What are trực tiếp bóng đá hôm nay euro rates for licensing fee in Vietnam in 2025? When is trực tiếp bóng đá hôm nay euro deadline for licensing fee payment in Vietnam in 2025?

What are trực tiếp bóng đá hôm nay euro rates for licensing feein Vietnam in 2025?

According to Article 4 ofDecree 139/2016/ND-CP(amended and supplemented by Clause 2, Article 1 ofDecree 22/2020/ND-CP), trực tiếp bóng đá hôm nay euro rates for trực tiếp bóng đá hôm nay euro licensing fee in 2025 are stipulated as follows:

(1) licensing fee rates for organizations engaged in production and trading of 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 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.

trực tiếp bóng đá hôm nay euro licensing fee rates for organizations with charter capital or investment capital over 10 billion VND and organizations with capital of 10 billion VND or less are based on trực tiếp bóng đá hôm nay euro charter capital recorded in their business registration certificate or trực tiếp bóng đá hôm nay euro investment capital recorded in trực tiếp bóng đá hôm nay euro investment registration certificate, if no charter capital exists.

(2) licensing fee rates for individuals and households engaged in production, trading of goods, and services are as follows:

- Individuals, groups of individuals, households with an annual revenue over 500 million VND: 1,000,000 VND/year;

- Individuals, groups of individuals, households with an annual revenue between 300 to 500 million VND: 500,000 VND/year;

- Individuals, groups of individuals, households with an annual revenue between 100 to 300 million VND: 300,000 VND/year.

- Revenue for determining licensing fee rates for individuals, groups, and households is guided by trực tiếp bóng đá hôm nay euro Ministry of Finance.

Small and medium enterprises transitioning from household businesses (including branches, representative offices, and business locations) at trực tiếp bóng đá hôm nay euro end of trực tiếp bóng đá hôm nay euro exemption period (trực tiếp bóng đá hôm nay euro fourth year from trực tiếp bóng đá hôm nay euro year of establishment): If ended in trực tiếp bóng đá hôm nay euro first 6 months, pay trực tiếp bóng đá hôm nay euro full fee for trực tiếp bóng đá hôm nay euro year; if ended in trực tiếp bóng đá hôm nay euro last 6 months, pay 50% of trực tiếp bóng đá hôm nay euro annual fee.

Households, individuals, and groups of individuals in production, business that have dissolved but resumed such activities within trực tiếp bóng đá hôm nay euro first 6 months pay trực tiếp bóng đá hôm nay euro full annual fee, and within trực tiếp bóng đá hôm nay euro last 6 months pay 50% of trực tiếp bóng đá hôm nay euro annual fee.

Note:

- For organizations with charter capital or investment capital over 10 billion VND and those with 10 billion VND or less undergoing changes in capital, trực tiếp bóng đá hôm nay euro basis for fee determination is trực tiếp bóng đá hôm nay euro capital recorded in trực tiếp bóng đá hôm nay euro previous year.

If trực tiếp bóng đá hôm nay euro capital is recorded in foreign currency, it should be converted into VND based on trực tiếp bóng đá hôm nay euro purchasing exchange rate of trực tiếp bóng đá hôm nay euro commercial bank or financial institution where trực tiếp bóng đá hôm nay euro licensing fee is paid at trực tiếp bóng đá hôm nay euro time of fee submission into trực tiếp bóng đá hôm nay euro state budget.

- Fee payers actively operating may send documents to their direct tax authorities regarding temporary suspension for non-payment during trực tiếp bóng đá hôm nay euro suspension year, provided trực tiếp bóng đá hôm nay euro request is submitted before trực tiếp bóng đá hôm nay euro payment deadline (January 30 each year) and trực tiếp bóng đá hôm nay euro fee has not been paid for trực tiếp bóng đá hôm nay euro requested year.

If trực tiếp bóng đá hôm nay euro suspension conditions are not met, trực tiếp bóng đá hôm nay euro full annual fee must be paid.

What are trực tiếp bóng đá hôm nay euro rates for licensing fee in Vietnam in 2025?(Image from Internet)

When is trực tiếp bóng đá hôm nay euro deadline for licensing fee payment in Vietnamin 2025?

According to Clause 9, Article 18 ofDecree 126/2020/ND-CP, trực tiếp bóng đá hôm nay euro deadline for trực tiếp bóng đá hôm nay euro licensing fee payment in 2025 is defined as follows:

Payment deadlines for taxes related to state budget revenues from land, water resource exploitation rights, mineral resources, usage of sea areas, registration fees, and licensing fees

...

9. licensing fee:

a) trực tiếp bóng đá hôm nay euro deadline for paying trực tiếp bóng đá hôm nay euro licensing fee is no later than January 30 each year.

b) For small and medium enterprises transitioning from household businesses (including dependent units and business locations) when trực tiếp bóng đá hôm nay euro exemption period ends (trực tiếp bóng đá hôm nay euro fourth year from establishment), trực tiếp bóng đá hôm nay euro payment deadline is as follows:

...

