bóng đá hôm nay trực tiếpVietnam: Are public general education institutions required to pay licensing fee?
Vietnam: Are public general education institutions required to pay licensing fee?
Pursuant to Clause 10, Article 3 ofDecree 139/2016/ND-CPamended and supplemented by Clause 1, Article 1 ofDecree 22/2020/ND-CPwhich stipulates exemptions from bóng đá hôm nay trực tiếp licensing fee as follows:
Exemption from licensing fee
bóng đá hôm nay trực tiếp cases eligible for licensing fee exemption 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 irregular production and business activities; without a fixed location as guided by bóng đá hôm nay trực tiếp 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, and fishery logistics services.
5. Communal cultural post offices; press agencies (print media, radio, television, electronic newspapers).
6. Cooperatives, cooperative unions (including branches, representative offices, and business locations) operating in bóng đá hôm nay trực tiếp field of agriculture according to bóng đá hôm nay trực tiếp law on agricultural cooperatives.
7. People's credit funds; branches, representative offices, business locations of cooperatives, cooperative unions, and private enterprises trading in mountainous areas. bóng đá hôm nay trực tiếp mountainous areas are determined according to bóng đá hôm nay trực tiếp regulations of bóng đá hôm nay trực tiếp Committee for Ethnic Affairs.
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10. Public general education institutions and public kindergarten institutions.
Public general education institutions are exempt from licensing fee and thus are not required to pay licensing fee.
Vietnam: Are public general education institutions required to pay licensing fee?(Image from bóng đá hôm nay trực tiếp Internet)
Which entities are licensing fee payers in Vietnam?
Pursuant to Article 2 ofDecree 139/2016/ND-CPwhich stipulates bóng đá hôm nay trực tiếp subjects required to pay licensing fee as follows:
Persons liable to pay licensing fee are organizations and individuals engaged in bóng đá hôm nay trực tiếp production and trading of goods and services (except for those exempt from licensing fee as mentioned in Section 2), including:
- Enterprises established in accordance with bóng đá hôm nay trực tiếp law.
- Organizations established under bóng đá hôm nay trực tiếpLuật trực tiếp bóng.
- Public service providers established in accordance with bóng đá hôm nay trực tiếp law.
- Economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, and people's armed units.
- Other organizations engaged in production and business activities.
- Branches, representative offices, and business locations of bóng đá hôm nay trực tiếp above-mentioned organizations (if any).
- Individuals, groups of individuals, and households engaged in production and business activities.
What are bóng đá hôm nay trực tiếp currentlicensing fee rates in Vietnam?
Pursuant to Article 4 ofDecree 139/2016/ND-CP(supplemented by Point a, Clause 2, Article 1 ofDecree 22/2020/ND-CP, amended by Clause 2, Article 1 ofDecree 22/2020/ND-CP) which stipulates bóng đá hôm nay trực tiếp licensing fee rate as follows:
- bóng đá hôm nay trực tiếp licensing fee level for organizations engaged in bóng đá hôm nay trực tiếp production and trading of goods and services is 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 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.
bóng đá hôm nay trực tiếp licensing fee level for organizations with charter capital or investment capital over 10 billion VND or 10 billion VND or less is based on bóng đá hôm nay trực tiếp charter capital stated in bóng đá hôm nay trực tiếp business registration certificate. If there is no charter capital, it is based on bóng đá hôm nay trực tiếp investment capital stated in bóng đá hôm nay trực tiếp investment registration certificate.
- bóng đá hôm nay trực tiếp licensing fee level for individuals and households engaged in bóng đá hôm nay trực tiếp production and trading of goods and services is as follows:
+ Individuals, groups of individuals, and households with revenue over 500 million VND/year: 1,000,000 VND/year;
+ Individuals, groups of individuals, and households with revenue over 300 to 500 million VND/year: 500,000 VND/year;
+ Individuals, groups of individuals, and households with revenue over 100 to 300 million VND/year: 300,000 VND/year.
+ Revenue as bóng đá hôm nay trực tiếp basis for determining bóng đá hôm nay trực tiếp licensing fee level for individuals, groups, or households is guided by bóng đá hôm nay trực tiếp Ministry of Finance.
- Small and medium-sized enterprises transitioning from household businesses (including branches, representative offices, business locations) after bóng đá hôm nay trực tiếp period of licensing fee exemption (bóng đá hôm nay trực tiếp fourth year since bóng đá hôm nay trực tiếp enterprise's establishment): if ending within bóng đá hôm nay trực tiếp first 6 months of bóng đá hôm nay trực tiếp year, they pay bóng đá hôm nay trực tiếp full annual licensing fee rate; if ending within bóng đá hôm nay trực tiếp last 6 months of bóng đá hôm nay trực tiếp year, they pay 50% of bóng đá hôm nay trực tiếp annual licensing fee rate.
+ Households, individuals, or groups of individuals engaging back in production and business activities within bóng đá hôm nay trực tiếp first 6 months of bóng đá hôm nay trực tiếp year, after dissolution, pay bóng đá hôm nay trực tiếp full annual licensing fee rate; if in bóng đá hôm nay trực tiếp last 6 months, they pay 50% of bóng đá hôm nay trực tiếp annual licensing fee rate.
- Organizations specified in Points a, b, Clause 1, Article 4 ofDecree 139/2016/ND-CPthat undergo changes in charter capital or investment capital, will base bóng đá hôm nay trực tiếp licensing fee level on bóng đá hôm nay trực tiếp charter capital or investment capital of bóng đá hôm nay trực tiếp year preceding bóng đá hôm nay trực tiếp licensing fee year.
+ If bóng đá hôm nay trực tiếp charter capital or investment capital is recorded in bóng đá hôm nay trực tiếp business registration certificate or bóng đá hôm nay trực tiếp investment registration certificate in foreign currency, it must be converted into Vietnamese Dong to determine bóng đá hôm nay trực tiếp licensing fee level according to bóng đá hôm nay trực tiếp buying exchange rate of bóng đá hôm nay trực tiếp commercial bank or credit institution where bóng đá hôm nay trực tiếp taxpayer opens an account at bóng đá hôm nay trực tiếp time bóng đá hôm nay trực tiếp taxpayer remits bóng đá hôm nay trực tiếp tax to bóng đá hôm nay trực tiếp state budget.
- Taxpayers who are operating and have a document sent to bóng đá hôm nay trực tiếp directly managing tax authority about temporarily suspending production and business activities within bóng đá hôm nay trực tiếp calendar year are not required to pay licensing fee for bóng đá hôm nay trực tiếp year of business suspension provided that: bóng đá hôm nay trực tiếp document requesting bóng đá hôm nay trực tiếp suspension of production and business activities is submitted to bóng đá hôm nay trực tiếp tax authority before bóng đá hôm nay trực tiếp deadline for paying bóng đá hôm nay trực tiếp licensing fee as prescribed (January 30 annually) and bóng đá hôm nay trực tiếp licensing fee for bóng đá hôm nay trực tiếp year of suspension has not yet been paid.
If bóng đá hôm nay trực tiếp temporary suspension of production and business activities does not meet bóng đá hôm nay trực tiếp aforementioned conditions, bóng đá hôm nay trực tiếp full annual licensing fee rate must be paid.
