Is non-agricultural trực tiếp bóng đá việt nam hôm nay use tax exempt for trực tiếp bóng đá việt nam hôm nay used for building gratitude houses in Vietnam?
Is non-agricultural trực tiếp bóng đá việt nam hôm nay use tax exempt for trực tiếp bóng đá việt nam hôm nay used for building gratitude houses in Vietnam?
Pursuant to Article 9 of theLaw on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax 2010regulating tax exemptions as follows:
Tax Exemption
- trực tiếp bóng đá việt nam hôm nay of investment projects in fields particularly encouraged for investment; investment projects in areas with extremely difficult socio-economic conditions; investment projects in encouraged investment fields in areas with difficult socio-economic conditions; trực tiếp bóng đá việt nam hôm nay of enterprises employing over 50% of the workforce who are war invalids or sick soldiers.
- trực tiếp bóng đá việt nam hôm nay of facilities implementing private investment for activities in the fields of education, vocational training, healthcare, culture, sports, environment.
- trực tiếp bóng đá việt nam hôm nay used for building gratitude houses, great solidarity houses, facilities for the elderly without family, disabled persons, orphans; facilities for social recovery treatment.
- Residential trực tiếp bóng đá việt nam hôm nay within the limit in areas with extremely difficult socio-economic conditions.
- Residential trực tiếp bóng đá việt nam hôm nay within the limit for individuals who engaged in revolutionary activities before August 19, 1945; war invalids of category 1/4, 2/4; individuals benefiting from policies like war invalids of category 1/4, 2/4; sick soldiers of category 1/3; heroes of the people's armed forces; Vietnamese heroic mothers; parents, individuals who took care of martyrs during childhood; spouses of martyrs; children of martyrs receiving monthly allowances; individuals affected by Agent Orange involved in revolutionary activities; individuals affected by Agent Orange with difficult family conditions.
- Residential trực tiếp bóng đá việt nam hôm nay within the limit for poor households as defined by the Government of Vietnam.
- Households and individuals whose homestead trực tiếp bóng đá việt nam hôm nay is reclaimed according to the approved plan within the year are exempt from tax for the actual year of trực tiếp bóng đá việt nam hôm nay recovery and the trực tiếp bóng đá việt nam hôm nay at the new place.
- Garden trực tiếp bóng đá việt nam hôm nay with houses recognized by the state as historical-cultural relics.
- Taxpayers facing difficulties due to force majeure if the value of trực tiếp bóng đá việt nam hôm nay and house damage exceeds 50% of the tax calculation value.
Thus, according to regulations, trực tiếp bóng đá việt nam hôm nay used for building gratitude houses is exempt from non-agricultural trực tiếp bóng đá việt nam hôm nay use tax.
Is non-agricultural trực tiếp bóng đá việt nam hôm nay use tax exempt for trực tiếp bóng đá việt nam hôm nay used for building gratitude houses in Vietnam? (Image from the Internet)
What are the principles of non-agricultural trực tiếp bóng đá việt nam hôm nay use tax exemption and reduction?
Pursuant to Article 11 of theLaw on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax 2010, the principles of non-agricultural trực tiếp bóng đá việt nam hôm nay use tax exemption and reduction are as follows:
- Taxpayers eligible for both exemption and reduction on the same parcel will be exempt from tax; taxpayers eligible for more than one reduction as stipulated in Article 10 of theLaw on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax 2010will be exempt from tax.
- Taxpayers with multiple homestead trực tiếp bóng đá việt nam hôm nay properties can only be exempt or reduced at one location chosen by the taxpayer, except as stipulated in Clause 9, Article 9, and Clause 4, Article 10 of theLaw on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax 2010.
- Taxpayers with multiple investment projects eligible for tax exemption or reduction will have it applied to each project individually.
- Tax exemptions and reductions apply directly to taxpayers and are calculated only on the tax amount due as stipulated by theLaw on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax 2010.
Who is subject to non-agricultural trực tiếp bóng đá việt nam hôm nay use tax in Vietnam?
According to Article 2 of theLaw on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax 2010, subjects to non-agricultural trực tiếp bóng đá việt nam hôm nay use tax include:
- Rural residential trực tiếp bóng đá việt nam hôm nay, homestead trực tiếp bóng đá việt nam hôm nay in urban areas.
- Non-agricultural trực tiếp bóng đá việt nam hôm nay used for production and business, including industrial trực tiếp bóng đá việt nam hôm nay; trực tiếp bóng đá việt nam hôm nay used for building production and business facilities; trực tiếp bóng đá việt nam hôm nay for mineral extraction and processing; trực tiếp bóng đá việt nam hôm nay for producing building materials and ceramics.
- Non-agricultural trực tiếp bóng đá việt nam hôm nay not used for business purposes as stipulated in Article 3 of theLaw on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax 2010, which is used for business purposes.
Who is not subject to non-agricultural trực tiếp bóng đá việt nam hôm nay use tax in Vietnam?
In accordance with Article 3 of theLaw on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax 2010, non-taxable subjects include non-agricultural trực tiếp bóng đá việt nam hôm nay not used for business purposes, such as:
- trực tiếp bóng đá việt nam hôm nay used for public purposes, including transport, irrigation; trực tiếp bóng đá việt nam hôm nay for cultural, healthcare, education and training, sports facilities serving public interests; trực tiếp bóng đá việt nam hôm nay with historical-cultural relics and scenic spots; trực tiếp bóng đá việt nam hôm nay for other public works as stipulated by the Government of Vietnam.
- trực tiếp bóng đá việt nam hôm nay used by religious facilities.
- trực tiếp bóng đá việt nam hôm nay for cemeteries and graveyards.
- Rivers, canals, streams, and specialized water surfaces.
- trực tiếp bóng đá việt nam hôm nay with pagodas, temples, shrines, hermitages, family ancestral worship sites.
- trực tiếp bóng đá việt nam hôm nay for office buildings, career work constructions, trực tiếp bóng đá việt nam hôm nay used for national defense and security purposes.
- Other non-agricultural trực tiếp bóng đá việt nam hôm nay as stipulated by law.
