On July 9, 2020, the Ministry of Finance issued the Circular 65/2020/TT-BTC amending and supplementing some articles of Circular 302/2016/TT-BTC providing guidelines for the business license fee (Circular 65). The Circular 65 came into effective on August 23, 2020. NHQuang&Associates has analyzed 2 (two) main contents in the Circular, as follows:
(i) Supplementing the subjects which are exempted from business license fee; and
(ii) Amending the regulations on the time limit for declaring and paying business license fee for subjects that newly engaged in production, business or are newly established.
Some new guidelines on business license fee
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