Is vtv5 trực tiếp bóng đá hôm nay used for building private schools in urban areas subject to non-agricultural vtv5 trực tiếp bóng đá hôm nay use tax in Vietnam?

Is vtv5 trực tiếp bóng đá hôm nay used for building private schools in urban areas subject to non-agricultural vtv5 trực tiếp bóng đá hôm nay use tax in Vietnam?

According to Article 3 of theLaw on Non-Agricultural vtv5 trực tiếp bóng đá hôm nay Use Tax 2010, the provisions are as follows:

Objects not subject to tax

Non-agricultural vtv5 trực tiếp bóng đá hôm nay used for non-business purposes includes:

1. vtv5 trực tiếp bóng đá hôm nay used for public purposes includes: vtv5 trực tiếp bóng đá hôm nay for transportation, irrigation; vtv5 trực tiếp bóng đá hôm nay for building cultural, medical, educational, and training, sports facilities serving public benefits; vtv5 trực tiếp bóng đá hôm nay having historical-cultural relics, scenic spots; vtv5 trực tiếp bóng đá hôm nay for building other public facilities as specified by the Government of Vietnam;

2. vtv5 trực tiếp bóng đá hôm nay used by religious establishments;

3. vtv5 trực tiếp bóng đá hôm nay for cemeteries and graveyards;

4. vtv5 trực tiếp bóng đá hôm nay of rivers, canals, ditches, streams, and specialized water surfaces;

5. vtv5 trực tiếp bóng đá hôm nay with structures such as communal houses, temples, shrines, common, ancestral temples, family churches;

6. vtv5 trực tiếp bóng đá hôm nay for building headquarters, building career facilities, vtv5 trực tiếp bóng đá hôm nay used for national defense, security purposes;

7. Other non-agricultural vtv5 trực tiếp bóng đá hôm nay as prescribed by law.

Therefore, the above regulation only mentions non-agricultural vtv5 trực tiếp bóng đá hôm nay used for non-business purposes, including vtv5 trực tiếp bóng đá hôm nay used for public purposes serving education and training, which is not subject to non-agricultural vtv5 trực tiếp bóng đá hôm nay use tax, regardless of whether it is rural or urban, public or private schools.

Is vtv5 trực tiếp bóng đá hôm nay used for building private schools in urban areas subject to non-agricultural vtv5 trực tiếp bóng đá hôm nay use tax in Vietnam? (Image from the Internet)

Whenindividuals have not yet been granted vtv5 trực tiếp bóng đá hôm nay use right certificates in Vietnam, who shall pay thenon-agricultural vtv5 trực tiếp bóng đá hôm nay use tax?

According to Article 4 of theLaw on Non-Agricultural vtv5 trực tiếp bóng đá hôm nay Use Tax 2010, it is stipulated as follows:

Taxpayers

1. Taxpayers are organizations, households, individuals with vtv5 trực tiếp bóng đá hôm nay use rights subject to tax as stipulated in Article 2 of this Law.

2. In cases where organizations, households, individuals have not been granted the Certificate of vtv5 trực tiếp bóng đá hôm nay Use Rights, Ownership of Residential Houses, and Other Assets Attached to vtv5 trực tiếp bóng đá hôm nay (hereinafter referred to as the Certificate), the person currently using the vtv5 trực tiếp bóng đá hôm nay is the taxpayer.

3. Taxpayers in some specific cases are regulated as follows:

a) In cases where the State leases vtv5 trực tiếp bóng đá hôm nay for investment projects, the lessee is the taxpayer;

b) In cases where the vtv5 trực tiếp bóng đá hôm nay user leases vtv5 trực tiếp bóng đá hôm nay under a contract, the taxpayer is determined based on the agreement in the contract. If the contract does not specify the taxpayer, the vtv5 trực tiếp bóng đá hôm nay user is the taxpayer;

c) In cases where the vtv5 trực tiếp bóng đá hôm nay has been granted a Certificate but is under dispute, until the dispute is resolved, the current vtv5 trực tiếp bóng đá hôm nay user is the taxpayer. Paying taxes is not a basis for resolving vtv5 trực tiếp bóng đá hôm nay use right disputes;

d) In cases where multiple individuals jointly have the right to use a parcel, the taxpayer is the legal representative of those who jointly use that parcel;

đ) In cases where a vtv5 trực tiếp bóng đá hôm nay user contributes vtv5 trực tiếp bóng đá hôm nay use rights as capital to form a new legal entity with the vtv5 trực tiếp bóng đá hôm nay subject to tax as stipulated in Article 2 of this Law, the new legal entity is the taxpayer.

Therefore, following this regulation, in cases where organizations, households, individuals have not been granted the Certificate of vtv5 trực tiếp bóng đá hôm nay Use Rights, Ownership of Residential Houses, and Other Assets Attached to vtv5 trực tiếp bóng đá hôm nay (hereinafter referred to as the Certificate), the person currently using the vtv5 trực tiếp bóng đá hôm nay is the taxpayer.

What are regulations on the area for calculating non-agricultural vtv5 trực tiếp bóng đá hôm nay use tax in Vietnam?

According to Clause 2, Article 6 of theLaw on Non-Agricultural vtv5 trực tiếp bóng đá hôm nay Use Tax 2010, the area for tax calculation is stipulated as follows:

- The area of vtv5 trực tiếp bóng đá hôm nay for tax calculation is the actual vtv5 trực tiếp bóng đá hôm nay area used.

In cases where there are multiple residential vtv5 trực tiếp bóng đá hôm nay parcels, the area for tax calculation is the total area of tax-calculated parcels.

In cases where the State allocates or leases vtv5 trực tiếp bóng đá hôm nay for the construction of industrial zones, the area for tax calculation does not include areas of infrastructure used in common;

- For homestead vtv5 trực tiếp bóng đá hôm nay of multi-storey, multi-household houses, and apartment buildings, including those used both for living and for business, the tax area is determined by the allocation coefficient multiplied by the floor area of each organization, household, or individual's use.

The allocation coefficient is determined by the area of vtv5 trực tiếp bóng đá hôm nay for building multi-storey, multi-household houses, or apartment buildings divided by the total floor area used by the organizations, households, or individuals.

In the case of multi-storey, multi-household houses, or apartments with basements, 50% of the basement area used by organizations, households, or individuals is added to the floor area of entities using it for calculating the allocation coefficient;

- For construction projects underground, the allocation coefficient is 0.5 times the area of vtv5 trực tiếp bóng đá hôm nay construction divided by the total floor area used by the organizations, households, or individuals.