What is lịch trực tiếp bóng đá hôm nay time limit for submission of license fee declaration in Vietnam?

Whatis lịch trực tiếp bóng đá hôm nay time limit for submission of license fee declaration in Vietnam?

Currently, lịch trực tiếp bóng đá hôm nay term "license tax" is no longer used in legal documents. From January 1, 2017, lịch trực tiếp bóng đá hôm nay term "license tax" has been replaced with "license fee," but in practice, people still use lịch trực tiếp bóng đá hôm nay term widely.

According to point a clause 3 Article 8Decree 126/2020/ND-CP, lịch trực tiếp bóng đá hôm nay license fee is a state budget revenue declared annually.

Clause 1 Article 10Decree 126/2020/ND-CPstipulates lịch trực tiếp bóng đá hôm nay deadline for submitting lịch trực tiếp bóng đá hôm nay license fee declaration form as follows:

(1) New license feepayers (excluding business households, individual business persons), including small and medium enterprises converted from business households, or those establishing additional dependent units, business locations, or commencing production and business activities, must submit lịch trực tiếp bóng đá hôm nay license fee declaration form no later than January 30 of lịch trực tiếp bóng đá hôm nay following year after lịch trực tiếp bóng đá hôm nay year of establishment or commencement of production and business activities.

In cases where there is a change in capital within lịch trực tiếp bóng đá hôm nay year, lịch trực tiếp bóng đá hôm nay license feepayer must submit lịch trực tiếp bóng đá hôm nay revised license fee declaration form no later than January 30 of lịch trực tiếp bóng đá hôm nay following year after lịch trực tiếp bóng đá hôm nay information change arises.

(2) Business households and individual business persons are not required to submit a license fee declaration form. lịch trực tiếp bóng đá hôm nay tax authority bases on lịch trực tiếp bóng đá hôm nay tax declaration file, tax management database to determine lịch trực tiếp bóng đá hôm nay revenue as a basis for calculating lịch trực tiếp bóng đá hôm nay payable license fee, and notifies lịch trực tiếp bóng đá hôm nay license feepayer to comply with lịch trực tiếp bóng đá hôm nay provisions of Article 13Decree 126/2020/ND-CP.

Thus, according to lịch trực tiếp bóng đá hôm nay above regulations, lịch trực tiếp bóng đá hôm nay deadline for submitting lịch trực tiếp bóng đá hôm nay license fee declaration form is determined as follows:

- No later than January 30 of lịch trực tiếp bóng đá hôm nay following year after lịch trực tiếp bóng đá hôm nay year of establishment or commencement of production and business activities for:

+ New license feepayers, including small and medium enterprises converted from business households, excluding business households and individuals.

+ license feepayers establishing additional dependent units, business locations or commencing production and business activities.

- No later than January 30 of lịch trực tiếp bóng đá hôm nay following year after lịch trực tiếp bóng đá hôm nay information change arises for license feepayers with changes in capital within lịch trực tiếp bóng đá hôm nay year.

What is lịch trực tiếp bóng đá hôm nay time limit for submission of license fee declaration in Vietnam?(Image from lịch trực tiếp bóng đá hôm nay Internet)

Where to submit lịch trực tiếp bóng đá hôm nay license fee declaration form for multiple business locations in different provinces?

Based on lịch trực tiếp bóng đá hôm nay regulations at point k clause 1 Article 11Decree 126/2020/ND-CPas follows:

Declaration submission location

Taxpayers comply with lịch trực tiếp bóng đá hôm nay regulations on lịch trực tiếp bóng đá hôm nay location for submitting tax declaration forms as stipulated in clauses 1, 2, and 3 of Article 45 of lịch trực tiếp bóng đá hôm nay Tax Administration Law and lịch trực tiếp bóng đá hôm nay following provisions:

1. lịch trực tiếp bóng đá hôm nay location for submitting tax declaration forms for taxpayers with multiple activities and businesses across multiple provincial jurisdictions as stipulated at points a and b clause 4 Article 45 of lịch trực tiếp bóng đá hôm nay Tax Administration Law is lịch trực tiếp bóng đá hôm nay tax authority where lịch trực tiếp bóng đá hôm nay business activities are conducted, separate from lịch trực tiếp bóng đá hôm nay province or city where lịch trực tiếp bóng đá hôm nay head office is located, in lịch trực tiếp bóng đá hôm nay following cases:

...

k) Submit lịch trực tiếp bóng đá hôm nay license fee declaration form at lịch trực tiếp bóng đá hôm nay location of lịch trực tiếp bóng đá hôm nay dependent unit, business location.

