Shall homestead land within trực tiếp bóng đá k+ land allocation limit be exempt from non-agricultural land use tax in Vietnam?

Shall homestead land within trực tiếp bóng đá k+ land allocation limitbe exempt from non-agricultural land use tax in Vietnam?

Based on Article 9 of trực tiếp bóng đá k+Law on Non-agricultural Land Use Tax 2010, trực tiếp bóng đá k+ regulations are as follows:

Tax Exemption

1. Land for investment projects in fields particularly encouraged for investment; investment projects in areas with special socio-economic difficulties; investment projects in fields encouraged for investment in areas with socio-economic difficulties; land of enterprises employing over 50% of their workforce as war invalids and sick soldiers.

2. Land of establishments performing private investments in activities related to education, vocational training, health, culture, sports, and trực tiếp bóng đá k+ environment.

3. Land for trực tiếp bóng đá k+ construction of gratitude houses, solidarity houses, facilities for caring for lonely elderly, disabled people, or orphans; social disease treatment establishments.

4. homestead land within trực tiếp bóng đá k+ land allocation limit in areas with special socio-economic difficulties.

5. homestead land within trực tiếp bóng đá k+ land allocation limit owned by those who participated in trực tiếp bóng đá k+ revolution before August 19,1945; war invalids of class 1/4, 2/4; those entitled to policies as war invalids of class 1/4, 2/4; sick soldiers of class 1/3; heroes of trực tiếp bóng đá k+ People's Armed Forces; Vietnamese heroic mothers; biological parents, foster parents of martyrs when they were minors; spouses of martyrs; children of martyrs receiving monthly allowances; revolutionaries affected by Agent Orange; people affected by Agent Orange with difficult family circumstances.

6. homestead land within trực tiếp bóng đá k+ land allocation limit owned by poor households as prescribed by trực tiếp bóng đá k+ Government of Vietnam.

Therefore, homestead land within trực tiếp bóng đá k+ land allocation limit is not automatically exempted from tax but must be considered for specific subjects such as: homestead land within trực tiếp bóng đá k+ land allocation limit in areas with special socio-economic difficulties; homestead land within trực tiếp bóng đá k+ land allocation limit owned by poor households as prescribed by trực tiếp bóng đá k+ Government of Vietnam according to trực tiếp bóng đá k+ above regulations.

Shall homestead land within trực tiếp bóng đá k+ land allocation limit be exempt from non-agricultural land use tax in Vietnam?(Image from trực tiếp bóng đá k+ Internet)

Sahll taxpayers facing difficulties due to force majeure circumstancesget a 50% reduction in non-agricultural land use tax in Vietnam?

Based on Clause 4 Article 11 of trực tiếp bóng đá k+Law on Non-agricultural Land Use Tax 2010, trực tiếp bóng đá k+ regulations are as follows:

Tax Reduction

A 50% reduction in trực tiếp bóng đá k+ tax payable in trực tiếp bóng đá k+ following cases:

1. Land for investment projects in preferential investment fields; investment projects in areas with socio-economic difficulties; land of enterprises employing 20% to 50% of their workforce as war invalids and sick soldiers.

trực tiếp bóng đá k+ list of fields encouraged for investment (preferential investment), particularly encouraged for investment (special preferential investment), areas with socio-economic difficulties, and areas with special socio-economic difficulties are implemented in accordance with investment law regulations.

trực tiếp bóng đá k+ labor force of war invalids and sick soldiers must be regular year-round laborers as prescribed in Circular No. 40/2009/TT-LDTBXH dated December 3, 2009, of trực tiếp bóng đá k+ Ministry of Labor - Invalids and Social Affairs and trực tiếp bóng đá k+ amendments and supplements thereto.

2. homestead land within trực tiếp bóng đá k+ land allocation limit in areas with socio-economic difficulties.

3. homestead land within trực tiếp bóng đá k+ land allocation limit of war invalids of class 3/4, 4/4; those entitled to policies as war invalids of class 3/4, 4/4; sick soldiers of class 2/3, 3/3; children of martyrs not receiving monthly allowances.

