Are enterprises employing persons under 18 year old eligible for non-agricultural kết quả bóng đá trực tiếp use tax exemption in Vietnam?

Are enterprises employing persons under 18 year old eligible for non-agricultural kết quả bóng đá trực tiếp use tax exemption in Vietnam?

Pursuant to Clause 1, Article 9 of the2010 Law on Non-Agricultural kết quả bóng đá trực tiếp Use Tax, the provisions are as follows:

Tax Exemption

1. kết quả bóng đá trực tiếp used for investment projects in fields specially encouraged for investment; investment projects in areas with particularly difficult socio-economic conditions; investment projects in fields encouraged for investment in areas with difficult socio-economic conditions; kết quả bóng đá trực tiếp used by enterprises employing more than 50% of workers who are war invalids and sick soldiers.

2. kết quả bóng đá trực tiếp used by institutions for private investment in activities in education, vocational training, healthcare, culture, sports, and environment.

3. kết quả bóng đá trực tiếp for constructing charity houses, solidarity houses, institutions for caring for the lonely elderly, people with disabilities, orphans; institutions for social disease treatment.

4. Residential kết quả bóng đá trực tiếp within the limit in areas with particularly difficult socio-economic conditions.

5. Residential kết quả bóng đá trực tiếp within the limit for revolutionaries active before August 19, 1945; war invalids ranked 1/4, 2/4; beneficiaries of policies equivalent to war invalids ranked 1/4, 2/4; sick soldiers ranked 1/3; heroes of the people's armed forces; Vietnamese heroic mothers; biological parents, adoptive parents, persons credited with raising martyrs during their adolescence; spouses of martyrs; children of martyrs receiving monthly allowances; revolutionaries affected by Agent Orange; persons affected by Agent Orange with difficult family circumstances.

Thus, currently, kết quả bóng đá trực tiếp use tax exemptions include a total of 5 cases, and there is no provision for tax exemption for enterprises employing persons under 18 year old.

Is the taxable area for non-agricultural kết quả bóng đá trực tiếp use tax in Vietnam based on the area in the kết quả bóng đá trực tiếp certificate or actually used kết quả bóng đá trực tiếp area?

Pursuant to Point a, Clause 2, Article 6 of the2010 Law on Non-Agricultural kết quả bóng đá trực tiếp Use Tax, the provisions are as follows:

Tax Price

1. The taxable price for kết quả bóng đá trực tiếp is determined by multiplying the taxable area by the price per square meter of kết quả bóng đá trực tiếp.

2. The taxable area is regulated as follows:

a) The taxable area is the actually used kết quả bóng đá trực tiếp area of kết quả bóng đá trực tiếp in use.

In the case where multiple parcels are used for residential purposes, the taxable area is the total area of the taxable parcels.

If the State allocates or leases kết quả bóng đá trực tiếp for building industrial zones, the taxable area does not include the area of kết quả bóng đá trực tiếp used for common infrastructure.

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Hence, the taxable area for non-agricultural kết quả bóng đá trực tiếp use tax is the actually used kết quả bóng đá trực tiếp area of kết quả bóng đá trực tiếp used. If multiple parcels are owned, the taxable area is the total area of the parcels. Therefore, it is based on the actually used kết quả bóng đá trực tiếp area used, not the area stated in the kết quả bóng đá trực tiếp certificate.

How to identify the taxpayer for non-agricultural kết quả bóng đá trực tiếp use tax in Vietnamwhen the kết quả bóng đá trực tiếp has been certified but is under dispute?

Pursuant to Point c, Clause 3, Article 4 of the2010 Law on Non-Agricultural kết quả bóng đá trực tiếp Use Tax, the provisions are as follows:

Taxpayer

1. Taxpayers are organizations, households, individuals who have the right to use the kết quả bóng đá trực tiếp subject to tax as stipulated in Article 2 of this Law.

2. In cases where organizations, households, and individuals have not been granted the kết quả bóng đá trực tiếp Use Rights Certificate, House Ownership, and Other Assets Related to kết quả bóng đá trực tiếp (collectively referred to as the Certificate), the user of the kết quả bóng đá trực tiếp is the taxpayer.

3. Specific instances for identifying taxpayers are regulated as follows:

a) In cases where the State leases kết quả bóng đá trực tiếp for investment projects, the lessee of the homestead kết quả bóng đá trực tiếp is the taxpayer;

b) In cases where the kết quả bóng đá trực tiếp use right is leased according to a contract, the taxpayer is identified as per the agreement in the contract. If the contract does not stipulate who the taxpayer is, the kết quả bóng đá trực tiếp-use right holder is the taxpayer;

c) In cases where the kết quả bóng đá trực tiếp has been certified but is under dispute, before the dispute is resolved, the kết quả bóng đá trực tiếp user is the taxpayer. Paying the tax is not a basis for resolving disputes over kết quả bóng đá trực tiếp use rights;

d) In cases where multiple people have the right to use one parcel, the taxpayer is the legal representative of those who jointly hold the rights to that parcel;

dd) In cases where the kết quả bóng đá trực tiếp-use right is contributed as business capital to form a legal entity that holds the kết quả bóng đá trực tiếp use right subject to tax as per Article 2 of this Law, the new legal entity is the taxpayer.

According to this regulation, in cases where the kết quả bóng đá trực tiếp has been certified but is under dispute, before the dispute is resolved, the kết quả bóng đá trực tiếp user is the taxpayer. Paying the tax is not a basis for resolving disputes over kết quả bóng đá trực tiếp use rights.