Is Business License Tax Required for Renting a House at 88 Million VND per Year?
Based on the provisions in Clause 1, Article 3 of Circular 302/2016/TT-BTC:
Individuals, groups of individuals, and households engaged in production and business activities with annual revenue of VND 100 million or less are exempt from the business license fee.
The revenue level of VND 100 million/year or less to determine that individuals, groups of individuals, and households are exempt from the business license fee is the total taxable personal income revenue according to the law on personal income tax.
Therefore, according to this provision, in cases where the annual revenue from property rental activities is under VND 100 million, the landlord of your company is not required to pay the business license fee.
Respectfully!
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