Is lịch trực tiếp bóng đá hôm nay for building private hospitals subject to non-agricultural lịch trực tiếp bóng đá hôm nay use tax in Vietnam?

Is lịch trực tiếp bóng đá hôm nay for building private hospitals subject to non-agricultural lịch trực tiếp bóng đá hôm nay use tax in Vietnam?

Pursuant to Point b, Clause 1, Article 3 ofDecree 53/2011/ND-CP, the regulation is as follows:

Exemptions from tax

Non-agricultural lịch trực tiếp bóng đá hôm nay used for non-business purposes as stipulated in Article 3 of the Law on Non-Agricultural lịch trực tiếp bóng đá hôm nay Use Tax is exempt from tax, specifically:

1. lịch trực tiếp bóng đá hôm nay used for public purposes includes:

a) lịch trực tiếp bóng đá hôm nay for transportation and irrigation purposes, including lịch trực tiếp bóng đá hôm nay for constructing traffic roads, bridges, culverts, sidewalks, railways, lịch trực tiếp bóng đá hôm nay for constructing airport infrastructure, including lịch trực tiếp bóng đá hôm nay within the planned airport construction area but not yet constructed due to phased investments approved by competent authorities, lịch trực tiếp bóng đá hôm nay for water supply systems (excluding water production plants), drainage systems, irrigation works, dikes, and lịch trực tiếp bóng đá hôm nay within transportation and irrigation safety corridors;

b) lịch trực tiếp bóng đá hôm nay for constructing cultural, healthcare, education and training, sports facilities serving public interests including lịch trực tiếp bóng đá hôm nay used for kindergartens, schools, hospitals, markets, parks, flower gardens, children's playgrounds, squares, cultural works, commune-level post offices, monuments, memorial plaques, museums, rehabilitation centers for the disabled, vocational training centers, drug rehabilitation facilities, reeducation camps, social welfare shelters for the elderly and children in difficult circumstances;

...

Thus, lịch trực tiếp bóng đá hôm nay for constructing cultural, healthcare, education and training facilities, including hospitals whether public or private, is not subject to non-agricultural lịch trực tiếp bóng đá hôm nay levy. However, it must be non-agricultural lịch trực tiếp bóng đá hôm nay used for non-business purposes.

Is lịch trực tiếp bóng đá hôm nay for building private hospitals subject to non-agricultural lịch trực tiếp bóng đá hôm nay use tax in Vietnam?(Image from the Internet)

Is lịch trực tiếp bóng đá hôm nay for mineral exploitation in production and business subject to non-agricultural lịch trực tiếp bóng đá hôm nay use tax in Vietnam?

Pursuant to Point c, Clause 2, Article 2 ofDecree 53/2011/ND-CP, the regulation is as follows:

Taxable subjects

Subjects liable to non-agricultural lịch trực tiếp bóng đá hôm nay use tax are as prescribed in Article 2 of the Law on Non-Agricultural lịch trực tiếp bóng đá hôm nay Use Tax. To be specific:

1. Residential lịch trực tiếp bóng đá hôm nay in rural areas, homestead lịch trực tiếp bóng đá hôm nay in urban areas:

2. lịch trực tiếp bóng đá hôm nay for non-agricultural production and business prescribed in Clause 2, Article 2 of the Law on Non-Agricultural lịch trực tiếp bóng đá hôm nay Use Tax, includes:

a) lịch trực tiếp bóng đá hôm nay for industrial park construction including lịch trực tiếp bóng đá hôm nay for constructing industrial clusters, industrial parks, export processing zones, and other concentrated production and business areas with the same lịch trực tiếp bóng đá hôm nay use policies;

b) lịch trực tiếp bóng đá hôm nay for creating construction sites for production and business facilities including lịch trực tiếp bóng đá hôm nay for constructing industrial, craft production facilities; constructing commercial and service business premises and other facilities serving production and business (including lịch trực tiếp bóng đá hôm nay for creating sites for constructing production and business facilities in high-tech parks and economic zones);

c) lịch trực tiếp bóng đá hôm nay for mineral exploitation, lịch trực tiếp bóng đá hôm nay for creating sites for mineral processing, except in cases where mineral exploitation does not affect the topsoil or surface lịch trực tiếp bóng đá hôm nay;

d) lịch trực tiếp bóng đá hôm nay for producing construction materials, ceramics including lịch trực tiếp bóng đá hôm nay for exploiting raw materials and creating sites for processing and producing construction materials, ceramics.

3. Non-agricultural lịch trực tiếp bóng đá hôm nay as prescribed in Article 3 of this Decree by organizations, households, and individuals used for business purposes.

Thus, according to this regulation, not all lịch trực tiếp bóng đá hôm nay for mineral exploitation and creating sites for mineral processing is subject to tax, except in cases of mineral exploitation that do not affect the topsoil or surface lịch trực tiếp bóng đá hôm nay.

What are regulations on authority for deciding non-agricultural lịch trực tiếp bóng đá hôm nay tax exemption and reduction in Vietnam?

Pursuant to Article 12 ofCircular 153/2011/TT-BTCguiding the non-agricultural lịch trực tiếp bóng đá hôm nay use tax issued by the Ministry of Finance, the authority for deciding tax exemption and reduction is regulated as follows:

- The tax authority directly managing tax returns is responsible for determining the amount of non-agricultural lịch trực tiếp bóng đá hôm nay use tax to be exempted or reduced and deciding on the exemption or reduction for taxpayers according to the tax period.

- Specific cases are handled as follows:

+ In the case of exemption or reduction of non-agricultural lịch trực tiếp bóng đá hôm nay use tax for households and individuals under Clauses 4, 5, 6 of Article 10 and Clauses 2, 3 of Article 11 of this Circular, the head of the Tax Sub-department issues a general decision based on the proposal list of the commune-level People's Committee.

Annually, the commune-level People's Committee is responsible for reviewing and sending the list of tax-exempt or reduced subjects according to regulations for the tax authority to implement tax exemptions or reductions according to their authority.

+ In the case of exemption or reduction according to Clause 9 of Article 10 and Clause 4 of Article 11 of this Circular, the head of the directly managing Tax Authority issues a decision based on the taxpayer's request and the confirmation of the commune-level People's Committee where the damaged lịch trực tiếp bóng đá hôm nay is located.

+ In other cases, taxpayers must submit documents accompanied by evidence proving eligibility for non-agricultural lịch trực tiếp bóng đá hôm nay use tax exemption or reduction according to regulations or confirmation from the commune-level People's Committee where the taxable lịch trực tiếp bóng đá hôm nay is located to the directly managing tax authority for resolution.