trực tiếp bóng đá hôm nayAre journalists working in press agencies exempted from licensing fee when starting a business in Vietnam?
Are journalists working in press agencies exempted from licensing feewhen starting a business in Vietnam?
Pursuant to Article 3 ofDecree 139/2016/ND-CP(as supplemented by Point c, Clause 1, Article 1 ofDecree 22/2020/ND-CP) stipulating as follows:
Exemption from licensing fee
Cases exempt from licensing fee include:
1. Individuals, groups of individuals, or households engaged in production and business activities with annual revenue of 100 million dong or less.
2. Individuals, groups of individuals, or households engaged in production and business activities not on a regular basis, without a fixed location as guided by trực tiếp bóng đá hôm nay Ministry of Finance.
3. Individuals, groups of individuals, or households engaged in salt production.
4. Organizations, individuals, groups of individuals, or households engaged in aquaculture and fishing and logistics services.
5. Cultural postal points; press agencies (printed, spoken, television, electronic newspapers).
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8. Exemption from licensing fee in trực tiếp bóng đá hôm nay first year of establishment or commencement of production and business activities (from January 01 to December 31) for:
a) Newly established organizations (issued with a new tax code or new enterprise code).
b) Households, individuals, or groups of individuals newly engaging in production and business activities.
c) During trực tiếp bóng đá hôm nay exemption period, if organizations, households, individuals, or groups of individuals establish branches, representative offices, or business locations, these branches, representative offices, or business locations are exempt from licensing fee for trực tiếp bóng đá hôm nay duration that trực tiếp bóng đá hôm nay organization, household, individual, or group of individuals are exempt.
Therefore, only press agencies (printed, spoken, television, electronic newspapers) fall under trực tiếp bóng đá hôm nay category exempted from licensing fee, whereas individual journalists do not receive such an exemption under this provision. They may refer to other cases such as trực tiếp bóng đá hôm nay exemption in trực tiếp bóng đá hôm nay first year of establishment or commencement of production and business activities (from January 01 to December 31) for newly established organizations (issued with a new tax code or new enterprise code).
Are journalists working in press agencies exempted from licensing fee when starting a business in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)
How much is trực tiếp bóng đá hôm nay rate for licensing fee for branches within trực tiếp bóng đá hôm nay same province in Vietnam?
According to Point c, Clause 1, Article 4 ofCircular 302/2016/TT-BTCproviding guidance on licensing fee issued by trực tiếp bóng đá hôm nay Minister of Finance, trực tiếp bóng đá hôm nay provisions are as follows:
Fee rate for licensing fee
1. trực tiếp bóng đá hôm nay fee rate for licensing fee for organizations engaged in production and business of goods and services is as follows:
a) Organizations with registered capital or investment capital over 10 billion dong: 3,000,000 (three million) dong/year;
b) Organizations with registered capital or investment capital up to 10 billion dong: 2,000,000 (two million) dong/year;
c) Branches, representative offices, business locations, public service providers, other economic organizations: 1,000,000 (one million) dong/year.
trực tiếp bóng đá hôm nay basis for determining trực tiếp bóng đá hôm nay licensing fee rate for trực tiếp bóng đá hôm nay organizations referred to in this point depends on trực tiếp bóng đá hôm nay registered capital recorded in trực tiếp bóng đá hôm nay business registration certificate or trực tiếp bóng đá hôm nay enterprise registration certificate or recorded in trực tiếp bóng đá hôm nay cooperative's charter. In cases where there is no registered capital, it is based on trực tiếp bóng đá hôm nay investment capital recorded in trực tiếp bóng đá hôm nay investment registration certificate or decision on investment policy.
If an organization as mentioned in point a or b has changes in its registered capital or investment capital, trực tiếp bóng đá hôm nay basis for determining trực tiếp bóng đá hôm nay licensing fee rate shall be trực tiếp bóng đá hôm nay registered capital or investment capital of trực tiếp bóng đá hôm nay preceding year.
If trực tiếp bóng đá hôm nay registered capital or investment capital in trực tiếp bóng đá hôm nay business registration certificate or investment registration certificate is denominated in foreign currency, it must be converted into Vietnamese dong to establish trực tiếp bóng đá hôm nay basis for determining trực tiếp bóng đá hôm nay licensing fee rate at trực tiếp bóng đá hôm nay buying exchange rate of trực tiếp bóng đá hôm nay commercial bank or credit institution where trực tiếp bóng đá hôm nay licensing feepayer holds an account at trực tiếp bóng đá hôm nay time of payment to trực tiếp bóng đá hôm nay state budget.
