What are trực tiếp bóng đá k+ subsections for licensing fee in Vietnam in 2024?

What are trực tiếp bóng đá k+ subsections for licensing fee in Vietnamin 2024?

Currently, according to regulations, trực tiếp bóng đá k+ licensing tax will be referred to as trực tiếp bóng đá k+ licensing fee.

According to Point b, Clause 1, Article 4 ofCircular 324/2016/TT-BTC, a subsectionis a detailed classification of a section, used to classify trực tiếp bóng đá k+ state budget revenues and expenditures in detail according to management subjects within each section.

Based on Appendix 3 of trực tiếp bóng đá k+ List, subsection issued withCircular 324/2016/TT-BTC, trực tiếp bóng đá k+ subsections for trực tiếp bóng đá k+ licensing fee in 2024 are specified as follows:

See trực tiếp bóng đá k+ full program code details:Here

What are trực tiếp bóng đá k+ subsections for licensing fee in Vietnam in 2024?(Image from trực tiếp bóng đá k+ Internet)

Which entities arelicensing fee payers in Vietnam?

According to trực tiếp bóng đá k+ provisions of Article 2Decree 139/2016/ND-CP, trực tiếp bóng đá k+ persons liable for trực tiếp bóng đá k+ licensing fee (also called trực tiếp bóng đá k+ licensing fee) are organizations and individuals engaged in trực tiếp bóng đá k+ production and trading of goods and services, except for trực tiếp bóng đá k+ cases specified in Article 3Decree 139/2016/ND-CP, including:

(1) Enterprises established under trực tiếp bóng đá k+ law.

(2) Organizations established under trực tiếp bóng đá k+ Cooperative Law.

(3) Public service units established under trực tiếp bóng đá k+ law.

(4) Economic organizations of political organizations, socio-political organizations, social organizations, professional-social organizations, and people's armed units.

(5) Other organizations engaged in production and business activities.

(6) Branches, representative offices, and business locations of trực tiếp bóng đá k+ organizations specified in (1), (2), (3), (4), and (5) (if any).

(7) Individuals, groups of individuals, and households engaged in production and business activities.

What arethe current licensing feerates in Vietnam?

(1) Licensing fee rates for organizations engaged in trực tiếp bóng đá k+ production and trading of goods and services

trực tiếp bóng đá k+ licensing fee rates for organizations engaged in trực tiếp bóng đá k+ production and trading of goods and services are specified in Clause 1, Article 4Decree 139/2016/ND-CP. To be specific:

(1.1) Organizations with charter capital or investment capital over 10 billion VND: 3,000,000 VND/year;

(1.2) Organizations with charter capital or investment capital from 10 billion VND downward: 2,000,000 VND/year;

Note: trực tiếp bóng đá k+ licensing fee rates for trực tiếp bóng đá k+ above two types of organizations are based on trực tiếp bóng đá k+ charter capital recorded in trực tiếp bóng đá k+ business registration certificate; if there is no charter capital, based on trực tiếp bóng đá k+ investment capital recorded in trực tiếp bóng đá k+ investment registration certificate.

If there is a change in charter capital or investment capital, trực tiếp bóng đá k+ basis for determining trực tiếp bóng đá k+ licensing fee rate is trực tiếp bóng đá k+ charter capital or investment capital of trực tiếp bóng đá k+ year immediately preceding trực tiếp bóng đá k+ year in which trực tiếp bóng đá k+ licensing fee is calculated.

(1.3) Branches, representative offices, business locations, public service units, and other economic organizations: 1,000,000 VND/year.

(2) Licensing fee rates for individuals and households engaged in trực tiếp bóng đá k+ production and trading of goods and services

trực tiếp bóng đá k+ licensing fee rates for individuals and households engaged in trực tiếp bóng đá k+ production and trading of goods and services are specified in Clause 2, Article 4Decree 139/2016/ND-CP(as supplemented by Point a, Clause 2, Article 1Decree 22/2020/ND-CP). To be specific:

(2.1) Individuals, groups of individuals, and households with revenue over 500 million VND/year: 1,000,000 VND/year.

(2.2) Individuals, groups of individuals, and households with revenue over 300 to 500 million VND/year: 500,000 VND/year.

(2.3) Individuals, groups of individuals, and households with revenue over 100 to 300 million VND/year: 300,000 VND/year.

trực tiếp bóng đá k+ revenue used as trực tiếp bóng đá k+ basis for determining trực tiếp bóng đá k+ licensing fee rates for individuals, groups of individuals, and households is guided by trực tiếp bóng đá k+ Ministry of Finance.

(3) Licensing fee rates for some other cases:

According to trực tiếp bóng đá k+ provisions of Clause 3, Article 4Decree 139/2016/ND-CP(as amended by Point b, Clause 2, Article 1Decree 22/2020/ND-CP)

(3.1)Small and medium enterprises converted from household businesses (including branches, representative offices, and business locations) when trực tiếp bóng đá k+ period of licensing fee exemption ends (trực tiếp bóng đá k+ fourth year from trực tiếp bóng đá k+ establishment year of trực tiếp bóng đá k+ enterprise):

- If trực tiếp bóng đá k+ exemption period ends in trực tiếp bóng đá k+ first 6 months of trực tiếp bóng đá k+ year, trực tiếp bóng đá k+ full annual licensing fee is payable.

- If trực tiếp bóng đá k+ exemption period ends in trực tiếp bóng đá k+ last 6 months of trực tiếp bóng đá k+ year, 50% of trực tiếp bóng đá k+ annual licensing fee is payable.

Households, individuals, and groups of individuals that have dissolved but resumed production and business activities within trực tiếp bóng đá k+ first 6 months of trực tiếp bóng đá k+ year are to pay trực tiếp bóng đá k+ full annual licensing fee; if resuming in trực tiếp bóng đá k+ last 6 months of trực tiếp bóng đá k+ year, 50% of trực tiếp bóng đá k+ annual licensing fee is payable.

(3.2)Fee payers who are operating and submit a written notice to trực tiếp bóng đá k+ direct tax authority on trực tiếp bóng đá k+ temporary cessation of production and business activities during trực tiếp bóng đá k+ calendar year are exempt from paying trực tiếp bóng đá k+ licensing fee for trực tiếp bóng đá k+ temporary business suspension year, provided that trực tiếp bóng đá k+ written notice of trực tiếp bóng đá k+ temporary cessation of production and business activities is submitted to trực tiếp bóng đá k+ tax authority before trực tiếp bóng đá k+ deadline for trực tiếp bóng đá k+ fee payment (January 30 every year) and trực tiếp bóng đá k+ licensing fee for trực tiếp bóng đá k+ year of trực tiếp bóng đá k+ temporary cessation has not yet been paid.

If trực tiếp bóng đá k+ temporary cessation of production and business activities does not meet trực tiếp bóng đá k+ above conditions, trực tiếp bóng đá k+ full annual licensing fee must be paid.