vtv5 trực tiếp bóng đá hôm nayWhat are regulations on licensing fee declaration for individual business who resumes operations in Vietnam?

What are regulations onlicensing fee declaration forindividual business whoresumes operations in Vietnam?

Pursuant to vtv5 trực tiếp bóng đá hôm nay provisions of Clause 9, Article 18 ofDecree 126/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay following regulations apply:

vtv5 trực tiếp bóng đá hôm nay licensing fee is paid annually. To be specific:

- vtv5 trực tiếp bóng đá hôm nay deadline for licensing fee payment is no later than January 30 each year.

- For small and medium-sized enterprises transitioning from household businesses (including dependent units and business locations of enterprises) at vtv5 trực tiếp bóng đá hôm nay end of vtv5 trực tiếp bóng đá hôm nay licensing fee exemption period (vtv5 trực tiếp bóng đá hôm nay fourth year from vtv5 trực tiếp bóng đá hôm nay establishment of vtv5 trực tiếp bóng đá hôm nay enterprise), vtv5 trực tiếp bóng đá hôm nay deadlines for licensing fee payment are as follows:

+ If vtv5 trực tiếp bóng đá hôm nay exemption period ends in 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 deadline for licensing fee payment is no later than July 30 of vtv5 trực tiếp bóng đá hôm nay year 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 deadline for licensing fee payment is no later than January 30 of vtv5 trực tiếp bóng đá hôm nay year following vtv5 trực tiếp bóng đá hôm nay year vtv5 trực tiếp bóng đá hôm nay exemption ends.

- When business households and individuals cease production and then resume, vtv5 trực tiếp bóng đá hôm nay deadlines for licensing fee payment are as follows:

+ If operations resume in vtv5 trực tiếp bóng đá hôm nay first 6 months of vtv5 trực tiếp bóng đá hôm nay year: No later than July 30 of vtv5 trực tiếp bóng đá hôm nay year operations resume.

+ If operations resume in vtv5 trực tiếp bóng đá hôm nay last 6 months of vtv5 trực tiếp bóng đá hôm nay year: No later than January 30 of vtv5 trực tiếp bóng đá hôm nay year following vtv5 trực tiếp bóng đá hôm nay year operations resume.

Thus,if a individual business resumes operations in 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 licensing fee declaration should be by July 30 of that year. If operations resume 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 time is January 30 of vtv5 trực tiếp bóng đá hôm nay succeeding year.

What are regulations on licensing fee declaration for individual business who resumes operations in Vietnam?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)

Shallindividual businessessubmit declarations of licensing fee in Vietnam?

According to Point b, Clause 1, Article 10 ofDecree 126/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay regulations state as follows:

Deadline for submitting tax declaration dossiers for land-related revenues, licensing fee, registration fees, land use rights fees, and other revenues under vtv5 trực tiếp bóng đá hôm nay management and use of public property law.

Taxpayers comply with vtv5 trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers as prescribed in Article 44 of vtv5 trực tiếp bóng đá hôm nay Tax Administration Law. vtv5 trực tiếp bóng đá hôm nay submission timeline of tax declaration dossiers for land-related revenues, licensing fee, registration fees, land use rights fees, and other revenues under vtv5 trực tiếp bóng đá hôm nay management and use of public property law are governed as follows:

1. licensing fee

a) Entities paying licensing fee (excluding business households and individuals) newly established (including small and medium-sized enterprises transitioned from household businesses) or establishing additional dependent units, business locations, or commencing production and business operations must submit a declarations of licensing fee no later than January 30 of vtv5 trực tiếp bóng đá hôm nay year following vtv5 trực tiếp bóng đá hôm nay year of establishment or commencement of production and business.

In vtv5 trực tiếp bóng đá hôm nay event of a change in capital within vtv5 trực tiếp bóng đá hôm nay year, taxpayers must submit a declarations of licensing fee no later than January 30 of vtv5 trực tiếp bóng đá hôm nay year following vtv5 trực tiếp bóng đá hôm nay year vtv5 trực tiếp bóng đá hôm nay capital change occurs.

b) Business households and individuals are not required to submit declarations of licensing fees. vtv5 trực tiếp bóng đá hôm nay tax authority will use tax declaration dossiers and tax management databases to determine vtv5 trực tiếp bóng đá hôm nay basis for calculating vtv5 trực tiếp bóng đá hôm nay payable licensing fee amount and notify vtv5 trực tiếp bóng đá hôm nay licensing fee payer to comply with this Decree's Article 13.

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Thus,according to vtv5 trực tiếp bóng đá hôm nay above provisions, individual businesses are not required to submit a declarations of licensing fee.

Is vtv5 trực tiếp bóng đá hôm nay licensing fee declared annually in Vietnam?

Based on Clause 3, Article 8 ofDecree 126/2020/ND-CPconcerning taxes declared monthly, quarterly, annually, by each tax obligation occurrence, and tax finalization declaration, vtv5 trực tiếp bóng đá hôm nay following applies:

Taxes declared monthly, quarterly, annually, by each tax obligation occurrence, and tax finalization declaration

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3. Types of taxes and other revenues belonging to vtv5 trực tiếp bóng đá hôm nay state budget are declared annually, including:

a) licensing fee.

b) Personal income tax for individuals acting as lottery agents, insurance agents, multi-level sales, who throughout vtv5 trực tiếp bóng đá hôm nay year did not have tax withheld due to not reaching vtv5 trực tiếp bóng đá hôm nay tax payable level but determined at year-end to be subjected to taxation.

c) Taxes and revenues of business households, individuals paying taxes by estimations, individuals renting property opting for annual tax declaration.

d) Non-agricultural land use tax.

Taxpayers declare taxes annually for each parcel and aggregating declaration for homestead land in vtv5 trực tiếp bóng đá hôm nay case of land use rights over multiple parcels within vtv5 trực tiếp bóng đá hôm nay same district or across districts in vtv5 trực tiếp bóng đá hôm nay same provincial area. Taxpayers may not need to aggregate declarations in vtv5 trực tiếp bóng đá hôm nay following cases:

d.1) Taxpayers with land use rights over one or more parcels within vtv5 trực tiếp bóng đá hôm nay same district but total land area subject to tax does not exceed vtv5 trực tiếp bóng đá hôm nay homestead land limit where land use rights are established.

d.2) Taxpayers with land use rights over multiple parcels across different districts that have no parcel exceeding limits and total grain area subject to tax not exceeding vtv5 trực tiếp bóng đá hôm nay homestead land limit where land use rights are established.

đ) Agricultural land use tax.

e) Land, water surface rent paid annually.

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Thus,vtv5 trực tiếp bóng đá hôm nay licensing fee is a tax category declared annually.