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What are vtv5 trực tiếp bóng đá hôm nay licensing fees in Vietnam for 2024?
Based on Clauses 1 and 2, Article 4 ofDecree 139/2016/ND-CP, supplemented by Point a, Clause 2, Article 1 ofDecree 22/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay specific regulations on vtv5 trực tiếp bóng đá hôm nay rates for licensing fees are as follows:
Rates for licensing fees
- vtv5 trực tiếp bóng đá hôm nay rates for licensing fees for organizations engaged in vtv5 trực tiếp bóng đá hôm nay production and business of goods and services are as follows:
a) Organizations with charter or investment capital over 10 billion VND: 3,000,000 VND/year;
b) Organizations with charter or investment capital up to 10 billion VND: 2,000,000 VND/year;
c) Branches, representative offices, business locations, public service providers, and other economic organizations: 1,000,000 VND/year.
vtv5 trực tiếp bóng đá hôm nay licensing fee rates for organizations stipulated at points a and b of this clause are based on vtv5 trực tiếp bóng đá hôm nay charter capital recorded in vtv5 trực tiếp bóng đá hôm nay business registration certificate; if there is no charter capital, it is based on vtv5 trực tiếp bóng đá hôm nay investment capital recorded in vtv5 trực tiếp bóng đá hôm nay investment registration certificate.
- vtv5 trực tiếp bóng đá hôm nay rates for licensing fees for individuals and households engaged in vtv5 trực tiếp bóng đá hôm nay production and business of goods and services are as follows:
a) Individuals, groups of individuals, households with an annual revenue of over 500 million VND: 1,000,000 VND/year;
b) Individuals, groups of individuals, households with an annual revenue of over 300 to 500 million VND: 500,000 VND/year;
c) Individuals, groups of individuals, households with an annual revenue of over 100 to 300 million VND: 300,000 VND/year.
d) Revenue as a basis for determining vtv5 trực tiếp bóng đá hôm nay licensing fee rate for individuals, groups of individuals, households is guided by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.”
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Thus, according to vtv5 trực tiếp bóng đá hôm nay above regulations, vtv5 trực tiếp bóng đá hôm nay licensing fees for 2024 are divided into 3 specific steps as follows:
For individuals and households engaged in vtv5 trực tiếp bóng đá hôm nay production and business of goods and services
| Basis for licensing fee | licensing fee rate | |
| step 1 | Individuals, groups of individuals, households with an annual revenue of over 500 million VND | 1,000,000 VND/year |
| step 2 | Individuals, groups of individuals, households with an annual revenue of over 300 to 500 million VND | 500,000 VND/year |
| step 3 | Individuals, groups of individuals, households with an annual revenue of over 100 to 300 million VND | 300,000 VND/year |
For organizations engaged in vtv5 trực tiếp bóng đá hôm nay production and business of goods and services
| Basis for licensing fee | licensing fee rate | |
| step 1 | Organizations with charter or investment capital over 10 billion VND | 3,000,000 VND/year |
| step 2 | Organizations with charter or investment capital up to 10 billion VND | 2,000,000 VND/year |
| step 3 | Branches, representative offices, business locations, public service providers, and other economic organizations | 1,000,000 VND/year |
What are vtv5 trực tiếp bóng đá hôm nay licensing fees in Vietnamin 2024?(image from vtv5 trực tiếp bóng đá hôm nay Internet)
Which entities arelicensing fee payers in Vietnam?
According to Article 2 ofDecree 139/2016/ND-CP, specific regulations on those subject to paying vtv5 trực tiếp bóng đá hôm nay licensing fee are as follows:
Those subject to vtv5 trực tiếp bóng đá hôm nay licensing fee are organizations and individuals engaged in vtv5 trực tiếp bóng đá hôm nay production and business of goods and services, except for cases stipulated in Article 3 ofDecree 139/2016/ND-CP, including:
- Enterprises established according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay law.
- Organizations established under vtv5 trực tiếp bóng đá hôm nay Cooperative Law.
