lịch trực tiếp bóng đá hôm nayVietnam: How many licensing fee levels are there in 2025?
Vietnam: How many licensing fee levels are there in 2025?
Pursuant to Clauses 1 and 2, Article 4 ofDecree 139/2016/ND-CP(supplemented by point a, clause 2, Article 1 ofDecree 22/2020/ND-CP), specific regulations on business license fees are as follows:
Business License Fee Rates
- Business license fee rates for organizations engaged in lịch trực tiếp bóng đá hôm nay production and trading of goods and services are 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 up to 10 billion VND: 2,000,000 VND/year;
c) Branches, representative offices, business locations, public service providers, other economic organizations: 1,000,000 VND/year.
lịch trực tiếp bóng đá hôm nay business license fee rate for organizations specified at points a and b of this clause is based on lịch trực tiếp bóng đá hôm nay charter capital recorded in lịch trực tiếp bóng đá hôm nay business registration certificate; in cases where there is no charter capital, it is based on lịch trực tiếp bóng đá hôm nay investment capital recorded in lịch trực tiếp bóng đá hôm nay investment registration certificate.
- Business license fee rates for individuals, households engaged in lịch trực tiếp bóng đá hôm nay production and trading of goods and services are as follows:
a) Individuals, groups of individuals, households with revenue over 500 million VND/year: 1,000,000 VND/year;
b) Individuals, groups of individuals, households with revenue from 300 to 500 million VND/year: 500,000 VND/year;
c) Individuals, groups of individuals, households with revenue from 100 to 300 million VND/year: 300,000 VND/year.
d) Revenue as a basis for determining lịch trực tiếp bóng đá hôm nay business license fee for individuals, groups of individuals, households is guided by lịch trực tiếp bóng đá hôm nay Ministry of Finance.”
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Thus, according to lịch trực tiếp bóng đá hôm nay above regulations, lịch trực tiếp bóng đá hôm nay licensing fee levels in 2025 are divided into 3 specific levels as follows:
| licensing fee levels 2025 | For Organizations Engaged in Production and Trading of Goods and Services | For Individuals, Groups of Individuals, Households Engaged in Production and Trading of Goods and Services |
| level 1 | 3,000,000 (three million) VND/year for organizations with charter capital or investment capital over 10 billion VND | 1,000,000 (one million) VND/year for individuals, groups of individuals, households with revenue over 500 million VND/year |
| level 2 | 2,000,000 (two million) VND/year for organizations with charter capital or investment capital up to 10 billion VND | 500,000 (five hundred thousand) VND/year for individuals, groups of individuals, households with revenue from 300 to 500 million VND/year |
| level 3 | 1,000,000 (one million) VND/year for branches, representative offices, business locations, public service providers, other economic organizations | 300,000 (three hundred thousand) VND/year for individuals, groups of individuals, households with revenue from 100 to 300 million VND/year |
Vietnam: How many licensing fee levels are there in 2025? (Image from lịch trực tiếp bóng đá hôm nay Internet)
What is lịch trực tiếp bóng đá hôm nay licensing fee rate in Vietnamin 2025?
According to Article 4 ofDecree 139/2016/ND-CP(amended and supplemented by clause 2, Article 1 ofDecree 22/2020/ND-CP), lịch trực tiếp bóng đá hôm nay licensing fee rate in 2025 is stipulated as follows:
lịch trực tiếp bóng đá hôm nay licensing fee rate for organizations engaged in lịch trực tiếp bóng đá hôm nay 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 up to 10 billion VND: 2,000,000 VND/year;
+ Branches, representative offices, business locations, public service providers, other economic organizations: 1,000,000 VND/year.
lịch trực tiếp bóng đá hôm nay business license fee rate for organizations with charter capital or investment capital over 10 billion VND and organizations with charter capital or investment capital up to 10 billion VND is based on lịch trực tiếp bóng đá hôm nay charter capital recorded in lịch trực tiếp bóng đá hôm nay business registration certificate; if there is no charter capital, it is based on lịch trực tiếp bóng đá hôm nay investment capital recorded in lịch trực tiếp bóng đá hôm nay investment registration certificate.
lịch trực tiếp bóng đá hôm nay licensing fee rate for individuals, households engaged in lịch trực tiếp bóng đá hôm nay 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 from 300 to 500 million VND/year: 500,000 VND/year;
+ Individuals, groups of individuals, households with revenue from 100 to 300 million VND/year: 300,000 VND/year.
+ Revenue as a basis for determining lịch trực tiếp bóng đá hôm nay business license fee for individuals, groups of individuals, households is guided by lịch trực tiếp bóng đá hôm nay Ministry of Finance.
Small and medium enterprises converted from business households (including branches, representative offices, business locations) after lịch trực tiếp bóng đá hôm nay exemption period for business license fees (lịch trực tiếp bóng đá hôm nay fourth year from lịch trực tiếp bóng đá hôm nay establishment of lịch trực tiếp bóng đá hôm nay enterprise) shall pay lịch trực tiếp bóng đá hôm nay entire annual business license fee if it concludes within lịch trực tiếp bóng đá hôm nay first 6 months of lịch trực tiếp bóng đá hôm nay year or 50% of lịch trực tiếp bóng đá hôm nay annual business license fee if it concludes within lịch trực tiếp bóng đá hôm nay last 6 months of lịch trực tiếp bóng đá hôm nay year.
Households, individuals, groups of individuals that have dissolved but resume production and business activities within lịch trực tiếp bóng đá hôm nay first 6 months of lịch trực tiếp bóng đá hôm nay year shall pay lịch trực tiếp bóng đá hôm nay entire annual business license fee, and within lịch trực tiếp bóng đá hôm nay last 6 months of lịch trực tiếp bóng đá hôm nay year shall pay 50% of lịch trực tiếp bóng đá hôm nay annual business license fee.
