How to fill out the 2025 licensing fee declaration form in Vietnam?

How to fill out the 2025 licensing fee declaration form in Vietnam?

The business license fee, previously known as the licensing fee, was replaced by the business license fee effective January 1, 2017, according to the Law on Fees and Charges 2015 and Decree 139/2016/ND-CP.

The 2025 licensing fee declaration form is specified in Form No. 01/LPMB, Appendix 2, issued together with Circular 80/2021/TT-BTC.

Download 2025 licensing fee Declaration Form (Form No. 01/LPMB)

Below is the detailed guidance on filling out Form No. 01/LPMB:

[1] Fee application period:

Clearly state Year 2025.

[2] First time / [3] Additional submission:

- Select [2] First time if this is the initial declaration.

- Select [3] Additional submission if previously declared but errors or information changes are found, clearly noting the number of additional submissions.

[4] Fee payer:

Fill in the full name of the organization/business/individual as per the business registration certificate or tax code.

[5] Tax code:

Accurately record the organization or individual's tax code.

[6] Tax agent (if any) and [7] Tax agent's tax code:

If using tax agent services, provide the tax agent's name and tax code. Leave blank if not applicable.

[8] Tax agency contract No... dated...:

If there is a contract with the tax agent, record the contract number and the signing date. Leave blank if not applicable.

[9] Reporting for a newly established business location within the year:

Check if declaring business license fees for a new business location established in 2025.

Information sheet section

- [Fee payer's name or business location name]:

Clearly indicate the fee payer's name or business location (if paying for a branch).

- [Address]:

Enter the full address including: house number, street, ward/commune, district, province/city.

- [Tax code]:

Enter the tax code of the organization/individual or branch.

- [Charter capital or investment capital]:

Enter the charter capital (as per business registration).

- [Business license fee rate]:

Determine the fee rate based on charter capital:

+ Charter capital over 10 billion VND: 3,000,000 VND/year.

+ Charter capital up to 10 billion VND: 2,000,000 VND/year.

+ Branches, representative offices, business locations: 1,000,000 VND/year.

- [Amount of business license fee payable]:

Enter the correct amount payable according to the corresponding rate.

- [Amount of business license fee exempted]:

If eligible for fee exemption (as stipulated), enter the exempted amount.

- [Reason for business license fee exemption]:

Clearly state the reason for fee exemption (if any), for example: small and medium startup enterprises in the first 3 years.

Note: The information provided for filling out the 2025 licensing fee declaration form is for reference only!

How to fill out the 2025 licensing fee declaration form in Vietnam? (Image from the Internet)

Who is liable for paying the business license fee in Vietnam?

Based on Article 2 of Decree 139/2016/ND-CP, specific regulations on business license fee payers are as follows:

Business license fee payers include organizations and individuals engaged in production, trading goods, and services, except cases regulated in Article 3 of Decree 139/2016/ND-CP, including:

- Enterprises established under the law.

- Organizations established under the Cooperative Law.

- Administrative units established under the law.

- Economic organizations of political organizations, political-social organizations, social organizations, social-professional organizations, people's armed units.

- Other organizations engaged in production and business.

- Branches, representative offices, and business locations of the organizations specified in clauses 1, 2, 3, 4, and 5 of Article 2 Decree 139/2016/ND-CP (if any).

- Individuals, groups of individuals, households engaged in production and business.

When is the deadline to pay the licensing fee in Vietnam for 2024?

According to clause 9 of Article 18 of Decree 126/2020/ND-CP, the deadline to pay the licensing fee for 2024 is as follows:

The latest deadline for paying the licensing fee 2024 is January 30, 2025

Taxpayers should determine their circumstance to establish the appropriate tax payment deadline. Specifically:

- For small and medium enterprises transitioning from household businesses (including dependent units, business locations of the enterprise) upon the expiration of the business license fee exemption period (the fourth year from the enterprise's establishment year), the deadline for paying business license fees is as follows:

+ If the exemption period ends within the first 6 months of the year, the fee payment deadline is no later than July 30 of the year the exemption period ends.

+ If the exemption period ends within the last 6 months of the year, the fee payment deadline is no later than January 30 of the year following the exemption period.

- For household businesses, individual businesses that have ceased production and business after resuming operations, the business license fee deadline is as follows:

+ If resuming activity in the first 6 months of the year: No later than July 30 of the year of resumption.

+ If resuming activity in the last 6 months of the year: No later than January 30 of the year following the year of resumption.