Are press agencies (print, audio, video and electronic) exempt from license fees in Vietnam under Decree 139/2016/ND-CP?
Which cases are exempted from license fees in Vietnam according to current law?
Pursuant to Article 3 of Decree 139/2016/ND-CP (amended by point a, point b, clause 1, Article 1 of Decree 22/2020/ND-CP and supplemented by point c, clause 1, Article 1 of Decree No. 22/2020/ND-CP) stipulates cases in which license fees are exempted as follows:
“Article 3. Exemption of license fees
Cases that are exempt from license fees include:
1. Individuals, groups of individuals, households engaged in production and business activities with annual revenue of 100 million VND or less.
2. Individuals, groups of individuals, and households engaged in non-regular business and production activities; does not have a fixed location according to the guidance of the Ministry of Finance.
3. Individuals, groups of individuals and households producing salt.
4. Organizations, individuals, groups of individuals and households cultivating, catching aquatic products and providing fisheries logistics services.
5. Commune cultural post office; press agencies (print press, audio press, video press, electronic press).
6. Cooperatives and unions of cooperatives (including branches, representative offices and business locations) operating in the agricultural sector in accordance with the law on agricultural cooperatives.
7. People's Credit Fund; branches, representative offices, business locations of cooperatives, unions of cooperatives and of private enterprises doing business in mountainous areas. Mountainous areas are determined according to regulations of the Committee for Ethnic Minorities.
8. Exemption of license fees in the first year of establishment or production and business activities (from January 1 to December 31) for:
a) Newly established organization (granted a new tax code, new enterprise identification number).
b) Households, individuals, groups of individuals doing business for the first time.
c) During the license fee exemption period, when an organization, household, individual or group of individuals establishes a branch, representative office or business location, the branch, representative office or business location Businesses are exempt from license fees during the period when organizations, households, individuals, and groups of individuals are exempt from license fees.
9. Small and medium-sized enterprises that move from household businesses (as prescribed in Article 16 of the Law on Support of Small and Medium-sized Enterprises) are exempt from license fees for a period of 03 years from the date of issuance of the business registration certificate. career for the first time.
a) During the license fee exemption period, if a small and medium-sized enterprise establishes a branch, representative office or business location, the branch, representative office or business location may be exempted from license fees in the period of license fee exemption. time small and medium enterprises are exempted from license fees.
b) Branches, representative offices and business locations of small and medium-sized enterprises (who are exempt from license fees as prescribed in Article 16 of the Law on Support for Small and Medium-sized Enterprises) established before the date of Decree No. When this Decree takes effect, the license fee exemption period of branches, representative offices and business locations shall be counted from the effective date of this Decree to the end of the time the small and medium-sized enterprises are allowed to be licensed. free license fees.
c) Small and medium enterprises converted from business households before the effective date of this Decree shall exempt license fees as prescribed in Articles 16 and 35 of the Law on Support for Small and Medium Enterprises.
10. Public general education institutions and public preschool educational institutions”
Thus, when falling into one of the above cases, the taxpayer will be exempted from license fees in Vietnam.
Are press agencies (print, audio, video and electronic) exempt from license fees in Vietnam under Decree 139/2016/ND-CP?
What is the current time to declare license fees in Vietnam?
Pursuant to Clause 1, Article 5 of Decree 139/2016/ND-CP (amended by Clause 3, Article 1 of Decree 22/2020/ND-CP) as follows:
“Article 5. Declaration and payment of license fees
1. Declare the license fee once when the fee payer has just started production, business or just established.
a) The fee payer has just started production and business activities or is newly established; Small and medium-sized enterprises that move from household businesses shall declare license fees and submit the declarations to the tax authorities directly managing them before January 30 of the year following the new year when they start production or business operations or are newly established. .
b) Households, individuals, groups of individuals paying tax by the presumptive method are not required to declare license fees. Tax authorities shall base themselves on tax declarations and tax industry databases to determine business revenue as a basis for calculating license fees payable by households, individuals and groups of individuals paying tax by the presumptive method. .”
Accordingly, the time when taxpayers declare license fees in Vietnam shall comply with the above provisions.
What is the deadline for paying the license fee?
Pursuant to Clause 4, Article 5 of Decree 139/2016/ND-CP (amended by Clause 4, Article 1 of Decree 22/2020/ND-CP) stipulates as follows:
“Article 5. Declaration and payment of license fees
…
4. The deadline for paying license fees is January 30 of each year.
a) Small and medium-sized enterprises converted from business households (including branches, representative offices, business locations) at the end of the license fee exemption period (the fourth year from the year of business establishment). profession) pay the license fee as follows:
- In case the license fee exemption period ends within the first 6 months of the year, the deadline for paying the license fee is July 30 of the year in which the exemption period ends.
- In case the license fee exemption period ends within the last 6 months of the year, the deadline for paying the license fee is January 30 of the year adjacent to the year in which the exemption period ends.
b) Households, individuals and groups of individuals that have dissolved, gone out of business, and resumed production and business activities shall pay license fees as follows:
- In case of starting to operate in the first 6 months of the year, the deadline for paying the license fee is July 30 of the year of operation.
- In case of going into operation within the last 6 months of the year, the deadline for paying the license fee is January 30 of the year preceding the year of operation.”
Accordingly, the deadline for payment of license fees shall comply with the above provisions.
Does the journal agency have to pay license fees in Vietnam according to current regulations?
On June 3, 2022, the Hanoi Tax Department issued Official Letter 25534/CTHN-TTHT in 2022 guiding on license fee payers in Hanoi city. In this Official Letter, the Hanoi Tax Department gave the following comments:
“- Pursuant to Decree No. 139/2016/ND-CP dated October 4, 2016 of the Government regulating license fees:
+ In Article 2, regulations on license fee payers.
+ Article 3 provides for license fee exemption:
“Article 3. Exemption of license fees
Cases that are exempt from license fees include:
...5. Commune cultural post office; press agencies (print press, audio press, video press, electronic newspaper).”
Pursuant to the above provisions, if the Integration Journal is identified as a press agency (print press, audio press, video press, electronic newspaper), it will be exempted from license fees under the guidance at Clause 5, Article 3 of Decree No. 139/2016/ND-CP of the Government mentioned above.”
Thus, the magazine agency needs to consider and re-determine whether it is a press agency (print press, audio press, video press, electronic newspaper) or not. If not, the license fee will be paid. If so, they will be exempt from license fees in Vietnam.
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