How to make license tax declarations?

DETAILED GUIDELINES TO MAKE LICENSE TAX DECLARATIONS ARE AS FOLLOWS:

[1] Tax period: The company must specify the year in which license tax is calculated, for example, 2015 [2] First time: If the company pays license tax for the first time, it shall put a tick in the box. [3] Additional declaration(s): If the company declares license tax for the first time in the tax year, it should not fill this box. If it has declared license tax in previous years, it should write down the number of years in which it declared license tax. [4] Taxpayer:

• Write the name of the company that pays license tax
• If it is the head office, then write “head office”
• If the branch is not situated in the same locality with the head office and it must pay license tax, write the address of the branch.

[5] Tax code: Write the full tax code of the business establishment and pay license tax.

[6] Address: Write the business establishment’ address as specified in the business registration certificate to declare and pay license tax. It should be noted that this address only mentions the ward and commune levels.

[7] District: [8] City/ Province: [9] Phone: [10] Fax: [11] Email: The indicators from [12] to [20] are for the tax agent. You can skip these indicators.

[21] Additional declaration(s) for new establishment(s) set up in the year (mark x if yes)

• If the business establishment declares for the first time in the tax year, it doesn’t need mark this indicator.
• If the enterprise in the year has declared license tax for newly established business establishment(s) which is/ are subject to license tax payment, then mark x in this box.

Indicators in the table:

[22] License Taxpayer: The same as indicator [4] that we have guided above. [23] Dependent unit(s) situated in the same locality with the head office (write the name(s) and address(es)):

• If the head office pays the license tax, write the name of the dependent branch(es), business location(s), restaurant(s), etc., that are situated in the same locality with the head office.
• If the branch(es) is/are not located in the same locality with its head office, the name(s) of the dependent branch(es), shop(s), business location(s) must be written adequately in corresponding columns.

[24] Total license tax that must be paid: Write the total amount of license tax.

Guidelines to fill in the columns in the table:

Indicator code column: is the code of the license tax level

Registered capital, average monthly income level column: Write the capital amount registered in the business registration certificate or investment license recorded until December 31st of the previous year. If it is a newly established establishment, write the registered capital

License tax level column: Write the license tax level of the enterprise; base on the registered capital to look up license tax level

License tax rate column: Based on the license tax level, the enterprise can check its license tax amount. It should be noted that a license tax declaration submitted to the tax office is considered valid when:

• The declaration is made according to the form.
• The declaration clearly states the address, name, tax code, etc. of the business establishment.
• The declaration is signed and stamped by the legal representative of the business establishment.

For more information on license tax and how to pay license tax, please contact PHAN LAW VIETNAM for advice from our experts.

LICENSE TAX DECLARATION FORM

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LICENSE TAX DECLARATION

[01] Tax period: year …….. [02]  First time *          [03] Additional declaration * [04] Taxpayer:…………………………………………………………………………. [05] Tax code: ………………………………………………………………………………… [06] Address:  ……………………………………………………………………………………… [07] District: ………………. [08] Province/City: ………………………………. [09] Phone No.: …………………  [10] Fax: ……………… [11] Email: ……………… [12] Tax agency (if any) :…………………………………………………………………………. [13] Tax code: ………………………………………………………………………………… [14] Address:  ……………………………………………………………………………………… [15] District: ………………. [16] Province/City: ………………………………. [17] Phone No.: …………………  [18] Fax: ……………… [19] Email: ……………… [20] Tax agent contract No.:………………………………dated …………………………….. * [21] Additional declaration(s) for the newly set up establishment(s) in the year (Put the mark “X” if having)                                                                                                                    

Currency unit: Vietnam Dong