Abolish business license fees.

Based on current legal regulations, from January 1, 2026, taxpayers are no longer required to submit documents or pay business license fees for 2026 and subsequent years. This regulation stems from the fact that the State has officially ceased collecting and paying business license fees; simultaneously, all legal documents that previously served as the legal basis for collecting this fee have been abolished.

Focus on providing guidance to household businesses. — Focus on guiding household businesses to switch to a different tax declaration method. Photo: An Ngoc

Specifically, Clause 7, Article 20 of Resolution No. 198/2025/QH15 dated May 17, 2025, of the National Assembly on some special mechanisms and policies for the development of the private economy clearly stipulates: "The collection and payment of business license fees shall cease from January 1, 2026." This is a regulation with high legal effect, reflecting the consistent policy of the State in reforming the tax, fee, and levy system towards reducing the cost burden for businesses, households, and individuals engaged in production and business activities, thereby creating favorable conditions for the sustainable development of the private economic sector.

Furthermore, to ensure consistency and uniformity within the legal system, the Government issued Decree No. 362/2025/ND-CP dated December 31, 2025, detailing certain provisions and measures for organizing and guiding the implementation of the Law on Fees and Charges. Clause 4, Article 6 of this Decree officially repealed Decree No. 139/2016/ND-CP dated October 4, 2016, and Decree No. 22/2020/ND-CP dated February 24, 2020 – two decrees that directly regulated business license fees and the amendment and supplementation of regulations related to business license fees.

The repeal of the aforementioned decrees means that there is no longer any legal basis for competent state agencies to continue collecting, managing, or requiring declarations of business license fees from the time these regulations expire.

According to the legal principles regarding taxes, fees, and charges, the obligation of taxpayers to pay only arises when there is a specific regulation in place. Once the law has ceased collecting and abolished all legal grounds governing it, the obligation to declare and pay also ceases to exist. Therefore, from January 1, 2026, taxpayers will not only no longer have to pay business license fees but will also no longer have to prepare and submit business license fee declaration forms as in previous years.

Therefore, the exemption from business license fees from 2026 onwards is entirely consistent with current legal regulations, ensuring compliance with the policy of administrative procedure reform, reducing compliance costs, and supporting the development of the private economy as directed by the National Assembly and the Government.

Business license fees originate from the former business license tax, with the main objectives of: recognizing the legal existence of production and business establishments; creating a stable and easily manageable source of state budget revenue; and contributing to the management of business activities according to scale (charter capital, revenue). However, currently, the revenue collected is not large, while the collection process is costly and creates a burden of administrative procedures.

Source: https://baonghean.vn/bai-bo-le-phi-mon-bai-10321343.html