What are objects subject to non-agricultural trực tiếp bóng đá hôm nay euro use tax in Vietnam?

What are objects subject to non-agricultural trực tiếp bóng đá hôm nay euro use tax in Vietnam?

According to the provisions of Article 2 ofLaw No. 48/2010/QH12 trực tiếp bóng đá hôm nay June 17, 2010, on non-agricultural, objects subject to non-agricultural trực tiếp bóng đá hôm nay euro use tax in Vietnam include:

- Residential trực tiếp bóng đá hôm nay euro in rural and urban areas.

- Non-agricultural production and business trực tiếp bóng đá hôm nay euro, including trực tiếp bóng đá hôm nay euro for the construction of industrial parks; trực tiếp bóng đá hôm nay euro for the construction of production and business establishments; trực tiếp bóng đá hôm nay euro for mineral exploitation and processing; and trực tiếp bóng đá hôm nay euro for the production of construction materials and pottery articles.

- Non-agricultural trực tiếp bóng đá hôm nay euro specified in Article 3 ofLaw No. 48/2010/QH12 trực tiếp bóng đá hôm nay June 17, 2010, on non-agriculturalwhich is used for commercial purposes.

What are objects subject to non-agricultural trực tiếp bóng đá hôm nay euro use tax in Vietnam? (Image from the Internet)

What are the objects not liable to non-agricultural trực tiếp bóng đá hôm nay euro use tax in Vietnam?

According to the provisions of Article 3Law No. 48/2010/QH12 trực tiếp bóng đá hôm nay June 17, 2010, on non-agricultural, objects not liable to non-agricultural trực tiếp bóng đá hôm nay euro use tax in Vietnam are non-agricultural trực tiếp bóng đá hôm nay euro used for purposes other than commercial ones, including:

- trực tiếp bóng đá hôm nay euro used for public purposes, including traffic and irrigation trực tiếp bóng đá hôm nay euro, trực tiếp bóng đá hôm nay euro for the construction of cultural, healthcare, education and training, and physical training and sports works for public interests; trực tiếp bóng đá hôm nay euro with historicalcultural relics or scenic places; and trực tiếp bóng đá hôm nay euro for the construction of other public works under the Government’s regulations;

- trực tiếp bóng đá hôm nay euro used by religious institutions;

- trực tiếp bóng đá hôm nay euro used for cemeteries and graveyards;

- trực tiếp bóng đá hôm nay euro under rivers, canals, ditches, streams and special-use water surface;

- trực tiếp bóng đá hôm nay euro with communal houses, temples, worship halls or clans’ worship houses;

- trực tiếp bóng đá hôm nay euro for the construction of working offices or non-business works or for national defense and security purposes;

- Other non-agricultural trực tiếp bóng đá hôm nay euro provided for by law.

What are the regulations on non-agricultural trực tiếp bóng đá hôm nay euro use taxpayersin Vietnam?

Under Article 4 ofLaw No. 48/2010/QH12 trực tiếp bóng đá hôm nay June 17, 2010, on non-agricultural, the regulations on non-agricultural trực tiếp bóng đá hôm nay euro use taxpayers are as follows:

- Taxpayers are organizations, households and individuals that have the right to use tax-liable trực tiếp bóng đá hôm nay euro specified in Article 2 ofLaw No. 48/2010/QH12 trực tiếp bóng đá hôm nay June 17, 2010, on non-agricultural.

- When organizations, households or individuals have not yet been granted trực tiếp bóng đá hôm nay euro use right certi-ficates or house and trực tiếp bóng đá hôm nay euro-attached asset ownership certificates (below collectively referred to as certificates), current trực tiếp bóng đá hôm nay euro users will be taxpayers.

- Taxpayers in some cases are specified as follows:

- When trực tiếp bóng đá hôm nay euro is leased by the State for the implementation of investment projects, lessees will be taxpayers;

- When persons having trực tiếp bóng đá hôm nay euro use rights lease trực tiếp bóng đá hôm nay euro under contracts, taxpayers shall be identified as agreed upon in these contracts. When no agreement on taxpayers is made in contracts, persons having trực tiếp bóng đá hôm nay euro use rights will be taxpayers;

- When trực tiếp bóng đá hôm nay euro has been granted a certificate but is currently under dispute, pending the dispute settlement, current trực tiếp bóng đá hôm nay euro users will be taxpayers. Tax payment does not serve as a ground for the settlement of disputes over landuse rights;

- When many persons have the right to co-use a trực tiếp bóng đá hôm nay euro plot, the lawful representative of these co-users will be the taxpayer;

- When a person having trực tiếp bóng đá hôm nay euro use rights contributes his/her trực tiếp bóng đá hôm nay euro use rights as business capital, thereby forming a new legal entity that has the right to use tax-liable trực tiếp bóng đá hôm nay euro specified in Article 2 ofLaw No. 48/2010/QH12 trực tiếp bóng đá hôm nay June 17, 2010, on non-agricultural, the new legal entity will be the taxpayer.

What are the regulations on taxable price for non-agricultural trực tiếp bóng đá hôm nay euro use taxpayers in Vietnam?

According to Article 6Law No. 48/2010/QH12 trực tiếp bóng đá hôm nay June 17, 2010, on non-agriculturalas amended by Article 249trực tiếp bóng đá hôm nay euro Law 2024, the regulations on the taxable price for non-agricultural trực tiếp bóng đá hôm nay euro use taxpayers in Vietnam areas follows:

- The tax base for trực tiếp bóng đá hôm nay euro is determined by the taxable trực tiếp bóng đá hôm nay euro area multiplied by the price per square meter of trực tiếp bóng đá hôm nay euro.

- The taxable trực tiếp bóng đá hôm nay euro area is regulated as follows:

+ The taxable trực tiếp bóng đá hôm nay euro area is the actual trực tiếp bóng đá hôm nay euro area used.

In cases of multiple parcels of residential trực tiếp bóng đá hôm nay euro, the taxable trực tiếp bóng đá hôm nay euro area is the total area of all taxable parcels.

In cases where the State allocates or leases trực tiếp bóng đá hôm nay euro to construct industrial zones, the taxable trực tiếp bóng đá hôm nay euro area does not include the area used for constructing shared infrastructure;

+ For homestead trực tiếp bóng đá hôm nay euro with multi-story multi-household houses, apartment buildings including cases used for both residential and business purposes, the taxable trực tiếp bóng đá hôm nay euro area is determined by the allocation coefficient multiplied by the house area of each organization, household, or individual using it.

The allocation coefficient is determined by dividing the trực tiếp bóng đá hôm nay euro area used for constructing multi-story multi-household houses, apartment buildings by the total house area used by organizations, households, or individuals.

In cases where multi-story multi-household houses, apartment buildings have basements, 50% of the basement area used by organizations, households, or individuals in the basement is added to the house area used by organizations, households, or individuals to calculate the allocation coefficient;

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

- The price per square meter of trực tiếp bóng đá hôm nay euro is the trực tiếp bóng đá hôm nay euro price according to the trực tiếp bóng đá hôm nay euro price table corresponding to the purpose of use and is stable for a cycle of 5 years.