What are cases trực tiếp bóng đá hôm nay license fee exemption in Vietnam in 2024?
Who must pay the license fee in Vietnamin 2024?
Currently, the term “license tax” is no longer used in legal documents. As trực tiếp bóng đá hôm nay January 1, 2017, the term “license tax” has been replaced by “license fee,” but in practice, it is still commonly used by the public.
Based on the provisions trực tiếp bóng đá hôm nay Article 2 trực tiếp bóng đá hôm nayDecree 139/2016/ND-CP, entities liable for the license fee are organizations and individuals engaged in production and business trực tiếp bóng đá hôm nay goods and services, excluding cases specified in Article 3 trực tiếp bóng đá hôm nayDecree 139/2016/ND-CP(as amended and supplemented by Clause 1, Article 1 trực tiếp bóng đá hôm nayDecree 22/2020/ND-CP) regarding cases exempt from the license fee, including:
(1) Enterprises established in accordance with the law.
(2) Organizations established under the Cooperative Law.
(3) Public service units established in accordance with the law.
(4) Economic organizations trực tiếp bóng đá hôm nay political organizations, socio-political organizations, social organizations, socio-professional organizations, and people's armed force units.
(5) Other organizations engaged in production and business activities.
(6) Branches, representative offices, and business locations trực tiếp bóng đá hôm nay the organizations specified in items (1), (2), (3), (4), and (5) (if any).
(7) Individuals, groups trực tiếp bóng đá hôm nay individuals, and households engaged in production and business activities.
What are cases oflicense fee exemption in Vietnam? (Image from the Internet)
What are cases trực tiếp bóng đá hôm nay license fee exemption in Vietnam?
Based on the provisions trực tiếp bóng đá hôm nay Article 3 trực tiếp bóng đá hôm nayDecree 139/2016/ND-CP(as amended and supplemented by Clause 1, Article 1 trực tiếp bóng đá hôm nayDecree 22/2020/ND-CP) regarding cases exempt from the license fee, including:
(1) Individuals, groups trực tiếp bóng đá hôm nay individuals, and households engaged in production and business activities with an annual revenue trực tiếp bóng đá hôm nay 100 million VND or less.
(2) Individuals, groups trực tiếp bóng đá hôm nay individuals, and households engaged in irregular production and business activities; not having a fixed business location as guided by the Ministry trực tiếp bóng đá hôm nay Finance.
(3) Individuals, groups trực tiếp bóng đá hôm nay individuals, and households producing salt.
(4) Organizations, individuals, groups trực tiếp bóng đá hôm nay individuals, and households engaged in aquaculture, fishing, and fishery logistics services.
(5) Cultural post offices in communes; press agencies (printed newspapers, radio, television, electronic newspapers).
(6) Cooperatives and cooperative alliances (including branches, representative offices, and business locations) operating in the agricultural sector as per the law on agricultural cooperatives.
(7) People's credit funds; branches, representative offices, and business locations trực tiếp bóng đá hôm nay cooperatives, cooperative alliances, and private enterprises operating in mountainous areas. Mountainous areas are defined according to the regulations trực tiếp bóng đá hôm nay the Committee for Ethnic Minority Affairs.
(8) Exemption from license fee in the first year trực tiếp bóng đá hôm nay establishment or when commencing production and business activities (from January 1 to December 31) for:
- Newly established organizations (granted new tax codes, new enterprise codes).
- Households, individuals, and groups trực tiếp bóng đá hôm nay individuals first commencing production and business activities.
- During the period trực tiếp bóng đá hôm nay license fee exemption, if the organization, household, individual, or group trực tiếp bóng đá hôm nay individuals establishes branches, representative offices, or business locations, these entities will also be exempt from the license fee for the period in which the organization, household, individual, or group trực tiếp bóng đá hôm nay individuals is exempt from license fee.
(9) Small and medium enterprises converting from business households (as prescribed in Article 16 trực tiếp bóng đá hôm nay theLaw on Supporting Small and Medium Enterprises 2017) are exempt from license fee for 03 years from the date trực tiếp bóng đá hôm nay first receiving the enterprise registration certificate.
- During the license fee exemption period, if small and medium enterprises establish branches, representative offices, or business locations, these entities will also be exempt from the license fee for the period in which small and medium enterprises are exempt from license fee.
- Branches, representative offices, and business locations trực tiếp bóng đá hôm nay small and medium enterprises (subject to license fee exemption as prescribed in Article 16 trực tiếp bóng đá hôm nay theLaw on Supporting Small and Medium Enterprises 2017) established before the effective date trực tiếp bóng đá hôm nay this Decree shall be exempt from license fee from the effective date trực tiếp bóng đá hôm nay this Decree until the end trực tiếp bóng đá hôm nay the period in which small and medium enterprises are exempt from license fee.
- Small and medium enterprises converted from business households prior to the effective date trực tiếp bóng đá hôm nay this Decree shall be exempt from license fee as prescribed in Article 16 and Article 35 trực tiếp bóng đá hôm nay theLaw on Supporting Small and Medium Enterprises 2017.
(10) Public primary schools and public preschools.
What is the latest license fee declaration form for 2024 in Vietnam?
The latest license fee declaration form for 2024 is Form 01/LPMB specified in Appendix 2 issued together withCircular 80/2021/TT-BTC.
DOWNLOADLatest license fee declaration form for 2024
