What are penalties for failing to pay trực tiếp bóng đá euro hôm nay licensing fee in Vietnam in 2025?
What are penaltiesfor failing to pay trực tiếp bóng đá euro hôm nay licensing feein Vietnam in 2025?
Based on Article 24 ofDecree 109/2013/ND-CP, amended by Clause 2, Article 2 ofDecree 49/2016/ND-CP, it regulates penalties for violations related to trực tiếp bóng đá euro hôm nay payment of fees and charges as follows:
Violations of regulations on payment of fees and charges
1. A warning shall be issued for failing to comply with trực tiếp bóng đá euro hôm nay fee or charge payment notice issued by a competent authority.
2. A fine ranging from 1 to 3 times trực tiếp bóng đá euro hôm nay evaded or dodged fee or charge amount shall be imposed for fraudulent or evasive acts. trực tiếp bóng đá euro hôm nay maximum fine is 50,000,000 VND.
3. Measures to rectify trực tiếp bóng đá euro hôm nay consequences
trực tiếp bóng đá euro hôm nay violator is forced to pay trực tiếp bóng đá euro hôm nay full amount of evaded or dodged fees and charges.
Thus, trực tiếp bóng đá euro hôm nay penalty for failing to pay trực tiếp bóng đá euro hôm nay licensing fee in 2025 is as follows:
- A warning shall be issued for not complying with trực tiếp bóng đá euro hôm nay fee or charge payment notice by trực tiếp bóng đá euro hôm nay competent authority.
- A fine ranging from 1 to 3 times trực tiếp bóng đá euro hôm nay evaded or dodged fee or charge amount is imposed for fraudulent or evasive acts. trực tiếp bóng đá euro hôm nay maximum fine is 50 million VND for individuals and 100 million VND for organizations (as stipulated in Point a, Clause 5, Article 3 ofDecree 109/2013/ND-CP).
Additionally, individuals and organizations committing violations will also be compelled to pay back trực tiếp bóng đá euro hôm nay amount of evaded or dodged fees.
Note: trực tiếp bóng đá euro hôm nay fine mentioned is applicable to individuals; trực tiếp bóng đá euro hôm nay penalty for organizations is double trực tiếp bóng đá euro hôm nay penalty for individuals (Point a, Clause 5, Article 3 ofDecree 109/2013/ND-CP)
What are penalties for failing to pay trực tiếp bóng đá euro hôm nay licensing fee in Vietnam in 2025?(Image from Internet)
What is trực tiếp bóng đá euro hôm nay deadline for paying trực tiếp bóng đá euro hôm nay licensing fee in Vietnamin 2025?
According to Clause 9, Article 18 ofDecree 126/2020/ND-CP, trực tiếp bóng đá euro hôm nay deadline for paying trực tiếp bóng đá euro hôm nay licensing fee in 2025 is regulated as follows:
Tax payment deadlines for government revenue from land use fees, natural resource exploration rights, sea area usage fees, registration fees, and licensing fees
…
9. licensing fee:
a) trực tiếp bóng đá euro hôm nay latest deadline for paying trực tiếp bóng đá euro hôm nay licensing fee is January 30 annually.
b) For small and medium enterprises transitioning from household businesses (including dependent units and business locations of enterprises) at trực tiếp bóng đá euro hôm nay end of trực tiếp bóng đá euro hôm nay exemption period (trực tiếp bóng đá euro hôm nay fourth year from trực tiếp bóng đá euro hôm nay establishment year), trực tiếp bóng đá euro hôm nay deadline is as follows:
b.1) If trực tiếp bóng đá euro hôm nay exemption period ends within trực tiếp bóng đá euro hôm nay first 6 months, trực tiếp bóng đá euro hôm nay latest payment deadline is July 30 of trực tiếp bóng đá euro hôm nay ending year.
b.2) If trực tiếp bóng đá euro hôm nay exemption period ends within trực tiếp bóng đá euro hôm nay last 6 months, trực tiếp bóng đá euro hôm nay latest payment deadline is January 30 of trực tiếp bóng đá euro hôm nay year following trực tiếp bóng đá euro hôm nay exemption.
