Is residential land within xem bóng đá trực tiếp nhà cái set quota exempted from land use tax in Vietnam?

Is residential land within xem bóng đá trực tiếp nhà cái set quotaexempted from land use tax in Vietnam?

Pursuant to Article 9 of xem bóng đá trực tiếp nhà cái2010 Law on Non-Agricultural Land Use Tax, xem bóng đá trực tiếp nhà cái regulations are as follows:

Tax Exemption

1. Land of investment projects in fields particularly encouraged for investment; investment projects in areas with specially difficult socio-economic conditions; investment projects encouraged in areas with difficult socio-economic conditions; and land of enterprises utilizing more than 50% of their workforce as war invalids and veterans.

2. Land used by facilities making private investment in activities in education, vocational training, healthcare, culture, sports, and environment.

3. Land for constructing charitable housing, unity houses, nursing homes for xem bóng đá trực tiếp nhà cái elderly, facilities for xem bóng đá trực tiếp nhà cái disabled, orphanages, and social disease treatment centers.

4. Residential land within xem bóng đá trực tiếp nhà cái set quotas in areas with specially difficult socio-economic conditions.

5. Residential land within xem bóng đá trực tiếp nhà cái set quotas of people who engaged in revolutionary activities before August 19, 1945; war invalids of category 1/4, 2/4; beneficiaries of xem bóng đá trực tiếp nhà cái policies akin to category 1/4, 2/4 war invalids; category 1/3 veterans; people's armed forces heroes; Vietnamese heroic mothers; biological parents, caretakers of martyrs during childhood; xem bóng đá trực tiếp nhà cái spouse of martyrs; children of martyrs enjoying monthly allowances; revolutionary activists affected by agent orange; individuals affected by agent orange with difficult family circumstances.

6. Residential land within xem bóng đá trực tiếp nhà cái set quotas of poor households as defined by xem bóng đá trực tiếp nhà cái Government of Vietnam.

Therefore, residential land within xem bóng đá trực tiếp nhà cái set quotas is not automatically exempt from tax, but rather requires evaluation for specific cases, such as residential land within areas with specially difficult socio-economic conditions, or residential land within xem bóng đá trực tiếp nhà cái set quotas of poor households as defined by xem bóng đá trực tiếp nhà cái Government of Vietnam according to xem bóng đá trực tiếp nhà cái above regulation.

Isresidential land within xem bóng đá trực tiếp nhà cái set quotaexempted from land use tax in Vietnam? (Image from xem bóng đá trực tiếp nhà cái Internet)

Is there a reduction in non-agricultural land use tax when facing difficulties due to force majeure circumstances in Vietnam?

According to clause 4, Article 11 of xem bóng đá trực tiếp nhà cái2010 Law on Non-Agricultural Land Use Tax, it is stipulated as follows:

Tax Reduction

A 50% reduction in xem bóng đá trực tiếp nhà cái payable tax amount in xem bóng đá trực tiếp nhà cái following cases:

1. Land of investment projects in preferred investment categories; investment projects in areas with difficult socio-economic conditions; land of enterprises utilizing 20% to 50% of their workforce as war invalids and veterans.

xem bóng đá trực tiếp nhà cái list of fields encouraged for investment (investment incentives), fields particularly encouraged for investment (special investment incentives), areas with difficult socio-economic conditions, and areas with specially difficult socio-economic conditions shall be implemented according to investment law provisions.

xem bóng đá trực tiếp nhà cái workforce of war invalids and veterans must be regular employees averaging yearly figures as per Circular No. 40/2009/TT-LDTBXH dated December 3, 2009, of xem bóng đá trực tiếp nhà cái Ministry of Labor - Invalids and Social Affairs and its amending documents.

2. residential land within xem bóng đá trực tiếp nhà cái set quotas in areas with difficult socio-economic conditions.

