Is trực tiếp bóng đá việt nam hôm nay licensing fee declared monthly, quarterly, or annually? What are trực tiếp bóng đá việt nam hôm nay current licensing fee rates in Vietnam?
Is trực tiếp bóng đá việt nam hôm nay licensing feedeclared monthly, quarterly, or annually in Vietnam?
Based on Clause 3, Article 8 ofDecree 126/2020/ND-CP, which stipulates taxes declared monthly, quarterly, annually, per tax obligation occurrence, and for tax finalization as follows:
Types of Taxes Declared Monthly, Quarterly, Annually, Per Tax Obligation Occurrence, and for Tax Finalization
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- Types of taxes and other revenues for trực tiếp bóng đá việt nam hôm nay state budget declared annually include:
a) licensing fee.
b) Personal income tax for individuals working as lottery agents, insurance agents, multi-level sales without deductions due to not reaching trực tiếp bóng đá việt nam hôm nay taxable threshold yet determine taxable status by year-end.
c) Types of taxes and revenue for business households, individuals paying tax according to trực tiếp bóng đá việt nam hôm nay presumptive method, individuals choosing to declare tax annually for leasing assets.
d) Non-agricultural land use tax.
Taxpayers declare annually for each parcel and consolidate declarations for homestead land in cases where they have land use rights for multiple parcels within one district, or across many districts within trực tiếp bóng đá việt nam hôm nay same provincial area. Taxpayers are not required to consolidate in trực tiếp bóng đá việt nam hôm nay following cases:
d.1) Taxpayers having land use rights for one or several parcels within a district, with total taxable land area not exceeding trực tiếp bóng đá việt nam hôm nay homestead land limit where trực tiếp bóng đá việt nam hôm nay land use right is held.
d.2) Taxpayers having land use rights for several parcels across different districts without any parcel exceeding trực tiếp bóng đá việt nam hôm nay threshold, and trực tiếp bóng đá việt nam hôm nay total taxable land area not exceeding trực tiếp bóng đá việt nam hôm nay homestead land limit where trực tiếp bóng đá việt nam hôm nay land use right is held.
dd) Agricultural land use tax.
e) Annual payments for land and water surface lease.
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Based on trực tiếp bóng đá việt nam hôm nay above regulation, it can be concluded that trực tiếp bóng đá việt nam hôm nay licensing fee is declared annually.
Is trực tiếp bóng đá việt nam hôm nay licensing fee declared monthly, quarterly, or annually?What are trực tiếp bóng đá việt nam hôm nay current licensing fee rates in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)
What are trực tiếp bóng đá việt nam hôm nay current licensing feerates in Vietnam?
trực tiếp bóng đá việt nam hôm nay licensing fee rates are stipulated in Article 4 ofDecree 139/2016/ND-CP(amended and supplemented by Clause 2, Article 1 ofDecree 22/2020/ND-CP) as follows:
- licensing fee rates for organizations engaged in production and business activities as follows:
+ Organizations with charter capital or investment capital above 10 billion VND: 3,000,000 VND/year;
+ Organizations with charter capital or investment capital of 10 billion VND or less: 2,000,000 VND/year;
+ Branches, representative offices, business locations, public service providers, and other economic organizations: 1,000,000 VND/year.
trực tiếp bóng đá việt nam hôm nay licensing fee rates for organizations with charter capital or investment capital above 10 billion VND and those with charter capital or investment capital of 10 billion VND or less are based on trực tiếp bóng đá việt nam hôm nay charter capital registered in trực tiếp bóng đá việt nam hôm nay business registration certificate; if there is no charter capital, it is based on investment capital recorded in trực tiếp bóng đá việt nam hôm nay investment registration certificate.
- licensing fee rates for individuals, households engaged in production and business activities as follows:
+ Individuals, groups of individuals, households with revenue over 500 million VND/year: 1,000,000 VND/year;
+ Individuals, groups of individuals, households with revenue from over 300 to 500 million VND/year: 500,000 VND/year;
+ Individuals, groups of individuals, households with revenue from over 100 to 300 million VND/year: 300,000 VND/year.
+ Revenue to determine licensing fee rates for individuals, groups of individuals, households is guided by trực tiếp bóng đá việt nam hôm nay Ministry of Finance.