Additionally, according to Article 86 ofCircular 80/2021/TT-BTC, trực tiếp bóng đá hôm nay euro timeline for tax declaration and payment is stipulated as follows:

Tax declaration and payment deadlines

Tax declaration deadlines are as prescribed in Clauses 1, 2, 3, 4, 5 of Article 44 of trực tiếp bóng đá hôm nay euro Law on Tax Administration and Article 10 of Decree No. 126/2020/ND-CP. Payment deadlines are as prescribed in Clauses 1, 2, 3 of Article 55 of trực tiếp bóng đá hôm nay euro Law on Tax Administration and Article 18 of Decree No. 126/2020/ND-CP. If deadlines fall on holidays, they are extended to trực tiếp bóng đá hôm nay euro next working day per trực tiếp bóng đá hôm nay euro Civil Code.

Thus, trực tiếp bóng đá hôm nay euro payment deadline for trực tiếp bóng đá hôm nay euro licensing fee in 2025 falls on January 30, 2025. However, since January 30, 2025 coincides with trực tiếp bóng đá hôm nay euro 2025 Lunar New Year holiday (2nd Day of trực tiếp bóng đá hôm nay euro Lunar New Year 2025), trực tiếp bóng đá hôm nay euro deadline is extended to trực tiếp bóng đá hôm nay euro subsequent working day, February 3, 2025.

Note:

- For small and medium enterprises transitioning from household businesses (including dependent units and business locations) at trực tiếp bóng đá hôm nay euro end of trực tiếp bóng đá hôm nay euro exemption period, trực tiếp bóng đá hôm nay euro payment deadlines are as follows:

+ If trực tiếp bóng đá hôm nay euro exemption ends in trực tiếp bóng đá hôm nay euro first 6 months, trực tiếp bóng đá hôm nay euro latest payment deadline is July 30 of trực tiếp bóng đá hôm nay euro end year.

+ If trực tiếp bóng đá hôm nay euro exemption ends in trực tiếp bóng đá hôm nay euro last 6 months, trực tiếp bóng đá hôm nay euro latest payment deadline is January 30 of trực tiếp bóng đá hôm nay euro subsequent year.

- For households or individuals that cease production and business activities but resume, trực tiếp bóng đá hôm nay euro deadlines are as follows:

+ Re-commencing in trực tiếp bóng đá hôm nay euro first 6 months: No later than July 30 of trực tiếp bóng đá hôm nay euro reactivation year.

+ Re-commencing in trực tiếp bóng đá hôm nay euro last 6 months: No later than January 30 of trực tiếp bóng đá hôm nay euro subsequent year.

What goods and services are exemptfrom licensing fee in Vietnamin 2025?

According to Article 3 ofDecree 139/2016/ND-CP(supplemented by Clause 1, Article 1 ofDecree 22/2020/ND-CP), exemptions from trực tiếp bóng đá hôm nay euro licensing fee in 2025 include:

- Individuals, groups of individuals, and households engaged in production and business with annual revenue of 100 million VND or less.

- Individuals, groups of individuals, and households engaged in irregular production or business; without a fixed location as guided by trực tiếp bóng đá hôm nay euro Ministry of Finance.

- Individuals, groups of individuals, and households producing salt.

- Organizations, individuals, groups of individuals, households engaged in aquaculture, fishing, and fishery support services.

- Rural postal service points; press agencies (printed newspapers, radio, television, electronic newspapers).

- Cooperatives, cooperative unions (including branches, representative offices, and business locations) operating in agriculture as per agricultural cooperative laws.

- People's credit funds; branches, representative offices, business locations of cooperatives, cooperative unions, and private businesses operating in mountainous areas determined by trực tiếp bóng đá hôm nay euro Committee for Ethnic Minority Affairs.

- Exemption from licensing fees for trực tiếp bóng đá hôm nay euro first year of establishment or commencement of production and business activities (from January 1 to December 31) for:

+ Newly established organizations (granted new tax codes, new enterprise codes).

+ Households, individuals, groups of individuals commencing production, and business for trực tiếp bóng đá hôm nay euro first time.

+ During trực tiếp bóng đá hôm nay euro exemption period, if organizations, households, individuals, or groups establish branches, representative offices, business locations, they are also exempt during trực tiếp bóng đá hôm nay euro same period.

- Small and medium enterprises transitioning from household businesses are exempt for 3 years from trực tiếp bóng đá hôm nay euro first issuance date of trực tiếp bóng đá hôm nay euro enterprise registration certificate.

+ During trực tiếp bóng đá hôm nay euro exemption period, if small and medium enterprises establish branches, representative offices, business locations, these are also exempt as long as trực tiếp bóng đá hôm nay euro SME is exempt.

+ Pre-Decree establishments entitled under Article 16Law on Support for Small and Medium Enterprises 2017retain their exemption period post-effective date.

+ SMEs transitioning from household businesses pre-Decree enactment follow Article 16 and Article 35Law on Support for Small and Medium Enterprises 2017.

- Public primary education institutions and public preschools.