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Important notes for license fee in 2022

End of Januaries is the time for organizations and individuals operating in production and trading of goods and services to pay license fee. Many Circulars and Decrees on license fee have been issued such as Circular 302/2016/TT-BTC, Decree 139/2016/ND-CP, Decree 22/2020/ND-CP, Decree 126/2020/ND-CP and Circular 80/2021/TT-BTC, dated September 29, 2021. However, these documents have many overlapping provisions and businesses are still confused or have not updated all the amended and supplemented information in circulars and decrees, leading to late filing of declarations, wrong/late payment of this fee. The deadline for paying license fees for businesses in 2022 is approaching and especially, for new businesses established in 2021 who was exempted from license fees for the first year of establishment. In this context, businesses should note the followings to implement:

Deadline for submission of declaration form

(1) Newly established enterprises in 2021

Year 2021

Year 2022

From 2022 onwards

Payment: Exempt Declaration: Before January 30, 2022

Use the form: 01/MBAI (fee is equal to 0)

Payment: Submit before January 30, 2022

Declaration: Submit license fee declaration before January 30, 2022

Utilize form: 01/LPMB

Payment: Execute as guided in section (2) below

Declaration: Execute as guided in section (2) below

(2) Enterprises, which have been operating before 2022

  • Submit annually before January 30

  • From January 01, 2022: using form 01/LPMB

Fee level


Charter capital (or investment capital)

License fee level


Over VND 10 billion

VND 3,000,000/year


VND 10 billion or below

VND 2,000,000/year


Branches, representative offices, business locations, non-business units, other economic organizations

VND 1,000,000/year

Newly established enterprises are exempted from license fee in the first year of establishment. Deadline for license fee payment is the same as deadline for submitting the declaration, no later than January 30, 2022.

How to prepare a declaration form

There are 02 options as follows:

Option 1: Declare using HTKK application version 4.6.5 and submit it on website “thuedientu”.

  • S1: Go to HTKK software → Fees & Charges→ License fee declaration (01/LPMB) → Select tax period

  • S2: Fill in the information → Export XML file

  • S3: Access to the website ( → Declare → Submit XML declaration form

  • S4: Select the declaration that has just been saved → Digitally sign → Submit application → OK

Option 2: Declare directly on the website “thuedientu”

  • S1: Log into the website (

  • S2: Select section Tax return → Online declaration → Fill in the corresponding information → Click complete declaration → Sign and submit the application.

Should you have any concerns during the process of implementing the regulations, please contact us.

License fee 2022
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