What is đá bóng trực tiếp Form 01/LPMB on licensing fee declaration in Vietnam for 2025 under đá bóng trực tiếp Circular 80?
What is đá bóng trực tiếp Form01/LPMB on licensing fee declarationin Vietnam for 2025 under đá bóng trực tiếp Circular 80?
đá bóng trực tiếp latest licensing fee declaration form for 2024, previously known as đá bóng trực tiếp licensing fee return, is Form 01/LPMB in Appendix 2 issued underCircular 80/2021/TT-BTC.
Download đá bóng trực tiếp latest Word file of Form 01/LPMB licensing fee Declaration for 2025 according to Circular 80here.
Instructions for Completing đá bóng trực tiếp licensing fee Declaration Form for 2025
- Indicator [01]: Declare đá bóng trực tiếp year đá bóng trực tiếp licensing fee is calculated.
- Indicator [02]: Check this box for đá bóng trực tiếp first-time declaration.
- Indicator [03]: Check this box if đá bóng trực tiếp taxpayerhas submitted đá bóng trực tiếp declaration but later discovers there are changes in đá bóng trực tiếp declaration obligation and needs to re-declare đá bóng trực tiếp information for đá bóng trực tiếp declared tax period. Note that taxpayer should only select one of đá bóng trực tiếp two indicators [02] and [03], not both simultaneously.
- Indicators [04] to [05]: Declare information according to đá bóng trực tiếp taxpayer's registration.
- Indicators [06] to [08]: Declare tax agent information (if any).
- Indicator [09]: Check this box if taxpayer has declared licensing fee and then establishes a new business location.
What is đá bóng trực tiếp Form 01/LPMB on licensing fee declaration in Vietnam for 2025 under đá bóng trực tiếp Circular 80?(Image from Internet)
Which entities are licensing fee payers in Vietnamin 2025?
According to Article 2 ofDecree 139/2016/ND-CP, entities required to pay licensing fee include:
- Enterprises established according to legal provisions.
- Organizations established under đá bóng trực tiếpLuật trực tiếp bóng.
- Public service units established according to đá bóng trực tiếp law.
- Economic organizations of political organizations, socio-political organizations, social organizations, professional-social organizations, and people's armed units.
- Other organizations engaged in production and business activities.
- Branches, representative offices, and business locations of đá bóng trực tiếp organizations specified in Clauses 1, 2, 3, 4, and 5 of Article 2Decree 139/2016/ND-CP(if any).
- Individuals, groups of individuals, and households engaged in production and business activities.
Which cases are exempted from licensing feein Vietnam in 2025?
Based on Article 3 ofDecree 139/2016/ND-CP(amended by Clause 1, Article 1 ofDecree 22/2020/ND-CP), exemptions include:
- Individuals, groups of individuals, and households engaged in production and business activities with annual revenue not exceeding 100 million VND.
- Individuals, groups of individuals, and households engaged in irregular production and business activities without fixed locations according to đá bóng trực tiếp Ministry of Finance's guidance.
- Individuals, groups of individuals, and households engaged in salt production.
- Organizations, individuals, groups of individuals, and households engaged in aquaculture, fishing, and fishing support services.
- Communal cultural postal points; press agencies (print, audio, visual, electronic).
- Cooperatives, cooperative unions (including branches, representative offices, business locations) operating in đá bóng trực tiếp agricultural sector as per legal regulations on agricultural cooperatives.
- People's credit funds; branches, representative offices, and business locations of cooperatives, cooperative unions, and private enterprises operating in mountainous areas. Mountainous areas are defined according to đá bóng trực tiếp Committee on Ethnic Minority Affairs' regulations.
- Exemption from licensing fee for đá bóng trực tiếp first year of establishment or commencement of production and business activities (from January 1 to December 31) for:
+ Newly established organizations (with new tax code or business ID).
+ Households, individuals, and groups of individuals commencing production and business for đá bóng trực tiếp first time.
+ During đá bóng trực tiếp exemption period, if organizations, households, individuals, or groups of individuals establish branches, representative offices, or business locations, these too are licensing fee-exempt for đá bóng trực tiếp duration đá bóng trực tiếp organization, household, or individual is exempt.
- Small and medium enterprises (SMEs) transitioning from household businesses are exempt from licensing fee for up to 3 years from đá bóng trực tiếp first business registration certificate issuance date.
+ During đá bóng trực tiếp exemption period, if SMEs establish branches, representative offices, or business locations, these too are licensing fee-exempt for đá bóng trực tiếp same period as đá bóng trực tiếp SME.
+ Branches, representative offices, and business locations of SMEs (eligible for licensing fee exemption per Article 16 of đá bóng trực tiếpLaw on Support for Small and Medium Enterprises 2017) established before this Decree takes effect will have their exemption period start from this Decree's effective date and extend throughout đá bóng trực tiếp SME's exemption period.
+ SMEs transitioning from household businesses before this Decree's effective date apply đá bóng trực tiếp licensing fee exemption according to Articles 16 and 35 of đá bóng trực tiếpLaw on Support for Small and Medium Enterprises 2017.
- Public pre-school and public general education institutions.
