trực tiếp bóng đá hôm nay euroIs it required to submit a licensing fee declaration when establishing a new business location in Vietnam?

Is it required to submit a licensing fee declaration when establishing a new business location in Vietnam?

Based on Clause 1, Article 10 ofDecree 126/2020/ND-CP, trực tiếp bóng đá hôm nay euro deadline for submitting licensing fee declarations is regulated as follows:

Deadline for submitting tax declaration dossiers for land-related fees, licensing fees, registration fees, usage rights fees, and other fees according to trực tiếp bóng đá hôm nay euro law on management and use of public assets.

Taxpayers must comply with trực tiếp bóng đá hôm nay euro regulations on trực tiếp bóng đá hôm nay euro deadline for submitting tax declaration dossiers as stipulated in Article 44 of trực tiếp bóng đá hôm nay euro Tax Administration Law. For trực tiếp bóng đá hôm nay euro deadline for submitting declaration dossiers for land-related fees, licensing fees, registration fees, usage rights fees, and other fees according to trực tiếp bóng đá hôm nay euro law on trực tiếp bóng đá hôm nay euro management and use of public assets as stipulated in Clause 5, Article 44 of trực tiếp bóng đá hôm nay euro Tax Administration Law, it is implemented as follows:

1. licensing fee

a) Entities liable for trực tiếp bóng đá hôm nay euro licensing fee (excluding business households and individual businesses) newly established (including small and medium-sized enterprises transitioning from household businesses) or establishing additional dependent units, business locations or commencing production and business activities, must submit trực tiếp bóng đá hôm nay euro licensing fee declaration dossier no later than January 30 of trực tiếp bóng đá hôm nay euro year following trực tiếp bóng đá hôm nay euro year of establishment or commencement of production and business activities.

In case there is a change in capital during trực tiếp bóng đá hôm nay euro year, trực tiếp bóng đá hôm nay euro entity liable for trực tiếp bóng đá hôm nay euro licensing fee must submit trực tiếp bóng đá hôm nay euro licensing fee declaration dossier no later than January 30 of trực tiếp bóng đá hôm nay euro year following trực tiếp bóng đá hôm nay euro year in which trực tiếp bóng đá hôm nay euro change occurs.

b) Business households and individual businesses are not required to submit a licensing fee declaration dossier. trực tiếp bóng đá hôm nay euro tax authority will base on trực tiếp bóng đá hôm nay euro tax declaration dossier and tax management database to determine revenue to calculate trực tiếp bóng đá hôm nay euro payable licensing fee rate and notify trực tiếp bóng đá hôm nay euro fee payer to comply according to trực tiếp bóng đá hôm nay euro regulations in Article 13 of this Decree.

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Thus, if a licensing fee payer establishes an additional business location, it is required to submit a new licensing fee declaration. trực tiếp bóng đá hôm nay euro final deadline for submitting trực tiếp bóng đá hôm nay euro licensing fee declaration is January 30 of trực tiếp bóng đá hôm nay euro year following trực tiếp bóng đá hôm nay euro year in which trực tiếp bóng đá hôm nay euro change occurs.

Is it required to submit a licensing fee declaration when establishing a new business location in Vietnam?(Image from trực tiếp bóng đá hôm nay euro Internet)

What is trực tiếp bóng đá hôm nay euro latest licensing fee declaration form in Vietnam for 2025?

trực tiếp bóng đá hôm nay euro latest licensing fee declaration form for 2025 is form 01/LPMB Appendix 2 issued together withCircular 80/2021/TT-BTC.

trực tiếp bóng đá hôm nay euro licensing fee declaration form is as follows:

Downloadtrực tiếp bóng đá hôm nay euro licensing fee declaration form: form 01/LPMB

What is trực tiếp bóng đá hôm nay euro licensing fee rate for 2025 in Vietnam?

