How to look up program codes, sub-categories for payment of license fees in Vietnam in 2025?
How to look up program codes, sub-categories for payment of license fees in Vietnam in 2025?
Below are the methods to look up the program codes, sub-categories for payment of license fees in Vietnam in 2025:
[1] How to look up the program code for paying license fees
Step 1: Access the website https://thuedientu.gdt.gov.vn
Step 2: Select the tab Information about taxpayers -> Enter the enterprise tax code -> Enter the confirmation code -> Click search.
Step 3: After completing the search, the screen will display as shown below and include the enterprise program code (first 03 numbers of the "Program - Account").
[2] How to look up the sub-categories for paying license fees
Step 1: Log into the HTKK software -> "Fees - Charges" -> "License Fee Declaration Form (01/LPMB) (TT80/2021)"
Step 2: Click print and preview
Step 3: View the sub-categories for paying license fees at the bottom left corner of the license fee declaration form.
How to look up program codes, sub-categories for payment of license fees in Vietnam in 2025? (Image from the Internet)
What are 10 cases of exemption from license fee in 2025 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), the exemption for license fees are specified as follows:
[1] Individuals, groups of individuals, households engaged in production and business activities with annual revenue from 100 million VND or less.
[2] Individuals, groups of individuals, households engaged in irregular production and business activities; no fixed location as guided by the Ministry of Finance.
[3] Individuals, groups of individuals, households engaged in salt production.
[4] Organizations, individuals, groups of individuals, households engaged in aquaculture, fishing, and auxiliary fishery services.
[5] Communal cultural post offices; press agencies (print, audio, visual, online newspapers).
[6] Cooperatives, cooperative alliances (including branches, representative offices, business locations) operating in the agriculture sector as prescribed by the Agricultural Cooperative Law.
[7] People's credit funds; branches, representative offices, business locations of cooperatives, cooperative alliances, and private enterprises operating in mountainous areas. Mountainous areas are determined by the regulations of the Committee for Ethnic Minority Affairs.
[8] Exemption from license fees in the first year of establishment or commencement of production and business activities (from January 1 to December 31) for:
- Newly established organizations (granted a new tax code, new enterprise code).
- Households, individuals, and groups of individuals commencing production and business activities for the first time.
- During the period of license fee exemption, organizations, households, individuals, and groups of individuals establishing branches, representative offices, and business locations are exempted from the license fee for the duration of the exemption.
[9] Small and medium enterprises transitioning from household businesses (according to Article 16 of the Law on Small and Medium Enterprise Support 2017) are exempted from license fees for 03 years from the date of issuance of the first business registration certificate.
- During the period of license fee exemption, should small and medium enterprises establish branches, representative offices, or business locations, these locations will also be exempt from the license fee for the time they are eligible.
- Branches, representative offices, and business locations of small and medium enterprises (subject to the license fee exemption under Article 16 of the Law on Small and Medium Enterprise Support 2017) established before the effective date of this Decree will have their exemption calculated from the effective date of this Decree to the end of their exemption period.
- Small and medium enterprises transitioning from household businesses before the effective date of this Decree implement fee exemptions according to Articles 16 and 35 of the Law on Small and Medium Enterprise Support 2017.
[10] Public primary education institutions and public preschool institutions.
What is the level 2 license fee for the year 2025 in Vietnam?
Based on Article 4 of Circular 302/2016/TT-BTC (amended by Clauses 3 and 4, Article 1 of Circular 65/2020/TT-BTC), the fee levels are specified as:
Article 4. Levels of license fees
- The license fee levels 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 of 10 billion VND or less: 2,000,000 (two million) VND/year;
c) Branches, representative offices, business locations, public service providers, other economic organizations: 1,000,000 (one million) VND/year.
[...]
- The license fee levels 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.
[...]
Level 2 license fee for the year 2025 is as follows:
- 2,000,000 (two million) VND/year for organizations with charter capital or investment capital of 10 billion VND or less.
- 500,000 (five hundred thousand) VND/year for individuals, groups of individuals, households with revenue over 300 to 500 million VND/year.
