Lawyer Hoang Thi Quynh, YouMe Law Firm replied:

Clause 9 Article 3 of Decree 139/2016/ND-CP stipulating license fees (added by Point c, Clause 1, Article 1 of Decree 22/2020/ND-CP amending and supplementing a number of articles of Decree No. 139/2016/ND-CP dated October 4, 2016 of the Government regulating license fees) stipulates as follows:

Article 3. License fee exemption

Cases that are exempt from license fees include:

9. Small and medium-sized enterprises that move from household businesses (as prescribed in Article 16 of the Law on Support of Small and Medium-sized Enterprises) are exempt from license fees for a period of 03 years from the date of issuance of the business registration certificate for the first time.

a) During the license fee exemption period, if a small and medium-sized enterprise establishes a branch, representative office or business location, the branch, representative office or business location may be exempted from license fees in the period of license fee exemption

b) Branches, representative offices and business locations of small and medium-sized enterprises (which are exempt from license fees as prescribed in Article 16 of the Law on Support for Small and Medium-sized Enterprises) established before the date of this Decree takes effect, the license fee exemption period of branches, representative offices and business locations shall be counted from the effective date of this Decree to the end of the time the small and medium-sized enterprises are exempt from license fees.

c) Small and medium enterprises converted from business households before the effective date of this Decree shall exempt license fees as prescribed in Articles 16 and 35 of the Law on Support for Small and Medium Enterprises.

Thus, a small and medium-sized enterprise that moves from a household business (as prescribed in Article 16 of the Law on Supporting Small and Medium-sized Enterprises) is exempt from license fees for a period of 03 years from the date of issuance of the business registration certificate for the first time.