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MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 20/VBHN-BTC
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Hanoi, April 22, 2020
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DECREE[1]
LICENSE TAX
The Government’s Decree No.
139/2016/ND-CP dated October 04, 2016 on license tax, which comes into force
from January 01, 2017, is amended by:
The Government’s Decree
No. 22/2020/ND-CP dated February 24, 2020 on license tax on amendments to the
Government’s Decree No. 139/2016/ND-CP dated October 04, 2016 on license tax,
which comes into force from February 25, 2020.
Pursuant to the Law on
Government Organization dated June 19, 2015;
Pursuant to the Law on
Fees and Charges dated November 25, 2015;
At the request of the
Minister of Finance;
The Government hereby
promulgates a Circular to provide for license tax. [2]
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This Decree provides for
license taxpayers; exemption from license tax; license tax rates and license
tax payment.
Article
2. License taxpayers
License taxpayers are
organizations and individuals producing and trading goods and services, except
for the cases mentioned in Article 3 of this Decree, including:
1. Enterprises established
in accordance with law.
2. Organizations
established in accordance with the Law on Co-operatives.
3. Public service
providers established in accordance with law.
4. Business entities
belonging to political organizations, socio-political organizations,
socio-professional organizations and units of the armed forces.
5. Other organizations
carrying out production and business activities.
6. Branches,
representative offices and business locations of the organizations specified in
Clauses 1, 2, 3, 4 and 5 of this Article (if any).
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Article
3. Exemption from license tax
Cases in which license
tax exemption is granted:
1. Individuals, groups of
individuals and households carrying out production and business with an annual
turnover of VND 100 million or less.
2. Individuals, groups of
individuals and households carrying out production and business on an irregular
basis without a fixed location in accordance with guidelines of the Ministry of
Finance.
3. Individuals, groups of
individuals and households producing salt.
4. Individuals, groups of
individuals and households involved in aquaculture, fishing and fisheries
logistic services.
5. Commune cultural post
offices; and press agencies (printed newspapers, talking, visual and online
newspapers).
6. [3] Co-operatives and co-operative unions
(including branches, representative offices and business locations) operating
in the field of agriculture in accordance with regulations of the law on
agricultural co-operatives.
7.[4] People's credit
funds; branches, representative offices and business locations of
co-operatives/co-operative unions and of sole proprietorships operating in
mountainous areas. Mountainous areas are determined in accordance with
regulations of the Committee on Ethnic Minority Affairs.
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a) New organizations
(issued with new TINs/enterprise ID numbers);
b) Households,
individuals and groups of individuals engaging in production/business
activities for the first time.
c) During the
exemption period, if an organization, household, individual or group of
individuals establishes a branch, representative office or business location,
such branch, representative office or business location shall be also exempted
from the license tax for the same exemption period granted to that
organization, household, individual or group of individuals.
9. [6] Small- and medium-sized enterprises
(SMEs) converted 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 tax within 03 years from the date of issuance of the first
enterprise registration certificate.
a) During the
exemption period, if a SME establishes a branch, representative office or
business location, such branch, representative office or business location
shall be also exempted from the license tax for the same exemption period
granted to that SME.
b) The branch,
representative office or business location of a SME (that is eligible to be
exempted from the license tax as prescribed in Article 16 of the Law on Assistance
for Small- And Medium-Sized Enterprises) established before the effective date
of this Decree shall be exempted from the license tax 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 tax.
c) SMEs converted from
household businesses before the effective date of this Decree shall be exempted
from the license tax according to Article 16 and Article 35 of the Law on
Assistance for Small- And Medium-Sized Enterprises.
10. [7] Public general education schools and
public pre-schools”.
Article
4. License tax rates
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a) Organizations with charter
capital or investment capital above VND 10 billion: VND 3,000,000 per year;
b) Organizations with charter
capital or investment capital above VND 10 billion: VND 2,000,000 per year; c) Branches, representative offices, business
locations, public service providers and other business entities: VND 1,000,000
per year.
