Do business locations vtv5 trực tiếp bóng đá hôm nay Vietnam have to pay license fees?

Do business locations vtv5 trực tiếp bóng đá hôm nay Vietnam have to pay license fees?

Pursuant to Article 2 ofDecree 139/2016/ND-CPstipulating those subject to license fee:

Article 2. Subjects liable to license fee

Subjects liable to license fee are organizations and individuals engaged vtv5 trực tiếp bóng đá hôm nay the production and business of goods and services, except for the cases specified vtv5 trực tiếp bóng đá hôm nay Article 3 of this Decree, which include:

1. Enterprises established vtv5 trực tiếp bóng đá hôm nay accordance with the law.

2. Organizations established under the Cooperative Law.

3. Public service units established vtv5 trực tiếp bóng đá hôm nay accordance with the law.

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

5. Other organizations engaged vtv5 trực tiếp bóng đá hôm nay production and business activities.

6. Branches, representative offices, andbusiness locationsof the organizations specified vtv5 trực tiếp bóng đá hôm nay clauses 1, 2, 3, 4, and 5 of this Article (if any).

7. Individuals, groups of individuals, and households engaged vtv5 trực tiếp bóng đá hôm nay production and business activities.

According to the above provisions, the business locations of the following organizations must pay license fee:

- Enterprises established vtv5 trực tiếp bóng đá hôm nay accordance with the law

- Organizations established under theLuật trực tiếp bóng đá

- Public service units established vtv5 trực tiếp bóng đá hôm nay accordance with the law

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

- Other organizations engaged vtv5 trực tiếp bóng đá hôm nay production and business activities

Do business locations vtv5 trực tiếp bóng đá hôm nay Vietnam have to pay license fees?​ (Image from the Internet)

Are newly established business locations vtv5 trực tiếp bóng đá hôm nay Vietnam exempt from business license tax?

Pursuant to Article 3 ofDecree 139/2016/ND-CP(supplemented by point c, clause 1, Article 1 ofDecree 22/2020/ND-CP) stipulating the exemption from license fee:

Article 3. Exemption from license fee

Cases exempt from license fee include:

[...]

8. Exemption from license fee vtv5 trực tiếp bóng đá hôm nay the first year of establishment or production and business operation (from January 01 to December 31) for:

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

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

c) During the period of exemption from license fee, if organizations, households, individuals, and groups of individuals establish branches, representative offices, business locations, then those branches, representative offices, and business locations shall be exempt from license fee during the period that organizations, households, individuals, and groups of individuals are exempt from license fee.

[...]

According to the above provisions, a newly established business location of a newly established enterprise will be exempt from license fee vtv5 trực tiếp bóng đá hôm nay the first year of the enterprise's establishment.

What is the license fee rate for organizations engaged vtv5 trực tiếp bóng đá hôm nay the production and trading of goods and services vtv5 trực tiếp bóng đá hôm nay Vietnam?

Pursuant to Article 4 ofDecree 139/2016/ND-CP(supplemented by clause 2, Article 1 ofDecree 22/2020/ND-CP) stipulating the license fee rates:

Article 4. license fee rates

1. The license fee rates for organizations engaged vtv5 trực tiếp bóng đá hôm nay production and business activities of goods and services are as follows:

a) Organizations with charter capital or investment capital over 10 billion VND: 3,000,000 VND/year;

b) Organizations with charter capital or investment capital up to 10 billion VND: 2,000,000 VND/year;

c) Branches, representative offices, business locations, public service providers, other economic organizations: 1,000,000 VND/year.

The license fee rates for organizations specified vtv5 trực tiếp bóng đá hôm nay points a and b of this clause are based on the charter capital recorded vtv5 trực tiếp bóng đá hôm nay the business registration certificate; if there is no charter capital, it is based on the investment capital recorded vtv5 trực tiếp bóng đá hôm nay the investment registration certificate.

2. The license fee rates for individuals and households engaged vtv5 trực tiếp bóng đá hôm nay the production and business of goods and services are as follows:

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

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

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

[...]

Thus, the license fee rates for organizations engaged vtv5 trực tiếp bóng đá hôm nay the production and business of goods and services are as follows:

[1]Organizations with charter capital or investment capital over 10 billion VND: 3,000,000 VND/year

[2]Organizations with charter capital or investment capital up to 10 billion VND: 2,000,000 VND/year

[3]Branches, representative offices, business locations, public service providers, other economic organizations: 1,000,000 VND/year.

Note: The license fee rates for organizations [1] [2] are based on the charter capital recorded vtv5 trực tiếp bóng đá hôm nay the business registration certificate; if there is no charter capital, it is based on the investment capital recorded vtv5 trực tiếp bóng đá hôm nay the investment registration certificate.