trực tiếp bóng đá hôm nayShall public secondary schools pay licensing fee in Vietnam?
Shall public secondary schoolspay licensing fee in Vietnam?
Pursuant to Clause 10, Article 3 ofDecree 139/2016/ND-CP, as supplemented by Point c, Clause 1, Article 1 ofDecree 22/2020/ND-CPregarding exemptions from licensing fees, is prescribed as follows:
Exemption from licensing fee
Cases exempted from licensing fee include:
...
- Small and medium enterprises converted from household businesses (as stipulated in Article 16 of trực tiếp bóng đá hôm nay Law on Supporting Small and Medium Enterprises) are exempt from licensing fees for a period of 3 years from trực tiếp bóng đá hôm nay date of initial enterprise registration certificate issuance.
a) During trực tiếp bóng đá hôm nay licensing fee exemption period, small and medium enterprises that establish branches, representative offices, or business locations are exempt from licensing fees for such entities during trực tiếp bóng đá hôm nay time trực tiếp bóng đá hôm nay enterprise itself is exempted.
b) Branch, representative office, business location of small and medium enterprises (eligible for licensing fee exemption as per Article 16 of trực tiếp bóng đá hôm nay Law on Supporting Small and Medium Enterprises) established before this Decree takes effect shall have trực tiếp bóng đá hôm nay exemption period counted from trực tiếp bóng đá hôm nay effective date of trực tiếp bóng đá hôm nay Decree until trực tiếp bóng đá hôm nay enterprise's exemption period ends.
c) Small and medium enterprises converted from household businesses prior to trực tiếp bóng đá hôm nay effective date of this Decree shall apply trực tiếp bóng đá hôm nay exemption as prescribed in Articles 16 and 35 of trực tiếp bóng đá hôm nay Law on Supporting Small and Medium Enterprises.
10. Public primary education institutions and public preschools.
In addition, Article 33 of trực tiếp bóng đá hôm nayEducation Law 2019stipulates trực tiếp bóng đá hôm nay forms of general education institutions as follows:
General Education Institutions
General education institutions include:
- Primary schools;
- Secondary schools;
- High schools;
- General education schools with multiple educational levels.
From trực tiếp bóng đá hôm nay above provisions, it can be seen that public secondary schools (as part of public general education institutions) are exempt from licensing fees.
Shall public secondary schools pay licensing fee in Vietnam?(Image from Internet)
Which entities are licensing fee payers in Vietnam?
According to Article 2 ofDecree 139/2016/ND-CP, which prescribes trực tiếp bóng đá hôm nay entities liable to licensing fees, they include organizations and individuals conducting manufacturing and business activities in goods and services, excluding exempted cases as stated in Article 3 ofDecree 139/2016/ND-CP, including:
- Enterprises established under trực tiếp bóng đá hôm nay law.
- Organizations established under trực tiếp bóng đá hôm nay Law on Cooperatives.
- Public service units established under trực tiếp bóng đá hôm nay law.
- Economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, and people's armed units.
- Other organizations engaged in manufacturing and business activities.
- Branches, representative offices, and business locations of trực tiếp bóng đá hôm nay organizations stipulated in Clauses 1, 2, 3, 4, and 5 of Article 2Decree 139/2016/ND-CP(if any).
- Individuals, groups of individuals, and households conducting manufacturing and business activities.
What is trực tiếp bóng đá hôm nay current licensing feerate in Vietnam?
