Điểm mới Nghị định 22/2020/NĐ-CP về lệ phí môn bài

On February 24, 2020, Decree 22/2020 / ND-CP was officially issued and takes effect from February 25, 2020 accordingly,. The following article will detail five notable new points of Decree 22/2020 / ND-CP:

(1) Three more cases of license fee exemption

According to Point c, Clause 1, Article 1 of Decree 22/2020 / ND-CP, from February 25, 2020, there will be 03 more cases of exemption from license fees, specifically:

During the license fee exemption period, if the above-mentioned organizations, households, individuals, groups of individuals, small and medium-sized enterprises establish branches, representative offices and business locations, these locations license fees are also exempted.

(2) Supplementing the provisions on the deadline for paying license fees

Due to the addition of subjects eligible for fee exemption, the deadline for payment of fees with these subjects is also prescribed in a new and specific manner:

– For small and medium-sized enterprises converted from business households, from the fourth year from the establishment year, if the license fee exemption period ends within the first 6 months of the year, the deadline for paying license fees is July 30, the end of the exemption period. If the license fee exemption period ends within the last 6 months, the deadline for paying licensing fees is the latest on January 30 of the year preceding the end of the exemption period.

– For family households, individuals or groups of individuals, production and business that have been dissolved, and return to production and business activities, in case of commencement of operation in the first 6 months of the year, the deadline for paying license fees is July 30 at the latest. For other case, the deadline for paying license fee is 30 January of the year preceding the year of operation.

(3) License fee rates for small and medium-sized enterprises

For license fee rates of small and medium-sized enterprises, there is a change in Circular 22/2020. Small and medium enterprises have just been transformed from the household business model. Previously, regulations on exempting license fees for the first 3 years of business. After the fee exemption period,

• If the time limit expires license fees in the first six months, businesses will have to pay license fees for the whole business year.
• If the time limit expires the license fee is in the last six months of the year. Businesses will only need to pay 50% of the license fee for the whole year.

(4) No license fees are required if production and business are stopped

When enterprises suspend production and business activities, businesses will not need to pay license fees when they meet one of the following conditions:

– There is a written request for temporary cessation of production and business activities. Send the document to the tax office before January 30

– Not yet paid the license fee of the year in which businesses are temporarily suspending production and business

(5) In some cases, license fee declaration is not required

Households, individuals and groups of individuals that pay tax by the presumptive method are not required to declare license fees. Tax authorities will base on tax returns, database of tax industry to determine business revenue as a basis for calculating the license fee payable.

Legal basis:

– Decree 22/2020/ND-CP regulates license fees

–  Decree No. 139/2016/ND-CP regulates license fees on October 4, 2016.

– Draft of amending and supplementing a number of articles of Decree No. 139/2016/ND-CP

– Instructions under the website of the Ministry of Finance:

https://www.mof.gov.vn/webcenter/portal/ttpltc/r/m/dtvbqppl/dtvbqppl_chitiet?dDocName=MOFUCM172938&_afrLoop=58916762699910269#!%40%40%3F_afrLoop%3D58916762699910269%26dDocName%3DMOFUCM172938%26_adf.ctrl-state%3Ddfi8ti63j_510