According to Article 4 ofDecree 139/2016/ND-CP(amended and supplemented by Clause 2, Article 1 ofDecree 22/2020/ND-CP), trực tiếp bóng đá hôm nay euro licensing fee rates for 2024 are stipulated as follows:

[1]trực tiếp bóng đá hôm nay euro licensing fee rate for organizations engaged in trực tiếp bóng đá hôm nay euro production and trading of goods and services is as follows:

- Organizations with charter capital or investment capital over 10 billion VND: 3,000,000 VND/year.

- Organizations with charter capital or investment capital of 10 billion VND or less: 2,000,000 VND/year.

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

trực tiếp bóng đá hôm nay euro licensing fee rate for organizations stipulated at points (i) and (ii) is based on trực tiếp bóng đá hôm nay euro charter capital recorded on trực tiếp bóng đá hôm nay euro business registration certificate; if there is no charter capital, it is based on trực tiếp bóng đá hôm nay euro investment capital recorded on trực tiếp bóng đá hôm nay euro investment registration certificate.

[2]trực tiếp bóng đá hôm nay euro licensing fee rate for individuals and households engaged in trực tiếp bóng đá hôm nay euro production and trading of goods and services is as follows:

- Individuals, groups of individuals, households with revenue over 500 million VND/year: 1,000,000 VND/year.

- Individuals, groups of individuals, households with revenue over 300 to 500 million VND/year: 500,000 VND/year.

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

- Revenue for determining trực tiếp bóng đá hôm nay euro licensing fee rate for individuals, groups of individuals, households is guided by trực tiếp bóng đá hôm nay euro Ministry of Finance.

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

Households, individuals, groups of individuals engaged in production and business that have dissolved and resumed production and business activities in trực tiếp bóng đá hôm nay euro first 6 months must pay trực tiếp bóng đá hôm nay euro full annual licensing fee, in trực tiếp bóng đá hôm nay euro last 6 months, 50% of trực tiếp bóng đá hôm nay euro annual licensing fee is paid.

[4]Organizations with charter capital or investment capital over 10 billion VND and organizations with charter capital or investment capital of 10 billion VND or less, in trực tiếp bóng đá hôm nay euro case of capital changes, trực tiếp bóng đá hôm nay euro basis for determining trực tiếp bóng đá hôm nay euro licensing fee rate is trực tiếp bóng đá hôm nay euro charter capital or investment capital of trực tiếp bóng đá hôm nay euro previous year immediately preceding trực tiếp bóng đá hôm nay euro calculation year.

If trực tiếp bóng đá hôm nay euro charter capital or investment capital is recorded in foreign currency on trực tiếp bóng đá hôm nay euro business registration certificate or investment registration certificate, it must be converted to Vietnamese dong to determine trực tiếp bóng đá hôm nay euro licensing fee rate at trực tiếp bóng đá hôm nay euro buying rate of trực tiếp bóng đá hôm nay euro commercial bank or credit institution where trực tiếp bóng đá hôm nay euro fee payer has an account at trực tiếp bóng đá hôm nay euro time of payment to trực tiếp bóng đá hôm nay euro state budget.

[5]Fee payers who are operating and send a written notice to trực tiếp bóng đá hôm nay euro direct tax authority regarding trực tiếp bóng đá hôm nay euro suspension of production and business activities in trực tiếp bóng đá hôm nay euro calendar year are not required to pay trực tiếp bóng đá hôm nay euro licensing fee for trực tiếp bóng đá hôm nay euro year of business suspension, provided that: trực tiếp bóng đá hôm nay euro written request to suspend production and business activities is sent to trực tiếp bóng đá hôm nay euro tax authority before trực tiếp bóng đá hôm nay euro fee deadline (January 30 every year) and 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 request for business suspension has not been paid.

If trực tiếp bóng đá hôm nay euro suspension of production and business activities does not meet trực tiếp bóng đá hôm nay euro above conditions, trực tiếp bóng đá hôm nay euro full annual licensing fee must be paid.