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
Level | Charter capital (or investment capital) | License fee level |
1 | Over VND 10 billion | VND 3,000,000/year |
2 | VND 10 billion or below | VND 2,000,000/year |
3 | 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 (https://thuedientu.gdt.gov.vn/) → 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 (https://thuedientu.gdt.gov.vn/)
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.