Exempting business-license fee for the following subjects:
1. Cooperatives and unions of cooperatives (including branches, representative offices, business locations) operating in the agricultural sector in accordance with the law on agricultural cooperatives.
2. People’s credit fund; branches, representative offices, business locations of cooperatives, unions of cooperatives and of private enterprises doing business in mountainous areas. Mountainous areas are determined according to the Committee for Ethnic Affairs.
3. Business-license tax exemption in the first year of establishment or production and business activities (from January 1 to December 31) for:
+ Newly established organizations (granted new tax identification numbers, new business identification numbers).
+ Households, individuals and groups of individuals that are first engaged in production and business activities.
+ During the exemption period, if an organization, household business, individual or group of individuals establishes a new branch, representative office or business location, the new branch, representative office or business location shall be also exempted from the license fee for the same exemption period granted to that organization, household business, individual or group of individuals
4. Small and medium-sized enterprises (SMEs) transferred from business households shall be exempt from license fees within 03 years from the date of issuance of initial enterprise registration certificate.
+ In case a branch, representative office, business location of a SME is established (issuance of operation registration certificate) from February 25, 2020, the time for license fee exemption of branches, representative offices and business locations shall be counted from the date of issuance of the operation registration certificates of branches, representative offices or issuance of business location registration certificates of business locations until the end of the period for which SMEs are exempted from the license fees

+ If branches, representative offices, business locations of small and medium-sized enterprises established before February 25, 2020, the time of license fee exemption for branches, representative offices and business locations shall be calculated from February 25, 2020 to the end of the period for which SMEs are exempted from license fees.
5. Public general education institutions and public preschool education institutions.