Is trực tiếp bóng đá k+ sublease subject to registration fee in Vietnam?
Is trực tiếp bóng đá k+ sublease subject to registration fee in Vietnam?
Based on Article 10 ofDecree 10/2022/ND-CP, the cases of trực tiếp bóng đá k+ sublease that are not subject to registration fee are stipulated as follows:
- trực tiếp bóng đá k+ leased by the State in the form of one-time payment for the entire lease term for the following purposes:
+ Used for public purposes according to the law on trực tiếp bóng đá k+.
+ Exploration, mining; scientific research under a license or confirmation by a competent state agency.
+ Investment in infrastructure construction (regardless of whether the trực tiếp bóng đá k+ is inside or outside industrial zones, export processing zones), investment in house construction for transfer, including cases where organizations or individuals receiving transfer continue to invest in infrastructure construction, house construction for transfer. For these cases, if they register ownership or usage rights for rent or self-use, they must pay a registration fee.
- trực tiếp bóng đá k+ leased by the State for agricultural, forestry, aquaculture, or salt production purposes.
- trực tiếp bóng đá k+ leased by the State in the form of annual rent payment or rented from organizations or individuals with legal trực tiếp bóng đá k+ use rights.
- Organizations or individuals assigned trực tiếp bóng đá k+ by the State and already granted a trực tiếp bóng đá k+ use right certificate must switch to one-time rent payment for the entire lease term according to the trực tiếp bóng đá k+ Law from the effective date ofDecree 10/2022/ND-CP.
Is trực tiếp bóng đá k+ sublease subject to registration fee in Vietnam?(Image from the Internet)
What are regulations onbase price for trực tiếp bóng đá k+ forregistration fee determinationin Vietnam?
According to Point a, Clause 1, Article 3 ofCircular 13/2022/TT-BTC, the determination of the registration fee valuation for trực tiếp bóng đá k+ is as follows:
- The value of the trực tiếp bóng đá k+ for the registration fee is determined as follows:
Value of trực tiếp bóng đá k+ for registration fee (VND) = Area of trực tiếp bóng đá k+ subject to registration fee (m²) x Price per square meter of trực tiếp bóng đá k+ (VND/m²) in the trực tiếp bóng đá k+ price table issued by the provincial or city People's Committee directly under the Central Government
- In which:
+ The area of trực tiếp bóng đá k+ subject to registration fee is the entire parcel area under the legal management and use of the organization, household, or individual as determined and provided by the trực tiếp bóng đá k+ Use Rights Registration Office to the tax authority via the "Information Transfer Form for Determining trực tiếp bóng đá k+ Financial Obligations".
+ The price per square meter of trực tiếp bóng đá k+ in the trực tiếp bóng đá k+ price table is issued by the provincial People's Committee according to the trực tiếp bóng đá k+ law at the time of registration fee declaration.
- In cases where the trực tiếp bóng đá k+ price in the trực tiếp bóng đá k+ use right transfer contract is higher than the price issued by the provincial People's Committee, the registration fee valuation for trực tiếp bóng đá k+ is the price in the trực tiếp bóng đá k+ use right transfer contract. If the price in the contract is lower than the price issued by the provincial People's Committee, the registration fee valuation for trực tiếp bóng đá k+ is the price issued by the provincial People's Committee according to the trực tiếp bóng đá k+ law at the time of registration fee declaration.
- If the trực tiếp bóng đá k+ user has been granted a trực tiếp bóng đá k+ Use Right Certificate without paying the registration fee and is later allowed by a competent agency to change the trực tiếp bóng đá k+ use purpose to a new purpose that is subject to registration fee, the registration fee valuation is the trực tiếp bóng đá k+ price according to the new trực tiếp bóng đá k+ use purpose in the trực tiếp bóng đá k+ price table issued by the provincial People's Committee according to the trực tiếp bóng đá k+ law at the time of registration fee calculation.
- In cases where the registration fee valuation for the house and trực tiếp bóng đá k+ in the trực tiếp bóng đá k+ use right transfer contract, house sale contract does not separately state the house and trực tiếp bóng đá k+ values, the registration fee valuation is:
+ The price in the sale, transfer contract if the total house and trực tiếp bóng đá k+ value in the contract is higher than the total house and trực tiếp bóng đá k+ value according to the price issued by the provincial People's Committee.
+ The price issued by the provincial People's Committee according to trực tiếp bóng đá k+ and construction law at the time of registration fee declaration if the total house and trực tiếp bóng đá k+ value in the contract is lower than the total house and trực tiếp bóng đá k+ value according to the price issued by the provincial People's Committee.
What is the registration fee rate for trực tiếp bóng đá k+ in Vietnam?
According to Article 8 ofDecree 10/2022/ND-CP, the registration fee rate is as follows:
Registration Fee Rate (%)
- House, trực tiếp bóng đá k+: The rate is 0.5%.
...
The maximum registration fee for the asset specified in this Article is capped at 500 million VND per asset per registration, except for cars for passenger transportation with up to 9 seats, aircraft, and yachts.
...
Thus, the registration fee rate for trực tiếp bóng đá k+ is 0.5% and is capped at a maximum of 500 million VND per asset per registration.
