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.
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.
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.
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;