The 2024 business tax declaration and payment period is coming soon, in which accountants need to complete what documents and procedures? The following article of MISA MeInvoice electronic invoice will provide readers with the most detailed view of business tax !
1. Overview of business license fees (business license tax)
1. What is business license tax?
2. Subjects subject to business license tax
2. Business license tax rates 2024 (Business license tax payment rates)
* 2024 business license tax payment level for organizations engaged in production and trading of goods/services:
* 2024 business license tax payment level for individuals and business households engaged in production and trading of goods/services:
3. Deadline for paying business license tax 2024
3.1 Deadline for submitting tax declaration for business license fee
3.2 Deadline for payment of business license fee
4. How to pay business license fees (taxes) 2024
5. Form 01/LPMB 2024 business iraq telegram data license fee declaration form
6. Regulations on penalties for late payment of business license fees and business license fee declarations
7. Summary of some key points and frequently asked questions
1. Overview of business license fees (business license tax)
1. What is business license tax?
Business license tax (or business license fee) is a type of direct in a fiercely competitive market tax that individuals, business households, and organizations producing and trading goods and services must pay annually based on investment capital or charter capital, and revenue to the direct tax management agency.
Except for some cases exempted from business license tax, all individuals, business households and business organizations must pay business license tax as vietnam data a kind of card to continue doing business and production.
Note that: the term “business license tax” is still commonly used by people, but it is no longer used in State legal documents since January 1, 2017, and is replaced by the term ” business license fee” .
2. Subjects subject to business license tax
Pursuant to Article 2 of Decree 139/2016/ND-CP and Article 1 of Circular 65/2020/TT-BTC, the payers of business license fees are organizations, individuals, groups of individuals, and households engaged in production and trading of goods and services, specifically the following subjects ( Except for cases exempted from business license fees as prescribed in Article 3 of Decree No. 139/2016/ND-CP and Clause 1, Article 1 of Decree No. 22/2020/ND-CP amending and supplementing a number of