How to fill out the declaration for licensing fee according to Circular 80 in Vietnam?

How to fill out the declaration for licensing fee according to Circular 80 in Vietnam?

According to Appendix 2 attached to Circular 80/2021/TT-BTC, the tax return form for business tax is regulated.

See details of the declaration for licensing fee form according to Circular 80 here

You can refer to the following instructions for filling out the declaration for licensing fee:

- Criteria [01]: Declare the year of declaration for licensing fee.

- Criteria [02]: Only check for the first time of declaration.

- Criteria [03]: Only check for the case where the taxpayer has submitted the declaration form but then found that there are changes in information about the declaration obligation and carries out the declaration again of information belonging to the tax period that has been declared. Note: taxpayers only perform one of the two criteria [02] and [03], not both at the same time.

- Criteria [04] to [05]: Declare information according to the tax registration of the taxpayers.

- Criteria [06] to [08]: Declare information of the tax agent (if any).

- Criteria [09]: Only check in the case where the taxpayers have declared the licensing fee, then establishes a new business location.

How to fill out the declaration for licensing fee according to Circular 80 in Vietnam? - Image from Internet

What is the deadline for submission of the declaration for licensing fee in Vietnam in 2024?

Pursuant to Clause 1 Article 10 of the Decree 126/2020/ND-CP stipulating deadlines for submission of declarations of land-related amounts, licensing fees, registration fees, fees for grant of rights and other amount payables prescribed by regulations of law on management and use of public property as follows:

Deadlines for submission of declarations of land-related amounts, licensing fees, registration fees, fees for grant of rights and other amount payables prescribed by regulations of law on management and use of public property

Tax declaration dossiers shall be submitted by the deadlines specified in Article 44 of the Law on Tax administration. The deadlines for submitting declarations of land-related amounts, licensing fees, registration fees, licensing fees and other amount payables prescribed by regulations of law on management and use of public property prescribed in Clause 5 Article 44 of the Law on Tax administration are specified in below:

1. Licensing fees

a) New businesses (except household businesses and individual businesses), including medium and small enterprises converted from household businesses) and existing businesses that establish new dependent units or business location shall submit the licensing fee declaration by January 30 of the year preceding the establishment or inauguration year.

In case capital in changed during the year, the licensing fee payer shall submit the declaration by January 30 of the year succeeding the year in which the change occurs.

b) Household businesses and individual businesses are not required to submit licensing fee declarations. Tax authorities shall determine the licensing fees payable according to their tax declaration dossiers and tax administration database and inform them in accordance with Article 14 of this Decree.

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Therefore, the declaration for licensing fee shall be submitted at the following times:

- For newly established taxpayers or those who have established additional dependent units, business locations, or started production and business activities, except for households and individuals engaged in business:

No later than January 30 of the year after the year of establishment or the start of production and business activities.

- For taxpayers whose capital changes within the year:

No later than January 30 of the year after the year in which there are changes.

Note: Households and individuals engaged in business are not required to submit business tax return forms.

What is the amount of revenue of households engaged in production and business that is eligible for exemption from licensing fee in Vietnam?

Pursuant to Article 3 of the Decree 139/2016/ND-CP (amended by Clause 1.a, 1.b, 1.c, Article 1 of the Decree 22/2020/ND-CP) stipulating exemption from licensing fees as follows:

Exemption from licensing fees

The cases of exemption from licensing fees are:

1. The individuals, groups of individual and households that have their trade/production activities with annual revenues of less than 100 million dong.

2. The individuals, groups of individual and households that have their irregular trade/production activities without fixed location as guided by the Ministry of Finance.

3. The individuals, groups of individual and households that produce salt.

4. The organizations, individuals, groups of individual and households that do the aquaculture, fisheries and fishing logistic services.

5. The commune cultural post offices and press agencies (printed, radio, television and online newspapers).

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As regulations above, households that have their trade/production activities with annual revenues of less than 100 million dong shall be exempt from licensing fee.

Best regards!