How to handle if a taxpayer is eligible for both xoilac tv trực tiếp bóng đá hôm nay exemption and reduction for a single non-agricultural land plot in Vietnam?

How to handle if a taxpayer is eligible for both xoilac tv trực tiếp bóng đá hôm nay exemption and reduction for a single non-agriculturalland plot in Vietnam?

According to Article 9Thông tư 153/2011/TT-BTCit is regulated as follows:

Principles of xoilac tv trực tiếp bóng đá hôm nay exemption and reduction.

1. xoilac tv trực tiếp bóng đá hôm nay exemption and reduction are directly applied to taxpayers and are calculated on the xoilac tv trực tiếp bóng đá hôm nay amount as prescribed in the Law on Non-Agricultural Land Use xoilac tv trực tiếp bóng đá hôm nay and guided by this Circular.

2. xoilac tv trực tiếp bóng đá hôm nay exemption or reduction for homestead land is only applicable to homestead land in one place named and chosen by the taxpayer, except for cases specified in Clause 9 of Article 10 and Clause 4 of Article 11 of this Circular.

3. In cases where taxpayers enjoy both xoilac tv trực tiếp bóng đá hôm nay exemption and reduction for the same parcel, they shall be exempt from xoilac tv trực tiếp bóng đá hôm nay. If taxpayers are eligible for xoilac tv trực tiếp bóng đá hôm nay reduction under two (2) or more conditions specified in Article 11 of this Circular, they shall be exempt from xoilac tv trực tiếp bóng đá hôm nay.

If a taxpayer is eligible for a 50% xoilac tv trực tiếp bóng đá hôm nay reduction and has additional household members who are eligible for a 50% xoilac tv trực tiếp bóng đá hôm nay reduction, that household will be exempt from xoilac tv trực tiếp bóng đá hôm nay. These members must have a family relationship as grandfather, grandmother, father, mother, child, grandchild, and must be listed in the household registration book of the family.

4. Taxpayers with multiple investment projects eligible for xoilac tv trực tiếp bóng đá hôm nay exemption and reduction shall enjoy exemption and reduction for each investment project.

In cases where non-agricultural land taxpayers enjoy both xoilac tv trực tiếp bóng đá hôm nay exemption and reduction for the same parcel, they shall be exempt from xoilac tv trực tiếp bóng đá hôm nay.

How to handle if a taxpayer is eligible for both xoilac tv trực tiếp bóng đá hôm nay exemption and reduction for a single non-agriculturalland plot in Vietnam? (Image from the Internet)

What are the principles for declaring non-agricultural land use xoilac tv trực tiếp bóng đá hôm nay in Vietnam?

According to Clause 1, Article 16Circular 153/2011/TT-BTC, the declaration of non-agricultural land use xoilac tv trực tiếp bóng đá hôm nay must ensure the following principles:

- Taxpayers are responsible for accurately declaring information related to the taxpayer on the xoilac tv trực tiếp bóng đá hôm nay Declaration Form such as: name, ID card/Citizen identification number, xoilac tv trực tiếp bóng đá hôm nay code, address for receiving xoilac tv trực tiếp bóng đá hôm nay notifications; Information related to the taxable parcel such as area, usage purpose. If the land has been issued a Certificate, all the information on the Certificate must be fully declared, such as number, issuance date, map page number, land area, limit (if any).

For the declaration of homestead land xoilac tv trực tiếp bóng đá hôm nay of households or individuals, the commune-level People's Committee identifies the criteria in the functional agency's section on the declaration form and transfers it to the xoilac tv trực tiếp bóng đá hôm nay Office for xoilac tv trực tiếp bóng đá hôm nay calculation.

For the xoilac tv trực tiếp bóng đá hôm nay declaration of organizations, if it is necessary to clarify certain criteria for xoilac tv trực tiếp bóng đá hôm nay calculation as requested by the xoilac tv trực tiếp bóng đá hôm nay Office, the Natural Resources and Environment Department is responsible for confirming and sending it to the xoilac tv trực tiếp bóng đá hôm nay Office.

- Annually, taxpayers do not have to re-declare if there is no change in the taxpayer and the factors affecting the xoilac tv trực tiếp bóng đá hôm nay amount.

If events occur that lead to changes in the taxpayer, the new taxpayer must declare and submit xoilac tv trực tiếp bóng đá hôm nay declaration dossiers as prescribed inCircular 153/2011/TT-BTCwithin 30 (thirty) days from the date of occurrence of such events.

If factors causing changes in the xoilac tv trực tiếp bóng đá hôm nay amount occur (except for changes in the xoilac tv trực tiếp bóng đá hôm nay calculation price per square meter of land), the taxpayer must declare and submit xoilac tv trực tiếp bóng đá hôm nay declaration dossiers within 30 (thirty) days from the date of occurrence of the factors causing the changes in the xoilac tv trực tiếp bóng đá hôm nay amount.

- The comprehensive declaration of non-agricultural land use xoilac tv trực tiếp bóng đá hôm nay is only applied to homestead land.

Taxpayers who are subject to comprehensive declaration under this Circular must compile a comprehensive declaration and submit it to the xoilac tv trực tiếp bóng đá hôm nay Office where the taxpayer has chosen and registered.

What documents are required for declaring non-agricultural land use xoilac tv trực tiếp bóng đá hôm nay in Vietnam?

According to Article 15Circular 153/2011/TT-BTC, the xoilac tv trực tiếp bóng đá hôm nay declaration dossier for non-agricultural land use xoilac tv trực tiếp bóng đá hôm nay includes the following documents:

(1) For annual non-agricultural land use xoilac tv trực tiếp bóng đá hôm nay declarations, the dossier includes:

- Non-agricultural land use xoilac tv trực tiếp bóng đá hôm nay declaration form for each taxable parcel according to form No. 01/TK-SDDPNN applicable to households or individuals or form No. 02/TK-SDDPNN applicable to organizations, issued together withCircular 153/2011/TT-BTC;

- Copies of documents related to the taxable parcel such as: Land use right certificate, Land allocation decision, Land lease decision or contract, Decision permitting land use purpose change;

- Copies of documents proving eligibility for xoilac tv trực tiếp bóng đá hôm nay exemption or reduction (if any).

(2) For comprehensive non-agricultural land use xoilac tv trực tiếp bóng đá hôm nay declarations, the dossier includes:

- Comprehensive non-agricultural land use xoilac tv trực tiếp bóng đá hôm nay declaration form No. 03/TKTH-SDDPNN issued together withCircular 153/2011/TT-BTC.