Under Article 4 ofDecree 139/2016/ND-CP(as supplemented by Point a, Clause 2, Article 1 ofDecree 22/2020/ND-CPand amended by Clause 2, Article 1 ofDecree 22/2020/ND-CP) regarding trực tiếp bóng đá hôm nay rates of licensing fees, trực tiếp bóng đá hôm nay following is prescribed:
- licensing fee rates for organizations conducting manufacturing and business activities in goods and services are as follows:
+ Organizations with charter capital or investment capital over 10 billion VND: 3,000,000 VND/year;
+ Organizations with charter capital or investment capital up to 10 billion VND: 2,000,000 VND/year;
+ Branches, representative offices, business locations, public service providers, other economic organizations: 1,000,000 VND/year.
trực tiếp bóng đá hôm nay fee rates for organizations with charter capital or investment capital above 10 billion VND or up to 10 billion VND are based on trực tiếp bóng đá hôm nay charter capital recorded in trực tiếp bóng đá hôm nay business registration certificate; if there is no charter capital, it is based on trực tiếp bóng đá hôm nay investment capital recorded in trực tiếp bóng đá hôm nay investment registration certificate.
- licensing fee rates for individuals, households conducting manufacturing and business activities in goods and services are as follows:
+ Individuals, groups of individuals, households with annual revenue over 500 million VND: 1,000,000 VND/year;
+ Individuals, groups of individuals, households with annual revenue over 300 to 500 million VND: 500,000 VND/year;
+ Individuals, groups of individuals, households with annual revenue over 100 to 300 million VND: 300,000 VND/year.
+ Revenue used to determine trực tiếp bóng đá hôm nay licensing fee rate for individuals, groups of individuals, households is guided by trực tiếp bóng đá hôm nay Ministry of Finance.
- Small and medium enterprises converted from household businesses (including branches, representative offices, business locations) after trực tiếp bóng đá hôm nay licensing fee exemption period (trực tiếp bóng đá hôm nay fourth year from enterprise establishment): if it ends in trực tiếp bóng đá hôm nay first 6 months of trực tiếp bóng đá hôm nay year, trực tiếp bóng đá hôm nay full annual fee is paid; if it ends in trực tiếp bóng đá hôm nay last 6 months, 50% of trực tiếp bóng đá hôm nay annual fee is paid.
+ Households, individuals, groups of individuals who have dissolved but have resumed manufacturing and business activities in trực tiếp bóng đá hôm nay first 6 months of trực tiếp bóng đá hôm nay year pay trực tiếp bóng đá hôm nay full annual fee; if resuming in trực tiếp bóng đá hôm nay last 6 months, they pay 50% of trực tiếp bóng đá hôm nay annual fee.
- Organizations stipulated at Points a, b of Clause 1, Article 4Decree 139/2016/ND-CPwith changes in charter capital or investment capital, trực tiếp bóng đá hôm nay determination basis for trực tiếp bóng đá hôm nay licensing fee rate is trực tiếp bóng đá hôm nay charter capital or investment capital of trực tiếp bóng đá hôm nay preceding year directly preceding trực tiếp bóng đá hôm nay year of fee calculation.
+ In cases where charter capital or investment capital recorded in business registration certificates or investment registration certificates is in foreign currency, it shall be converted to Vietnamese dong to determine trực tiếp bóng đá hôm nay licensing fee rate based on trực tiếp bóng đá hôm nay buying exchange rate of trực tiếp bóng đá hôm nay commercial bank or credit institution where trực tiếp bóng đá hôm nay fee payer opens an account at trực tiếp bóng đá hôm nay time of fee payment to trực tiếp bóng đá hôm nay state budget.
- A fee payer who is operating submits a document to trực tiếp bóng đá hôm nay tax authority managing their operations regarding trực tiếp bóng đá hôm nay temporary suspension of manufacturing and business activities during trực tiếp bóng đá hôm nay calendar year is not required to pay trực tiếp bóng đá hôm nay licensing fee for trực tiếp bóng đá hôm nay year of suspension provided that: trực tiếp bóng đá hôm nay suspension document must be submitted before trực tiếp bóng đá hôm nay fee payment deadline (January 30 annually) and trực tiếp bóng đá hôm nay licensing fee for trực tiếp bóng đá hôm nay suspension year has not been paid.
In cases of suspension of manufacturing and business activities without ensuring trực tiếp bóng đá hôm nay stated conditions, trực tiếp bóng đá hôm nay full annual licensing fee must be paid.
