What is trực tiếp bóng đá euro hôm nay declaration form - Form 01/LPMB in Vietnam?

What is trực tiếp bóng đá euro hôm nay declaration form - Form 01/LPMB in Vietnam?

Pursuant to trực tiếp bóng đá euro hôm nay Appendix issued together withCircular 80/2021/TT-BTC, trực tiếp bóng đá euro hôm nay declaration form - Form 01/LPMB in Vietnamis regulated as follows:

Download trực tiếp bóng đá euro hôm nay declaration form - Form 01/LPMB in Vietnam:Here

What is trực tiếp bóng đá euro hôm nay declaration form - Form 01/LPMB in Vietnam?(Image from the Internet)

What are trực tiếp bóng đá euro hôm nay current licensing fees in Vietnam?

(1) licensing fees for organizations engaged in trực tiếp bóng đá euro hôm nay production and business of goods and services

licensing fees for organizations engaged in trực tiếp bóng đá euro hôm nay production and business of goods and services are regulated under Clause 1, Article 4 ofDecree 139/2016/ND-CP. To be specific:

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

(2) Organizations with charter capital or investment capital of 10 billion VND or less: 2,000,000 VND/year;

Note: trực tiếp bóng đá euro hôm nay for the two organizations above is based on the charter capital recorded in the business registration certificate; in case there is no charter capital, it is based on the investment capital recorded in the investment registration certificate.

If there is a change in charter capital or investment capital, the basis for determining trực tiếp bóng đá euro hôm nay is the charter capital or investment capital of the previous year relative to trực tiếp bóng đá euro hôm nay calculation year.

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

(2) licensing fees for individuals and households engaged in trực tiếp bóng đá euro hôm nay production and business of goods and services

licensing fees for individuals and households engaged in trực tiếp bóng đá euro hôm nay production and business of goods and services according to Clause 2, Article 4 ofDecree 139/2016/ND-CP(Supplemented by Point a, Clause 2, Article 1 ofDecree 22/2020/ND-CP). Specifically:

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

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

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

The revenue basis for determining trực tiếp bóng đá euro hôm nay for individuals, groups of individuals, and households is as guided by the Ministry of Finance.

(3) licensing fees in certain other cases:

According to Clause 3, Article 4 ofDecree 139/2016/ND-CP(Amended by Point b, Clause 2, Article 1 ofDecree 22/2020/ND-CP):

(3.1)Small and medium enterprises converted from household businesses (including branches, representative offices, business locations) when trực tiếp bóng đá euro hôm nay exemption period for licensing fees ends (trực tiếp bóng đá euro hôm nay fourth year from trực tiếp bóng đá euro hôm nay date of enterprise establishment):

- If the period ends in the first 6 months of the year, trực tiếp bóng đá euro hôm nay for the entire year must be paid.

- If trực tiếp bóng đá euro hôm nay period ends in trực tiếp bóng đá euro hôm nay last 6 months of trực tiếp bóng đá euro hôm nay year, 50% of trực tiếp bóng đá euro hôm nay annual licensing fee must be paid.

Households, individuals, and groups of individuals engaged in production and business that have dissolved and resume business in the first 6 months of the year must pay trực tiếp bóng đá euro hôm nay for the entire year, and in the last 6 months of the year must pay 50% of the annual licensing fee.

(3.2)Fee payers who are currently active and send a written request to the directly managing tax authority for temporary suspension of production and business activities during the calendar year are exempted from the annual licensing fee for the year of business suspension, provided: the written request for temporary suspension of production and business activities is submitted to the tax authority before the fee payment deadline (January 30 annually) and trực tiếp bóng đá euro hôm nay for the year of business suspension has not yet been paid.

If the temporary suspension of production and business activities does not meet the above conditions, trực tiếp bóng đá euro hôm nay for the entire year must be paid.

What are thecases oflicensing fee exemption in Vietnam?

Pursuant to Article 3 ofDecree 139/2016/ND-CP(Amended by points a, b, c, Clause 1, Article 1 ofDecree 22/2020/ND-CP), trực tiếp bóng đá euro hôm nay following cases are exempted from licensing fees:

(1) Individuals, groups of individuals, and households engaged in production and business with annual revenue of 100 million VND or less.

(2) Individuals, groups of individuals, households engaged in irregular production and business; without a fixed business location as guided by trực tiếp bóng đá euro hôm nay Ministry of Finance.

(3) Individuals, groups of individuals, and households producing salt.

(4) Organizations, individuals, groups of individuals, and households engaged in aquaculture, seafood capture, and fishery logistic services.

(5) Village cultural postal points; press agencies (print newspapers, radio, television, electronic newspapers).

(6) Cooperatives, cooperative unions (including branches, representative offices, and business locations) operating in trực tiếp bóng đá euro hôm nay agricultural sector as regulated by trực tiếp bóng đá euro hôm nay law on agricultural cooperatives.

(7) People's credit funds; branches, representative offices, business locations of cooperatives, cooperative unions, and private enterprises operating in mountainous areas.

trực tiếp bóng đá euro hôm nay mountainous area is determined according to trực tiếp bóng đá euro hôm nay regulations of trực tiếp bóng đá euro hôm nay Committee for Ethnic Minorities.

(8) licensing fee exemption during trực tiếp bóng đá euro hôm nay first year of establishment or commencement of production and business activities (from January 1 to December 31) for:

- Newly established organizations (granted new TINs, new enterprise codes).

- Households, individuals, and groups of individuals commencing production and business activities for trực tiếp bóng đá euro hôm nay first time.

- During trực tiếp bóng đá euro hôm nay exemption period, if organizations, households, individuals, groups of individuals establish branches, representative offices, business locations, such branches, representative offices, business locations are also exempt from licensing fees during trực tiếp bóng đá euro hôm nay exemption period of the organizations, households, individuals, groups of individuals.

(9) Small and medium enterprises converted from household businesses (according to Article 16 ofLaw on Supporting Small and Medium-sized Enterprises 2017) are exempt from licensing fees for 3 years from trực tiếp bóng đá euro hôm nay date of receiving trực tiếp bóng đá euro hôm nay first business registration certificate.

- During trực tiếp bóng đá euro hôm nay exemption period, if small and medium enterprises establish branches, representative offices, or business locations, such branches, representative offices, and business locations are also exempt from licensing fees during trực tiếp bóng đá euro hôm nay exemption period of the small and medium enterprises.

- Branches, representative offices, business locations of small and medium enterprises (under licensing fee exemption as per Article 16 ofLaw on Supporting Small and Medium-sized Enterprises 2017) formed before the effective date of this Decree, the exemption period is calculated from the effective date of this Decree to the end of trực tiếp bóng đá euro hôm nay exemption period for small and medium enterprises.

- Small and medium enterprises converted from household businesses before trực tiếp bóng đá euro hôm nay effective date of this Decree shall be exempted from licensing fees as stated in Article 16 and Article 35 of trực tiếp bóng đá euro hôm nayLaw on Supporting Small and Medium-sized Enterprises 2017.

(10) Public generaleducation institutions and public preschool institutions.