How much is the license fee in Vietnam for businesses and business households? What is the latest license fee in Vietnam declaration form 2022?
Who will have to pay license fee in Vietnam according to current regulations?
Pursuant to Article 2 of Decree 139/2016/ND-CP stipulating on license fee in Vietnam payers as follows:
“Article 2. License fee payers
License fee payers are organizations and individuals engaged in the production and trading of goods and services, except for the case specified in Article 3 of this Decree, including:
1. Enterprises established in accordance with law.
2. The organization is established under the Law on Cooperatives.
3. Non-business units established in accordance with law.
4. Economic organization of political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed forces units.
5. Other organizations engaged in production and business activities.
6. Branches, representative offices and business locations of the organizations specified in Clauses 1, 2, 3, 4 and 5 of this Article (if any).
7. Individuals, groups of individuals and households engaged in production and business activities.”
In Article 2 of Circular 302/2016/TT-BTC, there are instructions on license fee payers as follows:
“Article 2. License fee payers
License fee payers are organizations and individuals engaged in production and trading of goods and services specified in Article 2 of the Government's Decree No. 139/2016/ND-CP dated October 4, 2016 about license fees, except for the cases specified in Article 3 of Decree No. 139/2016/ND-CP dated October 4, 2016 of the Government on licensing fees and instructions in Article 3 of this Circular .”
Thus, the subjects who fall into the cases mentioned above according to the above provisions will be the subjects to pay license fee in Vietnam.
Mức thu lệ phí môn bài đối với doanh nghiệp, hộ kinh doanh hiện nay là bao nhiêu? Mẫu tờ khai lệ phí môn bài mới nhất 2022 như thế nào?
How much is the current license fee in Vietnam?
Pursuant to Article 4 of Decree 139/2016/ND-CP (amended by point b, point c, clause 2, Article 1 of Decree 22/2020/ND-CP and supplemented by point a, clause 2, Article 1 of Decree No. 22/2020/ND-CP) stipulates as follows:
“Article 4. License fee collection rate
1. License fee rates for organizations engaged in production and trading of goods and services are as follows:
a) Organizations with charter capital or investment capital over 10 billion VND: 3,000,000 VND/year;
b) Organizations with charter capital or investment capital of 10 billion VND or less: 2,000,000 VND/year;
c) Branches, representative offices, business locations, non-business units, other economic organizations: VND 1,000,000/year.
The level of license fee collection for organizations specified at Points a and b of this Clause is based on the charter capital stated in the business registration certificate; In case there is no charter capital, it shall be based on the investment capital stated in the investment registration certificate.
2. License fee rates for individuals and households engaged in production and trading of goods and services are as follows:
a) Individuals, groups of individuals, households with a turnover of over 500 million VND/year: 1,000,000 VND/year;
b) Individuals, groups of individuals, households with revenue from 300 to 500 million VND/year: 500,000 VND/year;
c) Individuals, groups of individuals, households with a turnover of over 100 to 300 million VND/year: 300,000 VND/year.
d) Turnover used as a basis for determining license fee rates for individuals, groups of individuals and households under the guidance of the Ministry of Finance.
3. Small and medium enterprises converted from business households (including branches, representative offices, business locations) when the license fee exemption period expires (the fourth year from the year of business establishment). career): in the case ending within the first 6 months of the year, pay the annual license fee, in the case ending within the last 6 months of the year, 50% of the annual license fee will be paid.
Dissolved households, individuals, groups of individuals, production and business that resume production and business activities within the first 6 months of the year shall pay the license fee for the whole year, during the last 6 months. pay 50% of the annual license fee.
4. If an organization specified at Points a and b, Clause 1 of this Article changes its charter capital or investment capital, the basis for determining license fee collection is the charter capital or investment capital of the preceding year. next year license fee calculation.
In case the charter capital or investment capital stated in the business registration certificate or investment registration certificate is in a foreign currency, it shall be converted into Vietnamese dong to serve as a basis for determining the license fee rate according to the regulations. the buying rate of the commercial bank or credit institution where the license fee payer opens an account at the time the license fee payer pays into the state budget.
5. The active fee payer shall send a written notice to the tax authority directly managing the suspension of production and business activities in a calendar year without paying license fees for the year of business suspension, provided that : a written request for suspension of production and business activities to the tax office before the prescribed fee payment deadline (January 30 of each year) and the license fee has not yet been paid in the year of application for suspension of production activities. business.
In case of temporary suspension of production and business activities that do not satisfy the above conditions, the license fee for the whole year must be paid.”
Thus, the license fee in Vietnam rate for taxpayers shall be made on a case-by-case basis as specified above.
What is the current license fee in Vietnam declaration form?
The current license fee declaration is made according to the Appendix issued with Decree 139/2016/ND-CP as follows:
Download license fee in Vietnam declaration: Here.
LawNet
2 view
