Business License Tax exemption for business locations used to launch a product.
On Jul 02nd 2018, Hanoi Department of Tax issued the Official dispatch No 45747/CT-TTHT. Whereby, in case an Enterprise establishes a new business location with the aim to launch their products without having any manufacturing and operation activities then Enterprise is not required to submit Business License Tax for those locations.
If above locations occur manufacturing and operation activities, then Enterprise is required to submit business license Tax for this business location as regulation in Decree No 139/2016/NĐ-CP.
