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MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
302/2016/TT-BTC
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Hanoi, November
15, 2016
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CIRCULAR
ON GUIDELINES FOR
LICENSE FEES
Pursuant to the Law on fees and charges No.
97/2015/QH13 dated November 25, 2015;
Pursuant to the Law on Tax administration No.
78/2006/QH11 dated November 29, 2006; the Law No. 21/2012/QH13 dated November
20, 2012 on amendments to the Law on Tax administration; the Law No.
71/2014/QH13 dated November 26, 2014 on amendments to the Laws on taxation; the
Law No. 106/2016/QH13 dated April 6, 2016 on amendments to the Law on
Value-added tax, the Law on special excise duty and the Law on Tax
administration;
Pursuant to the Government's Decree No.
139/2016/ND-CP dated October 4, 2016 on license fees;
Pursuant to the Government's Decree No.
215/2013/ND-CP dated December 23, 2013 defining the functions, tasks,
entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of the General
Department of Taxation,
The Minister of Finance promulgates a Circular
on guidelines for license fees as follows:
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This Circular deals with licensing fee payers;
exemption from licensing fees; amounts of license fees, and declaration and
payment of licensing fees.
Article 2. Licensing fee payers
Licensing fee payers are the organizations and
individuals engaging in business operation as prescribed in Article 2 of the
Government's Decree No. 139/2016/ND-CP dated October 4, 2016 on license fees, except
for the cases specified in Article 3 of this Decree and guidance in Article 3
of this Circular.
Article 3. Exemption from licensing fees
Cases of exemption from license fees shall be consistent
with Article 3 of the Government's Decree No. 139/2016/ND-CP dated October 4,
2016 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
exempt license fees shall be determined as follows:
1. The individuals, groups of individuals and
households engaging in business with annual revenues of less than or equal to
VND 100 million. 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.
2. The individuals, groups of individuals and
households engaging in irregular business or business without fixed locations.
The 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 dated June 15, 2015 of the Ministry of
Finance on guidelines for value-added tax and personal income tax in terms of
residents engaging in business; on guidelines for personal income tax in the
Law on amendments to Laws on taxation No. 71/2014/QH13 and Decree No.
12/2015/ND-CP dated February 12, 2015 on guidelines for Law on amendments to
Laws on taxation and amendments to Decrees on taxation.
The individuals, groups of individuals, and
households without fixed locations in this Clause 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.
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1. The amounts of annual licensing fees for
organizations engaging in business as follows:
a) Organizations with charter capital and
investment capital of greater than VND 10 billion: VND 3,000,000;
b) Organizations with charter capital and
investment capital of less than or equal to VND 10 billion: VND 2,000,000;
c) Branches, representative offices, business
premises, public service providers, other business entities: VND 1,000,000.The
amounts of licensing fees for the organizations specified in this Clause is
based on the charter capital written in the certificate of business
registration, the certificate of enterprise registration, or the charter of
cooperatives. In case of absence of charter capital, it is based on the
investment capital written in the certification of investment registration or
decision on investment policies.
If the organizations prescribed in Point a, b of
this Clause change their charter capital or investment capital, the ground for
determining the amount of licensing fees is their charter capital or investment
capital of the year preceding the year of calculation of licensing fees.
Where the charter capital or investment capital
written in the certificate of business registration or certificate of
investment registration is in foreign currency, it shall be converted into
Vietnamese dong as a basis for determining the amount of licensing fees in
accordance with the buying rate of commercial banks or credit institutions
where the licensing fee payers open their accounts at the time they make
payment to the state budget.
2. The amounts of annual licensing fees for
individuals, groups of individuals, households engaging in business as follows:
a) Individuals, groups of individuals, households
with annual revenues of greater than VND 500 million: VND 1,000,000;
b) Individuals, groups of individuals, households
with annual revenues of greater than VND 300 million to less than and equal to
VND 500 million: VND 500,000;
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If the individuals, groups of individuals and
households specified in this Clause change their revenues, the ground to
determine the amounts of licensing fees is the revenues of the year preceding
the year of calculation of licensing fees.
With regard to individuals, groups of individuals,
or households engaging new business within the year, the revenue used to
determine the amount of license fees shall be the revenue of the tax year as
prescribed in law on personal income tax.
3. Organizations, individuals, groups of
individuals, or households engaging in business or newly-incorporated that are
issued with tax registration and TINs, business identification numbers within
the first six months shall pay license fees for the whole year; those are
incorporated or issued with tax registration and TINs, business identification
numbers within the last six months shall pay 50% of license fees for the whole
year.
If any organization, individual, group of individuals,
or household engaging in business without declaration of license fees, it must
pay the amount of license fee for the whole year, irrespective of the time of
detection which is in the first 6 months or the last 6 months.
