Is residential land vtv2 trực tiếp bóng đá hôm nay sole asset of spouses exempt from non-agricultural land use tax in Vietnam?
Is residential land vtv2 trực tiếp bóng đá hôm nay sole asset of spousesexempt from non-agricultural land use tax in Vietnam?
Based on Article 9 of vtv2 trực tiếp bóng đá hôm nay2010 Law on Non-Agricultural Land Use Tax, it is stipulated as follows:
Exemption from Tax
1. Land belonging to investment projects in fields especially encouraged for investment; investment projects in areas with extremely difficult socio-economic conditions; investment projects in fields encouraged for investment in areas with difficult socio-economic conditions; land used by enterprises employing more than 50% of vtv2 trực tiếp bóng đá hôm nay workforce as wounded soldiers or sick soldiers.
2. Land of facilities implementing private investment in activities in vtv2 trực tiếp bóng đá hôm nay fields of education, vocational training, healthcare, culture, sports, and environment.
3. Land for building houses of gratitude, unity houses, facilities for nursing lonely elderly, people with disabilities, orphans; social treatment facilities.
4. Residential land within vtv2 trực tiếp bóng đá hôm nay limit in areas with extremely difficult socio-economic conditions.
5. Residential land within vtv2 trực tiếp bóng đá hôm nay limit of people involved in revolutionary activities before August 19, 1945; war veterans classified as 1/4, 2/4; beneficiaries of policies like war veterans classified as 1/4, 2/4; sick soldiers classified as 1/3; heroes of vtv2 trực tiếp bóng đá hôm nay people's armed forces; Vietnamese heroic mothers; biological fathers, mothers, or caretakers of martyrs during childhood; spouses of martyrs; children of martyrs receiving monthly allowances; people involved in revolutionary activities affected by Agent Orange; people affected by Agent Orange with difficult family circumstances.
6. Residential land within vtv2 trực tiếp bóng đá hôm nay limit of poor households according to vtv2 trực tiếp bóng đá hôm nay Government of Vietnam.
7. Families or individuals having their homestead land reclaimed during vtv2 trực tiếp bóng đá hôm nay year based on approved planning by competent state authorities will be exempt from tax in vtv2 trực tiếp bóng đá hôm nay year of actual reclamation for land at both vtv2 trực tiếp bóng đá hôm nay place of reclamation and vtv2 trực tiếp bóng đá hôm nay new residence.
8. Land with garden houses recognized by competent state authorities as historical-cultural relics.
9. Taxpayers experiencing hardship due to force majeure events if vtv2 trực tiếp bóng đá hôm nay damage value to land and houses on vtv2 trực tiếp bóng đá hôm nay land exceeds 50% of vtv2 trực tiếp bóng đá hôm nay taxable value.
Therefore, vtv2 trực tiếp bóng đá hôm nay regulation does not provide conditions for exempting non-agricultural land tax specifically for homestead land as vtv2 trực tiếp bóng đá hôm nay sole asset of spouses.
However, if falling into vtv2 trực tiếp bóng đá hôm nay aforementioned cases, one may receive an exemption, such as: Residential land within vtv2 trực tiếp bóng đá hôm nay limit of poor households as per vtv2 trực tiếp bóng đá hôm nay Government's regulations; Residential land within vtv2 trực tiếp bóng đá hôm nay limit in areas with extremely difficult socio-economic conditions; or other remaining cases.
Is residential land vtv2 trực tiếp bóng đá hôm nay sole asset of spouses exempt from non-agricultural land use tax in Vietnam?(Image from Internet)
Does reducing non-agricultural land tax due to force majeure require confirmation from local authorities in Vietnam?
According to Clause 4, Article 11 ofCircular 153/2011/TT-BTC, guiding vtv2 trực tiếp bóng đá hôm nay non-agricultural land use tax issued by vtv2 trực tiếp bóng đá hôm nay Ministry of Finance, vtv2 trực tiếp bóng đá hôm nay tax reduction is stipulated:
Tax Reduction
A 50% reduction in taxable amount in vtv2 trực tiếp bóng đá hôm nay following cases:
1. Land of investment projects in fields entitled to investment incentives; investment projects in areas with difficult socio-economic conditions; land of enterprises utilizing between 20% and 50% of vtv2 trực tiếp bóng đá hôm nay workforce as wounded soldiers or sick soldiers.
