What are details of Form 01/LPMB for bóng đá hôm nay trực tiếp declaration of licensing fees in Vietnam and instructions for filling out bóng đá hôm nay trực tiếp form according to Circular 80?
What are details of Form 01/LPMB for bóng đá hôm nay trực tiếp declaration of licensingfees in Vietnam and instructions for filling out bóng đá hôm nay trực tiếp formaccording to Circular 80?
Based on Form 01/LPMB Appendix 2 of bóng đá hôm nay trực tiếp List of Tax Declaration Forms issued together withCircular 80/2021/TT-BTC, bóng đá hôm nay trực tiếp form for bóng đá hôm nay trực tiếp declaration of licensing fees is as follows:
DownloadForm 01/LPMB declaration of licensing fees according to Circular 80.
Below are bóng đá hôm nay trực tiếp instructions for writing bóng đá hôm nay trực tiếp 2024 declaration of licensing fees, specifically:
- Indicator [01]:Declare bóng đá hôm nay trực tiếp year for which bóng đá hôm nay trực tiếp licensing fee is calculated.
- Indicator [02]:Tick if this is bóng đá hôm nay trực tiếp first time declaring.
- Indicator [03]:Tick if bóng đá hôm nay trực tiếp taxpayer (hereinafter referred to as TP and abbreviated as TP) has submitted bóng đá hôm nay trực tiếp declaration but later found changes in bóng đá hôm nay trực tiếp information of bóng đá hôm nay trực tiếp declaration obligation and re-declared bóng đá hôm nay trực tiếp information for bóng đá hôm nay trực tiếp declared fee calculation period.
Note:TP must choose either one of bóng đá hôm nay trực tiếp indicators[02] or [03], not both concurrently.
- Indicator [04] to Indicator [05]:Declare information according to bóng đá hôm nay trực tiếp taxpayer registration of TP.
- Indicator [06] to Indicator [08]:Declare information of bóng đá hôm nay trực tiếp tax agency (if any).
- Indicator [09]:Tick if TP has declared LPMB and subsequently established a new business location.
What are details of Form 01/LPMB for bóng đá hôm nay trực tiếp declaration of licensing fees in Vietnam and instructions for filling out bóng đá hôm nay trực tiếp form according to Circular 80?(Internet image)
Who is exemptfrom bóng đá hôm nay trực tiếp licensing fee in Vietnam?
Based on Article 3 ofDecree 139/2016/ND-CPamended and supplemented by Clause 1 Article 1 ofDecree 22/2020/ND-CPregarding licensing fee exemptions:
Article 3. Licensing fee exemption
Cases eligible for licensing fee exemption include:
- Individuals, groups of individuals, households engaged in production and business activities with annual revenue of 100 million VND or less.
- Individuals, groups of individuals, households engaged in irregular production and business activities; without fixed business locations as guided by bóng đá hôm nay trực tiếp Ministry of Finance.
- Individuals, groups of individuals, households engaged in salt production.
- Organizations, individuals, groups of individuals, households engaged in aquaculture, fishery, and fishing logistics services.
- Cultural postal points; press agencies (print, audio, visual, electronic).
[...]
Thus, entities exemptfrom licensing fees in Vietnaminclude:
- Individuals, groups of individuals, households engaged in production and business activities with annual revenue of 100 million VND or less.
- Individuals, groups of individuals, households engaged in irregular production and business activities; without fixed business locations as guided by bóng đá hôm nay trực tiếp Ministry of Finance.
- Individuals, groups of individuals, households engaged in salt production.
- Organizations, individuals, groups of individuals, households engaged in aquaculture, fishery, and fishing logistics services.
- Cultural postal points; press agencies (print, audio, visual, electronic).
- Cooperatives, cooperative unions (including branches, representative offices, business locations) operating in bóng đá hôm nay trực tiếp agricultural sector following bóng đá hôm nay trực tiếp law on agricultural cooperatives.
- 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 bóng đá hôm nay trực tiếp regulations of bóng đá hôm nay trực tiếp Committee for Ethnic Minority Affairs.
- Exemption from licensing fees in bóng đá hôm nay trực tiếp first year of establishment or commencement of production/business activities (from January 1 to December 31) for:
+ Newly established organizations (issued with new tax identification numbers, new business registration).
+ Households, individuals, groups of individuals newly entering into production/business activities.
+ During bóng đá hôm nay trực tiếp licensing fee exemption period, if organizations, households, individuals, groups of individuals establish branches, representative offices, business locations, such branches, representative offices, business locations are also exempt from licensing fees during bóng đá hôm nay trực tiếp period bóng đá hôm nay trực tiếp entities are exempt from licensing fees.
- Small and medium enterprises converting from household businesses (as regulated in Article 16 of bóng đá hôm nay trực tiếpLaw on Support for Small and Medium Enterprises 2017) are exempt from licensing fees for 3 years from bóng đá hôm nay trực tiếp date of first business registration certificate issuance.
+ During bóng đá hôm nay trực tiếp licensing fee exemption period, if small and medium enterprises establish branches, representative offices, business locations, they are also exempt from licensing fees during bóng đá hôm nay trực tiếp period bóng đá hôm nay trực tiếp enterprises are exempt from licensing fees.
+ Branches, representative offices, business locations of small and medium enterprises (eligible for licensing fee exemption according to Article 16 of bóng đá hôm nay trực tiếpLaw on Support for Small and Medium Enterprises 2017) established before February 25, 2020, have their licensing fee exemption period calculated from February 25, 2020, to bóng đá hôm nay trực tiếp end of bóng đá hôm nay trực tiếp period bóng đá hôm nay trực tiếp enterprises are exempt from licensing fees.
+ Small and medium enterprises converted from household businesses before February 25, 2020, implement licensing fee exemption according to Articles 16 and 35 of bóng đá hôm nay trực tiếpLuật Hỗ trợ doanh xoilac tv trực tiếp bóng đá hôm nay.
- Public secondary and pre-school educational institutions.
What are bóng đá hôm nay trực tiếp principles of tax administration in Vietnam?
Based on Article 5 of bóng đá hôm nay trực tiếpTax Administration Law 2019, tax administration principles in Vietnam are regulated as follows:
- All organizations, households, business households, individuals are obligated to pay taxes as prescribed by law.
- Tax administration agencies, other State agencies assigned with bóng đá hôm nay trực tiếp task of managing revenue implement tax administration in accordance with regulations, ensuring transparency, equality, and bóng đá hôm nay trực tiếp protection of bóng đá hôm nay trực tiếp lawful rights and interests of taxpayers.
- Agencies, organizations, and individuals have bóng đá hôm nay trực tiếp responsibility to participate in tax administration according to bóng đá hôm nay trực tiếp provisions of law.
- Implement reforms in administrative procedures and bóng đá hôm nay trực tiếp application of modern information technology in tax administration; apply tax administration principles according to international practices, including bóng đá hôm nay trực tiếp principle that bóng đá hôm nay trực tiếp substance of activities and transactions determines tax obligations, bóng đá hôm nay trực tiếp principle of risk administration in tax administration, and other principles suitable to bóng đá hôm nay trực tiếp conditions in Vietnam.
- Apply priority measures when carrying out tax procedures for export and import goods according to bóng đá hôm nay trực tiếp Customs Law and regulations of bóng đá hôm nay trực tiếp Government of Vietnam.
