Guidance on Implementing Business License Fee Accounting

09:08, 11/07/2024

January 05, 2017, the General Department of Taxation issued Official Dispatch 27/TCT-KK providing guidance on the accounting of business license fees (BLF).

upgrading the application to support the accounting of obligations and vouchers for LPMB payment in 2017 according to the new sub-items as follows:

- The TMS application is upgraded to enable the accounting of obligations and vouchers for LPMB payment according to the new sub-items;- The E-tax electronic tax payment application is upgraded to add new sub-items to the economic content list so that taxpayers can select these sub-items, such as:

Item 2850: Business production fees (..., LPMB from 2017).

- Sub-item 2862: LPMB level (grade) 1;- Sub-item 2863: LPMB level (grade) 2;- Sub-item 2864: LPMB level (grade) 3;

- The E-tax electronic tax payment application is upgraded to update the names of the sub-items for business license tax accounting according to the old regulations to avoid confusion for taxpayers.

See more content on accounting for obligations and LPMB payments in 2017 into the state budget at Official Dispatch 27/TCT-KK.

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