To facilitate and create conditions for investors, the Government has promptly issued documents to support and promote economic facilitation. benefit from the complicated developments of the Covid-19 epidemic and its devastation to the country's economy. In addition to the cases of license fee exemption specified in Article 3 of Decree 139/2016/ND-CP of the Government, there is currently the latest government document clearly regulating each specific case and subjects. The latest license fee exemption is specifically stipulated in Circular 65/2020/BTC and Decree 22/2020/ND-CP:

CASE 1

• Cooperatives and cooperative unions (including branches, representative offices, and business locations) operating in the agricultural sector according to regulations provisions of law on agricultural cooperatives.
• Cooperatives and cooperative unions (including branches, representative offices, and business locations) must be established and operate according to regulations. regulations of the Cooperative Law; The agricultural field of operation is determined according to the provisions of Article 3 of Circular No. 09/2017/TT-BNNPTNT dated April 17, 2017 of the Minister of Agriculture and Rural Development guiding the classification and evaluation of conformity. cooperatives operating in the agricultural sector, including cooperatives and cooperative unions with production and business activities in many fields, including the agricultural sector.< /li>

CASE 2

People's Credit Fund; branches, representative offices, business locations of cooperatives, cooperative unions and private enterprises doing business in mountainous areas. Mountainous areas are determined according to the regulations of the Committee for Ethnic Minorities.

CASE 3

Exemption from license fees in the first year of establishment or production and business activities (from January 1 to December 31) for:< /span>

• Newly established organization (issued with new tax code, new business code).
• Households, individuals, groups of individuals launching production and business activities for the first time.
• During the license fee exemption period, organizations, households, individuals, groups of individuals establish branches, representative offices, or business locations. business, branches, representative offices, and business locations are exempt from license fees during the organization, households, individuals, and groups of individuals are exempt from license fees.

In case of newly established organizations, households, individuals, groups of individuals launching production and business activities for the first time before February 25, 2020 and establish branches, representative offices, business locations from February 25, 2020 (if any), then organizations, households, individuals, groups of individuals, branches, representative offices, locations Business locations pay license fees according to the provisions of Decree No. 139/2016/ND-CP dated October 4, 2016 of the Government regulating license fees.

CASE 4

Small and medium-sized enterprises converting from business households (according to the provisions of Article 16 of the Law on Support for Small and Medium-sized Enterprises) are exempt from license fees for a limited period of time. 03 years from the date of issuance of the first business registration certificate.

• During the license fee exemption period, small and medium-sized enterprises that establish branches, representative offices, or business locations shall Business locations and locations are exempt from license fees during the period when small and medium-sized enterprises are exempt from license fees. In case branches, representative offices, business locations of small and medium-sized enterprises are established (issued with an operation registration certificate) since February 25, 2020 (date of Decree No. 22/2020 /ND-CP dated February 24, 2020 of the Government takes effect), the license fee exemption period of branches, representative offices, and business locations is calculated from the date the branch, representative office Representatives are granted a Certificate of registration of branch operations, representative offices, and business locations are granted a Certificate of business location registration until the end of the period when small and medium-sized enterprises are exempt from license fees.< /span>
• Branch, representative office, business location of small and medium-sized enterprises (exempt from license fees according to the provisions of Article 16 of the Support Law small and medium-sized enterprises) established before the effective date of Decree No. 22/2020/ND-CP dated February 24, 2020 of the Government, the license fee exemption period of branches and representative offices is Business presence and location are calculated from the effective date of Decree No. 22/2020/ND-CP until the end of the period when small and medium-sized enterprises are exempt from license fees.
• Small and medium-sized enterprises converted from business households before the effective date of Decree No. 22/2020/ND-CP dated February 24, 2020 of the Government Implement license fee exemption according to the provisions of Article 16 and Article 35 of the Law on Support for Small and Medium Enterprises.

CASE 5

Public general education establishments and public preschool education establishments