What cases are exempted from business license fees?

(Baonghean) - Nghe An Tax Department responds to opinions of businesses and people about business license fees.

Ask:Please let the Tax Department know: From January 1, 2017, which cases are exempt from business license fees?

Reply:

In Article 3, Decree No. 39/2016/ND-CP dated October 4, 2016 of the Government regulating business license fees:

Cases exempted from business license fees include:

1. Individuals, groups of individuals, and households engaged in production and business activities with annual revenue of VND 100 million or less.

2. Individuals, groups of individuals, and households that conduct irregular production and business activities; do not have a fixed location according to the guidance of the Ministry of Finance.

3. Individuals, groups of individuals, households producing salt.

4. Organizations, individuals, groups of individuals, households engaged in aquaculture, fishing and seafood logistics services.

5. Commune cultural post office; press agency (printed newspaper, radio, television, electronic newspaper).

6. Branches, representative offices, and business locations of cooperatives providing technical services directly serving agricultural production.

7. Commune people's credit funds; cooperatives specializing in agricultural production services; branches, representative offices, and business locations of cooperatives and private enterprises operating in mountainous areas. Mountainous areas are determined according to regulations of the Ethnic Committee.

NGHE AN TAX DEPARTMENT