When vtv2 trực tiếp bóng đá hôm nay charter capital changes, should a supplementary or initial licensing fee Declaration be submitted in Vietnam?
When vtv2 trực tiếp bóng đá hôm nay charter capital changes, should a supplementary or initial licensing fee Declaration be submitted in Vietnam?
Pursuant to Clause 1, Article 10 ofDecree 126/2020/ND-CPwhich regulates vtv2 trực tiếp bóng đá hôm nay deadlines for submitting licensing fee declarations as follows:
vtv2 trực tiếp bóng đá hôm nay deadline for filing tax returns regarding land charges, licensing fees, registration fees, right allocation money, and other charges according to vtv2 trực tiếp bóng đá hôm nay laws governing vtv2 trực tiếp bóng đá hôm nay management, utilization of public assets
Taxpayers shall comply with vtv2 trực tiếp bóng đá hôm nay guidelines regarding vtv2 trực tiếp bóng đá hôm nay deadlines for filing tax returns as prescribed in Article 44 of vtv2 trực tiếp bóng đá hôm nay Tax Management Law. For vtv2 trực tiếp bóng đá hôm nay filing deadlines of land charges, licensing fees, registration fees, right allocation money, and other charges according to laws governing vtv2 trực tiếp bóng đá hôm nay management and utilization of public assets as stipulated in Clause 5, Article 44 of vtv2 trực tiếp bóng đá hôm nay Tax Management Law, vtv2 trực tiếp bóng đá hôm nay implementation is as follows:
1. licensing fee
a) Newly established entities subject to licensing fee (excluding household businesses and individual businesses), including small and medium enterprises converted from household businesses, or those establishing additional dependent units, business locations, or commencing production and business activities, shall submit licensing fee declarations no later than January 30 of vtv2 trực tiếp bóng đá hôm nay year following vtv2 trực tiếp bóng đá hôm nay year of establishment or commencement of production and business activities.
In vtv2 trực tiếp bóng đá hôm nay event of a capital change during vtv2 trực tiếp bóng đá hôm nay year, taxpayers liable for vtv2 trực tiếp bóng đá hôm nay licensing fee must submit vtv2 trực tiếp bóng đá hôm nay licensing fee declaration no later than January 30 of vtv2 trực tiếp bóng đá hôm nay year following vtv2 trực tiếp bóng đá hôm nay year of vtv2 trực tiếp bóng đá hôm nay change.
b) Household businesses and individual businesses are not required to submit licensing fee declarations. vtv2 trực tiếp bóng đá hôm nay tax authority bases its assessment on tax returns and tax management databases to determine vtv2 trực tiếp bóng đá hôm nay revenue serving as vtv2 trực tiếp bóng đá hôm nay basis for calculating vtv2 trực tiếp bóng đá hôm nay licensing fee amount payable and notifies vtv2 trực tiếp bóng đá hôm nay licensing fee payer as regulated in Article 13 of this Decree.
...
Thus, when there is a change in vtv2 trực tiếp bóng đá hôm nay charter capital, vtv2 trực tiếp bóng đá hôm nay licensing fee payer must fulfill vtv2 trực tiếp bóng đá hôm nay obligation to submit vtv2 trực tiếp bóng đá hôm nay initial licensing fee declaration. vtv2 trực tiếp bóng đá hôm nay firm deadline for submitting vtv2 trực tiếp bóng đá hôm nay licensing fee declaration is by January 30 of vtv2 trực tiếp bóng đá hôm nay year following vtv2 trực tiếp bóng đá hôm nay year vtv2 trực tiếp bóng đá hôm nay change information arises.
vtv2 trực tiếp bóng đá hôm nay form for vtv2 trực tiếp bóng đá hôm nay licensing fee declaration is Form 01/LPMB in Appendix 2 issued withCircular 80/2021/TT-BTC Download here
When vtv2 trực tiếp bóng đá hôm nay charter capital changes, should a supplementary or initial licensing fee Declaration be submitted in Vietnam?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)
Which entities are licensing fee payers in Vietnam?
According to Article 2 ofDecree 139/2016/ND-CP, entities subject to licensing fees are organizations and individuals engaged in production and trading of goods and services, excluding cases stipulated in Article 3 ofDecree 139/2016/ND-CP, including:
(1) Enterprises established according to vtv2 trực tiếp bóng đá hôm nay law.
