Is vtv2 trực tiếp bóng đá hôm nay land for vtv2 trực tiếp bóng đá hôm nay construction of clans’ worship houses subject to non-agricultural land use tax in Vietnam?
Is vtv2 trực tiếp bóng đá hôm nay land for vtv2 trực tiếp bóng đá hôm nay construction of clans’ worship houses subject tonon-agricultural land use tax in Vietnam?
Pursuant to Article 3 of vtv2 trực tiếp bóng đá hôm nay2010 Law on Non-Agricultural Land Use Tax, it is stipulated as follows:
Non-Taxable Objects
Non-agricultural land not used for business purposes includes:
1. Land used for public purposes, including land for transportation and irrigation; land for vtv2 trực tiếp bóng đá hôm nay construction of cultural, health, educational and training, and sports facilities serving public interests; land with historical-cultural relics, scenic spots; and other public works land as stipulated by vtv2 trực tiếp bóng đá hôm nay Government of Vietnam;
2. Land used by religious establishments;
3. Land for cemeteries and graveyards;
4. Land of rivers, canals, ditches, streams, and special-use waters;
5. Land with works such as communal houses, temples, shrines, small temples, clan ancestral halls, and clans’ worship houses;
6. Land for vtv2 trực tiếp bóng đá hôm nay construction of agency headquarters, functional establishments, land used for national defense and security purposes;
7. Other non-agricultural land as stipulated by law.
Additionally, pursuant to Clause 5, Article 2 ofCircular 153/2011/TT-BTC, it is stipulated as follows:
Non-Taxable Objects.
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5. Land with works such as communal houses, temples, shrines, small temples, clan ancestral halls, and clans’ worship houses includes vtv2 trực tiếp bóng đá hôm nay area of land on which these works are built according to vtv2 trực tiếp bóng đá hôm nay parcel's boundary where these works exist.
In this case, vtv2 trực tiếp bóng đá hôm nay land must meet vtv2 trực tiếp bóng đá hôm nay conditions to be eligible for vtv2 trực tiếp bóng đá hôm nay issuance of a Land Use Rights Certificate as stipulated in Clause 8, Article 50 of vtv2 trực tiếp bóng đá hôm nay 2003 Land Law and its guiding documents.
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Accordingly, land for vtv2 trực tiếp bóng đá hôm nay construction of clans’ worship houses is not subject to non-agricultural land tax.
Is vtv2 trực tiếp bóng đá hôm nay land for vtv2 trực tiếp bóng đá hôm nay construction of clans’ worship houses subject to non-agricultural land use tax in Vietnam?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)
What are tax-liable objectsof non-agricultural land use tax in Vietnam?
According to Article 2 ofDecree 53/2011/ND-CPstipulating tax-liable objects of non-agricultural land use tax, vtv2 trực tiếp bóng đá hôm nay subjects are:
- Residential land in rural areas, homestead land in urban areas.
- Land for non-agricultural production and business purposes including:
+ Land for industrial zone construction, including land for vtv2 trực tiếp bóng đá hôm nay construction of industrial clusters, industrial zones, export processing zones, and other concentrated production and business areas with vtv2 trực tiếp bóng đá hôm nay same land use policies;
+ Land used as premises for vtv2 trực tiếp bóng đá hôm nay construction of production and business establishments, including land for vtv2 trực tiếp bóng đá hôm nay construction of industrial, handicraft production facilities; construction of commercial and service business establishments and other works serving production and business (including land used as premises within high-tech zones and economic zones);
+ Land for mineral exploitation and land for mineral processing, except in cases where mineral exploitation does not affect vtv2 trực tiếp bóng đá hôm nay soil surface or topsoil;
+ Land for vtv2 trực tiếp bóng đá hôm nay production of building materials and ceramics, including land for vtv2 trực tiếp bóng đá hôm nay extraction of raw materials and land for processing, production of building materials and ceramics.
- Non-agricultural land stipulated in Article 3 ofDecree 53/2011/ND-CPused by organizations, households, or individuals for business purposes.
Where to submit non-agricultural land tax declaration?
Based on Article 8 of vtv2 trực tiếp bóng đá hôm nay2010 Law on Non-Agricultural Land Use Taxwhich stipulates vtv2 trực tiếp bóng đá hôm nay registration, declaration, calculation, and payment of non-agricultural land use tax as follows:
Article 8. Registration, Declaration, Calculation, and Payment of Tax
1. Taxpayers register, declare, calculate, and pay tax according to vtv2 trực tiếp bóng đá hôm nay law on tax administration.
