Circular No. 302/2016/TT-BTC
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- Vietnam: Amount of license fees for business households
- 12:05, 07/03/2017
- The principle for determining revenue for calculating license fees for business households is the total revenue of the previous year immediately preceding the tax year.
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- Vietnam: 7 cases of exemption from licensing fees
- 11:59, 12/01/2017
- From January 01, 2017, declaration and payment of licensing fees shall be carried out according to Decree No. 139/2016/NĐ-CP dated October 04, 2016 of Vietnam’s Government and the guiding Circular No. 302/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance of Vietnam. In addition to the regulations on licensing fee payers, the rates of collection, declaration and payment of license fees for organizations and individuals engaged in production and business activities of goods and services, Decree No. 139/2016/NĐ-CP also specifies 7 cases of exemption from licensing fees.
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- Vietnam’s new regulations on license fees applied from 2017
- 11:59, 31/12/2016
- From January 01, 2017, regulations on license fees will be implemented according to the guidelines in Circular No. 302/2016/TT-BTC recently issued by the Ministry of Finance of Vietnam.
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