Các trường hợp nào được miễn lệ phí môn kết quả bóng đá trực tiếp? Mức thu lệ phí môn kết quả bóng đá trực tiếp hiện nay như thế nào?

Which cases are exempt from licensing fee in Vietnam?

Based on Article 3 ofDecree 139/2016/ND-CP(amended and supplemented by item 1, Article 1 ofDecree 22/2020/ND-CP), trực tiếp bóng đá euro hôm nay following cases are exempt from licensing fee:

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

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

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

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

- Communal cultural post offices; press agencies (print, radio, television, electronic).

- Cooperatives, cooperative alliances (including branches, representative offices, business locations) operating in trực tiếp bóng đá euro hôm nay agricultural sector according to trực tiếp bóng đá euro hôm nay provisions of trực tiếp bóng đá euro hôm nay law on agricultural cooperatives.

- People's credit funds; branches, representative offices, business locations of cooperatives, cooperative alliances, and private enterprises operating in mountainous areas. Mountainous areas are defined according to trực tiếp bóng đá euro hôm nay regulations of trực tiếp bóng đá euro hôm nay Committee for Ethnic Minorities.

Which entity is required to pay licensing fee in Vietnam?

According to Article 2 ofDecree 139/2016/ND-CP, those required to pay licensing fee are organizations and individuals engaged in trực tiếp bóng đá euro hôm nay production and business of goods and services, except for trực tiếp bóng đá euro hôm nay cases specified in Article 3 ofDecree 139/2016/ND-CP, including:

- Enterprises established in accordance with trực tiếp bóng đá euro hôm nay law.

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

- Public service units established by law.

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

- Other organizations engaged in production and business activities.

- Branches, representative offices, and business locations of trực tiếp bóng đá euro hôm nay organizations specified in clauses 1, 2, 3, 4, and 5 ofArticle 3 of Decree 139/2016/ND-CP(if any).

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

What is trực tiếp bóng đá euro hôm nay current licensing fee rate in Vietnam?

trực tiếp bóng đá euro hôm nay licensing fee rate is stipulated in Article 4 ofDecree 139/2016/ND-CP(amended and supplemented by item 2 ofArticle 1 of Decree 22/2020/ND-CP) as follows:

- trực tiếp bóng đá euro hôm nay licensing fee rate for organizations engaged in trực tiếp bóng đá euro hôm nay production and business of goods and services:

+ 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, other economic organizations: 1,000,000 VND/year.

trực tiếp bóng đá euro hôm nay licensing fee for organizations is based on trực tiếp bóng đá euro hôm nay charter capital stated in trực tiếp bóng đá euro hôm nay business registration certificate; if there is no charter capital, it is based on trực tiếp bóng đá euro hôm nay investment capital stated in trực tiếp bóng đá euro hôm nay investment registration certificate.

- trực tiếp bóng đá euro hôm nay licensing fee rate for individuals, and households engaged in trực tiếp bóng đá euro hôm nay production and business of goods and services:

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

+ Individuals, groups of individuals, households with revenue over 300 to 500 million VND/year: 500,000 VND/year;

+ Individuals, groups of individuals, households with revenue over 100 to 300 million VND/year: 300,000 VND/year.

+ Revenue to determine trực tiếp bóng đá euro hôm nay licensing fee rate for individuals, groups of individuals, households is guided by trực tiếp bóng đá euro hôm nay Ministry of Finance.

- Small and medium-sized enterprises transitioning from household businesses (including branches, representative offices, business locations) at trực tiếp bóng đá euro hôm nay end of their licensing fee exemption period (trực tiếp bóng đá euro hôm nay fourth year since establishment): if ending in trực tiếp bóng đá euro hôm nay first 6 months of trực tiếp bóng đá euro hôm nay year, trực tiếp bóng đá euro hôm nay full annual tax is paid; if ending in trực tiếp bóng đá euro hôm nay last 6 months, 50% of trực tiếp bóng đá euro hôm nay annual tax is paid.

Households, individuals, groups of individuals that dissolved businesses and resume production and business activities in trực tiếp bóng đá euro hôm nay first 6 months of trực tiếp bóng đá euro hôm nay year pay trực tiếp bóng đá euro hôm nay full license tax for trực tiếp bóng đá euro hôm nay year; in trực tiếp bóng đá euro hôm nay last 6 months, they pay 50% of trực tiếp bóng đá euro hôm nay annual tax.

- For organizations with charter capital or investment capital over 10 billion VND and those with capital of 10 billion VND or less having changes in charter or investment capital, trực tiếp bóng đá euro hôm nay base for determining trực tiếp bóng đá euro hôm nay licensing fee is trực tiếp bóng đá euro hôm nay charter or investment capital of trực tiếp bóng đá euro hôm nay previous year.

If trực tiếp bóng đá euro hôm nay charter or investment capital is recorded in trực tiếp bóng đá euro hôm nay business registration certificate or investment registration certificate in foreign currency, it shall be converted into Vietnamese Dong to determine trực tiếp bóng đá euro hôm nay licensing fee rate at trực tiếp bóng đá euro hôm nay buying rate of trực tiếp bóng đá euro hôm nay commercial bank or financial institution where trực tiếp bóng đá euro hôm nay license taxpayer maintains an account at trực tiếp bóng đá euro hôm nay time trực tiếp bóng đá euro hôm nay license tax is paid to trực tiếp bóng đá euro hôm nay state budget.

- Taxpayers currently operating may submit a letter to trực tiếp bóng đá euro hôm nay directly managing tax authority requesting a temporary suspension of production and business within trực tiếp bóng đá euro hôm nay calendar year to be exempt from licensing fee for that year, provided that: trực tiếp bóng đá euro hôm nay suspension request is submitted to trực tiếp bóng đá euro hôm nay tax authority before trực tiếp bóng đá euro hôm nay license tax due date (January 30 annually) and trực tiếp bóng đá euro hôm nay licensing fee for trực tiếp bóng đá euro hôm nay year of trực tiếp bóng đá euro hôm nay suspension request has not been paid.

If trực tiếp bóng đá euro hôm nay conditions for a temporary business suspension are not met, trực tiếp bóng đá euro hôm nay full annual license tax must be paid.