Is there an exemption from non-agricultural land use tax for homestead land within vtv5 trực tiếp bóng đá hôm nay quota in extremely disadvantaged areas in Vietnam?

Is there an exemption from non-agricultural land use tax for homestead land within vtv5 trực tiếp bóng đá hôm nay quota in extremely disadvantaged areas in Vietnam?

Pursuant to Article 9 of vtv5 trực tiếp bóng đá hôm nayLaw on Non-Agricultural Land Use Tax 2010stipulated as follows:

Tax Exemption

1. Land of investment projects in vtv5 trực tiếp bóng đá hôm nay field of special investment incentives; 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 of enterprises using more than 50% of vtv5 trực tiếp bóng đá hôm nay workforce who are war invalids and sick soldiers.

2. Land of private investment establishments in activities in vtv5 trực tiếp bóng đá hôm nay fields of education, vocational training, healthcare, culture, sports, and environment.

3. Land used for building houses of gratitude, great unity, facilities nurturing lonely elderly, people with disabilities, orphans; social treatment facilities.

4. Residential land within vtv5 trực tiếp bóng đá hôm nay limit in areas with extremely difficult socio-economic conditions.

5. Residential land within vtv5 trực tiếp bóng đá hôm nay limit of revolutionary activists before August 19, 1945; war invalids rated 1/4, 2/4; persons entitled to preferential treatment like war invalids rated 1/4, 2/4; sick soldiers rated 1/3; heroes of vtv5 trực tiếp bóng đá hôm nay people's armed forces; Vietnamese heroic mothers; biological parents, foster parents who raised martyrs while they were young; spouses of martyrs; children of martyrs receiving monthly benefits; revolutionary activists exposed to Agent Orange; individuals exposed to Agent Orange with difficult family circumstances.

6. Residential land within vtv5 trực tiếp bóng đá hôm nay limit for poor households as prescribed by vtv5 trực tiếp bóng đá hôm nay Government of Vietnam.

7. Households and individuals whose residential land is reclaimed according to vtv5 trực tiếp bóng đá hôm nay plan approved by vtv5 trực tiếp bóng đá hôm nay competent state authority are exempt from tax in vtv5 trực tiếp bóng đá hôm nay year of actual land reclamation for vtv5 trực tiếp bóng đá hôm nay reclaimed land and land at a new place of residence.

8. Land with gardens recognized by vtv5 trực tiếp bóng đá hôm nay competent state authority as historical-cultural relics.

9. Taxpayers facing difficulties due to force majeure events if vtv5 trực tiếp bóng đá hôm nay damage value of land and buildings on land is over 50% of vtv5 trực tiếp bóng đá hôm nay taxable value.

Pursuant to Article 10 of vtv5 trực tiếp bóng đá hôm nayLaw on Non-Agricultural Land Use Tax 2010stipulated as follows:

Tax Reduction

A 50% tax reduction is applied to vtv5 trực tiếp bóng đá hôm nay following cases:

1. Land of investment projects encouraged for investment; investment projects in areas with difficult socio-economic conditions; land of enterprises using from 20% to 50% of vtv5 trực tiếp bóng đá hôm nay workforce who are war invalids and sick soldiers;

2. Residential land within vtv5 trực tiếp bóng đá hôm nay limit in areas with difficult socio-economic conditions;

3. Residential land within vtv5 trực tiếp bóng đá hôm nay limit of war invalids rated 3/4, 4/4; persons entitled to preferential treatment like war invalids rated 3/4, 4/4; sick soldiers rated 2/3, 3/3; children of martyrs not receiving monthly benefits;

4. Taxpayers facing difficulties due to force majeure events if vtv5 trực tiếp bóng đá hôm nay damage value of land and buildings on land is from 20% to 50% of vtv5 trực tiếp bóng đá hôm nay taxable value.

Residential land within vtv5 trực tiếp bóng đá hôm nay limit in areas with difficult socio-economic conditions is not exempt from land use tax; however, this type of land will be subject to a 50% tax reduction.

Is there an exemption from non-agricultural land use tax for homestead land within vtv5 trực tiếp bóng đá hôm nay quota in extremely disadvantaged areas in Vietnam?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)

Vietnam: Is vtv5 trực tiếp bóng đá hôm nay reduction of non-agricultural land use tax only calculated on vtv5 trực tiếp bóng đá hôm nay payable tax amount?

