Exemption from licensing fees in VietNam
Follow the provisions in , cases of exemption from license fees shall be consistent with Article 3 of the Government's Decree No. 139/2016/ND-CP on license fees. With regard to cases of exemption from license fees prescribed in Clause 1, Clause 2 Article 3 of Decree No. 139/2016/ND-CP
- The annual revenue of less than or equal to VND 100 million used to determine an individual, a group of individuals, or a household eligible for exemption from license fees is the total assessable revenue with regard to personal income tax in accordance with regulations of law on personal income tax.
- The individuals, groups of individuals and households engaging in irregular business or business without fixed locations shall be consistent with guidance in Point a Clause 1 Article 3 of Circular No. 92/2015/TT-BTC, include:
+ Individuals being members of cooperatives and cooperatives that have paid license fees as prescribed in regulations on cooperative;
+ Individuals who directly conclude contracts to act as lottery agents, insurance agents, or agents charging designated selling prices to withhold tax;
+ Individuals entering into business cooperation contracts with organizations as prescribed in law on personal income tax.
Vietnamese version: http://phapluatkhoinghiep.com/2017/03/27/nhung-truong-hop-duoc-mien-le-phi-mon-bai-doanh-nghiep-can-luu-y/
- The annual revenue of less than or equal to VND 100 million used to determine an individual, a group of individuals, or a household eligible for exemption from license fees is the total assessable revenue with regard to personal income tax in accordance with regulations of law on personal income tax.
- The individuals, groups of individuals and households engaging in irregular business or business without fixed locations shall be consistent with guidance in Point a Clause 1 Article 3 of Circular No. 92/2015/TT-BTC, include:
+ Individuals being members of cooperatives and cooperatives that have paid license fees as prescribed in regulations on cooperative;
+ Individuals who directly conclude contracts to act as lottery agents, insurance agents, or agents charging designated selling prices to withhold tax;
+ Individuals entering into business cooperation contracts with organizations as prescribed in law on personal income tax.
Vietnamese version: http://phapluatkhoinghiep.com/2017/03/27/nhung-truong-hop-duoc-mien-le-phi-mon-bai-doanh-nghiep-can-luu-y/
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