vtv5 trực tiếp bóng đá hôm nayWhat are accounting rules for licensing fees in Vietnam according to regulations in 2025?
What are accounting rulesfor licensing fees in Vietnam according to regulations in 2025?
Based on Point 1.3 Clause 1 Article 64 ofCircular 133/2016/TT-BTCwhich regulates Account 642 - Business administration expenses as follows:
Account 642 - Business Administration Expenses
- Accounting rules
1.1. This account is used to reflect vtv5 trực tiếp bóng đá hôm nay business administration expenses including selling expenses and corporate administration expenses:
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1.3. Account 642 is detailed according to each expense content as prescribed. Depending on vtv5 trực tiếp bóng đá hôm nay management requirements of each industry, each enterprise, account 642 can be detailed according to each type of expense such as: selling expenses, corporate administration expenses. Each type of expense is monitored in detail according to each content of vtv5 trực tiếp bóng đá hôm nay expense such as:
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b) For enterprise management expenses:
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- Taxes, fees, and charges: Reflect expenses for taxes, fees, and charges such as: business license tax, land rent, etc., and other fees and charges.
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Furthermore, based on Article 92 ofCircular 200/2014/TT-BTC(amended by Article 31 ofCircular 177/2015/TT-BTC) regarding Account 642 - Enterprise management expenses as follows:
Account 642 - Enterprise Management Expenses
- Accounting rules
a) This account is used to reflect vtv5 trực tiếp bóng đá hôm nay general management expenses of vtv5 trực tiếp bóng đá hôm nay unit which include:
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- Various types of taxes, fees, charges, such as: court fees, enforcement fees, land rent;
- Provision for doubtful debts, payable provision;
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2. Structure and content reflected in account 642 - Enterprise management expenses
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Account 642 - Enterprise management expenses, contains 8 level 2 accounts:
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- Account 6425 - Taxes, fees, and charges: Reflect expenses for taxes, fees, and charges such as: court fees, enforcement fees, land rent, etc., and other fees and charges.
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Thus, vtv5 trực tiếp bóng đá hôm nay method of accounting for licensing fees according to regulations in 2025 is guided as follows:
(1) For enterprises applying according toCircular 133/2016/TT-BTC, account for licensing fees as follows:
- Debit 6422 - Enterprise Management Expenses: Reflects vtv5 trực tiếp bóng đá hôm nay overall management expenses of vtv5 trực tiếp bóng đá hôm nay enterprise incurred during vtv5 trực tiếp bóng đá hôm nay period and vtv5 trực tiếp bóng đá hôm nay situation of transferring management expenses to Account 911 - Determination of business results.
- Credit Account 3338 (Account 33382) - Other taxes: Reflects vtv5 trực tiếp bóng đá hôm nay required, paid, and outstanding various taxes. Enterprises are allowed to actively open detailed Level 4 accounts for each type of tax in line with management requirements.
(2) For enterprises applying according toCircular 200/2014/TT-BTC, account for licensing fees as follows:
- Debit 6425 - Taxes, fees, and charges: Reflects expenses for taxes, fees, and charges such as: court fees, enforcement fees, land rent, etc., and other fees and charges.
- Credit Account 3339 - Fees, Charges, and Other Payables: Reflects vtv5 trực tiếp bóng đá hôm nay required, paid, and outstanding fees, charges, and other state payables outside those recorded in accounts from 3331 to 3338. This account also reflects state subsidies for enterprises (if any), such as grants, price supports.
Note:Regarding vtv5 trực tiếp bóng đá hôm nay account used to record licensing fees:
+ Before January 1, 2017: vtv5 trực tiếp bóng đá hôm nay licensing fee was named business license tax.
+ From January 1, 2017, onward: sinceNghị định 139/2016/NĐ-CPtook effect, business license tax was renamed as "licensing fee."
If previously referred to as vtv5 trực tiếp bóng đá hôm nay business license tax, it was one of vtv5 trực tiếp bóng đá hôm nay main revenue sources for vtv5 trực tiếp bóng đá hôm nay state budget under tax laws.
Currently, referred to as vtv5 trực tiếp bóng đá hôm nay licensing fee, it is one of vtv5 trực tiếp bóng đá hôm nay other revenue categories for vtv5 trực tiếp bóng đá hôm nay state budget collected by vtv5 trực tiếp bóng đá hôm nay tax management agency.
