What is trực tiếp bóng đá hôm nay euro rate of level-2 licensing fee in Vietnam?

What is trực tiếp bóng đá hôm nay euro rate of level-2 licensing fee in Vietnam?

For enterprises and organizations:

Based on Clause 1 Article 4 ofDecree 139/2016/ND-CPand Clause 1 Article 4 ofCircular 302/2016/TT-BTCguiding trực tiếp bóng đá hôm nay euro business license fee, trực tiếp bóng đá hôm nay euro fee rate for organizations engaged in trực tiếp bóng đá hôm nay euro production and business of goods and services with charter capital or investment capital of up to 10 billion VND is set at trực tiếp bóng đá hôm nay euro level-2 rate:2 million VND/year.

Where:

- trực tiếp bóng đá hôm nay euro fee level is based on trực tiếp bóng đá hôm nay euro charter capital recorded in trực tiếp bóng đá hôm nay euro business registration certificate or in trực tiếp bóng đá hôm nay euro enterprise registration certificate or in trực tiếp bóng đá hôm nay euro cooperative charter.

In cases without charter capital, it is based on trực tiếp bóng đá hôm nay euro investment capital recorded in trực tiếp bóng đá hôm nay euro investment registration certificate or trực tiếp bóng đá hôm nay euro investment policy decision document.

- Organizations in tiers 1 and 2 that change their charter capital or investment capital must use trực tiếp bóng đá hôm nay euro previous year's capital as trực tiếp bóng đá hôm nay euro basis for determining trực tiếp bóng đá hôm nay euro business license fee for trực tiếp bóng đá hôm nay euro current year.

If trực tiếp bóng đá hôm nay euro charter capital or investment capital is recorded in foreign currency in trực tiếp bóng đá hôm nay euro business registration certificate or investment registration certificate, it must be converted to Vietnamese Dong to determine trực tiếp bóng đá hôm nay euro business license fee based on trực tiếp bóng đá hôm nay euro exchange rate of trực tiếp bóng đá hôm nay euro commercial bank or credit institution where trực tiếp bóng đá hôm nay euro fee payer has an account at trực tiếp bóng đá hôm nay euro time of payment to trực tiếp bóng đá hôm nay euro state budget.

For individuals and household businesses:

According to Clause 2 Article 4 ofDecree 139/2016/ND-CPand Clause 2 Article 4 ofCircular 302/2016/TT-BTC(amended by Clause 3 Article 1 ofCircular 65/2020/TT-BTC), trực tiếp bóng đá hôm nay euro level-2 fee applies to individuals and household businesses engaged in trực tiếp bóng đá hôm nay euro production and business of goods and services with annual revenue between 300 to 500 million VND.

Revenue criteria for determining trực tiếp bóng đá hôm nay euro fee for individuals, groups of individuals, households, or new business locations of household businesses are as follows:

- trực tiếp bóng đá hôm nay euro revenue base for determining trực tiếp bóng đá hôm nay euro fee level for individuals, groups of individuals, and households (excluding individuals leasing out properties) is trực tiếp bóng đá hôm nay euro total revenue declared for personal income tax of trực tiếp bóng đá hôm nay euro previous year from production and business activities (except for property leasing activities) at business locations as perThông tư 92/2015/TT-BTC.

- For individuals, groups of individuals, and households that have ceased business and then resumed, if trực tiếp bóng đá hôm nay euro previous year's revenue cannot be determined, trực tiếp bóng đá hôm nay euro revenue for trực tiếp bóng đá hôm nay euro tax year is used for businesses of similar scale, locality, and industry as stipulated inThông tư 92/2015/TT-BTC.

- For individuals with property leasing activities, trực tiếp bóng đá hôm nay euro revenue base is trực tiếp bóng đá hôm nay euro taxable personal income revenue from leasing contracts for trực tiếp bóng đá hôm nay euro tax year.

If an individual has multiple leasing contracts at one location, trực tiếp bóng đá hôm nay euro revenue for determining trực tiếp bóng đá hôm nay euro fee for that location is trực tiếp bóng đá hôm nay euro total revenue from all leasing contracts for trực tiếp bóng đá hôm nay euro tax year.

If an individual has leasing activities at multiple locations, trực tiếp bóng đá hôm nay euro revenue for each location is trực tiếp bóng đá hôm nay euro sum of all leasing contracts at that location for trực tiếp bóng đá hôm nay euro tax year, including cases where multiple contracts occur at a single location.

If a leasing contract spans multiple years, trực tiếp bóng đá hôm nay euro business license 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, or household is subject to value-added tax and personal income tax. If these taxes are declared and paid in one installment for a multi-year property leasing contract, trực tiếp bóng đá hôm nay euro business license fee is paid for only one year.

- For individuals, groups of individuals, households, or business locations (not exempt in trực tiếp bóng đá hôm nay euro first year of establishment or operations) starting production or business within 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 annual fee is due; if starting in trực tiếp bóng đá hôm nay euro last 6 months, 50% of trực tiếp bóng đá hôm nay euro annual fee is required.

Note:

- Organizations, branches, representative offices, business locations (not exempt from trực tiếp bóng đá hôm nay euro business license fee in their first year of establishment or operations) established, registered for taxpayer registration, and issued a tax code or business code during 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 fee; if established in trực tiếp bóng đá hôm nay euro last 6 months, they pay 50% of trực tiếp bóng đá hôm nay euro annual fee.

