Do non-regularly operating public service providers need to pay trực tiếp bóng đá hôm nay euro licensing fee in Vietnam?
Do non-regularly operating public service providers pay trực tiếp bóng đá hôm nay euro licensing fee in Vietnam?
Based on Article 2 ofDecree 139/2016/ND-CP, trực tiếp bóng đá hôm nay euro regulations are as follows:
Licensing fee payers
licensing fee payers are organizations, individuals engaged in production, trading of goods and services, except for cases specified in Article 3 of this Decree, including:
- Enterprises established under trực tiếp bóng đá hôm nay euro provisions of trực tiếp bóng đá hôm nay euro law.
- Organizations established under trực tiếp bóng đá hôm nay euro Cooperative Law.
3. public service providers established under trực tiếp bóng đá hôm nay euro provisions of trực tiếp bóng đá hôm nay euro law.
- Economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed units.
- Other organizations engaged in production and business activities.
- Branches, representative offices, and business locations of organizations specified in Clauses 1, 2, 3, 4, and 5 of this Article (if any).
- Individuals, groups of individuals, households engaged in production, business activities.
Additionally, according to point c, clause 1, Article 4 ofDecree No. 139/2016/ND-CPon trực tiếp bóng đá hôm nay euro rate of licensing fee collection, it is stated:
Rate of licensing fee collection
- trực tiếp bóng đá hôm nay euro rate of licensing fee collection for organizations engaged in production, trading of goods and services is 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 of 10 billion VND or less: 2,000,000 VND/year;
c) Branches, representative offices, business locations, public service providers, other economic organizations: 1,000,000 VND/year
...
Thus, from trực tiếp bóng đá hôm nay euro above regulations, it can be seen that public service providers engaged in non-regular business activities also have to pay trực tiếp bóng đá hôm nay euro licensing fee.
Do non-regularly operating public service providers need to pay trực tiếp bóng đá hôm nay euro licensing fee in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)
When is trực tiếp bóng đá hôm nay euro deadline to submit trực tiếp bóng đá hôm nay euro licensing fee declaration for public service providers in Vietnam?
Based on clause 9, Article 18 ofDecree 126/2020/ND-CP, trực tiếp bóng đá hôm nay euro following is stipulated:
Tax submission deadline for state budget revenues from land, rights to exploit water resources, mineral resources, sea area use fees, registration fees, licensing fees
...
- Sea area use fees:
a) For trực tiếp bóng đá hôm nay euro case of annual sea area use fee payment:
trực tiếp bóng đá hôm nay euro deadline for trực tiếp bóng đá hôm nay euro first sea area use fee payment or adjustment according to documents of trực tiếp bóng đá hôm nay euro competent state agency: No later than 30 days from trực tiếp bóng đá hôm nay euro notification date.
From trực tiếp bóng đá hôm nay euro second year onward, taxpayers can choose to pay sea area use fees once or twice a year. If taxpayers choose to pay sea area use fees once a year, trực tiếp bóng đá hôm nay euro payment deadline is no later than May 31.
If taxpayers choose to pay sea area use fees twice a year, trực tiếp bóng đá hôm nay euro payment deadlines for each installment are as follows: trực tiếp bóng đá hôm nay euro first installment is 50% no later than May 31; trực tiếp bóng đá hôm nay euro second installment must be paid in full no later than October 31.
b) For one-time sea area use fee payment for trực tiếp bóng đá hôm nay euro entire allocation period: trực tiếp bóng đá hôm nay euro deadline for payment is no later than 30 days from trực tiếp bóng đá hôm nay euro notification date.
- Registration fee: trực tiếp bóng đá hôm nay euro deadline for registration fee payment is no later than 30 days from trực tiếp bóng đá hôm nay euro notification date, unless trực tiếp bóng đá hôm nay euro taxpayer is eligible for deferred payment.
- licensing fee:
a) trực tiếp bóng đá hôm nay euro deadline for licensing fee payment is no later than January 30 annually.
b) For small and medium enterprises transitioning from household businesses (including dependent units, business locations of trực tiếp bóng đá hôm nay euro enterprise) when trực tiếp bóng đá hôm nay euro licensing fee exemption period ends (fourth year from trực tiếp bóng đá hôm nay euro establishment year), trực tiếp bóng đá hôm nay euro deadline is as follows:
b.1) If trực tiếp bóng đá hôm nay euro exemption period ends in trực tiếp bóng đá hôm nay euro first six months of trực tiếp bóng đá hôm nay euro year, trực tiếp bóng đá hôm nay euro deadline is no later than July 30 of trực tiếp bóng đá hôm nay euro exemption ending year.
b.2) If trực tiếp bóng đá hôm nay euro exemption period ends in trực tiếp bóng đá hôm nay euro last six months of trực tiếp bóng đá hôm nay euro year, trực tiếp bóng đá hôm nay euro deadline is no later than January 30 of trực tiếp bóng đá hôm nay euro subsequent year.
c) Household businesses, individual businesses that have ceased production, and business activities that resume later, trực tiếp bóng đá hôm nay euro deadline is as follows:
c.1) If resuming in trực tiếp bóng đá hôm nay euro first six months of trực tiếp bóng đá hôm nay euro year: No later than July 30 of trực tiếp bóng đá hôm nay euro resumption year.
c.2) If resuming in trực tiếp bóng đá hôm nay euro last six months of trực tiếp bóng đá hôm nay euro year: No later than January 30 of trực tiếp bóng đá hôm nay euro subsequent year.
Thus, according to trực tiếp bóng đá hôm nay euro above regulation, trực tiếp bóng đá hôm nay euro deadline for licensing fee submission for public service providers is no later than January 30 annually.
What is trực tiếp bóng đá hôm nay euro licensing fee rate for public service providers in Vietnam?
According to clause 1, Article 4 ofDecree 139/2016/ND-CP, trực tiếp bóng đá hôm nay euro licensing fee rates are stipulated as follows:
Rate of licensing fee collection
- trực tiếp bóng đá hôm nay euro rate of licensing fee collection for organizations engaged in production, trading of goods and services is 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 of 10 billion VND or less: 2,000,000 VND/year;
c) Branches, representative offices, business locations, public service providers, other economic organizations: 1,000,000 VND/year.
trực tiếp bóng đá hôm nay euro rate of licensing fee collection for organizations specified in points a and b of this clause shall be based on trực tiếp bóng đá hôm nay euro charter capital recorded in trực tiếp bóng đá hôm nay euro business registration certificate; if there is no charter capital, it shall be based on trực tiếp bóng đá hôm nay euro investment capital recorded in trực tiếp bóng đá hôm nay euro investment registration certificate.
Thus, for public service providers, trực tiếp bóng đá hôm nay euro current licensing fee rate is 1 million VND per year.
