trực tiếp bóng đá euro hôm nayShall enterprises with 30% of their employees being diseased soldiers in Vietnam be entitled to a reduction in non-agricultural land use tax?
Shallenterprises with 30% of their employees being diseased soldiers in Vietnam be entitled toa reduction in non-agricultural land use tax?
Pursuant to Article 11 ofCircular 153/2011/TT-BTC, trực tiếp bóng đá euro hôm nay subjects eligible for a 50% reduction in non-agricultural land use tax include:
Tax Reduction
A 50% reduction of trực tiếp bóng đá euro hôm nay tax payable in trực tiếp bóng đá euro hôm nay following cases:
1. Land of investment projects in trực tiếp bóng đá euro hôm nay fields of investment incentives; investment projects in areas with difficult socio-economic conditions; land of enterprises using from 20% to 50% of labor as war invalids or convalescents.
trực tiếp bóng đá euro 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 especially difficult socio-economic conditions shall be implemented according to trực tiếp bóng đá euro hôm nay provisions of investment law.
trực tiếp bóng đá euro hôm nay number of war invalids and convalescents employed must be calculated on an average annual basis as stipulated in Circular No. 40/2009/TT-LĐTBXH dated December 3, 2009, of trực tiếp bóng đá euro hôm nay Ministry of Labor, Invalids and Social Affairs and trực tiếp bóng đá euro hôm nay amending and supplementary documents.
2. Residential land within trực tiếp bóng đá euro hôm nay limit in areas with difficult socio-economic conditions.
3. Residential land within trực tiếp bóng đá euro hôm nay limit of war invalids ranked 3/4, 4/4; people enjoying policies like war invalids ranked 3/4, 4/4; convalescents ranked 2/3, 3/3; children of martyrs who do not receive monthly allowances.
4. Taxpayers facing difficulties due to force majeure events if trực tiếp bóng đá euro hôm nay damage value of land and houses on trực tiếp bóng đá euro hôm nay land is from 20% to 50% of trực tiếp bóng đá euro hôm nay tax calculation value.
In this case, trực tiếp bóng đá euro hôm nay taxpayer must have a confirmation from trực tiếp bóng đá euro hôm nay People's Committee of trực tiếp bóng đá euro hôm nay commune where trực tiếp bóng đá euro hôm nay damaged land is located.
Thus,according to trực tiếp bóng đá euro hôm nay above regulations, a reduction in non-agricultural land use tax is applicable for trực tiếp bóng đá euro hôm nay land of enterprises with 30% of their employees being diseased soldiers.
Shall enterprises with 30% of their employees being diseased soldiers in Vietnam be entitled to a reduction in non-agricultural land use tax?(Image from trực tiếp bóng đá euro hôm nay Internet)
Who has trực tiếp bóng đá euro hôm nay authority to decide on trực tiếp bóng đá euro hôm nay tax reduction for land of enterprises with 30% of their employees being diseased soldiers in Vietnam?
According to Article 12 ofThông tư 153/2011/TT-BTC, trực tiếp bóng đá euro hôm nay provisions are as follows:
Authority to decide on tax exemption, reduction.
1. trực tiếp bóng đá euro hôm nay tax authority directly managing, based on trực tiếp bóng đá euro hôm nay tax filing documents stipulated in Article 15 of this Circular, determines trực tiếp bóng đá euro hôm nay amount of non-agricultural land use tax (SDĐPNN) to be exempted or reduced and decides on tax exemption, reduction for trực tiếp bóng đá euro hôm nay taxpayer according to trực tiếp bóng đá euro hôm nay tax settlement period.
2. Some specific cases are implemented as follows:
a) In cases of exemption, reduction of SDĐPNN tax for households or individuals according to Clauses 4, 5, 6 of Article 10 and Clauses 2, 3 of Article 11 of this Circular, trực tiếp bóng đá euro hôm nay Head of trực tiếp bóng đá euro hôm nay Tax Department issues a general decision based on trực tiếp bóng đá euro hôm nay proposal list of trực tiếp bóng đá euro hôm nay commune-level People's Committee.