- Public service units established according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay law.
- Economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, and people's armed units.
- Other organizations engaged in production and business.
- Branches, representative offices, and business locations of organizations stipulated in Clauses 1, 2, 3, 4, and 5, Article 2 ofDecree 139/2016/ND-CP(if any).
- Individuals, groups of individuals, households engaged in production and business.
What cases are exempt from vtv5 trực tiếp bóng đá hôm nay licensing fee in Vietnam?
According to Article 3 ofDecree 139/2016/ND-CP, supplemented and amended by Clause 1, Article 1 ofDecree 22/2020/ND-CP, specific regulations are as follows:
Cases exempt from vtv5 trực tiếp bóng đá hôm nay licensing fee include:
- Individuals, groups of individuals, households engaged in production and business with an annual revenue of 100 million VND or less.
- Individuals, groups of individuals, households engaged in irregular production and business; having no fixed location as guided by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.
- Individuals, groups of individuals, households involved in salt production.
- Organizations, individuals, groups of individuals, households engaged in aquaculture, fishing, and fishery logistics services.
- Commune cultural post offices; press agencies (printed newspapers, audio newspapers, visual newspapers, electronic newspapers).
- Cooperatives, cooperative unions (including branches, representative offices, and business locations) operating in agriculture according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay law on agricultural cooperatives.
- People's credit funds; branches, representative offices, business locations of cooperatives, cooperative unions, and private enterprises doing business in mountainous areas. Mountainous areas are determined according to vtv5 trực tiếp bóng đá hôm nay regulations of vtv5 trực tiếp bóng đá hôm nay Committee on Ethnicity.
- Exemption from licensing fees in vtv5 trực tiếp bóng đá hôm nay first year of establishment or operation (from January 1 to December 31) for:
+ Newly established organizations (issued with a new tax code, new enterprise code).
+ Households, individuals, groups of individuals first engaged in production and business.
+ In vtv5 trực tiếp bóng đá hôm nay period of licensing fee exemption, if organizations, households, individuals, groups of individuals establish branches, representative offices, or business locations, those branches, representative offices, or business locations are exempt from vtv5 trực tiếp bóng đá hôm nay licensing fee during vtv5 trực tiếp bóng đá hôm nay exemption period of vtv5 trực tiếp bóng đá hôm nay organization, household, individual, or group of individuals.
- Small and medium enterprises transitioning from household businesses (according to Article 16 of vtv5 trực tiếp bóng đá hôm nay Small and Medium Enterprise Support Law) are exempt from vtv5 trực tiếp bóng đá hôm nay licensing fee for 3 years from vtv5 trực tiếp bóng đá hôm nay date of first issuance of vtv5 trực tiếp bóng đá hôm nay enterprise registration certificate.
+ During vtv5 trực tiếp bóng đá hôm nay licensing fee exemption period, if small and medium enterprises establish branches, representative offices, or business locations, those branches, representative offices, or business locations will be exempt from vtv5 trực tiếp bóng đá hôm nay licensing fee during vtv5 trực tiếp bóng đá hôm nay exemption period of small and medium enterprises.
+ Branches, representative offices, and business locations of small and medium enterprises (subject to licensing fee exemption according to Article 16 of vtv5 trực tiếp bóng đá hôm nay Small and Medium Enterprise Support Law) established before this Decree's effective date will have their licensing fee exemption period calculated from this Decree's effective date to vtv5 trực tiếp bóng đá hôm nay end of vtv5 trực tiếp bóng đá hôm nay period during which small and medium enterprises are exempt from vtv5 trực tiếp bóng đá hôm nay licensing fee.
+ Small and medium enterprises transitioning from household businesses before vtv5 trực tiếp bóng đá hôm nay effective date of this Decree shall implement licensing fee exemption according to Articles 16 and 35 of vtv5 trực tiếp bóng đá hôm naySmall and Medium Enterprise Support Law 2017.
- Public primary and preschool educational institutions.
