What are rates for license fee for organizations engaged in vtv5 trực tiếp bóng đá hôm nay production of goods and services with charter capital of VND 10 billion or less in Vietnam?
What are rates for license fee for organizations engaged in vtv5 trực tiếp bóng đá hôm nay production of goods and services with charter capital of VND 10 billion or less in Vietnam?
According to Article 4 ofDecree 139/2016/ND-CP(amended and supplemented by Clause 2, Article 1 ofDecree 22/2020/ND-CP), vtv5 trực tiếp bóng đá hôm nay rate of vtv5 trực tiếp bóng đá hôm nay license fee is prescribed as follows:
Article 4. Rate of license fee
- vtv5 trực tiếp bóng đá hôm nay rate of license fee for organizations engaged in vtv5 trực tiếp bóng đá hôm nay production and trading of goods and services is as follows:
a) Organizations with a charter capital or investment capital above 10 billion VND: 3,000,000 VND/year;
b) Organizations with a charter capital or investment capital of up to 10 billion VND: 2,000,000 VND/year;
c) Branches, representative offices, business locations, public service providers, and other economic organizations: 1,000,000 VND/year.
vtv5 trực tiếp bóng đá hôm nay rate of license fee for organizations specified in points a and b of this clause is based on vtv5 trực tiếp bóng đá hôm nay charter capital stated in vtv5 trực tiếp bóng đá hôm nay business registration certificate; in vtv5 trực tiếp bóng đá hôm nay absence of charter capital, it is based on vtv5 trực tiếp bóng đá hôm nay investment capital stated in vtv5 trực tiếp bóng đá hôm nay investment registration certificate.
- vtv5 trực tiếp bóng đá hôm nay rate of license fee for individuals and households engaged in vtv5 trực tiếp bóng đá hôm nay production and trading of goods and services is as follows:
a) Individuals, groups of individuals, and households with an annual revenue above 500 million VND: 1,000,000 VND/year;
b) Individuals, groups of individuals, and households with an annual revenue over 300 million to 500 million VND: 500,000 VND/year;
c) Individuals, groups of individuals, and households with an annual revenue over 100 million to 300 million VND: 300,000 VND/year.
[...]
Thus, vtv5 trực tiếp bóng đá hôm nay rate of vtv5 trực tiếp bóng đá hôm nay license fee for organizations engaged in vtv5 trực tiếp bóng đá hôm nay production of goods and services with a charter capital of up to 10 billion VND is 2,000,000 VND per year.
What are rates for license fee for organizations engaged in vtv5 trực tiếp bóng đá hôm nay production of goods and services with charter capital of VND 10 billion or less in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
Which entities are exempt from vtv5 trực tiếp bóng đá hôm nay license fee in Vietnam ?
According to Article 3 ofDecree 139/2016/ND-CP(amended and supplemented by Clause 1, Article 1 ofDecree 22/2020/ND-CP), vtv5 trực tiếp bóng đá hôm nay subjects exempt from business license tax include:
- Individuals, groups of individuals, and households engaged in production and trading with an annual revenue of up to 100 million VND.
- Individuals, groups of individuals, and households engaging in irregular production and trading; without a fixed location as guided by vtv5 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 fishery logistics services.
- Cultural post offices of communes; press agencies (print, spoken, visual, and electronic media).
- Cooperatives and unions of cooperatives (including branches, representative offices, business locations) engaged in agriculture as stipulated in vtv5 trực tiếp bóng đá hôm nay law on agricultural cooperatives.
- People's credit funds; branches, representative offices, and business locations of cooperatives, unions of cooperatives, and private enterprises operating in mountainous areas. Mountainous areas are determined according to vtv5 trực tiếp bóng đá hôm nay regulations of vtv5 trực tiếp bóng đá hôm nay Committee for Ethnic Affairs.
- Exemption from business license tax in vtv5 trực tiếp bóng đá hôm nay first year of establishment or starting production and business activities (from January 1 to December 31) for:
+ Newly established organizations (granted a new tax code, new enterprise code).
+ Households, individuals, groups of individuals starting production and business activities for vtv5 trực tiếp bóng đá hôm nay first time.
+ During vtv5 trực tiếp bóng đá hôm nay business license tax exemption period, if an organization, household, individual, or group of individuals establishes a branch, representative office, or business location, those branches, representative offices, and business locations are exempt from vtv5 trực tiếp bóng đá hôm nay business license tax during this period.
- Small and medium enterprises converted from business households (as stipulated in Article 16 of vtv5 trực tiếp bóng đá hôm nayLaw on Support for Small and Medium Enterprises 2017) are exempt from vtv5 trực tiếp bóng đá hôm nay business license tax for 3 years from vtv5 trực tiếp bóng đá hôm nay date of being granted vtv5 trực tiếp bóng đá hôm nay first business registration certificate.
+ During vtv5 trực tiếp bóng đá hôm nay business license tax exemption period, if small and medium enterprises establish branches, representative offices, or business locations, those branches, representative offices, and business locations are exempt during vtv5 trực tiếp bóng đá hôm nay period vtv5 trực tiếp bóng đá hôm nay small and medium enterprise is exempt.
+ Branches, representative offices, and business locations of small and medium enterprises (eligible for business license tax exemption according to Article 16 of vtv5 trực tiếp bóng đá hôm nayLaw on Support for Small and Medium Enterprises 2017) established before February 25, 2020, will have their exemption period calculated from February 25, 2020, until vtv5 trực tiếp bóng đá hôm nay end of vtv5 trực tiếp bóng đá hôm nay enterprise's exemption period.
+ Small and medium enterprises converted from business households before February 25, 2020, will follow vtv5 trực tiếp bóng đá hôm nay business license tax exemption provisions in Article 16 and Article 35 of vtv5 trực tiếp bóng đá hôm nayLaw on Support for Small and Medium Enterprises 2017.
- Public primary and preschool educational institutions.
What is vtv5 trực tiếp bóng đá hôm nay Form of license fee declaration according to Circular 80 in Vietnam?
In vtv5 trực tiếp bóng đá hôm nay Appendix issued withCircular 80/2021/TT-BTC, vtv5 trực tiếp bóng đá hôm nay form of vtv5 trực tiếp bóng đá hôm nay license fee declaration is prescribed as follows:
Downloadvtv5 trực tiếp bóng đá hôm nay license fee declaration form according to Circular 80
