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Homework Chapter.2 License fee

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HOMEWORK OF CHAPTER 2 – LICENSE FEE Exercise 1: Hai Yen Company was established on February 25, 2017 with chartered capital of VND 9 billion and submitted the license fee declaration i

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HOMEWORK OF CHAPTER 2 – LICENSE FEE Exercise 1: Hai Yen Company was established on February 25, 2017 with chartered capital of VND 9

billion and submitted the license fee declaration in February 2017 Assume that on January 1, 2018, the Company change its charter capital to VND 12 billion

Question:

1 Will the company have to re-apply the license fee declaration in 2018?

2 If yes, where to submit the license fee declaration and what date will be the deadline (the last date) to declare according to current law?

3 What will be the amount of license fee payable in 2017, 2018, and 2019?

Exercise 2: The Company was established on July 25, 2017 with the chartered capital of 11 billion dong

and submitted the license fee declaration in July 2017 Assume that on January 1, 2018, the Company change its charter capital to 9 billions dong So what will be the amount of 2017, 2018, and 2019 license fees payable?

Exercise 3: Thanh Cong Joint Stock Company’s headquarter was established on July 01, 2017 with

charter capital of 6,000,000,000 dong and located in Ho Chi Minh City

Two dependent accounting branches was also established at the same time :

- Branch 01: Located in Ho Chi Minh City;

- Branch 02: Located in Binh Duong;

On September, 2018, Thanh Cong Company change its charter capital to 12,000,000,000

Requirements: To calculate license fee payable in 2017, 2018, and 2019?

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