trực tiếp bóng đá hôm nay euro nghiệp có phải nộp lệ phí môn bài trong thời gian tạm ngừng kinh

Shall enterprises pay trực tiếp bóng đá euro hôm nay licensing feeduring trực tiếp bóng đá euro hôm nay business suspension in Vietnam?

Based on Clause 3, Article 4 ofCircular 302/2016/TT-BTC, as amended by Clause 4, Article 1 ofCircular 65/2020/TT-BTC, trực tiếp bóng đá euro hôm nay provisions on trực tiếp bóng đá euro hôm nay level of licensing fee are as follows:

Level of licensing fee Collection

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3. Organizations, branches, representative offices, business locations (not exempt from licensing fee in trực tiếp bóng đá euro hôm nay first year of establishment or operating production and business activities) established and issued taxpayer registration and tax codes, business registration codes in trực tiếp bóng đá euro hôm nay first 6 months shall pay trực tiếp bóng đá euro hôm nay full annual licensing fee; if established and issued taxpayer registration and tax codes, business registration codes in trực tiếp bóng đá euro hôm nay last 6 months of trực tiếp bóng đá euro hôm nay year, they shall pay 50% of trực tiếp bóng đá euro hôm nay annual licensing fee.

Small and medium enterprises transitioning from household businesses (including branches, representative offices, business locations) when trực tiếp bóng đá euro hôm nay exemption period ends (the fourth year from the year of enterprise establishment): In cases ending in the first 6 months of the year, the full annual licensing fee is paid, and in cases ending in the last 6 months of the year, 50% of the annual licensing fee is paid.

Taxpayers actively sending a written notification to direct tax administration agencies or business registration agencies about suspension of production and business activities within the calendar year (from January 01 to December 31) are exempt from paying licensing fee for the year of suspension provided that the notification is sent before the payment deadline as prescribed (January 30 annually) and trực tiếp bóng đá euro hôm nay for the year requesting suspension has not been paid. In cases where the conditions for suspension are not met, the full annual licensing fee must be paid.

From trực tiếp bóng đá euro hôm nay above regulation, it can be seen that enterprises actively sending a written notification to direct tax administration agencies or business registration agencies about business suspension within trực tiếp bóng đá euro hôm nay calendar year (from January 01 to December 31) are exempt from paying licensing fee for trực tiếp bóng đá euro hôm nay year of suspension under trực tiếp bóng đá euro hôm nay following conditions:

- A written notification requesting suspension of production and business activities is sent to trực tiếp bóng đá euro hôm nay tax agency or business registration agency before trực tiếp bóng đá euro hôm nay required payment deadline as prescribed (January 30 annually);

- trực tiếp bóng đá euro hôm nay for the year requesting suspension of production and business activities has not been paid.

Note: In cases where enterprises do not meet trực tiếp bóng đá euro hôm nay conditions for suspension, trực tiếp bóng đá euro hôm nay full annual licensing fee must be paid.

Shall enterprises pay trực tiếp bóng đá euro hôm nay during the business suspension in Vietnam?(Image from Internet)

Which entities arelicensing fee payers in Vietnam?

According to Article 2 ofDecree 139/2016/ND-CP, those liable to pay trực tiếp bóng đá euro hôm nay are organizations and individuals engaged in the production and business of goods and services, except cases exempted from licensing fee, including:

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

- Organizations established under trực tiếp bóng đá euro hôm nay Cooperative Law.

- Public service units established under trực tiếp bóng đá euro hôm nay law.

- Economic organizations of political organizations, socio-political organizations, social organizations, social-professional organizations, and units of trực tiếp bóng đá euro hôm nay people's armed forces.

- Other organizations engaged in production and business.

- Branches, representative offices, and business locations of trực tiếp bóng đá euro hôm nay organizations specified 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.

What is trực tiếp bóng đá euro hôm nay for organizations engaging in business in Vietnam?

Based on Clause 1, Article 4 ofCircular 302/2016/TT-BTC, trực tiếp bóng đá euro hôm nay for organizations engaging in business is as follows:

- Organizations with charter capital or investment capital over 10 billion VND: 3,000,000 (three million) VND/year;

- Organizations with charter capital or investment capital from 10 billion VND or less: 2,000,000 (two million) VND/year;

- Branches, representative offices, business locations, public service providers, and other economic organizations: 1,000,000 (one million) VND/year.

- trực tiếp bóng đá euro hôm nay collected from organizations is based on the charter capital stated in the business registration certificate or the enterprise registration certificate or stated in the cooperative charter. In cases without charter capital, it is based on the investment capital stated in the investment registration certificate or the investment policy decision.

- Organizations with charter capital or investment capital over 10 billion VND or from 10 billion VND or less, which change their charter capital or investment capital, will have their licensing fee determined based on the charter capital or investment capital of the year preceding trực tiếp bóng đá euro hôm nay calculation year.

In cases where the charter capital or investment capital is recorded in the business registration certificate or investment registration certificate in foreign currency, it should be converted into Vietnamese dong to determine trực tiếp bóng đá euro hôm nay based on the buying exchange rate of the commercial bank or credit institution where the taxpayer opens an account at the time the taxpayer remits the money into the state budget.