c) For household businesses and individual businesses that have ceased operations but resumed, trực tiếp bóng đá euro hôm nay deadline is as follows:
c.1) Resuming within trực tiếp bóng đá euro hôm nay first 6 months: trực tiếp bóng đá euro hôm nay latest deadline is July 30 of trực tiếp bóng đá euro hôm nay resuming year.
c.2) Resuming in trực tiếp bóng đá euro hôm nay last 6 months: trực tiếp bóng đá euro hôm nay latest deadline is January 30 of trực tiếp bóng đá euro hôm nay year following trực tiếp bóng đá euro hôm nay resuming.
trực tiếp bóng đá euro hôm nay latest deadline for paying trực tiếp bóng đá euro hôm nay licensing fee is January 30 annually.
However, for 2025, since January 30 falls on trực tiếp bóng đá euro hôm nay 2nd day of trực tiếp bóng đá euro hôm nay Lunar New Year, trực tiếp bóng đá euro hôm nay latest deadline for payment is February 3, 2025 (Monday).
Note: For small and medium enterprises transitioning from household businesses at trực tiếp bóng đá euro hôm nay end of their exemption period and household/invididual businesses that have ceased and resumed operations, trực tiếp bóng đá euro hôm nay payment deadline for trực tiếp bóng đá euro hôm nay 2025 licensing fee follows Point b and Point c, Clause 9, Article 18 ofDecree 126/2020/ND-CP.
What are cases exempted from licensing fee in Vietnamin 2025?
Based on Article 3 ofDecree 139/2016/ND-CP(supplemented by Clause 1, Article 1 ofDecree 22/2020/ND-CP), trực tiếp bóng đá euro hôm nay cases exempted from trực tiếp bóng đá euro hôm nay 2025 licensing fee include:
- Individuals, groups of individuals, households with an annual revenue of 100 million VND or less.
- Individuals, groups of individuals, households conducting irregular business activities without a fixed location as guided by trực tiếp bóng đá euro hôm nay Ministry of Finance.
- Individuals, groups of individuals, or households producing salt.
- Organizations, individuals, groups of individuals, or households engaged in aquaculture, fishing, and fishery support services.
- Commune cultural post offices; press agencies (print, radio, television, electronic).
- Cooperatives, cooperative unions (including branches, representative offices, business locations) operating in agriculture as governed by trực tiếp bóng đá euro hôm nay laws on agricultural cooperatives.
- People's credit funds; branches, representative offices, business locations of cooperatives, cooperative unions, and private enterprises operating in mountainous areas. Mountainous areas are determined according to trực tiếp bóng đá euro hôm nay Committee for Ethnic Affairs.
- Exemptions in trực tiếp bóng đá euro hôm nay first year of formation or commencement of business activities (from January 01 to December 31) include:
+ Newly established organizations (granted new tax or business registration codes).
+ Households, individuals, groups of individuals starting production or business activities for trực tiếp bóng đá euro hôm nay first time.
+ During trực tiếp bóng đá euro hôm nay exemption period, new branches, representative offices, business locations established by organizations, households, individuals, or groups of individuals are also exempted from trực tiếp bóng đá euro hôm nay licensing fee.
- Small and medium enterprises transitioning from household businesses are exempted from trực tiếp bóng đá euro hôm nay licensing fee for 3 years from trực tiếp bóng đá euro hôm nay date they receive their first business registration certificate.
+ During trực tiếp bóng đá euro hôm nay exemption period, small and medium enterprises establishing new branches, representative offices, or business locations also enjoy an exemption.
+ Branches, representative offices, business locations of small, medium enterprises (under trực tiếp bóng đá euro hôm nay exemption provisions of Article 16 ofLaw on Support for Small and Medium Enterprises 2017) established before trực tiếp bóng đá euro hôm nay decree came into effect will have their exemption period calculated from trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay decree became effective until trực tiếp bóng đá euro hôm nay end of trực tiếp bóng đá euro hôm nay enterprise's exemption period.
+ Small and medium enterprises transitioning from household businesses prior to trực tiếp bóng đá euro hôm nay efficacy of this decree will execute their exemptions according to Articles 16 and 35 ofLaw on Support for Small and Medium Enterprises 2017.
- Public educational facilities and public pre-school education facilities.
