What is trực tiếp bóng đá hôm nay euro licensing fee for household businesses iv in 2025? What are exemption cases of trực tiếp bóng đá hôm nay euro licensing fee for household businesses in Vietnam in 2025?
What is trực tiếp bóng đá hôm nay euro licensing fee for household businesses in Vietnamin 2025?
In accordance with Clause 2, Article 4 ofCircular 302/2016/TT-BTC(as amended and supplemented by Clause 3, Article 1 ofCircular 65/2020/TT-BTC)guiding trực tiếp bóng đá hôm nay euro licensing fee, trực tiếp bóng đá hôm nay euro tax rates for licensing fees in 2025 for individuals, groups of individuals, households engaging in trực tiếp bóng đá hôm nay euro production, trading of goods, or services (household businesses) are as follows:
| Tax Level | Revenue | Amount Payable |
| 1 | Over 500 million VND/year | 1,000,000 VND/year |
| 2 | Over 300 to 500 million VND/year | 500,000 VND/year |
| 3 | Over 100 to 300 million VND/year | 300,000 VND/year |
Note:trực tiếp bóng đá hôm nay euro revenue used as a basis to determine trực tiếp bóng đá hôm nay euro licensing fee for individuals, groups of individuals, households, and new business locations of household businesses is as follows:
- trực tiếp bóng đá hôm nay euro revenue basis for determining trực tiếp bóng đá hôm nay euro licensing fee for individuals, groups of individuals, households (excluding individuals leasing property) is trực tiếp bóng đá hôm nay euro total personal income tax taxable revenue of trực tiếp bóng đá hôm nay euro previous year from production, business activities (excluding property leasing operations) of business locations according to trực tiếp bóng đá hôm nay euro regulations inThông tư 92/2015/TT-BTC.
Individuals, groups of individuals, and households that have dissolved or temporarily ceased production and business activities, and then resumed operations without being able to determine trực tiếp bóng đá hôm nay euro previous year's revenue, will use trực tiếp bóng đá hôm nay euro revenue for trực tiếp bóng đá hôm nay euro tax year of similar-scale, location, industry enterprises as trực tiếp bóng đá hôm nay euro basis to determine trực tiếp bóng đá hôm nay euro licensing fee, according toThông tư 92/2015/TT-BTC.
- trực tiếp bóng đá hôm nay euro revenue basis for determining trực tiếp bóng đá hôm nay euro licensing fee for individuals engaging in property leasing is trực tiếp bóng đá hôm nay euro personal income tax taxable revenue from property leasing contracts for trực tiếp bóng đá hôm nay euro tax year. Additionally, trực tiếp bóng đá hôm nay euro following cases arise:
+ If an individual has multiple property leasing contracts at one location, trực tiếp bóng đá hôm nay euro revenue for determining trực tiếp bóng đá hôm nay euro licensing fee for that location is trực tiếp bóng đá hôm nay euro total revenue from property leasing contracts for trực tiếp bóng đá hôm nay euro tax year.
+ If an individual leases property at multiple locations, trực tiếp bóng đá hôm nay euro revenue used to determine trực tiếp bóng đá hôm nay euro licensing fee for each location is trực tiếp bóng đá hôm nay euro total revenue from all property leasing contracts at those locations for trực tiếp bóng đá hôm nay euro tax year, including cases where multiple contracts arise at one location.
+ For property leasing contracts lasting multiple years, trực tiếp bóng đá hôm nay euro licensing fee is paid annually corresponding to trực tiếp bóng đá hôm nay euro years for which trực tiếp bóng đá hôm nay euro individual, group of individuals, household declares and pays VAT and personal income tax.
+ For individuals, groups of individuals, households that declare and pay VAT and personal income tax in a single payment for long-term property leasing contracts, trực tiếp bóng đá hôm nay euro licensing fee is paid for one year only.
- Individuals, groups of individuals, households, new production, and business locations (not exempt from licensing fees) that commence business in trực tiếp bóng đá hôm nay euro first 6 months of trực tiếp bóng đá hôm nay euro year must pay trực tiếp bóng đá hôm nay euro full annual licensing fee, and if commencing in trực tiếp bóng đá hôm nay euro last 6 months, they must pay 50% of trực tiếp bóng đá hôm nay euro full annual fee.
What is trực tiếp bóng đá hôm nay euro licensing fee for household businesses iv in 2025? (Image from trực tiếp bóng đá hôm nay euro Internet)
What areexemption cases of trực tiếp bóng đá hôm nay euro licensing fee for household businesses in Vietnamin 2025?
In accordance with Article 3 ofDecree 139/2016/ND-CP(supplemented by Clause 1, Article 1 ofDecree 22/2020/ND-CP), trực tiếp bóng đá hôm nay euro cases eligible for exemption from trực tiếp bóng đá hôm nay euro licensing fee in 2025 include:
Exemption from licensing fee
Exemption applies to trực tiếp bóng đá hôm nay euro following cases:
1. Individuals, groups of individuals, households operating in production and business with an annual revenue of 100 million VND or less.
2. Individuals, groups of individuals, households operating production and business activities infrequently; without fixed locations as guided by trực tiếp bóng đá hôm nay euro Ministry of Finance.
3. Individuals, groups of individuals, households producing salt.
4. Organizations, individuals, groups of individuals, households involved in aquaculture, fishing, and fishery logistics services.
- Cultural post offices in communes; press agencies (printed, spoken, visual, electronic).
