Yesterday afternoon, the Taxation Department under the Ministry of Finance announced the issuance of Official Letter No. 645/CT-CS on the abolition of regulations governing the declaration and payment of business license fees.
According to the official letter, Resolution No. 198/2025/QH15 dated May 17, 2025, issued by the National Assembly on a number of special mechanisms and policies to promote private-sector development, which provides for the termination of the collection and payment of business license fees effective January 1, 2026.
In addition, Government Decree No. 362/2025/ND-CP dated December 31, 2025, which details a number of provisions and measures for the implementation of the Law on Fees and Charges, stipulates the repeal of Government Decree No. 139/2016/ND-CP dated October 4, 2016, on business license fees, as well as Government Decree No. 22/2020/ND-CP dated February 24, 2020, amending and supplementing certain articles of Decree No. 139/2016/ND-CP.
On this basis, from January 1, 2026, taxpayers will no longer be required to pay business license fees for 2026 and subsequent years, nor will they be required to submit business license fee declarations for those years.
The Taxation Department has requested provincial and municipal tax authorities to disseminate this information to taxpayers to ensure consistent implementation of business license fee declaration and payment policies from 2026 onward.
At the same time, tax authorities are instructed to review and apply tax administration measures in accordance with regulations to ensure the full and accurate collection of business license fees payable for 2025 and earlier years into the state budget.
