What is the current licensing fee for public hospitals in Vietnam?
What is the current licensing fee for public hospitals in Vietnam?
Based on point c, clause 1, Article 4 of Circular 302/2016/TT-BTC guiding the licensing fees, the provisions are as follows:
licensing fee rates
- The licensing fee rates for organizations engaged in the production and business of goods and services are as follows:
a) Organizations with charter capital or investment capital over 10 billion VND: 3,000,000 (three million) VND/year;
b) Organizations with charter capital or investment capital up to 10 billion VND: 2,000,000 (two million) VND/year;
c) Branches, representative offices, business locations, public service providers, and other economic organizations: 1,000,000 (one million) VND/year.
The licensing fee rates for the organizations mentioned in this clause are based on the charter capital recorded in the business registration certificate or the enterprise registration certificate or the cooperative by-laws. In cases where there is no charter capital, the basis is the investment capital recorded in the investment registration certificate or the decision on investment policy.
Organizations specified in points a and b of this clause with changes in charter capital or investment capital shall determine the licensing fee based on the charter capital or investment capital from the year preceding the fee year.
If the charter capital or investment capital recorded in the business registration certificate or investment registration certificate is in foreign currency, it shall be converted to Vietnamese Dong to determine the licensing fee based on the buying exchange rate of the commercial bank, the credit institution where the fee payer has an account at the time the fee is submitted to the state budget.
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According to the above provisions, the rate for licensing fees for branches, representative offices, business locations, public service providers, and other economic organizations is 1,000,000 (one million) VND/year. Thus, public hospitals, as a public service provider, still apply the licensing fee rate of 1,000,000 (one million) VND/year.
What is the current licensing fee for public hospitals in Vietnam? (Image from the Internet)
What is the licensing fee for households engaged in the production and business of goods in Vietnam?
According to clause 2, Article 4 of Circular 302/2016/TT-BTC (amended and supplemented by clause 3, Article 1 of Circular 65/2020/TT-BTC), the licensing fee rates are prescribed as follows:
licensing fee rates
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- The licensing fee rates for individuals, groups of individuals, and households engaged in the production and business of goods and services are as follows:
a) Individuals, groups of individuals, households with revenue over 500 million VND/year: 1,000,000 (one million) VND/year;
b) Individuals, groups of individuals, households with revenue over 300 to 500 million VND/year: 500,000 (five hundred thousand) VND/year;
c) Individuals, groups of individuals, households with revenue over 100 to 300 million VND/year: 300,000 (three hundred thousand) VND/year.
The revenue for determining the licensing fee rate for individuals, groups of individuals, households, and new business locations of business households is as follows:
- The revenue used for determining the licensing fee rate for individuals, groups of individuals, households (except individuals leasing assets) is the total personal income tax revenue of the preceding year from production and business activities (excluding asset leasing activities) at business locations as regulated in Circular No. 92/2015/TT-BTC dated June 15, 2015, by the Minister of Finance, guiding value-added tax and personal income tax for resident individuals engaged in business; guiding some amended, supplemented contents regarding personal income tax specified in the Law amending and supplementing some articles of the Laws on Tax No. 71/2014/QH13 and Decree No. 12/2015/ND-CP dated February 12, 2015, of the Government of Vietnam providing detailed implementation of the Law amending and supplementing some articles of the Laws on Tax and amending, supplementing several articles of the decrees on tax.
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Therefore, the licensing fee rates for individuals, groups of individuals, households engaged in the production and business of goods and services are as follows:
- Individuals, groups of individuals, households with revenue over 500 million VND/year: 1,000,000 (one million) VND/year;
- Individuals, groups of individuals, households with revenue over 300 to 500 million VND/year: 500,000 (five hundred thousand) VND/year.
- Individuals, groups of individuals, households with revenue over 100 to 300 million VND/year: 300,000 (three hundred thousand) VND/year.
What are cases of licensing fee exemption in Vietnam?
Based on Article 3 of Decree 139/2016/ND-CP (amended and supplemented by clause 1, Article 1 of Decree 22/2020/ND-CP) regulating cases of licensing fee exemptions are as follows:
- Individuals, groups of individuals, households engaged in production and business with annual revenue of 100 million VND or less.
- Individuals, groups of individuals, households engaged in infrequent production and business activities; without a fixed location as guided by the Ministry of Finance.
- Individuals, groups of individuals, households engaged in salt production.
- Organizations, individuals, groups of individuals, households raising, catching aquatic, sea produce and providing fishery logistics services.
- Commune cultural post offices; press agencies (printed newspapers, radio, television, electronic newspapers).
- Cooperatives, unions of cooperatives (including branches, representative offices, business locations) engaged in agricultural activities as regulated by the law on agricultural cooperatives.
- People's credit funds; branches, representative offices, business locations of cooperatives, unions of cooperatives, and private enterprises operating in mountainous areas. The mountainous localities are determined according to the regulations of the Committee for Ethnic Minority Affairs.
