As an annual fee, the amount payable based on charter capital – it is easy to understand that businesses pay taxes based on company signs / business licenses when established.
First declaration within 30 days from the date of establishment.
– The first payment is within 30 days from the establishment date.
– Additional declaration: changing capital, registering more branches or business locations.
– Annual fee payment time: from January 2 to January 31 every year. After February 1, the penalty for late payment is calculated: 0.03% / day.
– For newly established businesses in the period from July 1 until December 31, the license fee must be paid in the first year only 50% of the license fee. Over the next year, submit normally.
The fee levels are subject to pay
Decree No. 139/2016 / ND-CP stipulating the license fee; exemption from license fees; collection and declaration, payment of license fees in 2017:
– Level 1: Provisions on rates for organizations with charter capital or investment capital of over VND 10 billion are: VND 3 million / year.
– Level 2: Provisions on rates for organizations with charter capital or investment capital of VND 10 billion or less are: VND 2 million / year;
– Level 3: Provisions of rates for branches, representative offices, business locations, non-business units and other economic organizations are: VND 1 million / year.
Learn more: Instructions on how to make a payment for the Course Fees
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