Bases for determining excise tax:
- For economic organizations: Based on registered capital (as charter capital or investment capital) of the year preceding the tax year, stated in the business registration certificate or investment license, certificate investment to determine the license tax payable.
- For individual production and business households; Shops, stalls, shops ... belonging to independent economic-accounting establishments or affiliated branches of dependent cost-accounting; Group of workers from business establishments contracted to do business: based on average monthly income to determine the tax payable license.
Excise tax level:
- Organizations and enterprises shall base themselves on registered capital to determine the license tax payable according to 4 levels as follows:
Unit: VND
| Step Excise |
Registered capital | Business license tax close the whole year |
| Level 8 | Over VND XNX | 3.000.000 |
| Level 8 | From 5 billion to VND28X billion | 2.000.000 |
| Level 8 | From 2 billion to under 5 billion | 1.500.000 |
| Level 8 | Under 2 billion | 1.000.000 |
- Household business and individual; Shops, stalls, shops ...; The group of employees of business establishments contracted by business shall pay license tax based on the average income to determine the payable license tax rate according to 6 levels as follows:
Unit: VND
|
tax bracket |
Income 1 month |
The tax is paid all year |
| 1 | On 1.500.000 | 1.000.000 |
| 2 | On 1.000.000 to 1.500.000 | 750.000 |
| 3 | Over 750.000 to 1.000.000 | 500.000 |
| 4 | Over 500.000 to 750.000 | 300.000 |
| 5 | Over 300.000 to 500.000 | 100.000 |
| 6 | Equal to or less than 300.000 | 50.000 |
- Member enterprises in the provinces and centrally-run cities of the industry-wide-accounting enterprises pay license tax at a uniform rate of VND 2.000.000 / year. The above member enterprises, if having branches in districts, towns and other business points, shall pay license tax at a uniform rate of VND 1.000.000 / year.
- Business establishments are dependent accounting or reporting branches, other economic organizations ... do not have a business registration certificate or have a business registration certificate but on the registration without registering the registered capital, it is unified collect license tax according to the rate of VND 30 / year.
- For newly established units based on the business license, if the date of establishment is after 30 / 06 of the year, in the first year, only the excise tax amount of 1 / 2 is compared with the above table. The following years must be submitted according to the above schedule.
- Fees for late payment of excise tax