- Small and medium enterprises converting from business households (including branches, representative offices, business locations) after trực tiếp bóng đá việt nam hôm nay fee exemption period (trực tiếp bóng đá việt nam hôm nay fourth year from trực tiếp bóng đá việt nam hôm nay company's establishment): if ending in trực tiếp bóng đá việt nam hôm nay first 6 months of trực tiếp bóng đá việt nam hôm nay year, trực tiếp bóng đá việt nam hôm nay full annual fee is paid, if ending in trực tiếp bóng đá việt nam hôm nay last 6 months, 50% of trực tiếp bóng đá việt nam hôm nay annual fee is paid.
Households, individuals, groups of individuals engaged in production and business who have dissolved and resumed production and business in trực tiếp bóng đá việt nam hôm nay first 6 months of trực tiếp bóng đá việt nam hôm nay year pay trực tiếp bóng đá việt nam hôm nay full annual fee, in trực tiếp bóng đá việt nam hôm nay last 6 months pay 50% of trực tiếp bóng đá việt nam hôm nay annual fee.
- Organizations with charter capital or investment capital above 10 billion VND and those with charter capital or investment capital of 10 billion VND or less that have changes in charter capital or investment capital will have trực tiếp bóng đá việt nam hôm nay licensing fee based on trực tiếp bóng đá việt nam hôm nay charter capital or investment capital of trực tiếp bóng đá việt nam hôm nay year preceding trực tiếp bóng đá việt nam hôm nay fee calculation year.
If trực tiếp bóng đá việt nam hôm nay charter capital or investment capital is denominated in foreign currency in trực tiếp bóng đá việt nam hôm nay business registration certificate or investment registration certificate, it should be converted into VND based on trực tiếp bóng đá việt nam hôm nay buying rate of trực tiếp bóng đá việt nam hôm nay commercial bank or credit institution where trực tiếp bóng đá việt nam hôm nay fee payer holds their account at trực tiếp bóng đá việt nam hôm nay time of fee payment into trực tiếp bóng đá việt nam hôm nay state budget.
- Fee payers who are active and send written notice to trực tiếp bóng đá việt nam hôm nay direct tax authority about suspending production and business in trực tiếp bóng đá việt nam hôm nay calendar year are not required to pay trực tiếp bóng đá việt nam hôm nay licensing fee for trực tiếp bóng đá việt nam hôm nay year of suspension provided that: trực tiếp bóng đá việt nam hôm nay suspension notice is sent to trực tiếp bóng đá việt nam hôm nay tax authority before trực tiếp bóng đá việt nam hôm nay fee payment deadline as prescribed (January 30 each year) and trực tiếp bóng đá việt nam hôm nay fee for trực tiếp bóng đá việt nam hôm nay suspended year has not been paid.
In cases of suspension without meeting trực tiếp bóng đá việt nam hôm nay aforementioned conditions, trực tiếp bóng đá việt nam hôm nay full yearly fee must be paid.
Whenis trực tiếp bóng đá việt nam hôm nay licensing feeexempt in Vietnam?
Based on Article 3 ofDecree 139/2016/ND-CP(amended and supplemented by Clause 1, Article 1 ofDecree 22/2020/ND-CP) stipulating trực tiếp bóng đá việt nam hôm nay cases of licensing fee exemption as follows:
- Individuals, groups of individuals, households engaged in production and business with annual revenue of 100 million VND or less.
- Individuals, groups of individuals, households engaged in production and business not regularly; without a fixed business location as guided by trực tiếp bóng đá việt nam hôm nay Ministry of Finance.
- Individuals, groups of individuals, households producing salt.
- Organizations, individuals, groups of individuals, households engaged in aquaculture, seafood catching, and related fishing logistics services.
- Communal cultural postal points; press agencies (print, audio, visual, and electronic).
- Cooperatives, cooperative unions (including branches, representative offices, business locations) engaged in agriculture in accordance with trực tiếp bóng đá việt nam hôm nay law on agricultural cooperatives.
- People's credit funds; branches, representative offices, business locations of cooperatives, cooperative unions, and private businesses operating in mountainous areas. trực tiếp bóng đá việt nam hôm nay mountainous areas are determined based on trực tiếp bóng đá việt nam hôm nay regulations of trực tiếp bóng đá việt nam hôm nay Committee for Ethnic Minority Affairs.