- Cooperatives, cooperative unions (including branches, representative offices, business locations) operating in trực tiếp bóng đá hôm nay euro agricultural sector as per trực tiếp bóng đá hôm nay euro legal framework for agricultural cooperatives.
- Credit unions; branches, representative offices, business locations of cooperatives, cooperative unions, and private enterprises doing business in mountainous regions. Mountainous areas are determined according to trực tiếp bóng đá hôm nay euro regulations of trực tiếp bóng đá hôm nay euro Ethnic Committee.
- Exemption from licensing fees in trực tiếp bóng đá hôm nay euro first year of establishment or production, business commencement (from January 01 to December 31) for:
a) Newly established organizations (with newly assigned tax or business code).
b) Households, individuals, groups of individuals commencing production and business activities for trực tiếp bóng đá hôm nay euro first time.
...
Thus, according to trực tiếp bóng đá hôm nay euro above regulations, household businesses exempt from trực tiếp bóng đá hôm nay euro licensing fee include:
- Household businesses in production and business with annual revenue of 100 million VND or less.
- Household businesses with infrequent production and business activities; without fixed locations as guided by trực tiếp bóng đá hôm nay euro Ministry of Finance.
- Household businesses involved in salt production.
- Household businesses involved in aquaculture, fishing, and fishery logistics services.
Additionally, household businesses newly commencing production and business activities are exempt from trực tiếp bóng đá hôm nay euro licensing fee in trực tiếp bóng đá hôm nay euro first year of establishment or operation (from January 01 to December 31).
When do household businesses pay trực tiếp bóng đá hôm nay euro licensing fee in Vietnamfor 2025?
According to Clause 9, Article 18 ofDecree 126/2020/ND-CP, trực tiếp bóng đá hôm nay euro deadline for paying trực tiếp bóng đá hôm nay euro licensing fee in 2025 is as follows:
Deadline for paying taxes on government revenue from land, water resource exploitation rights, mineral resources, marine area usage fees, registration fees, 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 January 30 annually at trực tiếp bóng đá hôm nay euro latest.
b) For small and medium enterprises transitioning from household businesses (including dependent units, business locations of enterprises) upon ending trực tiếp bóng đá hôm nay euro fee exemption period (fourth year from trực tiếp bóng đá hôm nay euro establishment year), trực tiếp bóng đá hôm nay euro licensing fee payment deadline is as follows:
...
Additionally, according to Article 86 ofCircular 80/2021/TT-BTCregarding trực tiếp bóng đá hôm nay euro deadlines for submitting tax declarations and payments:
Deadline for tax declaration submission and tax payment
trực tiếp bóng đá hôm nay euro deadlines for tax declaration submissions comply with 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 126/2020/ND-CP. Tax payment deadlines follow Clauses 1, 2, 3 of Article 55 of trực tiếp bóng đá hôm nay euro Law on Tax Administration and Article 18 of Decree 126/2020/ND-CP. If trực tiếp bóng đá hôm nay euro tax declaration submission or payment deadline falls on a holiday, trực tiếp bóng đá hôm nay euro deadline shifts to trực tiếp bóng đá hôm nay euro next working day following trực tiếp bóng đá hôm nay euro holiday, in accordance with trực tiếp bóng đá hôm nay euro Civil Code.
Thus, trực tiếp bóng đá hôm nay euro deadline for paying trực tiếp bóng đá hôm nay euro licensing fee in 2025 is January 30, 2025. However, since January 30, 2025 coincides with trực tiếp bóng đá hôm nay euro Tet holidays (Day 2 of trực tiếp bóng đá hôm nay euro Lunar New Year of trực tiếp bóng đá hôm nay euro Snake 2025), trực tiếp bóng đá hôm nay euro deadline for trực tiếp bóng đá hôm nay euro licensing fee payment 2025 will be moved to trực tiếp bóng đá hôm nay euro next working day, February 3, 2025.
Note:
- For small and medium enterprises transitioning from household businesses (including dependent units, business locations of enterprises) upon ending trực tiếp bóng đá hôm nay euro fee exemption period (fourth year from establishment), trực tiếp bóng đá hôm nay euro payment deadline for trực tiếp bóng đá hôm nay euro licensing fee is as follows:
+ If trực tiếp bóng đá hôm nay euro fee exemption period ends in trực tiếp bóng đá hôm nay euro first 6 months of trực tiếp bóng đá hôm nay euro year, trực tiếp bóng đá hôm nay euro latest payment deadline is July 30 of trực tiếp bóng đá hôm nay euro ended year.
+ If trực tiếp bóng đá hôm nay euro exemption ends in trực tiếp bóng đá hôm nay euro last 6 months of trực tiếp bóng đá hôm nay euro year, trực tiếp bóng đá hôm nay euro deadline is January 30 of trực tiếp bóng đá hôm nay euro following year.
- For household businesses, individual businesses that have ceased operations and then resumed, trực tiếp bóng đá hôm nay euro payment deadlines are:
+ If commencing activities in trực tiếp bóng đá hôm nay euro first 6 months of trực tiếp bóng đá hôm nay euro year: trực tiếp bóng đá hôm nay euro latest deadline is July 30 of trực tiếp bóng đá hôm nay euro year of activity.
+ If commencing in trực tiếp bóng đá hôm nay euro last 6 months of trực tiếp bóng đá hôm nay euro year: trực tiếp bóng đá hôm nay euro latest deadline is January 30 of trực tiếp bóng đá hôm nay euro following year.
