License fees are understood as annual revenues for businesses and individuals doing business for the purpose of state management and monitoring the number of businesses and individuals doing business during the year.
January every year is the time when businesses, organizations and individuals prepare to declare and pay license fees. In order to help businesses, organizations, households, and individuals do business in a timely manner and comply with regulations, the article below will provide specific instructions on declaring and paying license fees for 2025.
Regulations on declaration, application submission and license fees are stated in Decree No. 139/2016/ND-CP, Decree No. 22/2020/ND-CP, Decree No. 126/2020/ND-CP, Circular No. 302/2016/TT-BTC and Circular No. 80/2021/TT-BTC. According to the provisions of the above documents, the contents are specified as follows:
LICENSE FEE PAYMENT RATE IN 2025
The 2025 license fee payment rate is applied according to Article 4, Decree No. 139/2016/ND-CP
For enterprises and organizations engaged in production and trading of goods and services: Based on the charter capital stated in the business registration certificate (In case there is no charter capital, it is based on the investment capital recorded in the investment registration certificate), the enterprise determines the level and level of license fees to be paid accordingly. Specifically:
|
Charter capital is stated in the Business Registration Certificate |
License fee amount to be paid |
Payment subsection |
|
Over 10 billion |
3,000,000 VND/year |
2862 |
|
From 10 billion VND or less |
2,000,000 VND/year |
2863 |
|
Branches, representative offices, business locations, public service units, and other economic organizations |
1,000,000 VND/year |
2864 |
DEADLINE FOR PAYING LICENSE FEES 2025
The 2025 license fee payment deadline is based on Article 10, Decree 126/2020/ND-CP
For license fee payers (except business households and individual businesses) newly established in 2023 (including small and medium-sized enterprises transferred from business households) or establishing additional dependent units, Business locations or starting production or business activities that have not yet prepared a license fee declaration must submit the license fee declaration no later than January 30, 2025.
In case there is a change in capital in 2024, the license fee payer shall submit the license fee declaration no later than January 30, 2025.
2025 LICENCE FEE DECLARATION FROM
The 2025 license fee declaration form is form 01/LPMB issued with Appendix I of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.
PROCEDURES FOR WAIVER OF LICENCE FEES IN 2025
If the person paying the license fee falls into the cases of exemption from license fee according to the provisions of Article 3 of Decree No. 139/2016/ND-CP dated October 4, 2016 of the Government regulating license fees, Clause 1 Article 1 Decree No. 22/2020/ND-CP dated February 24, 2020 of the Government amending and supplementing a number of articles of Decree No. 139/2016/ND-CP dated October 4, 2016 of the Government regulating license fees, self-determining the amount of tax exemption or tax reduction and not having to carry out tax exemption or tax reduction application procedures (according to stipulated in Article 51 of Circular No. 80/2021/TT-BTC).
Note: Enterprises established in previous years have already submitted license fee declarations. If there are no changes in charter capital or addition of new branches or business locations, they do not have to submit additional declarations. license fee for 2025 but only need to pay the 2025 license fee no later than January 30, 2025.
