When is vtv5 trực tiếp bóng đá hôm nay auspicious time to welcome vtv5 trực tiếp bóng đá hôm nay 2025 Tet holiday of Vietnam? Are new enterprises exempt from licensing fees in Vietnam?

When is vtv5 trực tiếp bóng đá hôm nay auspicioustime towelcomethe 2025 Tet holiday of Vietnam?

vtv5 trực tiếp bóng đá hôm nay 2025 Tet holiday is not only an occasion for families to reunite but also a time for us to set aside vtv5 trực tiếp bóng đá hôm nay worries and exhaustion of vtv5 trực tiếp bóng đá hôm nay past year and look towards vtv5 trực tiếp bóng đá hôm nay future with new dreams and aspirations. It is a time for people to exchange good wishes, gather around vtv5 trực tiếp bóng đá hôm nay family meal, and offer prayers for a prosperous and peaceful new year.

Therefore, selecting an auspicious time to start new activities in vtv5 trực tiếp bóng đá hôm nay new year is significant, especially for those who believe in feng shui and folk cultural beliefs. In reality, vtv5 trực tiếp bóng đá hôm nay auspicious day for welcoming vtv5 trực tiếp bóng đá hôm nay New Year 2025 (business kickoff) is often chosen based on feng shui, age, and vtv5 trực tiếp bóng đá hôm nay personal factors of vtv5 trực tiếp bóng đá hôm nay homeowner, so it may vary between individuals. If you are unsure of which day you should open vtv5 trực tiếp bóng đá hôm nay year 2025, refer to vtv5 trực tiếp bóng đá hôm nay auspicious days suggested below:

Note: Information is for reference only!

When is vtv5 trực tiếp bóng đá hôm nay auspicious time to welcome vtv5 trực tiếp bóng đá hôm nay 2025 Tet holiday of Vietnam?(Image from Internet)

Are new enterprises exempt from licensing fees in Vietnam?

Based on Article 3 ofDecree 139/2016/ND-CPas supplemented by point c, clause 1, Article 1 ofDecree 22/2020/ND-CPregulates exemptions for licensing fees as follows:

Exemption from licensing fees

vtv5 trực tiếp bóng đá hôm nay cases exempted from licensing fees include:

...

8. Exemption from licensing fees in vtv5 trực tiếp bóng đá hôm nay first year of establishment or production and business activities (from January 1 to December 31) for:

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

b) Households, individuals, and groups of individuals entering into production and business activities for vtv5 trực tiếp bóng đá hôm nay first time.

c) During vtv5 trực tiếp bóng đá hôm nay exemption period, organizations, households, individuals, and groups of individuals establishing branches, representative offices, or business locations are exempt from licensing fees for vtv5 trực tiếp bóng đá hôm nay period they are exempt from licensing fees.

9. Small and medium enterprises transitioning from household businesses (as prescribed in Article 16 of vtv5 trực tiếp bóng đá hôm nay Law on Support for Small and Medium Enterprises) are exempt from licensing fees for a period of 3 years from vtv5 trực tiếp bóng đá hôm nay date they are first granted an enterprise registration certificate.

a) During vtv5 trực tiếp bóng đá hôm nay exemption period, small and medium enterprises establishing branches, representative offices, or business locations are exempt from licensing fees for vtv5 trực tiếp bóng đá hôm nay period small and medium enterprises are exempt from licensing fees.

Additionally, clause 9 of Article 18 ofDecree 126/2020/ND-CPstipulates vtv5 trực tiếp bóng đá hôm nay time limit for submitting licensing fee declarations as follows:

Tax payment deadline for revenues belonging to vtv5 trực tiếp bóng đá hôm nay state budget from land, water resources exploitation rights, mineral resources, sea area usage fees, registration fees, and licensing fees

...

9. licensing fees:

a) vtv5 trực tiếp bóng đá hôm nay deadline for paying licensing fees is no later than January 30 annually.

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

b.1) If vtv5 trực tiếp bóng đá hôm nay exemption period ends within 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 paying licensing fees is no later than July 30 of vtv5 trực tiếp bóng đá hôm nay year vtv5 trực tiếp bóng đá hôm nay exemption period ends.

b.2) If vtv5 trực tiếp bóng đá hôm nay exemption period ends within 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 paying licensing fees is no later than January 30 of vtv5 trực tiếp bóng đá hôm nay following year after vtv5 trực tiếp bóng đá hôm nay exemption period ends.

c) Household businesses and individual businesses that have ceased production and business operations then resume activities have vtv5 trực tiếp bóng đá hôm nay following deadlines for licensing fees:

c.1) If resuming activities within 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 of resuming activities.

c.2) If resuming activities within 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 following year after resuming activities.

