MIỄN NỘP LỆ PHÍ MÔN BÀI NĂM ĐẦU THÀNH LẬP
Hằng năm thì mỗi doanh nghiệp, cá nhân, hộ gia đình kinh doanh có doanh thu trên 100 triệu/năm bắt buộc phải nộp lệ phí môn bài. Bên cạnh đó, pháp luật còn quy định chính sách miễn lệ phí môn bài cho một số trường hợp. Mới đây, tại Nghị định 22/2020/NĐ-CP sửa đổi Nghị định 139/2016/NĐ-CP mới bổ sung thêm 3 trường hợp được miễn nộp lệ phí môn bài từ ngày 25/02/2020.
Theo Nghị định 22/2020/NĐ-CP bổ sung khoản 8, 9 và khoản 10 Điều 3 của Nghị định 139/2016/NĐ-CP, thêm 03 trường hợp miễn lệ phí môn bài mới bao gồm:
– Miễn lệ phí môn bài trong năm đầu thành lập hoặc ra hoạt động sản xuất kinh doanh (từ ngày 01/01 đến ngày 31/12) đối với:
+ Tổ chức thành lập mới;
+ Hộ gia đình, cá nhân, nhóm cá nhân lần đầu ra hoạt động sản xuất, kinh doanh;
– Doanh nghiệp nhỏ và vừa chuyển từ hộ kinh doanh được miễn lệ phí môn bài trong 03 năm kể từ ngày được cấp Giấy chứng nhận đăng ký doanh nghiệp lần đầu;
– Trường phổ thông công lập và mầm non công lập.
Trong thời gian miễn lệ phí môn bài, nếu tổ chức, hộ gia đình, cá nhân, nhóm cá nhân, doanh nghiệp nhỏ và vừa nêu trên thành lập chi nhánh, văn phòng đại diện, địa điểm kinh doanh thì các địa điểm này cũng được miễn lệ phí môn bài trong thời gian tổ chức, hộ gia đình, cá nhân, nhóm cá nhân, doanh nghiệp nhỏ và vừa được miễn lệ phí môn bài.
Chi nhánh, văn phòng đại diện, địa điểm kinh doanh của doanh nghiệp nhỏ và vừa thành lập trước ngày 25/02/2020 thì thời gian được miễn lệ phí môn bài tính từ ngày 25/02/2020 đến hết thời gian doanh nghiệp nhỏ và vừa được miễn lệ phí môn bài.
Doanh nghiệp nhỏ và vừa chuyển từ hộ kinh doanh trước ngày 25/02/2020 thì miễn lệ phí môn bài theo Luật Hỗ trợ doanh nghiệp nhỏ và vừa.
Nghị định này có hiệu lực từ ngày 25/02/2020.
Doanh nghiệp, cá nhân có thể tham khảo thêm tại đây: Nghị định 22/2020/NĐ-CP
Chúc các bạn ngày mới thành công!
[…] với doanh nghiệp mới thành lập: Được miễn nộp Lệ phí môn bài theo Nghị định 22/2020/NĐ-CP (sửa đổi bổ sung Nghị định Số 139/2016/NĐ-CP về Lệ phí môn bài). Thời […]
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