Licensing fee payers in Vietnam 2023

I have just registered to set up a business household. Does my business household have to pay licensing fee? – Tam Nhu (Tra Vinh)

Đối tượng nộp lệ phí môn bài năm 2023

Licensing fee payers in Vietnam 2023 (Internet image)

1. Licensing fee payers in Vietnam 2023

The licensing fee payers are the organizations and individuals that operating their trade/production of goods and services except the cases specified in Section 2, including:

- The enterprises which are established under the regulations of law.

- The organizations which are established under the Law on Cooperatives.

- The public service providers which are established under the regulations of law.

- The business organizations of the political organizations, the social – political organizations, the occupational – social organizations and people's armed units.

- Other organizations which have their trade/production activities.

- The branches, the representative offices of organizations specified in Paragraphs 1, 2, 3, 4 and 5 of Article 2 of Decree 139/2016/ND-CP (if any).

- The individuals, groups of individuals and households that have their trade/production activities.

(Article 2 of Decree 139/2016/ND-CP)

2. Cases of exemption from licensing fees in Vietnam 

The cases of exemption from licensing fees in Vietnam are:

- The individuals, groups of individual and households that have their trade/production activities with annual revenues of less than 100 million dong.

- The individuals, groups of individual and households that have their irregular trade/production activities without fixed location as guided by the Ministry of Finance.

- The individuals, groups of individual and households that produce salt.

- The organizations, individuals, groups of individual and households that do the aquaculture, fisheries and fishing logistic services.

- The commune cultural post offices and press agencies (printed, radio, television and online newspapers).

- Cooperatives and cooperative unions (including their branches, representative offices and business locations) operating in the field of agriculture as regulated in the law on agricultural cooperatives.

- People’s credit funds; branches, representative offices and business locations of cooperatives/cooperative unions and of sole proprietorships operating in mountainous regions. Mountainous regions are determined according to regulations of the Committee for Ethnic Affairs.

- Exemption of license fees for the first year from the date of establishment or official commencement of production/business (from January 01 to December 31) shall be granted to:

+ New organizations (issued with new TINs/enterprise ID numbers).

+ Household businesses, individuals or groups of individuals engaging in production/business.

+ During the exemption period, if an organization, household business, individual or group of individuals establishes a new branch, representative office or business location, the new branch, representative office or business location shall be also exempted from the license fee for the same exemption period granted to that organization, household business, individual or group of individuals.

- Small- and medium-sized enterprises (SMEs) transformed from household businesses (as prescribed in Article 16 of the Law on assistance for small- and medium-sized enterprises) shall be exempted from the license fee within 03 years from the date of issuance of initial enterprise registration certificate.

+ During the exemption period, if a SME establishes a new branch, representative office or business location, the new branch, representative office or business location shall be also exempted from the license fee for the same exemption period granted to that SME.

+ The branch, representative office or business location of a SME (that is eligible to be exempted from the license fee as prescribed in Article 16 of the Law on assistance for small- and medium-sized enterprises) established before Decree 139/2016/ND-CP takes legal effect shall be exempted from the license fee for the period commencing from the effective date of this Decree to the end of the period for which that SME is exempted from the license fee.

+ SMEs transformed from household businesses before Decree 139/2016/ND-CP takes legal effect shall be exempted from the license fee according to Article 16 and Article 35 of the Law on assistance for small- and medium-sized enterprises.

- Public general education schools and public pre-schools

(Article 3 of Decree 139/2016/ND-CP, amended and supplemented by points a, b, c, clause 1, Article 1 of Decree 22/2020/ND-CP)

Diem My

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