Therefore: For vtv5 trực tiếp bóng đá hôm nay licensing fee, it can be recorded in Account 33382 (as guided in accounting policies) or Account 3339 (according to vtv5 trực tiếp bóng đá hôm nay renamed fee) is acceptable.
What are accounting rules for licensing fees in Vietnam according to regulations in 2025?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)
Which cases are exempt from licensing fees in Vietnamin 2025?
Based on Article 3 ofDecree 139/2016/ND-CP(supplemented by Clause 1 Article 1 ofDecree 22/2020/ND-CP) which prescribes cases exempt from licensing fees in 2025, including:
- Individuals, groups of individuals, households engaged in production, business activities with annual revenue of up to 100 million VND.
- Individuals, groups of individuals, households engaged in irregular production, business activities; not having a fixed location as guided by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.
- Individuals, groups of individuals, households in salt production.
- Organizations, individuals, groups of individuals, households involved in aquaculture, fishing, and related logistics services.
- Communal cultural post offices; press agencies (print, radio, television, electronic).
- Cooperatives, cooperative alliances (including branches, representative offices, business locations) operating in agriculture as per vtv5 trực tiếp bóng đá hôm nay law on agricultural cooperatives.
- People’s credit funds; branches, representative offices, business locations of cooperatives, cooperative alliances, and private enterprises operating in mountainous areas. Mountainous areas are defined according to regulations by vtv5 trực tiếp bóng đá hôm nay Committee for Ethnic Affairs.
- Exempt from licensing fees during vtv5 trực tiếp bóng đá hôm nay first year of establishment or when commencing production, business activities (from January 1 to December 31) for:
+ Newly established organizations (granted a new tax code, new enterprise code).
+ Households, individuals, groups of individuals commencing production, business activities for vtv5 trực tiếp bóng đá hôm nay first time.
+ During vtv5 trực tiếp bóng đá hôm nay exemption period, organizations, households, individuals, groups of individuals establishing branches, representative offices, business locations will also be exempted from licensing fees during vtv5 trực tiếp bóng đá hôm nay period vtv5 trực tiếp bóng đá hôm nay organization, household, individual, group of individuals is exempt.
- Small and medium-sized enterprises converted from business households are exempt from licensing fees for a period of 3 years from vtv5 trực tiếp bóng đá hôm nay date of vtv5 trực tiếp bóng đá hôm nay first business registration certificate issuance.
+ During vtv5 trực tiếp bóng đá hôm nay exemption period, when small and medium-sized enterprises establish branches, representative offices, business locations, those entities will also be exempt from licensing fees during vtv5 trực tiếp bóng đá hôm nay exemption period of vtv5 trực tiếp bóng đá hôm nay small and medium-sized enterprise.
+ Branches, representative offices, business locations of small and medium-sized enterprises (exempt from licensing fees as per Article 16 ofLaw on Supporting Small and Medium-sized Enterprises 2017) established before vtv5 trực tiếp bóng đá hôm nay Decree's effective date, will have their exemption period calculated from vtv5 trực tiếp bóng đá hôm nay Decree's effective date until vtv5 trực tiếp bóng đá hôm nay end of vtv5 trực tiếp bóng đá hôm nay exemption period for small and medium-sized enterprises.
+ Small and medium-sized enterprises converted from business households before vtv5 trực tiếp bóng đá hôm nay Decree's effective date will continue to be exempt from licensing fees according to Article 16 and Article 35 ofLaw on Supporting Small and Medium-sized Enterprises 2017.
- Public primary education institutions and public preschool education institutions.
When is vtv5 trực tiếp bóng đá hôm nay deadline for submitting licensing fees in Vietnamfor 2025?
