payer should select only one of đá bóng trực tiếp two criteria [02] and [03], not both.
[4] Declare information according to đá bóng trực tiếp taxpayer's registration.
[5] Declare information according to đá bóng trực tiếp taxpayer's registration.
[6] Declare information about đá bóng trực tiếp tax agent (if any).
[7] Declare information about đá bóng trực tiếp tax agent (if any).
[8] Declare information about đá bóng trực tiếp tax agent (if any).
[9] Choose only in cases where đá bóng trực tiếp licensing fee payer has declared đá bóng trực tiếp licensing fee and then establishes a new business location.