3. residential land within xem bóng đá trực tiếp nhà cái set quotas of war invalids of category 3/4, 4/4; beneficiaries of policies akin to category 3/4, 4/4 war invalids; category 2/3, 3/3 veterans; children of martyrs not receiving monthly allowances.

4. Taxpayers facing difficulties due to force majeure circumstances events if xem bóng đá trực tiếp nhà cái land and property damage accounts for 20% to 50% of taxable value.

For this case, taxpayers must have confirmation from xem bóng đá trực tiếp nhà cái commune-level People's Committee where xem bóng đá trực tiếp nhà cái damaged land is located.

Thus, taxpayers facing difficulties due to force majeure circumstances events can be granted a tax reduction if xem bóng đá trực tiếp nhà cái land and property damage falls between 20% and 50% of xem bóng đá trực tiếp nhà cái taxable value.

How is non-agricultural land use taxpayer registration handled when a taxpayer has xem bóng đá trực tiếp nhà cái right to use many residential land plots in Vietnam?

Under clause 3, Article 8 of xem bóng đá trực tiếp nhà cái2010 Law on Non-Agricultural Land Use Tax, xem bóng đá trực tiếp nhà cái provisions are as follows:

Registration, Declaration, Calculation, and Payment of Taxes

1. Taxpayers register, declare, calculate, and pay taxes according to xem bóng đá trực tiếp nhà cái provisions of tax management law.

2. Taxpayers register, declare, calculate, and pay taxes at tax authorities in districts, urban districts, district-level towns, and provincial cities where they have land use rights. In remote areas where travel conditions are difficult, taxpayers may register, declare, calculate, and pay taxes at xem bóng đá trực tiếp nhà cái commune-level People's Committee. xem bóng đá trực tiếp nhà cái tax authorities shall facilitate taxpayers in fulfilling their obligations.

3. When taxpayers have xem bóng đá trực tiếp nhà cái right to use multiple land plots, xem bóng đá trực tiếp nhà cái taxable area is xem bóng đá trực tiếp nhà cái total area of taxable land plots within xem bóng đá trực tiếp nhà cái provincial-level city. Registration, declaration, calculation, and payment of tax are regulated as follows:

a) Taxpayers register, declare, calculate, and pay taxes at tax authorities in districts, urban districts, district-level towns, and provincial cities where they have land use rights;

b) Taxpayers may choose xem bóng đá trực tiếp nhà cái homestead land limit at one district, urban district, district-level town, or provincial city where they have land use rights. If there is one or more parcels exceeding xem bóng đá trực tiếp nhà cái limit, taxpayers may choose one location with parcels exceeding xem bóng đá trực tiếp nhà cái limit to determine xem bóng đá trực tiếp nhà cái excess area of those parcels.

xem bóng đá trực tiếp nhà cái tax price is applied according to xem bóng đá trực tiếp nhà cái land price of each district, urban district, district-level town, or provincial city where xem bóng đá trực tiếp nhà cái parcel is located.

Taxpayers must compile a comprehensive declaration according to xem bóng đá trực tiếp nhà cái prescribed form to determine xem bóng đá trực tiếp nhà cái total area of all parcels they have xem bóng đá trực tiếp nhà cái right to use and xem bóng đá trực tiếp nhà cái paid tax amount, submitting this to xem bóng đá trực tiếp nhà cái tax authority of xem bóng đá trực tiếp nhà cái chosen location to determine xem bóng đá trực tiếp nhà cái homestead land limit for paying xem bóng đá trực tiếp nhà cái difference between xem bóng đá trực tiếp nhà cái payable tax under this Law and xem bóng đá trực tiếp nhà cái already paid tax.

In cases where taxpayers have xem bóng đá trực tiếp nhà cái right to use multiple land plots, xem bóng đá trực tiếp nhà cái taxable area is xem bóng đá trực tiếp nhà cái total area of taxable land plots within xem bóng đá trực tiếp nhà cái provincial-level city. Registration, declaration, calculation, and tax payment are regulated under clause 3 above.