Therefore, in lịch trực tiếp bóng đá hôm nay case of having multiple business locations different from lịch trực tiếp bóng đá hôm nay province where lịch trực tiếp bóng đá hôm nay head office is located, lịch trực tiếp bóng đá hôm nay license fee declaration form should be submitted to lịch trực tiếp bóng đá hôm nay tax authority where lịch trực tiếp bóng đá hôm nay business location is.

Which entities are exempt from lịch trực tiếp bóng đá hôm nay license fee in Vietnam?

Based on lịch trực tiếp bóng đá hôm nay provisions of Article 3Decree 139/2016/ND-CP(amended and supplemented by clause 1 Article 1Decree 22/2020/ND-CP) on entities exempt from license fees, include:

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

(2) Individuals, groups of individuals, and households engaged in irregular production and business activities; without a fixed location as guided by lịch trực tiếp bóng đá hôm nay Ministry of Finance.

(3) Individuals, groups of individuals, and households producing salt.

(4) Organizations, individuals, groups of individuals, and households engaged in aquaculture, fishing, and fishery support services.

(5) Commune cultural post offices; press agencies (print newspapers, radio, television, electronic newspapers).

(6) Cooperatives, cooperative unions (including branches, representative offices, business locations) operating in lịch trực tiếp bóng đá hôm nay field of agriculture according to lịch trực tiếp bóng đá hôm nay law on agricultural cooperatives.

(7) People's credit funds; branches, representative offices, business locations of cooperatives, cooperative unions, and private enterprises operating in mountainous areas. Mountainous areas are determined according to lịch trực tiếp bóng đá hôm nay regulations of lịch trực tiếp bóng đá hôm nay Committee for Ethnic Affairs.

(8) Exemption from license fees in lịch trực tiếp bóng đá hôm nay 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, and groups of individuals starting production and business activities for lịch trực tiếp bóng đá hôm nay first time.

- During lịch trực tiếp bóng đá hôm nay period of exemption from license fees, if organizations, households, individuals, and groups of individuals establish branches, representative offices, or business locations, these branches, representative offices, or business locations are also exempt from license fees during lịch trực tiếp bóng đá hôm nay period that lịch trực tiếp bóng đá hôm nay organizing entities, households, individuals, and groups of individuals are exempt from license fees.

(9) Small and medium enterprises converted from business households (as provided in Article 16Law on Support for Small and Medium Enterprises 2017) are exempt from license fees for a period of 3 years from lịch trực tiếp bóng đá hôm nay date of first-time issuance of lịch trực tiếp bóng đá hôm nay enterprise registration certificate.

- During lịch trực tiếp bóng đá hôm nay period of exemption from license fees, if small and medium enterprises establish branches, representative offices, or business locations, these branches, representative offices, or business locations are also exempt from license fees during lịch trực tiếp bóng đá hôm nay period that small and medium enterprises are exempt from license fees.

- Branches, representative offices, business locations of small and medium enterprises (exempt from license fees as provided in Article 16Law on Support for Small and Medium Enterprises 2017) established before lịch trực tiếp bóng đá hôm nay effective date of this Decree, lịch trực tiếp bóng đá hôm nay exemption period is calculated from lịch trực tiếp bóng đá hôm nay effective date of this Decree to lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay period that small and medium enterprises are exempt from license fees.

- Small and medium enterprises converted from business households before lịch trực tiếp bóng đá hôm nay effective date of this Decree, are exempt from license fees as provided in Article 16Law on Support for Small and Medium Enterprises 2017and Article 35Law on Support for Small and Medium Enterprises 2017.

(10) Public primary education institutions and public preschool education institutions.