When any organization, individual, group of
individuals, or household engaging in business notifies a tax authority of the
business suspension for the full calendar year, it is not required to pay the
license fee for year of business suspension. If the business is not suspended for
the full calendar year, it must the license fee for the whole year.
Article 5. Declaration and payment of licensing
fees
1. Declaration and payment of license fees regarding
organizations engaging in business.
a) Declaration of license fees
a.1) Declaration of lump sum payment of license fees
when the organization has just engaged in business, no later than the last date
of the month in which the business commences;
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a.3) If a license fee payer has an affiliated entity
(branch, representative office, and business premises) engaging in business in
a province different from the province where the license fee payer is
headquartered, such affiliated entity must submit declaration of its license
fee to its supervisory tax authority.
a.4) If a license fee payer which has just
incorporated has not engaged in business, it must make a declaration of license
fees within 30 days from the date on which it is issued with a business
registration certificate or certificate of registration for investment and tax
registration or enterprise registration certificate; or certificate of
registration for branch operation; or the date on which the approval for
investment policies is issued.
b) Payment of license fees
Deadline for paying license fees is every January
30. If an organization has just engaged in business or has just established a
business facility, the deadline for paying license fees is the deadline for
submitting declaration for license fees prescribed in Clause 1 Article 5 of
Decree No. 139/2016/ND-CP dated October 4, 2016 on license fees.
2. Declaration and payment of license fees regarding
individuals, groups of individuals, households engaging in business
a) Declaration of license fees
a.1) Individuals, groups of individuals, households
engaging in business which pay fixed taxes shall not required to pay license
fees. The tax authority shall, according to database of total revenues of the
individual, group of individuals, household, determine the amount of license
fee for each business premises.
a.2) Individuals, groups of individuals, households
leasing real estate that declare lump sum payment of license fees upon every
contract of real estate lease. If the contract of real estate lease lasts
multiple years, license fees shall be paid annually corresponding to number of
years which the individual, group of individuals, household making statement of
value-added tax, personal income tax. If the individual, group of individuals,
household makes statement and lump-sum payment of value-added tax, personal
income tax with respect to the contract of real estate lease which lasts
multiple years, it shall pay the amount of license fee for one year.
a.3) If the individual, group of individuals,
household engaging in business does not make direct tax statement and payment
to the tax authority but has an authorized entity to make tax statement and
payment on its behalf, the authorized entity shall pay an amount of license fee
in case where such individual, group of individuals, household fails to pay
such license fee.
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Each individual, group of individuals, household
shall pay license fees no later than every January 30.
If a license fee payer being an individual, group of
individuals, or a household that has just engaged in business pays fixed tax*,
the deadline for paying license fee is no later than the last date of the month
succeeding the month in which the tax statement obligation arises* in
accordance with law on personal income tax.
Article 6. Entry into force
1. This Circular comes into force from January 1,
2017.
2. This Circular repeals Article 17 of Circular No.
156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance on guidelines
for the Law on Tax administration; Law on amendments to the Law on Tax
administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the
Government and replaces the following Circulars:
a) Circular No. 96/2002/TT-BTC dated October 24,
2002 of the Ministry of Finance on guidelines for the Government's Decree No.
75/2002/ND-CP dated August 30, 2002 on adjustments to amounts of business
license tax*;
b) Circular No. 113/2002/TT-BTC dated December 16,
2002 of the Ministry of Finance on guidelines for Circular No. 96/2002/TT-BTC
dated October 24, 2002 of the Ministry of Finance;
c) Circular No. 42/2003/TT-BTC dated May 7, 2003 of
the Ministry of Finance on guidelines for amendments to Circular No.
96/2002/TT-BTC dated October 24, 2002.
Article 7. Implementation
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a) Make and approve the registers, announce annual
license fees payable by individuals, groups of individuals, households engaging
in business in the same time in which registers of fixed taxes are made and
approved and amounts of fixed taxes are announced in accordance with law on
personal income tax;
b) Review organizations, individuals, groups of
individuals, households engaging in business in the administrative divisions to
classify taxpayers operating stably and taxpayers having just engaged in
business; determine amounts and the collection of license fees as prescribed.
2. Tax authorities shall propagate and instruct
organizations, individuals, groups of individuals, and households engaging in
business implement this Circular.
3. Organizations, individuals, groups of
individuals, households engaging in business shall make declaration and payment
of license fees as prescribed.
4. During the implementation of this Circular, if
any document referred to in this Circular is amended or replaced, the amending
or replacing document shall prevail.
Difficulties that arise during the implementation
of this Circular should be reported to the Ministry of Finance for
consideration./.
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