What are regulations on registration, declaration, calculation, and payment of non-agricultural land use xem bóng đá trực tiếp trên youtube in Vietnam?
What are regulations on registration, declaration, calculation, and payment of non-agricultural land use xem bóng đá trực tiếp trên youtube in Vietnam?
Pursuant to Article 8 of the2010 Law on Non-Agricultural Land Use xem bóng đá trực tiếp trên youtube, the registration, declaration, calculation, and payment of non-agricultural land use xem bóng đá trực tiếp trên youtube is conducted as follows:
- Taxpayers shall register, declare, calculate, and pay xem bóng đá trực tiếp trên youtube in accordance with the law on xem bóng đá trực tiếp trên youtube administration.
- Taxpayers shall register, declare, calculate, and pay xem bóng đá trực tiếp trên youtube at the district-level xem bóng đá trực tiếp trên youtube authority in the district, urban district, district-level town, or provincial city where the land use right is exercised.
In remote areas with difficult access, taxpayers can register, declare, calculate, and pay xem bóng đá trực tiếp trên youtube at the commune People's Committee. The xem bóng đá trực tiếp trên youtube authority facilitates taxpayers in fulfilling their obligations.
- If a taxpayer has the right to use multiple parcels of residential land, the taxable area is the total area of the residential parcels subject to xem bóng đá trực tiếp trên youtube within the geographical scope of the province or city under central authority. Registration, declaration, calculation, and payment of xem bóng đá trực tiếp trên youtube are stipulated as follows:
+ Taxpayers shall register, declare, calculate, and pay xem bóng đá trực tiếp trên youtube at the district-level xem bóng đá trực tiếp trên youtube authority in the district, urban district, district-level town, or provincial city where the right to use the land is exercised;
+ Taxpayers have the option to choose the homestead land limit in one district, urban district, district-level town, or provincial city where they have the right to use the land. If there are one or more parcels of residential land exceeding the limit, taxpayers may choose one place with parcels exceeding the limit to determine the excess area of the parcels.
The xem bóng đá trực tiếp trên youtube calculation price is applied based on the land price of each district, urban district, district-level town, or provincial city where the parcels are located.
Taxpayers shall prepare a general declaration form in accordance with the prescribed template to determine the total area of parcels with land use rights and the xem bóng đá trực tiếp trên youtube amount already paid, and submit it to the xem bóng đá trực tiếp trên youtube authority where the taxpayer has chosen to determine the homestead land limit to pay the difference between the xem bóng đá trực tiếp trên youtube amount payable according to the provisions of theLuật thuế sử trực tiếp bóng đá euro hôm nay đất phi nông nghiệp 2010 Số hiệuand the xem bóng đá trực tiếp trên youtube amount already paid.
What are regulations on registration, declaration, calculation, and payment of non-agricultural land use xem bóng đá trực tiếp trên youtube in Vietnam? (Image from Internet)
Who are the non-agricultural land use taxpayers in Vietnam?
Pursuant to Article 4 of the2010 Law on Non-Agricultural Land Use xem bóng đá trực tiếp trên youtube, non-agricultural land use taxpayers include:
(1). Taxpayers are organizations, households, and individuals who have the right to use land subject to xem bóng đá trực tiếp trên youtube as regulated in Article 2 of this Law.
(2). In cases where organizations, households, and individuals have not been granted a Land Use Rights Certificate, House Ownership Certificate, and other assets associated with the land (commonly referred to as the Certificate), the current land users are the taxpayers.
(3). Taxpayers in specific cases are regulated as follows:
- If the State leases land to implement an investment project, the land lessee is the taxpayer;
- If the land user leases the land under a contract, the taxpayer is determined according to the agreement in the contract. If the contract does not specify the taxpayer, the land user is the taxpayer;
- If the land has been issued a Certificate but is under dispute, before the dispute is resolved, the current land user is the taxpayer. xem bóng đá trực tiếp trên youtube payment is not the basis for resolving land use right disputes;
- If many people share the land use right on one parcel, the taxpayer is the legal representative of those sharing the land use right on that parcel;
- If the land user contributes the land use right to business capital, forming a new legal entity with the land use right subject to xem bóng đá trực tiếp trên youtube as regulated in Article 2 of this Law, the new legal entity is the taxpayer.
Is it necessary to submit an annual non-agricultural land use xem bóng đá trực tiếp trên youtube declaration in Vietnam?
According to Clause 3, Article 10 ofDecree 126/2020/ND-CPregulations are as follows:
Deadline for submitting xem bóng đá trực tiếp trên youtube declaration dossiers for land-related fees, business license fees, registration fees, land use fees, and other fees in accordance with the law on management and use of public assets
...
3. Non-agricultural land use xem bóng đá trực tiếp trên youtube
a) For organizations:
a.1) Initial declaration: The deadline for submitting the dossier is no later than 30 days since the xem bóng đá trực tiếp trên youtube obligation for non-agricultural land use arises.
a.2) During the stabilization cycle, organizations are not required to re-declare non-agricultural land use xem bóng đá trực tiếp trên youtube annually if there are no changes in taxpayers and factors leading to changes in the xem bóng đá trực tiếp trên youtube payable.
a.3) Declaration when there are changes in the factors influencing xem bóng đá trực tiếp trên youtube calculation, resulting in an increase or decrease in xem bóng đá trực tiếp trên youtube payable and supplementary declaration when errors in the submitted xem bóng đá trực tiếp trên youtube declaration dossier affecting the xem bóng đá trực tiếp trên youtube payable are detected: The deadline for submitting the dossier is no later than 30 days since the occurrence of changes.
Supplemental xem bóng đá trực tiếp trên youtube declaration applies to: Cases resulting in changes in the xem bóng đá trực tiếp trên youtube calculation factors leading to an increase or decrease in xem bóng đá trực tiếp trên youtube payable; cases detecting errors in the submitted xem bóng đá trực tiếp trên youtube declaration dossier affecting the xem bóng đá trực tiếp trên youtube payable.
b) For households and individuals:
b.1) Initial declaration: The deadline for submitting the dossier is no later than 30 days since the xem bóng đá trực tiếp trên youtube obligation for non-agricultural land use arises.
b.2) Annually, households and individuals are not required to re-declare if there are no changes in taxpayers and factors leading to changes in the xem bóng đá trực tiếp trên youtube payable.
b.3) Declaration when there are changes in the factors influencing xem bóng đá trực tiếp trên youtube calculation (except for changes in the price of 1 m² land as regulated by the provincial People's Committee) leading to an increase or decrease in xem bóng đá trực tiếp trên youtube payable: The deadline for submitting the dossier is no later than 30 days since the occurrence of changes.
b.4) Supplementary declaration when errors in the submitted xem bóng đá trực tiếp trên youtube declaration dossier affecting the xem bóng đá trực tiếp trên youtube payable are detected in accordance with Article 47 of the Law on xem bóng đá trực tiếp trên youtube Administration.
b.5) General declaration: The deadline for submitting the general declaration dossier is no later than March 31 of the calendar year following the xem bóng đá trực tiếp trên youtube year.
If there are no changes in taxpayers, organizations, individuals, and households are not required to submit an annual non-agricultural land use xem bóng đá trực tiếp trên youtube declaration.
