Are investors of multiple investment projects in Vietnam exempt from non-agricultural bóng đá hôm nay trực tiếp use tax for all investment projects?

Are investors of multiple investment projects in Vietnam exempt from non-agricultural bóng đá hôm nay trực tiếp use tax for all investment projects?

Based on Article 11 of the2010 Law on Non-agricultural bóng đá hôm nay trực tiếp Use Tax:

Principles of tax exemption and reduction

1. Taxpayers entitled to both tax exemptions and reductions for the same parcel are granted an exemption; taxpayers eligible for multiple tax reductions under Article 10 of this Law are granted an exemption.

2. Taxpayers on homestead bóng đá hôm nay trực tiếp are only eligible for tax exemptions or reductions at one location of their choice, except in cases specified in Clause 9, Article 9 and Clause 4, Article 10 of this Law.

3. Taxpayers with multiple investment projects eligible for tax exemptions or reductions will be granted such exemptions or reductions for each individual investment project.

4. Tax exemptions and reductions only apply directly to the taxpayer and only count towards the amount of tax payable as prescribed by this Law.

Thus, in the case where all investment projects of an investor fall under the non-agricultural bóng đá hôm nay trực tiếp use tax exemption category, the investor will be exempt from tax for all investment projects.

Are investors of multiple investment projects in Vietnam exempt from non-agricultural bóng đá hôm nay trực tiếp use tax for all investment projects?(Image from the Internet)

What types of bóng đá hôm nay trực tiếp are eligible for non-agricultural bóng đá hôm nay trực tiếp use tax exemption in Vietnam?

Based on Article 9 of the2010 Law on Non-agricultural bóng đá hôm nay trực tiếp Use Tax, the cases eligible for non-agricultural bóng đá hôm nay trực tiếp use tax exemption include:

- bóng đá hôm nay trực tiếp for investment projects in specially encouraged investment sectors; investment projects in areas with particularly difficult socio-economic conditions; investment projects in encouraged investment sectors in areas with difficult socio-economic conditions; bóng đá hôm nay trực tiếp of enterprises employing more than 50% of the workforce being war invalids and sick soldiers.

- bóng đá hôm nay trực tiếp of facilities undertaking private investment in activities in the fields of education, vocational training, health care, culture, sports, and the environment.

- bóng đá hôm nay trực tiếp used for constructing gratitude houses, great solidarity houses, facilities for nurturing lonely elderly, disabled people, orphans; social rehabilitation facilities.

- Residential bóng đá hôm nay trực tiếp within the limit in areas with particularly difficult socio-economic conditions.

- Residential bóng đá hôm nay trực tiếp within the limit of individuals who were active in the revolution before August 19, 1945; war invalids of ranks 1/4 and 2/4; individuals entitled to policies as war invalids of ranks 1/4 and 2/4; sick soldiers of rank 1/3; heroes of the people’s armed forces; Vietnamese Heroic Mothers; biological parents, individuals who fostered martyrs as children; spouses of martyrs; children of martyrs receiving monthly allowances; individuals active in the revolution affected by Agent Orange; individuals affected by Agent Orange with difficult family circumstances.

- Residential bóng đá hôm nay trực tiếp within the limit of households classified as poor as per the regulations of the Government of Vietnam.

- Households and individuals having their homestead bóng đá hôm nay trực tiếp expropriated in a year as per plans approved by competent state authorities will be exempt from tax in the year of actual bóng đá hôm nay trực tiếp expropriation for bóng đá hôm nay trực tiếp at the expropriated location and the new place of residence.

- bóng đá hôm nay trực tiếp with garden houses recognized by competent state authorities as historical-cultural relics.

- Taxpayers facing difficulties due to force majeure events, if the value of damage to bóng đá hôm nay trực tiếp and houses on the bóng đá hôm nay trực tiếp exceeds 50% of the taxable value.

Who is not subject to non-agricultural bóng đá hôm nay trực tiếp use tax in Vietnam?

Based on Article 3 of the2010 Law on Non-agricultural bóng đá hôm nay trực tiếp Use Tax, the following entities are not subject to non-agricultural bóng đá hôm nay trực tiếp use tax:

- bóng đá hôm nay trực tiếp used for public purposes including roads, irrigation; bóng đá hôm nay trực tiếp for constructing public cultural, health care, education and training, and sporting facilities; bóng đá hôm nay trực tiếp with historical-cultural relics and scenic spots; bóng đá hôm nay trực tiếp used for constructing other public works as per the regulations of the Government of Vietnam;

- bóng đá hôm nay trực tiếp used by religious organizations;

- bóng đá hôm nay trực tiếp used for cemeteries;

- Rivers, canals, streams, and specialized water surfaces;

- bóng đá hôm nay trực tiếp with structures such as temples, shrines, worship houses, family ancestral halls, and family places of worship;

- bóng đá hôm nay trực tiếp used for constructing agency headquarters, undertaking official business, bóng đá hôm nay trực tiếp used for national defense and security purposes;

- Other non-agricultural bóng đá hôm nay trực tiếp as stipulated by law.

What is the Form for requesting non-agricultural bóng đá hôm nay trực tiếp use tax exemption or reduction in Vietnam?

The Form for requesting non-agricultural bóng đá hôm nay trực tiếp use tax exemption or reduction in Vietnam is form 01/MGTH issued alongside Appendix 1 ofCircular 80/2021/TT-BTC:

Download Form 01/MGTH - Form for requesting non-agricultural bóng đá hôm nay trực tiếp use tax exemption or reduction:Here