According to Clause 9 Article 18 ofDecree 126/2020/ND-CPwhich prescribes vtv5 trực tiếp bóng đá hôm nay deadline for submitting licensing fees for 2025 as follows:
vtv5 trực tiếp bóng đá hôm nay deadline for tax payment regarding state budget revenues from land, water resource exploitation rights, mineral resources, sea usage fees, registration fees, licensing fees
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9. licensing fees:
a) vtv5 trực tiếp bóng đá hôm nay deadline for licensing fee submission is no later than January 30 annually.
b) For small and medium-sized enterprises converted from business households (including dependent units, business locations of enterprises) after vtv5 trực tiếp bóng đá hôm nay exemption period ends (vtv5 trực tiếp bóng đá hôm nay fourth year from vtv5 trực tiếp bóng đá hôm nay year of establishment), vtv5 trực tiếp bóng đá hôm nay deadline for licensing fee submission is as follows:
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Additionally, based on Article 86 ofCircular 80/2021/TT-BTCwhich prescribes vtv5 trực tiếp bóng đá hôm nay deadline for tax declaration dossier submission and tax submission as follows:
vtv5 trực tiếp bóng đá hôm nay deadline for tax declaration dossier submission and tax payment
vtv5 trực tiếp bóng đá hôm nay deadline for tax declaration dossier submission is implemented according to regulations in clauses 1, 2, 3, 4, 5 of Article 44 of vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration and Article 10 of Decree No. 126/2020/ND-CP. vtv5 trực tiếp bóng đá hôm nay tax submission deadline is implemented according to vtv5 trực tiếp bóng đá hôm nay regulations in clauses 1, 2, 3 of Article 55 of vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration and Article 18 of Decree No. 126/2020/ND-CP. If vtv5 trực tiếp bóng đá hôm nay deadline for tax declaration dossier submission or tax payment falls on a public holiday according to regulations, vtv5 trực tiếp bóng đá hôm nay deadline is extended to vtv5 trực tiếp bóng đá hôm nay next working day following that holiday as per vtv5 trực tiếp bóng đá hôm nay provisions in vtv5 trực tiếp bóng đá hôm nay Civil Code.
Therefore, vtv5 trực tiếp bóng đá hôm nay deadline for submitting vtv5 trực tiếp bóng đá hôm nay licensing fee for 2025 falls on January 30, 2025. However, January 30, 2025, coincides with vtv5 trực tiếp bóng đá hôm nay Lunar New Year holiday 2025 (2nd Day of vtv5 trực tiếp bóng đá hôm nay Year of vtv5 trực tiếp bóng đá hôm nay Snake), so vtv5 trực tiếp bóng đá hôm nay deadline for submitting licensing fees for 2025 will be moved to vtv5 trực tiếp bóng đá hôm nay next working day, which is February 3, 2025.
Note:
- For small and medium-sized enterprises converted from business households (including dependent units, business locations of vtv5 trực tiếp bóng đá hôm nay enterprise) once vtv5 trực tiếp bóng đá hôm nay licensing fee exemption period ends (vtv5 trực tiếp bóng đá hôm nay fourth year from vtv5 trực tiếp bóng đá hôm nay year of establishment), vtv5 trực tiếp bóng đá hôm nay deadline for submission of licensing fees is as follows:
+ If vtv5 trực tiếp bóng đá hôm nay exemption period ends within vtv5 trực tiếp bóng đá hôm nay first 6 months of vtv5 trực tiếp bóng đá hôm nay year, vtv5 trực tiếp bóng đá hôm nay latest submission deadline is July 30 of vtv5 trực tiếp bóng đá hôm nay year when vtv5 trực tiếp bóng đá hôm nay exemption ends.
+ If vtv5 trực tiếp bóng đá hôm nay exemption period ends in vtv5 trực tiếp bóng đá hôm nay last 6 months of vtv5 trực tiếp bóng đá hôm nay year, vtv5 trực tiếp bóng đá hôm nay latest submission deadline is January 30 of vtv5 trực tiếp bóng đá hôm nay following year.
- For business households and individuals who have terminated production, business activities and then resume, vtv5 trực tiếp bóng đá hôm nay deadline for submitting licensing fees is as follows:
+ If resumed in vtv5 trực tiếp bóng đá hôm nay first 6 months of vtv5 trực tiếp bóng đá hôm nay year: Latest by July 30 of vtv5 trực tiếp bóng đá hôm nay year activities are resumed.
+ If resumed in vtv5 trực tiếp bóng đá hôm nay last 6 months of vtv5 trực tiếp bóng đá hôm nay year: Latest by January 30 of vtv5 trực tiếp bóng đá hôm nay following year.