The tax rates applicable
to the organizations prescribed in Points a and b of this Clause are based on
the charter capital specified in the business registration certificates. If the
organizations do not have charter capital, the tax rates are based on
investment capital specified in the investment registration certificate.
2. The license tax rates
applicable to individuals and households producing and trading goods and
services are as follows:
a) Individuals, groups of
individuals and households with an turnover above VND 500 million per year: VND
1,000,000 per year;
b) Individuals, groups of
individuals and households with an turnover above VND 300 million up to VND 500
million per year: VND 500,000 per year;
c) Individuals, groups of
individuals and households with an turnover above VND 100 million up to VND 300
million per year: VND 300,000 per year;
d)[8] The turnover used as the basis for
determining the license tax rates applicable to individuals, groups of
individuals and households shall be determined according to guidance given by
the Ministry of Finance
3. [9] At the end of the period of exemption
from the license tax (from the fourth year from the date of establishment), a
SME converted from a household business (including its branches, representative
offices and/or business locations) shall pay the license tax for the whole year
if its exemption period ends in the first 6 months of the year or pay 50% of
the license tax payable for the whole year if its exemption period ends in the
last 6 months of the year.
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4. If any organization
prescribed in Points a and b Clause 1 of this Clause changes its charter
capital or investment capital, the basis for determining the amount of the
license tax is the charter capital or investment capital of the year
immediately preceding the year in which the license tax is charged.
When the charter capital
or investment capital specified in the business registration certificate or
investment registration certificate is expressed in foreign currency, it shall
be converted into Vietnamese dong as the basis for determining the amount of
the license tax payable at the buying rate of the commercial bank or credit
institution where the taxpayer opened its account at the time the taxpayer pays
the license tax to the State budget.
5. [10] An operating license taxpayer that has
notified its/his/her supervisory tax authority in writing of its suspension of
production/business in a calendar year is not required to pay the license tax
for that year of production/business suspension if the taxpayer has sent a
written notification of production/business suspension to its/his/her
supervisory tax authority before the prescribed deadline for paying the license
tax (January 30 annually) and has made no payment of the license tax for the
planned year of suspension.
It must pay the
license tax for the whole year if it does not meet the abovementioned
conditions for production/business suspension.
Article
5. Declaration and payment of license tax
1. [11] A declaration of license tax shall be made
on one occasion when the taxpayer commences production and business or is newly
established.
a) A taxpayer has just
commenced its/his/her production/ business or is newly established; a small or
medium-sized enterprise converted from a household business shall make and
submit a declaration of license tax to the its supervisory tax authority by
January 30 of the year following the year of commencing production/business or
following the year of establishment;
b) A household,
individual or group of individuals paying fixed tax is not required to make a
declaration of license tax. The tax authority shall, according to the tax
declaration and the tax database to determine turnover as the basis for
determining the license tax amounts payable by a household, individual or group
of individuals paying fixed tax.
2. The license tax
declaration dossier shall be completed using the form in the Appendix hereof.
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a) A taxpayer with a
subsidiary unit (branch, representative office or business location) operating
in the same province shall submit the license tax declaration dossier of such
subsidiary unit to its the supervisory tax authority of the taxpayer;
b) A taxpayer with a
subsidiary unit (branch, representative office or business location) operating
in a province other than that where the taxpayer’s head office is located shall
submit the license tax declaration dossier of such subsidiary unit to its the
supervisory tax authority of the subsidiary unit.
4. [12] The license tax must be fully paid by
January 30 of every year.
a) At the end of the
period of exemption from the license tax (from the fourth year from the date of
establishment), a SME converted from a household business (including its
branches, representative offices and/or business locations) shall pay the
license tax as follows:
- If its exemption
period ends in the first 6 months of a year, it must pay the license tax by
July 30 of the same year.
- If its exemption
period ends in the last 6 months of a year, it must pay the license tax by
January 30 of the following year.
b) A household business,
an individual or a group of individuals engaging in production/business that
resumes its production/business after a suspension period shall pay the license
tax as follows:
- If it resumes its
production/business in the first 6 months of a year, it must pay the license
tax by July 30 of the same year.
