How long is trực tiếp bóng đá hôm nay euro duration of exemption from licensing fees for a new enterprise in Vietnam? What are cases of licensing fee exemption in Vietnam?

How long is trực tiếp bóng đá hôm nay euro duration of exemption fromlicensing fees for anew enterprise in Vietnam?

Pursuant to Clause 8 Article 3 ofDecree 139/2016/ND-CP(amended and supplemented by Clause 1 Article 1 ofDecree 22/2020/ND-CP) which regulates cases eligible for licensing fee exemption, specifically:

Exemption from licensing fee

Cases eligible for licensing fee exemption include:

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8. Exemption from licensing fee in trực tiếp bóng đá hôm nay euro first year of establishment or commencing production and business activities (from January 01 to December 31) for:

a) Newly established organizations (granted a new tax code, new enterprise identification number).

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

c) During trực tiếp bóng đá hôm nay euro period of licensing fee exemption, if trực tiếp bóng đá hôm nay euro organizations, households, individuals, or groups of individuals establish branches, representative offices, or business locations, these branches, representative offices, or business locations are exempt from trực tiếp bóng đá hôm nay euro licensing fee within trực tiếp bóng đá hôm nay euro period that trực tiếp bóng đá hôm nay euro organizations, households, individuals, or groups of individuals are exempt.

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Thus, according to trực tiếp bóng đá hôm nay euro regulation, a new enterprise (with a new enterprise identification number and tax code) is exempt from licensing fee only in trực tiếp bóng đá hôm nay euro first year of establishment (from January 01 to December 31).

From trực tiếp bóng đá hôm nay euro second year onward, that enterprise will proceed with paying trực tiếp bóng đá hôm nay euro licensing fee as usual.

How long is trực tiếp bóng đá hôm nay euro duration of exemption from licensing fees for a new enterprise in Vietnam?(Image from trực tiếp bóng đá hôm nay euro Internet)

Is an enterprise required to pay licensing fee during business suspension in Vietnam?

Based on Clause 3 Article 4 ofCircular 302/2016/TT-BTCamended by Clause 4 Article 1 ofCircular 65/2020/TT-BTCwhich prescribes trực tiếp bóng đá hôm nay euro licensing fee rates as follows:

licensing fee Rates

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3. Organizations, branches, representative offices, or business locations (not eligible for licensing fee exemption in trực tiếp bóng đá hôm nay euro first year of establishment or commencing production and business activities) established and granted taxpayer registration and tax code, enterprise identification number within trực tiếp bóng đá hôm nay euro first 6 months of trực tiếp bóng đá hôm nay euro year shall pay trực tiếp bóng đá hôm nay euro full annual licensing fee rate; if established, and granted taxpayer registration and tax code, enterprise identification number in trực tiếp bóng đá hôm nay euro last 6 months of trực tiếp bóng đá hôm nay euro year, they shall pay 50% of trực tiếp bóng đá hôm nay euro annual licensing fee rate.

Small and medium-sized enterprises transitioning from household businesses (including branches, representative offices, and business locations) when trực tiếp bóng đá hôm nay euro period of licensing fee exemption ends (trực tiếp bóng đá hôm nay euro fourth year from trực tiếp bóng đá hôm nay euro year of enterprise establishment): If it ends within trực tiếp bóng đá hôm nay euro first 6 months of trực tiếp bóng đá hôm nay euro year, trực tiếp bóng đá hôm nay euro full annual licensing fee rate is paid, if it ends in trực tiếp bóng đá hôm nay euro last 6 months of trực tiếp bóng đá hôm nay euro year, 50% of trực tiếp bóng đá hôm nay euro annual licensing fee rate is paid.

Taxpayers engaged in business having a document submitted to trực tiếp bóng đá hôm nay euro directly managing tax authority or business registration authority regarding temporary suspension of production and business activities within trực tiếp bóng đá hôm nay euro calendar year (from January 01 to December 31) shall not have to pay licensing fee for trực tiếp bóng đá hôm nay euro year of business suspension if they meet trực tiếp bóng đá hôm nay euro condition: trực tiếp bóng đá hôm nay euro document requesting trực tiếp bóng đá hôm nay euro temporary suspension of production and business activities is submitted to trực tiếp bóng đá hôm nay euro tax authority or business registration authority before trực tiếp bóng đá hôm nay euro deadline for tax payment as prescribed (January 30 annually) and trực tiếp bóng đá hôm nay euro licensing fee for trực tiếp bóng đá hôm nay euro year requesting suspension has not been paid. If trực tiếp bóng đá hôm nay euro business suspension does not meet trực tiếp bóng đá hôm nay euro above conditions, trực tiếp bóng đá hôm nay euro full annual licensing fee is payable.