Pursuant to Article 11 of vtv5 trực tiếp bóng đá hôm nayLaw on Non-Agricultural Land Use Tax 2010stipulated as follows:

Principles of tax exemption and reduction

1. Taxpayers entitled to both tax exemption and reduction for vtv5 trực tiếp bóng đá hôm nay same parcel are exempted from tax; taxpayers falling into two or more cases for tax reduction as stipulated in Article 10 of this Law are exempted from tax.

2. Taxpayers with residential land are exempted or reduced from tax only at one place as chosen by vtv5 trực tiếp bóng đá hôm nay taxpayer, except for vtv5 trực tiếp bóng đá hôm nay cases specified in Clause 9, Article 9, and Clause 4, Article 10 of this Law.

3. Taxpayers having multiple investment projects entitled to tax exemption and reduction shall implement exemption and reduction based on each investment project.

4. Tax exemption and reduction only apply directly to taxpayers and only calculate on vtv5 trực tiếp bóng đá hôm nay payable tax amount as prescribed by this Law.

vtv5 trực tiếp bóng đá hôm nay reduction in non-agricultural land use tax is only calculated on vtv5 trực tiếp bóng đá hôm nay payable tax amount and directly applies to taxpayers.

What are regulations ontaxable value of non-agricultural land use tax in Vietnam?

According to Article 6 of vtv5 trực tiếp bóng đá hôm nayLaw on Non-Agricultural Land Use Tax 2010as follows, vtv5 trực tiếp bóng đá hôm nay taxable value of non-agricultural land use tax is regulated as follows:

- vtv5 trực tiếp bóng đá hôm nay taxable value of land is determined by multiplying vtv5 trực tiếp bóng đá hôm nay taxable land area by vtv5 trực tiếp bóng đá hôm nay price of 1m2 of land.

- vtv5 trực tiếp bóng đá hôm nay taxable land area is stipulated as follows:

+ vtv5 trực tiếp bóng đá hôm nay taxable land area is vtv5 trực tiếp bóng đá hôm nay actual land area in use.

+ In vtv5 trực tiếp bóng đá hôm nay case of ownership of multiple residential parcels, vtv5 trực tiếp bóng đá hôm nay taxable land area is vtv5 trực tiếp bóng đá hôm nay total area of vtv5 trực tiếp bóng đá hôm nay taxable parcels.

+ If vtv5 trực tiếp bóng đá hôm nay state allocates or leases land for industrial park construction, vtv5 trực tiếp bóng đá hôm nay taxable land area does not include common infrastructure construction land.

+ For multi-story houses with multiple households and apartment buildings, including those for both residential and business purposes, vtv5 trực tiếp bóng đá hôm nay taxable land area is determined by vtv5 trực tiếp bóng đá hôm nay allocation coefficient multiplied by vtv5 trực tiếp bóng đá hôm nay area of vtv5 trực tiếp bóng đá hôm nay house used by each organization, household, or individual.

+ vtv5 trực tiếp bóng đá hôm nay allocation coefficient is determined by dividing vtv5 trực tiếp bóng đá hôm nay land area for multi-story houses with multiple households or apartment buildings by vtv5 trực tiếp bóng đá hôm nay total area used by organizations, households, or individuals.

+ If multi-story houses with multiple households or apartment buildings have basements, 50% of vtv5 trực tiếp bóng đá hôm nay basement area used by organizations, households, or individuals is added to vtv5 trực tiếp bóng đá hôm nay house area to calculate vtv5 trực tiếp bóng đá hôm nay allocation coefficient.

+ For underground construction works, vtv5 trực tiếp bóng đá hôm nay allocation coefficient applied is 0.5, calculated by dividing vtv5 trực tiếp bóng đá hôm nay construction land area by vtv5 trực tiếp bóng đá hôm nay total area of vtv5 trực tiếp bóng đá hôm nay construction used by organizations, households, or individuals.

- vtv5 trực tiếp bóng đá hôm nay price of 1m2 of land corresponds to vtv5 trực tiếp bóng đá hôm nay price in vtv5 trực tiếp bóng đá hôm nay land price table for vtv5 trực tiếp bóng đá hôm nay intended use and remains stable for a 5-year cycle.