vtv2 trực tiếp bóng đá hôm nay list of fields encouraged for investment (investment incentives), fields especially encouraged for investment (special investment incentives), areas with difficult socio-economic conditions, and areas with extremely difficult socio-economic conditions are implemented according to vtv2 trực tiếp bóng đá hôm nay law on investment.
vtv2 trực tiếp bóng đá hôm nay workforce of wounded soldiers and sick soldiers must be regular year-round workers as per vtv2 trực tiếp bóng đá hôm nay regulations in Circular No. 40/2009/TT-LDTBXH dated December 03, 2009, of vtv2 trực tiếp bóng đá hôm nay Ministry of Labor - War Invalids and Social Affairs and subsequent amendments.
2. Residential land within vtv2 trực tiếp bóng đá hôm nay limit in areas with difficult socio-economic conditions.
3. Residential land within vtv2 trực tiếp bóng đá hôm nay limit of veterans classified as 3/4, 4/4; individuals eligible for policies as veterans classified as 3/4, 4/4; sick soldiers classified as 2/3, 3/3; children of martyrs not receiving monthly allowances.
4. Taxpayers encountering difficulties due to force majeure events if vtv2 trực tiếp bóng đá hôm nay damage value to land and houses on vtv2 trực tiếp bóng đá hôm nay land ranges from 20% to 50% of vtv2 trực tiếp bóng đá hôm nay taxable value.
In this case, taxpayers must have certification from vtv2 trực tiếp bóng đá hôm nay People's Committee of vtv2 trực tiếp bóng đá hôm nay commune where vtv2 trực tiếp bóng đá hôm nay affected land is located.
Thus, according to vtv2 trực tiếp bóng đá hôm nay above regulations, when taxpayers encounter difficulties due to force majeure situations that qualify for a tax reduction, they must obtain certification from vtv2 trực tiếp bóng đá hôm nay commune-level People's Committee where vtv2 trực tiếp bóng đá hôm nay affected land is situated to meet vtv2 trực tiếp bóng đá hôm nay conditions.
What are regulations on theprice of a square meter of taxable land for non-agricultural land tax in Vietnam?
Based on Article 6 ofCircular 153/2011/TT-BTC, guiding vtv2 trực tiếp bóng đá hôm nay non-agricultural land use tax issued by vtv2 trực tiếp bóng đá hôm nay Ministry of Finance, vtv2 trực tiếp bóng đá hôm nay price of a square meter of taxable land of land for taxation is vtv2 trực tiếp bóng đá hôm nay land price according to vtv2 trực tiếp bóng đá hôm nay usage purpose of vtv2 trực tiếp bóng đá hôm nay taxed parcel determined by vtv2 trực tiếp bóng đá hôm nay provincial People's Committee and is stable in a 5-year cycle from January 01, 2012.
- In cases of changes in taxpayers or factors altering vtv2 trực tiếp bóng đá hôm nay price of a square meter of taxable land of taxable land during vtv2 trực tiếp bóng đá hôm nay stability cycle, there is no need to determine vtv2 trực tiếp bóng đá hôm nay price anew for vtv2 trực tiếp bóng đá hôm nay remaining duration of vtv2 trực tiếp bóng đá hôm nay cycle.
- In cases where vtv2 trực tiếp bóng đá hôm nay State allocates, leases, or changes land use purposes from agricultural to non-agricultural land, or from non-agricultural production and business land to homestead land during vtv2 trực tiếp bóng đá hôm nay stability cycle, vtv2 trực tiếp bóng đá hôm nay price of a square meter of taxable land of land for taxation is vtv2 trực tiếp bóng đá hôm nay land price according to vtv2 trực tiếp bóng đá hôm nay usage purpose determined by vtv2 trực tiếp bóng đá hôm nay provincial People's Committee at vtv2 trực tiếp bóng đá hôm nay time of allocation, leasing, or use change, and remains stable for vtv2 trực tiếp bóng đá hôm nay remaining time of vtv2 trực tiếp bóng đá hôm nay cycle.
- In cases of land use for improper purposes or encroachment, vtv2 trực tiếp bóng đá hôm nay price of a square meter of taxable land for taxation is vtv2 trực tiếp bóng đá hôm nay land price according to vtv2 trực tiếp bóng đá hôm nay current use purpose determined by vtv2 trực tiếp bóng đá hôm nay provincial People's Committee applicable at vtv2 trực tiếp bóng đá hôm nay locality.
