When is the Business License Fee Declaration Form Due?

Section 3, Article 1 of Decree 22/2020/ND-CP stipulates the obligation to declare the business license tax fee once when the fee payer has newly commenced production, business operations, or newly established as follows:

- Fee payers who have newly commenced production, business operations, or have newly established; small and medium enterprises transitioning from household businesses must declare the business license tax fee and submit the declaration form to the directly managing tax authority before January 30 of the year following the year of newly commencing production, business operations or newly established.

- Households, individuals, and groups of individuals paying taxes under the presumptive method are not required to declare the business license tax fee. The tax authority shall base it on the tax declaration form and the tax sector database to determine the business revenue as a basis for calculating the business license tax fee payable by households, individuals, and groups of individuals paying taxes under the presumptive method.

Therefore, in your case, you must declare the business license tax fee and submit the declaration form to the directly managing tax authority before January 30 of the year following the year of newly established.

Since your company was established in July 2020, you must submit the business license tax fee declaration form before January 30, 2021.

Respectfully!