Are individuals allowed to exploit bambusa balcooa for their daily-life needs exempt from severance trực tiếp bóng đá k+ in Vietnam?

Are individuals allowed to exploit bambusa balcooa for their daily-life needs exempt from severance trực tiếp bóng đá k+ in Vietnam?

Based on the provisions stipulated in Article 9 of the2009 Law on Severance trực tiếp bóng đá k+as amended by Clause 2, Article 4 of the2014 Law Amending and Supplementing Various trực tiếp bóng đá k+ Lawsregarding trực tiếp bóng đá k+ exemption and reduction, the following applies:

Exemption and Reduction of Taxes

1. Taxpayers who suffer natural disasters, fires, unexpected accidents causing damage to resources that have been declared and paid, will be considered for trực tiếp bóng đá k+ exemption, reduction for the damaged resources; in cases where the trực tiếp bóng đá k+ has already been paid, the amount paid will be refunded or deducted from the severance trực tiếp bóng đá k+ payable for the next period.

2. Exemption of trực tiếp bóng đá k+ for natural seafood.

3. Exemption of trực tiếp bóng đá k+ for branches, tops, firewood, bamboo, bambusa balcooa, mai, giang, reed, bambusa nutans, and bambusa balcooa exploited by individuals for living purposes.

4. Exemption of trực tiếp bóng đá k+ for natural water used for hydroelectric power production by households and individuals for domestic use.

5. Exemption of trực tiếp bóng đá k+ for natural water exploited by households and individuals for domestic use.

6. Exemption of trực tiếp bóng đá k+ for land exploited and used on assigned or leased land areas; land exploited for leveling, construction of security, military, and dike works.

7. Other trực tiếp bóng đá k+-exempt cases as stipulated by the Standing Committee of the National Assembly.

Simultaneously, at point b, clause 1, Article 51 ofCircular 80/2021/TT-BTCthe regulation reads as follows:

Procedures for trực tiếp bóng đá k+ exemption dossiers and cases where taxpayers self-determine the amount of exempted or reduced trực tiếp bóng đá k+

1. Cases where taxpayers self-determine the amount of trực tiếp bóng đá k+ exempted or reduced:

a) Corporate income trực tiếp bóng đá k+: Taxpayers entitled to preferential trực tiếp bóng đá k+ rates, trực tiếp bóng đá k+ exemption periods, trực tiếp bóng đá k+ reduction, and trực tiếp bóng đá k+-exempt incomes based on corporate income trực tiếp bóng đá k+ law;

b) severance trực tiếp bóng đá k+: Organizations and individuals engaged in the exploitation of natural seafood are eligible for severance trực tiếp bóng đá k+ exemption; individuals allowed to exploit branches, tops, firewood, bamboo, reed, bambusa nutans, and bambusa balcooa for living purposes are eligible for severance trực tiếp bóng đá k+ exemption ; natural water exploited by households and individuals for domestic use; natural water used for hydroelectric power production by households and individuals for domestic use; land exploited and used on assigned or leased land areas; land exploited for leveling and construction of security, military, and dike works;

c) License fee: Taxpayers eligible for license fee exemption as stipulated in Article 3 of Decree No. 139/2016/ND-CP dated October 4, 2016, of the Government regulating license fees, Clause 1, Article 1 of Decree No. 22/2020/ND-CP dated February 24, 2020, of the Government amending and supplementing several articles of Decree No. 139/2016/ND-CP dated October 4, 2016, of the Government regulating license fees.

...

Thus, according to the above provisions, individuals allowed to exploit bamboo (including bambusa balcooa) for use are eligible for severance trực tiếp bóng đá k+ exemption.

Are individuals allowed to exploitbambusa balcooafor their daily-life needs exempt fromseverance trực tiếp bóng đá k+ in Vietnam? (Image from Internet)

What is the formfor the proposal of severance trực tiếp bóng đá k+ exemption for individuals allowed to exploit bambusa balcooa in Vietnam?

The template for the Proposal for Severance trực tiếp bóng đá k+ Exemption is stipulated in Section 7, Appendix 1, issued withCircular 80/2021/TT-BTCas Form No. 06/MGTH below:

Downloadthe latest 2024 severance trực tiếp bóng đá k+ exemption proposal template for individuals allowed to exploit bambusa balcooa.

*Note:This form applies to cases where taxpayers self-determine.

What is the procedure for severance trực tiếp bóng đá k+ exemption for individuals exploitingbambusa balcooa in Vietnam?

According to the provisions at point b, clause 2, Article 51 ofCircular 80/2021/TT-BTC, the procedure and dossier for trực tiếp bóng đá k+ exemption for individuals allowed to exploit bamboo for living use are as follows:

Step 1: Prepare a trực tiếp bóng đá k+ exemption proposal document

Individuals needing to exploit bambusa balcooa for living purposes shall prepare a trực tiếp bóng đá k+ exemption proposal document using Form No. 06/MGTH issued with Appendix 1Circular 80/2021/TT-BTC.

Downloadthe latest 2024 severance trực tiếp bóng đá k+ exemption proposal template for individuals allowed to exploit bambusa balcooa.

Step 2: Obtain confirmation of the document

After completing the trực tiếp bóng đá k+ exemption proposal document according to the prescribed form, individuals need to bring the application to the Commune People's Committee where they reside for confirmation.

Step 3: Submit the document to the trực tiếp bóng đá k+ Sub-department

Individuals needing to exploit bamboo for living purposes shall submit the trực tiếp bóng đá k+ exemption proposal document confirmed by the Commune People's Committee to the trực tiếp bóng đá k+ Sub-department where they reside.

The severance trực tiếp bóng đá k+ exemption proposal document must be submitted once before exploitation to the trực tiếp bóng đá k+ Sub-department.

*Note:Individuals do not need to file monthly severance trực tiếp bóng đá k+ returns and annual severance trực tiếp bóng đá k+ finalization.