Therefore, whether within trực tiếp bóng đá hôm nay same province or in different provinces, trực tiếp bóng đá hôm nay licensing fee rate for branches, representative offices, business locations, public service providers, and other economic organizations is 1,000,000 (one million) dong/year.
What revenue is trực tiếp bóng đá hôm nay basis for determining trực tiếp bóng đá hôm nay licensing feerate for individuals, groups of Individuals, households, and new business locations of households in Vietnam?
Based on Clause 3, Article 1 ofCircular 65/2020/TT-BTC, which provides regulations on revenue as trực tiếp bóng đá hôm nay basis for determining trực tiếp bóng đá hôm nay licensing fee rate for individuals, groups of individuals, households, and new business locations of households, as follows:
- Revenue as trực tiếp bóng đá hôm nay basis for determining trực tiếp bóng đá hôm nay licensing fee rate for individuals, groups of individuals, households (excluding individuals leasing out properties) is trực tiếp bóng đá hôm nay total personal income tax revenue of trực tiếp bóng đá hôm nay previous year from production and business activities (excluding property leasing activities) of trực tiếp bóng đá hôm nay business locations as prescribed in Circular No. 92/2015/TT-BTC dated June 15, 2015, issued by trực tiếp bóng đá hôm nay Minister of Finance, guiding trực tiếp bóng đá hôm nay implementation of value-added tax and personal income tax for resident individuals conducting business; guiding trực tiếp bóng đá hôm nay implementation of several provisions amended and supplemented in trực tiếp bóng đá hôm nay Law on Amendments and Supplements of several tax provisions under Law No. 71/2014/QH13 and Decree No. 12/2015/ND-CP dated February 12, 2015, of trực tiếp bóng đá hôm nay Government of Vietnam stipulating detailed implementation of trực tiếp bóng đá hôm nay Law on Amendments and Supplements of several tax provisions and amendments and supplements of several decrees on taxes.
For individuals, groups of individuals, households dissolved or temporarily ceased business, then resumed business activities without determining trực tiếp bóng đá hôm nay previous year's revenue, trực tiếp bóng đá hôm nay revenue for determining trực tiếp bóng đá hôm nay licensing fee rate is trực tiếp bóng đá hôm nay revenue of trực tiếp bóng đá hôm nay taxable year of trực tiếp bóng đá hôm nay production, business establishment of similar scale, location, and industry as stipulated in Circular No. 92/2015/TT-BTC dated June 15, 2015, issued by trực tiếp bóng đá hôm nay Minister of Finance.
- Revenue for determining trực tiếp bóng đá hôm nay licensing fee rate for individuals engaging in property leasing activities is trực tiếp bóng đá hôm nay personal income tax revenue from trực tiếp bóng đá hôm nay lease contracts of trực tiếp bóng đá hôm nay taxable year. If individuals engage in multiple lease contracts at one location, trực tiếp bóng đá hôm nay revenue for determining trực tiếp bóng đá hôm nay licensing fee rate for that location is trực tiếp bóng đá hôm nay total revenue from trực tiếp bóng đá hôm nay lease contracts of trực tiếp bóng đá hôm nay taxable year. If individuals engage in property leasing at multiple locations, trực tiếp bóng đá hôm nay revenue used to determine trực tiếp bóng đá hôm nay licensing fee rate for each location is trực tiếp bóng đá hôm nay total revenue from lease contracts across locations of trực tiếp bóng đá hôm nay taxable year, including instances of multiple lease contracts at a single location.
In cases where a property lease contract extends over multiple years, trực tiếp bóng đá hôm nay licensing fee is paid annually corresponding to trực tiếp bóng đá hôm nay number of years trực tiếp bóng đá hôm nay individual, group of individuals, household pays value-added tax, personal income tax. If trực tiếp bóng đá hôm nay individual, group of individuals, household pays value-added tax, personal income tax in a lump sum for a multi-year lease contract, trực tiếp bóng đá hôm nay licensing fee is payable only for one year.
- Individuals, groups of individuals, households, and business locations (not exempt from licensing fee) that commence production and business activities in trực tiếp bóng đá hôm nay first six months of trực tiếp bóng đá hôm nay year pay trực tiếp bóng đá hôm nay annual licensing fee rate, whereas those commencing production and business activities in trực tiếp bóng đá hôm nay last six months of trực tiếp bóng đá hôm nay year pay 50% of trực tiếp bóng đá hôm nay annual licensing fee rate.