Annually, trực tiếp bóng đá euro hôm nay commune-level People's Committee is responsible for reviewing and sending a list of tax exemption, reduction subjects to trực tiếp bóng đá euro hôm nay tax authority for trực tiếp bóng đá euro hôm nay implementation of tax exemption, reduction according to authority.
b) In cases of exemption, reduction according to Clause 9 of Article 10 and Clause 4 of Article 11 of this Circular, trực tiếp bóng đá euro hôm nay Head of trực tiếp bóng đá euro hôm nay Directly Managing Tax Authority issues a decision based on trực tiếp bóng đá euro hôm nay taxpayer's application and confirmation from trực tiếp bóng đá euro hôm nay commune-level People's Committee where trực tiếp bóng đá euro hôm nay land is damaged.
c) In other cases, trực tiếp bóng đá euro hôm nay taxpayer must send documents attached with evidence proving trực tiếp bóng đá euro hôm nay tax exemption, reduction subject according to regulations or confirmation from trực tiếp bóng đá euro hôm nay commune-level People's Committee where trực tiếp bóng đá euro hôm nay taxable land is located to trực tiếp bóng đá euro hôm nay direct tax managing authority for resolution.
Thus,according to trực tiếp bóng đá euro hôm nay above regulations, for land of enterprises with 30% of their employees being diseased soldiers to be eligible for a tax reduction, trực tiếp bóng đá euro hôm nay direct tax managing authority at trực tiếp bóng đá euro hôm nay location of trực tiếp bóng đá euro hôm nay land will have trực tiếp bóng đá euro hôm nay authority to decide.
What are cases of exemption fromnon-agricultural land use tax in Vietnam?
Based on Article 10 ofCircular 153/2011/TT-BTC, supplemented by Article 4 ofCircular 130/2016/TT-BTC, trực tiếp bóng đá euro hôm nay provisions are as follows:
Case 1.Land of investment projects in fields especially encouraged for investment (special investment incentives); investment projects in areas with especially difficult socio-economic conditions; investment projects in fields encouraged for investment (investment incentives) in areas with difficult socio-economic conditions; land of enterprises using over 50% of labor as war invalids and convalescents.
trực tiếp bóng đá euro 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 especially difficult socio-economic conditions shall be implemented according to trực tiếp bóng đá euro hôm nay provisions of investment law.
trực tiếp bóng đá euro hôm nay number of war invalids and convalescents employed must be calculated on an average annual basis as stipulated in Circular No. 40/2009/TT-LĐTBXH dated December 3, 2009, of trực tiếp bóng đá euro hôm nay Ministry of Labor, Invalids, and Social Affairs and trực tiếp bóng đá euro hôm nay amending and supplementary documents.
Case 2.Land of establishments implementing socialization for activities in trực tiếp bóng đá euro hôm nay fields of education, vocational training, healthcare, culture, sports, and environment including:
- Non-public establishments established and qualified for operation according to trực tiếp bóng đá euro hôm nay regulations of competent state agencies in fields of private investment in;
- Organizations, individuals operating according to trực tiếp bóng đá euro hôm nay Enterprise Law having investment projects, joint ventures, or establishing entities operating in fields of private investment in qualified for operation according to trực tiếp bóng đá euro hôm nay regulations of competent state agencies;
- Public career establishments implementing capital contribution, capital mobilization, joint ventures, and links according to trực tiếp bóng đá euro hôm nay provisions of trực tiếp bóng đá euro hôm nay law establishing independent accounting establishments or enterprises operating in fields of private investment in according to trực tiếp bóng đá euro hôm nay decision of competent state agencies;
- For foreign investment projects in fields of private investment in, decided by trực tiếp bóng đá euro hôm nay Prime Minister of Vietnam, based on trực tiếp bóng đá euro hôm nay proposal of trực tiếp bóng đá euro hôm nay Ministry of Planning and Investment and relevant managing ministries.