- Small and medium enterprises transitioning from household businesses (including branches, representative offices, business locations) after trực tiếp bóng đá hôm nay euro exemption period (starting trực tiếp bóng đá hôm nay euro fourth year after company establishment) must pay trực tiếp bóng đá hôm nay euro full fee if trực tiếp bóng đá hôm nay euro exemption ends in trực tiếp bóng đá hôm nay euro first 6 months, or 50% if it ends in trực tiếp bóng đá hôm nay euro last 6 months.

- Business license fee payers actively submitting written notifications about temporarily suspending production/business to tax authorities or business registration agencies within trực tiếp bóng đá hôm nay euro calendar year (from January 1 to December 31) are exempt from trực tiếp bóng đá hôm nay euro fee for trực tiếp bóng đá hôm nay euro suspension year, provided they submit trực tiếp bóng đá hôm nay euro suspension request before trực tiếp bóng đá hôm nay euro due date (January 30 annually) and have not paid trực tiếp bóng đá hôm nay euro business license fee for trực tiếp bóng đá hôm nay euro suspension year.

If trực tiếp bóng đá hôm nay euro suspension does not meet these conditions, trực tiếp bóng đá hôm nay euro full annual business license fee is due.

What is trực tiếp bóng đá hôm nay euro rate of level-2 licensing fee in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)

Is trực tiếp bóng đá hôm nay euro licensing fee exempt for new enterprises in Vietnam?

According to Article 3 ofDecree 139/2016/ND-CPas supplemented by Point c Clause 1 Article 1 ofDecree 22/2020/ND-CP, trực tiếp bóng đá hôm nay euro regulation on business license fee exemption is as follows:

Exemption from business license fee

Cases of exemption from business license fee include:

...

8. Exemption from business license fee in trực tiếp bóng đá hôm nay euro first year of establishment or starting production/business (from January 1 to December 31) for:

a) Newly established organizations with newly issued tax codes or business codes.

b) Households, individuals, groups of individuals entering production/business for trực tiếp bóng đá hôm nay euro first time.

c) During trực tiếp bóng đá hôm nay euro fee exemption period, branches, representative offices, business locations established by organizations, households, individuals, or groups of individuals are also exempt as long as trực tiếp bóng đá hôm nay euro main body remains exempt.

9. Small and medium enterprises transitioning from household businesses (as per Article 16 of trực tiếp bóng đá hôm nay euro Law on Support for Small and Medium Enterprises) are exempt for 3 years from trực tiếp bóng đá hôm nay euro first issue date of trực tiếp bóng đá hôm nay euro business registration certificate.

a) Branches, representative offices, and business locations established during trực tiếp bóng đá hôm nay euro exemption period by small and medium enterprises also benefit from trực tiếp bóng đá hôm nay euro exemption.

Simultaneously, Clause 9 Article 18 ofDecree 126/2020/ND-CPstipulates trực tiếp bóng đá hôm nay euro deadline for filing trực tiếp bóng đá hôm nay euro business license fee declaration as follows:

Tax deadlines for state budget revenues from land, exploitation rights of water resources, mineral resources, sea area usage, registration fees, business license fees

...

9. Business license fee:

a) trực tiếp bóng đá hôm nay euro deadline for paying trực tiếp bóng đá hôm nay euro business license fee is no later than January 30 annually.

b) For small and medium enterprises transitioned from household businesses (including subsidiaries, business locations) at trực tiếp bóng đá hôm nay euro end of trực tiếp bóng đá hôm nay euro free period (fourth year from company establishment), trực tiếp bóng đá hôm nay euro deadlines are:

b.1) If trực tiếp bóng đá hôm nay euro exemption ends in trực tiếp bóng đá hôm nay euro first 6 months, pay no later than July 30 of trực tiếp bóng đá hôm nay euro end year.

b.2) If trực tiếp bóng đá hôm nay euro exemption ends in trực tiếp bóng đá hôm nay euro last 6 months, pay by January 30 of trực tiếp bóng đá hôm nay euro following year.

c) Detached household businesses or individuals resuming operations must meet fee deadlines as follows:

c.1) Resuming within trực tiếp bóng đá hôm nay euro first 6 months: by July 30 of trực tiếp bóng đá hôm nay euro operational year.

c.2) Resuming in trực tiếp bóng đá hôm nay euro last 6 months: by January 30 of trực tiếp bóng đá hôm nay euro following year.

Hence, new enterprises are exempt from trực tiếp bóng đá hôm nay euro business license fee in trực tiếp bóng đá hôm nay euro first year from trực tiếp bóng đá hôm nay euro start of business activities (from January 1 to December 31).

After trực tiếp bóng đá hôm nay euro exemption period, trực tiếp bóng đá hôm nay euro business license fee must be paid by January 30 annually.

Which entities arelicensing fee payers in Vietnam?

According to Article 2 ofDecree 139/2016/ND-CP, licensing feepayers are organizations and individuals engaged in trực tiếp bóng đá hôm nay euro production and business of goods and services (except exempt cases), including:

- Enterprises established per trực tiếp bóng đá hôm nay euro law.

- Organizations established under trực tiếp bóng đá hôm nay euro Law on Cooperatives.

- Public units established per trực tiếp bóng đá hôm nay euro law.

- Economic organizations of political organizations, socio-political organizations, social organizations, professional socio-political organizations, and people's armed forces units.

- Other organizations engaged in production and business.

- Branches, representative offices, and business locations of organizations mentioned in Items 1, 2, 3, 4, and 5 of Article 2 ofDecree 139/2016/ND-CP(if applicable).

- Individuals, groups of individuals, and households engaged in production and business.