Note:
- For organizations with charter capital or investment capital over 10 billion VND and organizations with charter capital or investment capital up to 10 billion VND, if there is a change in charter capital or investment capital, lịch trực tiếp bóng đá hôm nay basis for determining lịch trực tiếp bóng đá hôm nay business license fee is lịch trực tiếp bóng đá hôm nay charter capital or investment capital of lịch trực tiếp bóng đá hôm nay year immediately preceding lịch trực tiếp bóng đá hôm nay year in which lịch trực tiếp bóng đá hôm nay business license fee is calculated.
In cases where lịch trực tiếp bóng đá hôm nay charter capital or investment capital is recorded in a foreign currency in lịch trực tiếp bóng đá hôm nay business registration certificate or investment registration certificate, it must be converted to VND to serve as lịch trực tiếp bóng đá hôm nay basis for determining lịch trực tiếp bóng đá hôm nay business license fee according to lịch trực tiếp bóng đá hôm nay buying exchange rate of lịch trực tiếp bóng đá hôm nay commercial bank or credit institution where lịch trực tiếp bóng đá hôm nay business license fee payer opens an account at lịch trực tiếp bóng đá hôm nay time lịch trực tiếp bóng đá hôm nay business license fee payer pays money into lịch trực tiếp bóng đá hôm nay state budget.
- Persons liable for lịch trực tiếp bóng đá hôm nay business license fee who are currently operating may submit a written notice to lịch trực tiếp bóng đá hôm nay directly managing tax authority regarding lịch trực tiếp bóng đá hôm nay temporary cessation of production and business activities in a calendar year without having to pay business license fees for that year, provided lịch trực tiếp bóng đá hôm nay notice is submitted before lịch trực tiếp bóng đá hôm nay deadline for fee submission (January 30 annually) and provided that lịch trực tiếp bóng đá hôm nay business license fee for lịch trực tiếp bóng đá hôm nay year in which business cessation is requested has not yet been paid.
If lịch trực tiếp bóng đá hôm nay temporary cessation of production and business activities does not meet lịch trực tiếp bóng đá hôm nay above conditions, lịch trực tiếp bóng đá hôm nay entire annual business license fee must be paid.
Which cases are exempt from licensing fee in Vietnamin 2025?
According to Article 3 ofDecree 139/2016/ND-CP(supplemented by clause 1, Article 1 ofDecree 22/2020/ND-CP), lịch trực tiếp bóng đá hôm nay cases exempt from licensing fee in 2025 include:
- Individuals, groups of individuals, households engaged in production and business activities with annual revenue not exceeding 100 million VND.
- Individuals, groups of individuals, households engaged in non-regular production and business activities; not having a fixed location as instructed by lịch trực tiếp bóng đá hôm nay Ministry of Finance.
- Individuals, groups of individuals, households engaged in salt production.
- Organizations, individuals, groups of individuals, households engaged in aquaculture, seafood fishing, and fishing logistics services.
- Postal service points in cultural communes; press agencies (printed press, spoken press, visual press, electronic press).
- Cooperatives, cooperative unions (including their branches, representative offices, business locations) engaged in agricultural activities under lịch trực tiếp bóng đá hôm nay law concerning agricultural cooperatives.
- People's credit funds; branches, representative offices, business locations of cooperatives, cooperative unions, and private enterprises operating in mountainous areas. lịch trực tiếp bóng đá hôm nay mountainous areas are determined according to lịch trực tiếp bóng đá hôm nay regulation of lịch trực tiếp bóng đá hôm nay Ethnic Committee.
- Exemption from licensing fee in lịch trực tiếp bóng đá hôm nay first year of establishment or commencement of production and business activities (from January 1 to December 31) for:
+ Newly established organizations (having been granted a new tax code, new enterprise code).
+ Households, individuals, groups of individuals newly engaged in production and business activities.
+ During lịch trực tiếp bóng đá hôm nay business license fee exemption period, if organizations, households, individuals, groups of individuals establish branches, representative offices, business locations, such branches, representative offices, business locations are exempt from licensing fee during lịch trực tiếp bóng đá hôm nay same period lịch trực tiếp bóng đá hôm nay organization, household, individual, group of individuals is exempt.
- Small and medium enterprises converted from business households are exempt from licensing fee for a period of three years from lịch trực tiếp bóng đá hôm nay date of being issued lịch trực tiếp bóng đá hôm nay initial enterprise registration certificate.
+ During lịch trực tiếp bóng đá hôm nay licensing fee exemption period, if small and medium enterprises establish branches, representative offices, business locations, such branches, representative offices, business locations will be exempt from licensing fee during lịch trực tiếp bóng đá hôm nay period lịch trực tiếp bóng đá hôm nay small and medium enterprise is exempt.
+ Branches, representative offices, business locations of small and medium enterprises (subject to licensing fee exemption under lịch trực tiếp bóng đá hôm nay provisions of Article 16 of lịch trực tiếp bóng đá hôm nayLaw on Supporting Small and Medium Enterprises 2017) established before this Decree comes into force, exemption from business license fee for branches, representative offices, business locations will be calculated from lịch trực tiếp bóng đá hôm nay effective date of this Decree until lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay period small and medium enterprises are exempt from licensing fee.
+ Small and medium enterprises transitioning from business households before this Decree's effective date shall implement lịch trực tiếp bóng đá hôm nay licensing fee exemption in accordance with Article 16 and Article 35 of lịch trực tiếp bóng đá hôm nayLaw on Supporting Small and Medium Enterprises 2017.
- Public primary education institutions and public preschool education institutions.