Establishments implementing private investment in trực tiếp bóng đá euro hôm nay fields of education, vocational training, healthcare, culture, sports, and environment must meet trực tiếp bóng đá euro hôm nay criteria and standards specified by trực tiếp bóng đá euro hôm nay Decision of trực tiếp bóng đá euro hôm nay Prime Minister of Vietnam.
Case 3.Land used for building gratitude houses, solidarity houses, facilities for nurturing lonely elderly, disabled people, or orphans, and social rehabilitation facilities.
Case 4.Residential land within trực tiếp bóng đá euro hôm nay limit in areas with especially difficult socio-economic conditions.
Case 5.Residential land within trực tiếp bóng đá euro hôm nay limit of those engaged in revolutionary activities before August 19, 1945; war invalids ranked 1/4, 2/4; those entitled to policies like war invalids ranked 1/4, 2/4; convalescents ranked 1/3; heroes of trực tiếp bóng đá euro hôm nay people's armed forces; Vietnamese heroic mothers; father, mother, guardian of martyrs during childhood; spouse of martyrs; children of martyrs receiving monthly allowances; revolutionary activists affected by toxic chemicals; those affected by toxic chemicals in difficult family circumstances.
Case 6.Residential land within trực tiếp bóng đá euro hôm nay limit of poor households as per trực tiếp bóng đá euro hôm nay Decision of trực tiếp bóng đá euro hôm nay Prime Minister of Vietnam on trực tiếp bóng đá euro hôm nay poverty line. In cases where trực tiếp bóng đá euro hôm nay provincial People’s Committee specifies a poverty line applicable locally as per trực tiếp bóng đá euro hôm nay law, trực tiếp bóng đá euro hôm nay poverty line set by trực tiếp bóng đá euro hôm nay locality is used to determine poor households.
Case 7.Households or individuals in a year their homestead land is recovered according to a plan approved by a competent state agency are exempted from tax in trực tiếp bóng đá euro hôm nay year trực tiếp bóng đá euro hôm nay recovery occurs for trực tiếp bóng đá euro hôm nay land at both trực tiếp bóng đá euro hôm nay recovered site and trực tiếp bóng đá euro hôm nay new residence.
Case 8.Land with garden houses recognized as historical-cultural monuments by competent state agencies.
Case 9.Taxpayers facing difficulties due to force majeure events if trực tiếp bóng đá euro hôm nay damage value of land and houses on trực tiếp bóng đá euro hôm nay land exceeds 50% of trực tiếp bóng đá euro hôm nay tax calculation value.
In this case, trực tiếp bóng đá euro hôm nay taxpayer must have a confirmation from trực tiếp bóng đá euro hôm nay People's Committee of trực tiếp bóng đá euro hôm nay commune where trực tiếp bóng đá euro hôm nay damaged land is located. Supplemental information
Case 10.Exemption from non-agricultural land use tax for households and individuals with annual tax payable (after deducting exempted or reduced amounts, if any, as per trực tiếp bóng đá euro hôm nay Law on Non-Agricultural Land Use Tax and trực tiếp bóng đá euro hôm nay guiding documents) amounting to fifty thousand dong or less.
In cases where households or individuals have multiple parcels within a province or centrally-run city, trực tiếp bóng đá euro hôm nay exemption from non-agricultural land use tax as prescribed in this Article is calculated on trực tiếp bóng đá euro hôm nay total tax payable for all parcels. trực tiếp bóng đá euro hôm nay procedure and process for tax exemption are guided by Circular No. 153/2011/TT-BTC.
For households and individuals eligible for non-agricultural land use tax exemption according to trực tiếp bóng đá euro hôm nay guidance in this Circular but have already paid tax to trực tiếp bóng đá euro hôm nay state budget, trực tiếp bóng đá euro hôm nay tax authority shall process refunds according to trực tiếp bóng đá euro hôm nay provisions of trực tiếp bóng đá euro hôm nay Tax Administration Law and guiding documents.
