What are methods of agricultural land use xem bóng đá trực tiếp vtv2 collection in Vietnam?
What are methodsof agricultural land use xem bóng đá trực tiếp vtv2 collection in Vietnam?
According to Sub-item 3, Section 4 ofCircular 89-TC/TCT 1993which regulates the collection and payment of agricultural land use xem bóng đá trực tiếp vtv2 as follows:
IV. ORGANIZATION OF xem bóng đá trực tiếp vtv2 COLLECTION AND PAYMENT
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3. xem bóng đá trực tiếp vtv2 Collection and Payment.
a. Cash xem bóng đá trực tiếp vtv2 collection and payment: When collecting taxes from citizens, xem bóng đá trực tiếp vtv2 officers or treasury officers must check and compare the xem bóng đá trực tiếp vtv2 amount that is due, as recorded in the notification, with the amount brought by the taxpayer. They must also issue a receipt to the taxpayer and record it in the xem bóng đá trực tiếp vtv2 collection monitoring book.
In cases where the taxpayer does not directly submit to the treasury, at the end of each day, the xem bóng đá trực tiếp vtv2 collection officer must reconcile the xem bóng đá trực tiếp vtv2 collection receipts with the xem bóng đá trực tiếp vtv2 amount collected. Every 10 days, the collected xem bóng đá trực tiếp vtv2 amount must be paid into the State Treasury. If the collected xem bóng đá trực tiếp vtv2 amount reaches 5 million VND or more, it must be paid immediately to the State Treasury. Holding xem bóng đá trực tiếp vtv2 funds beyond this prescribed limit without depositing it in the State Treasury is considered xem bóng đá trực tiếp vtv2 appropriation.
b. xem bóng đá trực tiếp vtv2 collection and payment by transfer: xem bóng đá trực tiếp vtv2 payment by transfer requires the taxpayer to process the xem bóng đá trực tiếp vtv2 payment procedure. The xem bóng đá trực tiếp vtv2 authority must open a monitoring book for taxpayers who pay by transfer to periodically compare with the treasury and ensure xem bóng đá trực tiếp vtv2 payment compliance.
c. xem bóng đá trực tiếp vtv2 collection in rice (if applicable): The organization for rice collection must directly receive the rice from taxpayers with the presence of a xem bóng đá trực tiếp vtv2 office representative to issue xem bóng đá trực tiếp vtv2 receipts to the taxpayers. Organizations that purchase xem bóng đá trực tiếp vtv2 rice must settle with the State budget during the xem bóng đá trực tiếp vtv2 collection season as regulated by the Chairman of the Provincial People's Committee.
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Thus, the collection and payment of agricultural land use xem bóng đá trực tiếp vtv2 can be done in the following forms: cash xem bóng đá trực tiếp vtv2 collection, transfer xem bóng đá trực tiếp vtv2 collection, and rice collection.
What are methods of agricultural land use xem bóng đá trực tiếp vtv2 collection in Vietnam?(Image from the Internet)
How many times a year is agricultural land use xem bóng đá trực tiếp vtv2 paid in Vietnam?
According to Article 11 ofDecree 74-CP 1993, the regulation is as follows:
Article 11.
The agricultural land use xem bóng đá trực tiếp vtv2 year is based on the calendar year, from January 1 to December 31.
The xem bóng đá trực tiếp vtv2 is calculated annually but collected once or twice a year depending on the main harvest season of each type of crop in each locality.
Taxpayers can pay xem bóng đá trực tiếp vtv2 before the due date, and in the first collection period, they can pay the full year's xem bóng đá trực tiếp vtv2.
At the request of the Director of the xem bóng đá trực tiếp vtv2 Department, the Chairman of the Provincial People's Committee or centrally-run city regulates the start and end times of the xem bóng đá trực tiếp vtv2 collection season and announces it to the public.
In special cases where the 1994 agricultural land use xem bóng đá trực tiếp vtv2 book has not been completed by the first xem bóng đá trực tiếp vtv2 collection season, the Ministry of Finance will provide guidance on provisional collection. The 1994 annual final settlement must be based on the agricultural land use xem bóng đá trực tiếp vtv2 book.
Thus, agricultural land use xem bóng đá trực tiếp vtv2 is collected once or twice a year depending on the main harvest season of each type of crop in each locality.
Taxpayers can pay xem bóng đá trực tiếp vtv2 before the due date and can pay the entire annual xem bóng đá trực tiếp vtv2 amount in the first collection period.
Which types of land are subject to agricultural land use xem bóng đá trực tiếp vtv2 in Vietnam?
According to Article 2 of theAgricultural Land Use xem bóng đá trực tiếp vtv2 Law 1993and Article 2 ofNghị định 74-CP xoilac, the types of land subject to agricultural land use xem bóng đá trực tiếp vtv2 include:
- Cultivated land which includes land for annual crops, perennial crops, and grassland.
- Land for annual crops is land for plants that have a growth cycle (from planting to harvesting) not exceeding 365 days such as rice, corn, vegetables, peanuts... or plants harvested for one or several years but do not undergo a construction period like sugarcane, banana, sedge, ramie, citronella, pineapple...
- Land for perennial crops is land for plants with a growth cycle exceeding 365 days, planted once but yield for many years and go through a construction period before harvesting like rubber, tea, coffee, orange, mandarin, longan, palm, coconut...
- Grassland is land already used for growing grass for livestock farming.
- Land with water surface for aquaculture is land used for aquaculture or both aquaculture and cultivation, but fundamentally not used for other purposes.
- Plantation land is land afforested and assigned to organizations or individuals for management, care, and exploitation, excluding bare hills and mountains.
In case land is not used for taxable purposes as stipulated in this article, the land user must still pay xem bóng đá trực tiếp vtv2 as prescribed by the Agricultural Land Use xem bóng đá trực tiếp vtv2 Law.