Thus, newly established businesses will be exempt from paying licensing fees in vtv5 trực tiếp bóng đá hôm nay first year from vtv5 trực tiếp bóng đá hôm nay start of production and business activities (from January 1 to December 31).

After vtv5 trực tiếp bóng đá hôm nay exemption period expires, vtv5 trực tiếp bóng đá hôm nay annual deadline for licensing fee payment is no later than January 30.

Shall enterprises pay licensing fees during suspension of business in Vietnam?

Based on clause 3 of Article 4 ofCircular 302/2016/TT-BTC, as amended by clause 4 of Article 1 ofCircular 65/2020/TT-BTC, vtv5 trực tiếp bóng đá hôm nay rate for licensing fees is regulated as follows:

Rate of licensing fees

...

3. Organizations, branches, representative offices, or business locations (not eligible for licensing fee exemption in vtv5 trực tiếp bóng đá hôm nay first year of establishment or production and business activities) established, issued taxpayer registration and tax codes, or enterprise codes within vtv5 trực tiếp bóng đá hôm nay first 6 months of vtv5 trực tiếp bóng đá hôm nay year shall pay vtv5 trực tiếp bóng đá hôm nay full annual licensing fee; if established within vtv5 trực tiếp bóng đá hôm nay last 6 months of vtv5 trực tiếp bóng đá hôm nay year, they shall pay 50% of vtv5 trực tiếp bóng đá hôm nay full annual licensing fee.

Small and medium enterprises transitioning from household businesses (including branches, representative offices, or business locations) after vtv5 trực tiếp bóng đá hôm nay exemption period: If it concludes 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 full annual licensing fee is applicable; if it concludes in vtv5 trực tiếp bóng đá hôm nay last 6 months, 50% of vtv5 trực tiếp bóng đá hôm nay full annual licensing fee is payable.

Taxpayers in operation who submit documents to vtv5 trực tiếp bóng đá hôm nay managing tax authority or business registration authority on vtv5 trực tiếp bóng đá hôm nay suspension of production and business operations within vtv5 trực tiếp bóng đá hôm nay calendar year (from January 1 to December 31) shall not pay vtv5 trực tiếp bóng đá hôm nay licensing fee for vtv5 trực tiếp bóng đá hôm nay year of business suspension provided: vtv5 trực tiếp bóng đá hôm nay request for vtv5 trực tiếp bóng đá hôm nay suspension of production and business operations is submitted to vtv5 trực tiếp bóng đá hôm nay tax authority or business registration authority before vtv5 trực tiếp bóng đá hôm nay deadline for fee payment (January 30 annually) and vtv5 trực tiếp bóng đá hôm nay licensing fee has not been paid for vtv5 trực tiếp bóng đá hôm nay requested year of operation suspension. For cases of business suspension that do not meet vtv5 trực tiếp bóng đá hôm nay above conditions, vtv5 trực tiếp bóng đá hôm nay full annual licensing fee shall be payable.

...

Therefore, businesses temporarily ceasing business operations, if they submit documents to vtv5 trực tiếp bóng đá hôm nay managing tax authority or business registration authority on vtv5 trực tiếp bóng đá hôm nay suspension of production and business operations within vtv5 trực tiếp bóng đá hôm nay calendar year, are not required to pay vtv5 trực tiếp bóng đá hôm nay licensing fee for vtv5 trực tiếp bóng đá hôm nay year of business suspension if they meet vtv5 trực tiếp bóng đá hôm nay following conditions:

- vtv5 trực tiếp bóng đá hôm nay request for vtv5 trực tiếp bóng đá hôm nay suspension of production and business operations must be submitted to vtv5 trực tiếp bóng đá hôm nay tax authority or business registration authority before vtv5 trực tiếp bóng đá hôm nay deadline for fee payment as per regulations (January 30 annually).

- vtv5 trực tiếp bóng đá hôm nay licensing fee for vtv5 trực tiếp bóng đá hôm nay year has not been paid for vtv5 trực tiếp bóng đá hôm nay requested suspension period.

Note: In cases where vtv5 trực tiếp bóng đá hôm nay conditions for temporary cessation of business operations are not met, vtv5 trực tiếp bóng đá hôm nay full annual licensing fee will be payable.