2. Taxpayers shall register, declare, calculate, and pay tax at vtv2 trực tiếp bóng đá hôm nay district, town-level, or provincial city tax authority where they have land use rights.
In remote and isolated areas with difficult access, taxpayers may register, declare, calculate and pay tax at vtv2 trực tiếp bóng đá hôm nay commune People's Committee. vtv2 trực tiếp bóng đá hôm nay tax authority facilitates taxpayers in fulfilling their obligations.
3. In cases where taxpayers have land use rights over multiple parcels, vtv2 trực tiếp bóng đá hôm nay taxable area is vtv2 trực tiếp bóng đá hôm nay total area of vtv2 trực tiếp bóng đá hôm nay taxable parcels within vtv2 trực tiếp bóng đá hôm nay boundary of vtv2 trực tiếp bóng đá hôm nay province or centrally run city. Tax registration, declaration, calculation and payment are prescribed as follows:
a) Taxpayers register, declare, calculate and pay tax at vtv2 trực tiếp bóng đá hôm nay district, town-level, or provincial city tax authority where they have land use rights;
b) Taxpayers may choose vtv2 trực tiếp bóng đá hôm nay homestead land limit in one district, town-level, or provincial city within vtv2 trực tiếp bóng đá hôm nay boundary where they have land use rights. In cases where one or more parcels exceed vtv2 trực tiếp bóng đá hôm nay limit, taxpayers may choose one place with parcels exceeding vtv2 trực tiếp bóng đá hôm nay limit to determine vtv2 trực tiếp bóng đá hôm nay area exceeding vtv2 trực tiếp bóng đá hôm nay limit of those parcels.
vtv2 trực tiếp bóng đá hôm nay taxable price is applied according to vtv2 trực tiếp bóng đá hôm nay land price of each district, town-level, or provincial city where vtv2 trực tiếp bóng đá hôm nay parcel is located.
Taxpayers shall prepare a consolidated declaration form to determine vtv2 trực tiếp bóng đá hôm nay total area of parcels with use rights and vtv2 trực tiếp bóng đá hôm nay tax already paid, and submit it to vtv2 trực tiếp bóng đá hôm nay tax authority where vtv2 trực tiếp bóng đá hôm nay taxpayer has chosen to determine vtv2 trực tiếp bóng đá hôm nay homestead land limit to pay vtv2 trực tiếp bóng đá hôm nay difference between vtv2 trực tiếp bóng đá hôm nay tax payable as prescribed by this Law and vtv2 trực tiếp bóng đá hôm nay amount already paid.
vtv2 trực tiếp bóng đá hôm nay submission of tax declaration files for non-agricultural land use tax is determined as follows:
- In principle, taxpayers submit to vtv2 trực tiếp bóng đá hôm nay district, town-level, or provincial city tax authority where they have land use rights.
- In remote and isolated areas with difficult access, taxpayers may submit taxes at vtv2 trực tiếp bóng đá hôm nay commune People's Committee.
- In cases where taxpayers have use rights over multiple parcels, vtv2 trực tiếp bóng đá hôm nay taxable area is vtv2 trực tiếp bóng đá hôm nay total area of vtv2 trực tiếp bóng đá hôm nay parcels within vtv2 trực tiếp bóng đá hôm nay boundary of vtv2 trực tiếp bóng đá hôm nay province or centrally run city. Tax payment is regulated as follows:
+ Taxpayers at vtv2 trực tiếp bóng đá hôm nay district, town-level, or provincial city tax authority where they have land use rights.
+ Taxpayers may choose vtv2 trực tiếp bóng đá hôm nay homestead land limit at one district, town-level, or provincial city within vtv2 trực tiếp bóng đá hôm nay boundary where they have land use rights. In cases where one or more parcels exceed vtv2 trực tiếp bóng đá hôm nay limit, taxpayers may choose one place with parcels exceeding vtv2 trực tiếp bóng đá hôm nay limit to determine vtv2 trực tiếp bóng đá hôm nay area exceeding vtv2 trực tiếp bóng đá hôm nay limit of those parcels.
Taxpayers shall prepare a consolidated declaration form to determine vtv2 trực tiếp bóng đá hôm nay total area of parcels with use rights and vtv2 trực tiếp bóng đá hôm nay tax already paid, and submit it to vtv2 trực tiếp bóng đá hôm nay tax authority where vtv2 trực tiếp bóng đá hôm nay taxpayer has chosen to determine vtv2 trực tiếp bóng đá hôm nay homestead land limit to pay vtv2 trực tiếp bóng đá hôm nay difference between vtv2 trực tiếp bóng đá hôm nay tax payable and vtv2 trực tiếp bóng đá hôm nay tax already paid.