(2) Organizations established under vtv2 trực tiếp bóng đá hôm nay Cooperative Law.
(3) Non-business units established as per legal regulations.
(4) Economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, and people's armed units.
(5) Other organizations engaged in production and business activities.
(6) Branches, representative offices, and business locations of entities mentioned in (1), (2), (3), (4), and (5) (if any).
(7) Individuals, groups of individuals, and households engaged in production and business activities.
What are cases of exemption of licensing feein Vietnam?
Based on Article 3 ofDecree 139/2016/ND-CP(amended and supplemented by Clause 1, Article 1 ofDecree 22/2020/ND-CP) which sets forth vtv2 trực tiếp bóng đá hôm nay cases exempt from vtv2 trực tiếp bóng đá hôm nay licensing fee as follows:
- Individuals, groups of individuals, and households engaged in production and business with annual revenue of 100 million VND or less.
- Individuals, groups of individuals, and households engaged in production and business irregularly; without fixed locations as guided by vtv2 trực tiếp bóng đá hôm nay Ministry of Finance.
- Individuals, groups of individuals, and households producing salt.
- Organizations, individuals, groups of individuals, and households engaged in aquaculture, fishing, and related fishing activities.
- Commune cultural post offices; press agencies (print, radio, television, electronic journals).
- Cooperatives and cooperative unions (including their branches, representative offices, and business locations) operating in agriculture as prescribed under vtv2 trực tiếp bóng đá hôm nay Law on Agricultural Cooperatives.
- People's credit funds; branches, representative offices, and business locations of cooperatives, cooperative unions, and individual business enterprises in mountainous areas. Mountainous areas are determined in accordance with vtv2 trực tiếp bóng đá hôm nay regulations of vtv2 trực tiếp bóng đá hôm nay Committee for Ethnic Minority Affairs.
- Exempt from licensing fee in vtv2 trực tiếp bóng đá hôm nay first year of establishment or commencement of production and business activities (from January 1 to December 31) for:
+ Newly established organizations (issued new tax code, new enterprise code).
+ Households, individuals, and groups of individuals engaging in production and business for vtv2 trực tiếp bóng đá hôm nay first time.
+ During vtv2 trực tiếp bóng đá hôm nay period exempt from licensing fee, if organizations, households, individuals, and groups of individuals establish branches, representative offices, or business locations, these entities are exempt from licensing fee in line with vtv2 trực tiếp bóng đá hôm nay exemption period granted to vtv2 trực tiếp bóng đá hôm nay organizations, households, individuals, and groups of individuals.
- Small and medium enterprises transitioning from household businesses (as per Article 16 of vtv2 trực tiếp bóng đá hôm nayLaw on Support for Small and Medium Enterprises) are exempt from vtv2 trực tiếp bóng đá hôm nay licensing fee for 3 years from vtv2 trực tiếp bóng đá hôm nay date of issuance of vtv2 trực tiếp bóng đá hôm nay initial business registration certificate.
+ During vtv2 trực tiếp bóng đá hôm nay exemption period for vtv2 trực tiếp bóng đá hôm nay licensing fee, if small and medium enterprises establish branches, representative offices, or business locations, these are exempt from vtv2 trực tiếp bóng đá hôm nay licensing fee for vtv2 trực tiếp bóng đá hôm nay exemption period applicable to vtv2 trực tiếp bóng đá hôm nay small and medium enterprises.
+ Branches, representative offices, and business locations of small and medium enterprises (subject to licensing fee exemption as stated in Article 16 of vtv2 trực tiếp bóng đá hôm nay Law on Support for Small and Medium Enterprises) established before this Decree came into effect will have their licensing fee exemption period calculated from vtv2 trực tiếp bóng đá hôm nay effective date of this Decree until vtv2 trực tiếp bóng đá hôm nay end of vtv2 trực tiếp bóng đá hôm nay exemption period granted to small and medium enterprises.
+ Small and medium enterprises converted from household businesses before vtv2 trực tiếp bóng đá hôm nay enactment of this Decree will follow vtv2 trực tiếp bóng đá hôm nay licensing fee exemption regulations as stipulated in Article 16 and Article 35 of vtv2 trực tiếp bóng đá hôm nayLaw on Support for Small and Medium Enterprises.
- Public general education institutions and public preschool educational institutions.
