What are principles vtv2 trực tiếp bóng đá hôm nay tax exemption and reduction for non-agricultural land use in Vietnam?

What are principles vtv2 trực tiếp bóng đá hôm nay tax exemption and reduction for non-agricultural land use in Vietnam?

According to Article 9 vtv2 trực tiếp bóng đá hôm nayThông tư 153/2011/TT-BTCregulating the principles for granting tax exemptions and reductions for non-agricultural land use:

- Tax exemptions and reductions are directly applicable only to the taxpayer and only calculated based on the tax amount as prescribed by theLuật thuế sử trực tiếp bóng đá euro hôm nayand guided byThông tư 153/2011/TT-BTC.

- Tax exemption or reduction for homestead land is applicable only to homestead land at one location chosen by the taxpayer unless specified otherwise in Clause 9, Article 10, and Clause 4, Article 11 vtv2 trực tiếp bóng đá hôm nayThông tư 153/2011/TT-BTC.

- If a taxpayer is eligible for both tax exemption and reduction for the same parcel, the tax will be exempted; if a taxpayer qualifies for a tax reduction under two or more conditions specified in Article 11 vtv2 trực tiếp bóng đá hôm nayThông tư 153/2011/TT-BTC, the tax will be exempted.

In a case where a taxpayer is entitled to a 50% tax reduction and has one or more family members also entitled to a 50% tax reduction, the family will be exempt from the tax. These members must have a familial relationship (grandparents, parents, children, grandchildren) and be registered in the family’s permanent household book.

- Taxpayers with multiple investment projects that qualify for tax exemptions and reductions will receive exemptions and reductions for each individual investment project.

What are principles vtv2 trực tiếp bóng đá hôm nay tax exemption and reduction for non-agricultural land use in Vietnam? (Image from the Internet)

What types vtv2 trực tiếp bóng đá hôm nay land are subjectsfor tax exemption on non-agricultural land use in Vietnam?

According to Article 10 vtv2 trực tiếp bóng đá hôm nayCircular 153/2011/TT-BTC, supplemented by Article 4 vtv2 trực tiếp bóng đá hôm nayxem bóng đá trực tiếp nhà, the following subjects are eligible for non-agricultural land use tax exemption:

(1) Land vtv2 trực tiếp bóng đá hôm nay investment projects in the field vtv2 trực tiếp bóng đá hôm nay special investment encouragement (especially advantageous investments); investment projects in geographical areas with specially difficult socio-economic conditions; investment projects in the field vtv2 trực tiếp bóng đá hôm nay encouraged investment (advantageous investments) in geographical areas with difficult socio-economic conditions; land used by enterprises employing over 50% vtv2 trực tiếp bóng đá hôm nay their workforce as war invalids or sick soldiers.

The list vtv2 trực tiếp bóng đá hôm nay fields encouraged for investment (advantageous investments), fields vtv2 trực tiếp bóng đá hôm nay special investment encouragement (especially advantageous investments), localities with difficult socio-economic conditions, localities with specially difficult socio-economic conditions is implemented according to the legal regulations on investment.

The number vtv2 trực tiếp bóng đá hôm nay employees who are war invalids or sick soldiers must be the annual average regular labor according to regulations.

(2) Land vtv2 trực tiếp bóng đá hôm nay facilities implementing socialization for activities in education, vocational training, healthcare, culture, sports, and the environment, including:

- Non-public facilities established and operating in accordance with the regulations vtv2 trực tiếp bóng đá hôm nay competent state agencies in the fields vtv2 trực tiếp bóng đá hôm nay private investment;

- Organizations or individuals operating under the Enterprise Law with investment projects, joint ventures, links, or the establishment vtv2 trực tiếp bóng đá hôm nay facilities operating in the fields vtv2 trực tiếp bóng đá hôm nay private investment with sufficient operating conditions as prescribed by competent state agencies;

- Public non-business units contributing capital, mobilizing capital, joint ventures, or links according to legal regulations to establish independently accounting facilities or enterprises operating in the fields vtv2 trực tiếp bóng đá hôm nay private investment under the decisions vtv2 trực tiếp bóng đá hôm nay competent state agencies;

- Foreign investment projects in the field vtv2 trực tiếp bóng đá hôm nay private investment as decided by the Prime Minister vtv2 trực tiếp bóng đá hôm nay the Government vtv2 trực tiếp bóng đá hôm nay Vietnam upon the proposal vtv2 trực tiếp bóng đá hôm nay the Ministry vtv2 trực tiếp bóng đá hôm nay Planning and Investment and related line ministries.

