What documents are included in the List of documents prescribing bóng đá hôm nay trực tiếp in Vietnam?
What documents are included in the List of documents prescribing bóng đá hôm nay trực tiếp in Vietnam?
Thelist of documents regulatinglicense fees in 2024 includes:
- Law on Fees and Charges 2015
- Nghị định 139/2016/NĐ-CPon bóng đá hôm nay trực tiếp regulation of license fees
- xoilac tv trực tiếp bóngamendingNghị định 139/2016/NĐ-CP
- Decree 126/2020/ND-CPguiding bóng đá hôm nay trực tiếpLuật Quản trực tiếp bóng đá việt
- Thông tư 302/2016/TT-BTCon bóng đá hôm nay trực tiếp guidance of license fees
- Thông tư 65/2020/TT-BTCamending Circular 302/2016/TT-BTC on bóng đá hôm nay trực tiếp guidance of license fees
What documents are included in the List of documents prescribing bóng đá hôm nay trực tiếp in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)
Who are required to pay license fees in Vietnam?
According to Article 2 ofDecree 139/2016/ND-CP, those who are required to pay license fees are organizations and individuals engaged in bóng đá hôm nay trực tiếp production and trading of goods and services, except followingcases specified in Article 3 ofDecree 139/2016/ND-CP:
- Enterprises established in accordance with bóng đá hôm nay trực tiếp law.
- Organizations established under bóng đá hôm nay trực tiếp Law on Cooperatives.
- Public service providers established in accordance with bóng đá hôm nay trực tiếp law.
- Economic organizations of political organizations, socio-political organizations, social organizations, professional social organizations, and armed units.
- Other organizations engaged in production and business activities.
- Branches, representative offices, and business locations of bóng đá hôm nay trực tiếp above-mentioned organizations (if any).
- Individuals, groups of individuals, and households engaged in production and business activities.
What is bóng đá hôm nay trực tiếp rate of license fees in Vietnam?
According to Article 4 ofDecree 139/2016/ND-CP(amended and supplemented by points a, b, c, clause 2, Article 1 ofDecree 22/2020/ND-CP), bóng đá hôm nay trực tiếp rates are as follows:
- bóng đá hôm nay trực tiếp fee rates for organizations engaged in bóng đá hôm nay trực tiếp production and trading of goods and services are:
+ Organizations with charter capital or investment capital over VND 10 billion: VND 3,000,000/year;
+ Organizations with charter capital or investment capital of VND 10 billion or less: VND 2,000,000/year;
+ Branches, representative offices, business locations, public service providers, and other economic organizations: VND 1,000,000/year.
bóng đá hôm nay trực tiếp rates for organizations stipulated in points a and b, clause 1, Article 4 ofDecree 139/2016/ND-CPare based on bóng đá hôm nay trực tiếp charter capital recorded on bóng đá hôm nay trực tiếp business registration certificate; if there is no charter capital, it is based on bóng đá hôm nay trực tiếp investment capital recorded on bóng đá hôm nay trực tiếp investment registration certificate.
- bóng đá hôm nay trực tiếp fee rates for individuals and households engaged in bóng đá hôm nay trực tiếp production and trading of goods and services are:
+ Individuals, groups of individuals, households with an annual revenue of over VND 500 million: VND 1,000,000/year;
+ Individuals, groups of individuals, households with an annual revenue of more than VND 300 million to VND 500 million: VND 500,000/year;
+ Individuals, groups of individuals, households with an annual revenue of more than VND 100 million to VND 300 million: VND 300,000/year.
+ The revenue to determine bóng đá hôm nay trực tiếp rate for individuals, groups of individuals, and households follows the Ministry of Finance’s guidance.
- Small and medium-sized enterprises transitioning from household businesses (including branches, representative offices, business locations) required to pay license fees after bóng đá hôm nay trực tiếp exemption period (fourth year from bóng đá hôm nay trực tiếp enterprise establishment year): If ending in bóng đá hôm nay trực tiếp first 6 months of bóng đá hôm nay trực tiếp year, pay bóng đá hôm nay trực tiếp full year fee; if ending in bóng đá hôm nay trực tiếp last 6 months of bóng đá hôm nay trực tiếp year, pay 50% of bóng đá hôm nay trực tiếp full year fee.
Households, individuals, and groups of individuals who have ceased business activity but resume production and business within bóng đá hôm nay trực tiếp first 6 months of bóng đá hôm nay trực tiếp year, pay bóng đá hôm nay trực tiếp full year fee; if resuming in bóng đá hôm nay trực tiếp last 6 months of bóng đá hôm nay trực tiếp year, pay 50% of bóng đá hôm nay trực tiếp full year fee.
- For organizations stipulated in points a, b, clause 1, Article 4 ofDecree 139/2016/ND-CPthat change their charter capital or investment capital, bóng đá hôm nay trực tiếp rate is based on the charter capital or investment capital of the year immediately preceding the year of fee calculation.
In cases where the charter capital or investment capital recorded in the business registration certificate or investment registration certificate is in foreign currency, it should be converted to Vietnamese Dong based on the buying exchange rate of the commercial bank or credit institution where bóng đá hôm nay trực tiếp payer holds an account at the time of paying the fee into the state budget.
- Fee payers who notify the tax authority in writing of their temporary suspension of production and business activities during the calendar year are exempt from bóng đá hôm nay trực tiếp for the suspension year if the suspension notification is submitted before the annual fee payment deadline (January 30) and if the fee for the suspension year has not yet been paid.
In cases where bóng đá hôm nay trực tiếp conditions for temporary suspension of production and business activities are not met, bóng đá hôm nay trực tiếp full year license fee applies.
