DISTRICT FEE PAYING FEES 2022

1. Licensing fee levels for organizations engaged in production and trading of goods and services are as follows:

Note 1:

• Licensing fee:
• The level of payment of the license fee is based on the Charter Capital recorded on the Business Registration Certificate of the Enterprise/Cooperative. In case there is no charter capital, it shall be based on the investment capital stated in the investment registration certificate or the written decision on investment policy.
• If the investment capital or charter capital is in a foreign currency, it shall be converted into Vietnam Dong as a basis for determining the license fee level at the purchase rate of the commercial bank or credit institution where the person is located. pay the license fee to open an account at the time the license fee payer pays into the state budget.
• In case of change of charter capital or investment capital, the basis for determining license fee collection rate is the charter capital or investment capital of the year preceding the year in which the license fee is calculated.
• Exemption from license fees:
• Exemption from paying license fees in the first year of establishment or production and business activities (from January 1 to December 31) for:
• Newly established organization (granted a new tax code, new business code).
• Households, individuals, groups of individuals starting production and business activities for the first time.
• During the license fee exemption period, organizations, households, individuals, groups of individuals establish branches, representative offices, and business locations, the branch, representative office, location Business license fees are exempted during the period when organizations, households, individuals, and groups of individuals are exempt from license fees.

In case a newly established organization, household, individual, or group of individuals conducts production and business activities for the first time before February 25, 2020 and establishes a branch, representative office, or business location for the first time. From February 25, 2020 (if any), organizations, households, individuals, groups of individuals, branches, representative offices, and business locations shall pay license fees as prescribed in Decree No. Decree No. 139/2016/ND-CP dated October 4, 2016 of the Government regulating license fees.

• Small and medium-sized enterprises moving from household businesses (as provided for in Article 16 of the Law on Supporting Small and Medium Enterprises) are exempt from license fees for a period of 03 years from the date of issuance of the registration certificate. first time business.
• During the license fee exemption period, if a small and medium-sized enterprise establishes a branch, representative office or business location, the branch, representative office or business location is exempt from license fees. during the period when small and medium enterprises are exempt from license fees. In case a branch, representative office or business location of a small and medium-sized enterprise is established (granted an operation registration certificate) from February 25, 2020 (date of Decree No. 22/2020) /ND-CP dated February 24, 2020 of the Government takes effect), the license fee exemption period of branches, representative offices, and business locations is counted from the date of branch, representative office A representative who is granted an operation registration certificate of a branch, representative office or business location shall be granted a certificate of business location registration until the end of the period when the small and medium-sized enterprise is exempt from license fees.< /li>
• Branches, representative offices, business locations of small and medium-sized enterprises (who are exempt from license fees as prescribed in Article 16 of the Law on Support for Small and Medium-sized Enterprises) established before the date of Decree No. Decree No. 22/2020/ND-CP dated February 24, 2020 of the Government takes effect, the license fee exemption period of branches, representative offices and business locations shall be counted from the date of Decree No. No. 22/2020/ND-CP is valid until the end of the period when small and medium-sized enterprises are exempt from license fees.
• Small and medium-sized enterprises converted from business households before the effective date of the Government’s Decree No. 22/2020/ND-CP dated February 24, 2020 shall be exempt from license fees as prescribed. in Articles 16 and 35 of the Law on Supporting Small and Medium Enterprises.
• How to pay license fee: one of the following ways:
• To be paid directly at an authorized commercial bank;
• Deposit electronically (register for internetbanking with the Bank).
• The deadline for paying license fees: No later than January 30 every year.

For newly established enterprises (in 2021) that are exempt from license fees for the first year (in 2021), they must start paying license fees from the year of establishment (in 2022). First time filing: No later than January 30 of the year following the year of establishment (in 2022).

2. License fee rates for individuals, groups of individuals and households engaged in production and business activities of goods and services are as follows:

Revenue used as a basis for determining license fee rates for individuals, groups of individuals, households, and new business locations of business households is as follows:

• The revenue used as a basis for determining the rate of license fee collection for individuals, groups of individuals and households (except for individuals leasing properties) is the total revenue for calculating personal income tax in the previous year. adjacent to production and business activities (excluding property leasing) of business locations as prescribed in the Minister’s Circular No. 92/2015/TT-BTC dated June 15, 2015 The Ministry of Finance guides the implementation of value-added tax and personal income tax for resident individuals conducting business activities; guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of the Law on Taxation No. 71/2014/QH13 and Decree No. 12/2015/ Decree-CP dated February 12, 2015 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Law on Taxation and amending and supplementing a number of articles of the Decrees on Taxation.

Individuals, groups of individuals, households that have been dissolved, suspended production and business and then resumed business cannot determine the revenue of the preceding year. License fee is the revenue of the tax year of production and business establishments of the same size, geographical area and business lines as prescribed in the Minister’s Circular No. 92/2015/TT-BTC dated June 15, 2015 The financial.

• Revenue used as a basis for determining license fee rates for individuals engaged in property leasing activities is the personal income taxable revenue of property lease contracts in the tax year. In case an individual enters into many property lease contracts at one location, the revenue used as a basis for determining the license fee rate for that location is the total revenue from the property lease contracts of the year. tax. In case an individual leases properties at many locations, the revenue used as a basis for determining the license fee rate for each location is the total revenue from the property lease contracts of the locations of the company. tax year, including where there are multiple leases in one location.

In case the property lease contract lasts for many years, the license fee shall be paid annually corresponding to the number of years individuals, groups of individuals or households declare and pay value added tax and personal income tax. . In case an individual, group of individuals, or household declares and pays one-time value added tax and personal income tax for a property lease contract lasting for many years, only one year’s license fee shall be paid. .

• Individuals, groups of individuals, households, production and business locations (in the case that they are not exempt from license fees), if they start production and business in the first 6 months of the year, they must pay the subject fees. license for the whole year.

Note 2: For Household, individual, or group of individuals doing production activities for the first time Export and business are exempt from license fees according to Note 1 above.

• License fee payment deadline:

Households, individuals, groups of individuals must pay license fees by January 30 every year.