- If it resumes its
production/business in the last 6 months of a year, it must pay the license tax
by January 30 of the following year.
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Article
6. Effect[13]
1. This Decree comes into
force from January 01, 2017.
2. A license taxpayer currently
doing business which declared and paid such tax before January 01, 2017 is not
required to submit a license tax declaration fee for the following years if the
factors serving as the basis for determining the amount of such tax are not
changed.
Based on capital or
turnover and tax rates, the tax authority shall review and prepare a file on
license tax, notify the tax payable to the organization, individual, group of
individuals or household and manage collection thereof in accordance with this
Decree.
3. From the effective
date of this Circular, the Government's Decree No. 75/2002/ND-CP dated August
30, 2002 and Article 18 of the Government's Decree No. 83/2013/ND-CP dated July
22, 2013 shall cease to have effect.
Article
7. Responsibility for implementation
1. The Ministry of
Finance shall provide guidelines for Articles 2, 3, 4 and 5 of this Decree.
2. Ministers, heads of
ministerial bodies, heads of Governmental agencies, Presidents of People’s
Committees of provinces and central-affiliated cities, and regulated entities
of this Decree are responsible for the implementation of this Decree./.
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CERTIFIED BY
PP. THE
MINISTER
THE DEPUTY MINISTER
Vu Thi Mai
[1] This is the consolidated document of:
- The
Government’s Decree No. 139/2016/ND-CP dated October 04, 2016 on license tax,
which comes into force from January 01, 2017.
- The Government’s
Decree No. 22/2020/ND-CP dated February 24, 2020 on license tax on amendments
to the Government’s Decree No. 139/2016/ND-CP dated October 04, 2016 on license
tax, which comes into force from February 25, 2020 (hereinafter referred to as
“the Decree No. 22/2020/ND-CP”).
This documents does not
replace the 02 abovementioned Decrees.
[2] The Decree No. 20/2020/ND-CP is promulgated
pursuant to:
“The Law on
Government Organization dated June 19, 2015;
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The Law on Assistance
for Small- And Medium-Sized Enterprises dated June 12, 2017;
At the request of the
Minister of Finance;
The Government hereby promulgates
a Decree on amendments to the Government’s Decree No. 139/2016/ND-CP dated
October 04, 2016 on license tax.”
[3] This Clause is amended by Point a Clause 1
Article 1 of the Decree No. 22/2020/ND-CP, which comes into force from February
25, 2020.
[4] This Clause is amended by Point b Clause 1
Article 1 of the Decree No. 22/2020/ND-CP, which comes into force from February
25, 2020.
[5] This Clause is added by Point c Clause 1
Article 1 of the Decree No. 22/2020/ND-CP, which comes into force from February
25, 2020.
[6] This Clause is added by Point c Clause 1
Article 1 of the Decree No. 22/2020/ND-CP, which comes into force from February
25, 2020.
[7] This Clause is added by Point c Clause 1
Article 1 of the Decree No. 22/2020/ND-CP, which comes into force from February
25, 2020.
[8] This Point is amended by Point a Clause 2
Article 1 of the Decree No. 22/2020/ND-CP, which comes into force from February
25, 2020.
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[10] This Clause is amended by Point c Clause 2
Article 1 of the Decree No. 22/2020/ND-CP, which comes into force from February
25, 2020.
[11] This Clause is amended by Clause 3 Article
1 of the Decree No. 22/2020/ND-CP, which comes into force from February 25,
2020.
[12] This Clause is amended by Clause 4 Article
1 of the Decree No. 22/2020/ND-CP, which comes into force from February 25,
2020.
[13] Article 2 of the Decree No. 22/2020/ND-CP
stipulates that:
“Article 2.
Implementation and effect
1. This Decree comes
into force from February 25, 2020.
2. Ministers, heads of
ministerial bodies, heads of Governmental agencies, Presidents of People’s
Committees of provinces and central-affiliated cities, and organizations,
individuals, groups of individuals and households concerned are responsible for
the implementation of this Decree./.”