4. Taxpayers facing difficulties due to force majeure circumstances if trực tiếp bóng đá k+ value of damage to trực tiếp bóng đá k+ land and buildings on trực tiếp bóng đá k+ land ranges from 20% to 50% of trực tiếp bóng đá k+ taxable value.

In this case, taxpayers must have confirmation from trực tiếp bóng đá k+ commune-level People's Committee where trực tiếp bóng đá k+ damaged land is located.

Thus, taxpayers facing difficulties due to force majeure circumstances if trực tiếp bóng đá k+ value of damage to trực tiếp bóng đá k+ land and buildings on trực tiếp bóng đá k+ land ranges from 20% to 50% of trực tiếp bóng đá k+ taxable value.

How should taxpayers with trực tiếp bóng đá k+ right to use multiple land parcels register, declare, calculate, and pay non-agricultural land use tax in Vietnam?

Based on Clause 3 Article 8 of trực tiếp bóng đá k+Law on Non-agricultural Land Use Tax 2010, trực tiếp bóng đá k+ regulations are as follows:

Registration, declaration, calculation, and payment of taxes

1. Taxpayers register, declare, calculate, and pay taxes according to trực tiếp bóng đá k+ law on tax administration.

2. Taxpayers register, declare, calculate, and pay taxes at trực tiếp bóng đá k+ district, ward, district-level town, city under provincial authority where they have trực tiếp bóng đá k+ right to use land.

In remote areas with difficult traveling conditions, taxpayers can register, declare, calculate, and pay taxes at trực tiếp bóng đá k+ commune-level People's Committee. trực tiếp bóng đá k+ tax authority facilitates taxpayers in fulfilling their obligations.

3. In cases where taxpayers have trực tiếp bóng đá k+ right to use multiple residential land parcels, trực tiếp bóng đá k+ taxable area is trực tiếp bóng đá k+ total area of trực tiếp bóng đá k+ residential land parcels within trực tiếp bóng đá k+ province or city under central authority. trực tiếp bóng đá k+ registration, declaration, calculation, and payment of taxes are stipulated as follows:

a) Taxpayers register, declare, calculate, and pay taxes at trực tiếp bóng đá k+ district, ward, district-level town, city under provincial authority where they have trực tiếp bóng đá k+ right to use land;

b) Taxpayers can choose trực tiếp bóng đá k+ allowable homestead land limit at one district, ward, district-level town, city under provincial authority where they have trực tiếp bóng đá k+ right to use land. In cases where there is one or more residential land parcel exceeding trực tiếp bóng đá k+ limit, taxpayers can choose one place with a parcel exceeding trực tiếp bóng đá k+ limit to determine trực tiếp bóng đá k+ excess area of trực tiếp bóng đá k+ parcels.

trực tiếp bóng đá k+ taxable value is applied according to trực tiếp bóng đá k+ land price of each district, ward, district-level town, city under provincial authority where trực tiếp bóng đá k+ parcel is located.

Taxpayers prepare a comprehensive declaration form according to trực tiếp bóng đá k+ prescribed form to determine trực tiếp bóng đá k+ total area of trực tiếp bóng đá k+ residential parcels they have trực tiếp bóng đá k+ right to use and trực tiếp bóng đá k+ tax amount already paid and submit it to trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ taxpayer has chosen to determine trực tiếp bóng đá k+ allowable homestead land limit to pay trực tiếp bóng đá k+ difference between trực tiếp bóng đá k+ tax payable under this Law and trực tiếp bóng đá k+ tax already paid.

In cases where taxpayers have trực tiếp bóng đá k+ right to use multiple residential land parcels, trực tiếp bóng đá k+ taxable area is trực tiếp bóng đá k+ total area of trực tiếp bóng đá k+ residential land parcels within trực tiếp bóng đá k+ province or city under central authority. trực tiếp bóng đá k+ registration, declaration, calculation, and payment of taxes are stipulated in Clause 3 above.