Facilities implementing private investment in education, vocational training, healthcare, culture, sports, and the environment must meet the criteria vtv2 trực tiếp bóng đá hôm nay scale and standards as decided by the Prime Minister vtv2 trực tiếp bóng đá hôm nay the Government vtv2 trực tiếp bóng đá hôm nay Vietnam.

(3) Land for constructing charitable houses, solidarity houses, facilities for nurturing elderly people who live alone, disabled people, or orphans, and facilities providing social treatments.

(4) Residential land within the quota in areas with especially difficult socio-economic conditions.

(5) Residential land within the quota vtv2 trực tiếp bóng đá hôm nay individuals who participated in revolutionary activities before August 19, 1945; war invalids vtv2 trực tiếp bóng đá hôm nay categories 1/4 and 2/4; people entitled to policies as war invalids vtv2 trực tiếp bóng đá hôm nay categories 1/4 and 2/4; sick soldiers vtv2 trực tiếp bóng đá hôm nay category 1/3; heroes vtv2 trực tiếp bóng đá hôm nay the armed forces; Vietnamese Heroic Mothers; biological parents, people who raised martyrs while they were young; spouses vtv2 trực tiếp bóng đá hôm nay martyrs, and children vtv2 trực tiếp bóng đá hôm nay martyrs receiving monthly allowances; revolutionary activists affected by Agent Orange; individuals affected by Agent Orange in difficult family circumstances.

(6) Residential land within the quota vtv2 trực tiếp bóng đá hôm nay poor households according to the Decision vtv2 trực tiếp bóng đá hôm nay the Prime Minister vtv2 trực tiếp bóng đá hôm nay the Government vtv2 trực tiếp bóng đá hôm nay Vietnam on poor household standards. If the Provincial People’s Committee specifically prescribes poor household standards to be applied locally according to legal regulations, the determination vtv2 trực tiếp bóng đá hôm nay poor households will be based on those standards issued by local authorities.

(7) Households and individuals whose homestead land is reclaimed under a plan or project approved by a competent state agency will be exempt from tax for the year in which the land is actually reclaimed both for reclaimed land and for land at the new residence.

(8) Land with garden houses recognized by competent state agencies as historical and cultural relics.

(9) Taxpayers facing difficulties due to force majeure events if the value vtv2 trực tiếp bóng đá hôm nay the damage to the land and houses on the land exceeds 50% vtv2 trực tiếp bóng đá hôm nay the taxable value.

In this case, the taxpayer must have confirmation from the commune-level People’s Committee where the land is damaged.

(10) Exemption from non-agricultural land use tax for households and individuals with annual non-agricultural land use tax payable (after subtracting exempt and reduced amounts, if any, according to the Law on Non-Agricultural Land Use Tax and guiding documents) vtv2 trực tiếp bóng đá hôm nay fifty thousand VND or less. If households and individuals have multiple parcels within a province or centrally-run city, the exemption from non-agricultural land use tax according to this Article will be calculated based on the total payable tax amount for all parcels. The procedure for exemption from non-agricultural land use tax as guided in this Article is implemented according to the guidance inThông tư 153/2011/TT-BTC.

For households and individuals eligible for exemption from non-agricultural land use tax according to this Circular who have already paid tax to the state budget, the tax authorities will process refunds according to the Law on Tax Administration and guiding documents.

Which entities are eligible for a reduction in non-agricultural land use tax in Vietnam?

According to Article 11 vtv2 trực tiếp bóng đá hôm nayThông tư 153/2011/TT-BTC, the subjects eligible for a 50% reduction in non-agricultural land use tax include:

(1) Land vtv2 trực tiếp bóng đá hôm nay investment projects in the field vtv2 trực tiếp bóng đá hôm nay advantageous investment; investment projects in geographical areas with difficult socio-economic conditions; land used by enterprises employing between 20% and 50% vtv2 trực tiếp bóng đá hôm nay their workforce as war invalids or sick soldiers.

(2) Residential land within the quota in areas with difficult socio-economic conditions.

(3) Residential land within the quota for war invalids vtv2 trực tiếp bóng đá hôm nay categories 3/4 and 4/4; people entitled to policies as war invalids vtv2 trực tiếp bóng đá hôm nay categories 3/4 and 4/4; sick soldiers vtv2 trực tiếp bóng đá hôm nay categories 2/3 and 3/3; children vtv2 trực tiếp bóng đá hôm nay martyrs who are not entitled to monthly allowances.

(4) Taxpayers facing difficulties due to force majeure events if the value vtv2 trực tiếp bóng đá hôm nay the damage to the land and houses on the land ranges from 20% to 50% vtv2 trực tiếp bóng đá hôm nay the taxable value.

In this case, the taxpayer must have confirmation from the commune-level People’s Committee where the land is damaged.