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Thus, an enterprise temporarily suspending business operations is not required to pay licensing fee for trực tiếp bóng đá hôm nay euro year of business suspension if trực tiếp bóng đá hôm nay euro following conditions are met:

- A document requesting trực tiếp bóng đá hôm nay euro temporary suspension of production and business activities is submitted to trực tiếp bóng đá hôm nay euro tax authority or business registration authority before trực tiếp bóng đá hôm nay euro tax payment deadline as prescribed (January 30 annually).

- trực tiếp bóng đá hôm nay euro licensing fee for trực tiếp bóng đá hôm nay euro year of trực tiếp bóng đá hôm nay euro suspension request has not yet been paid.

Note: If trực tiếp bóng đá hôm nay euro business suspension does not meet trực tiếp bóng đá hôm nay euro above conditions, trực tiếp bóng đá hôm nay euro full annual licensing fee is payable.

What are cases oflicensing fee exemption in Vietnam?

Pursuant to Article 3 ofDecree 139/2016/ND-CP(amended and supplemented by point c Clause 1 Article 1 ofDecree 22/2020/ND-CP) which stipulates cases eligible for licensing fee exemption, including:

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

- Individuals, groups of individuals, households involved in production and business activities irregularly without a fixed location as per trực tiếp bóng đá hôm nay euro guidance of trực tiếp bóng đá hôm nay euro Ministry of Finance.

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

- Organizations, individuals, groups of individuals, households engaged in aquaculture, fishery, and post-harvest fishery services.

- Cultural post offices in communes; press agencies (print, radio, television, and electronic).

- Cooperatives, cooperative alliances (including branches, representative offices, business locations) operating in agriculture per trực tiếp bóng đá hôm nay euro laws on agriculture cooperatives.

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

- Exemption from licensing fee in trực tiếp bóng đá hôm nay euro first year of establishment or commencing production and business activities (from January 01 to December 31) for:

+ Newly established organizations (granted a new tax code, new enterprise identification number).

+ Households, individuals, groups of individuals commencing production and business activities for trực tiếp bóng đá hôm nay euro first time.

+ During trực tiếp bóng đá hôm nay euro period of licensing fee exemption, if organizations, households, individuals, or groups of individuals establish branches, representative offices, or business locations, these branches, representative offices, or business locations are exempt within trực tiếp bóng đá hôm nay euro period those organizations, households, individuals, or groups of individuals are exempt.

- Small and medium-sized enterprises transitioning from household businesses (as stipulated in Article 16 of trực tiếp bóng đá hôm nay euroLaw on Supporting Small and Medium Enterprises 2017) are exempt from licensing fee for 3 years from trực tiếp bóng đá hôm nay euro date of trực tiếp bóng đá hôm nay euro first enterprise registration certificate.

+ During trực tiếp bóng đá hôm nay euro licensing fee exemption period, if small and medium-sized enterprises establish branches, representative offices, or business locations, these are exempted within trực tiếp bóng đá hôm nay euro period trực tiếp bóng đá hôm nay euro small and medium-sized enterprises are exempt.

+ Branches, representative offices, business locations of small and medium-sized enterprises (eligible for licensing fee exemption per Article 16 of trực tiếp bóng đá hôm nay euroLaw on Supporting Small and Medium Enterprises 2017) established before trực tiếp bóng đá hôm nay euro effective date of this Decree shall have their licensing fee exemption period calculated from trực tiếp bóng đá hôm nay euro effective date of this Decree until trực tiếp bóng đá hôm nay euro exemption period of trực tiếp bóng đá hôm nay euro small and medium-sized enterprises ends.

+ Small and medium-sized enterprises transitioning from household businesses before trực tiếp bóng đá hôm nay euro effective date of this Decree shall follow trực tiếp bóng đá hôm nay euro licensing fee exemption as prescribed in Articles 16 and 35 of trực tiếp bóng đá hôm nay euroLaw on Supporting Small and Medium Enterprises 2017.

- Public primary education institutions and public preschools.