What are the applicable non-agricultural xem bóng đá trực tiếp vtv2 use tax rates in Vietnam?
What types of xem bóng đá trực tiếp vtv2 are subject to non-agricultural xem bóng đá trực tiếp vtv2 use tax in Vietnam?
According to Article 2 of theNon-agricultural xem bóng đá trực tiếp vtv2 Use Tax Law 2010, the types of xem bóng đá trực tiếp vtv2 subject to non-agricultural xem bóng đá trực tiếp vtv2 use tax include:
- Residential xem bóng đá trực tiếp vtv2 in rural and urban areas.
- Non-agricultural production and business xem bóng đá trực tiếp vtv2, including xem bóng đá trực tiếp vtv2 for the construction of industrial parks; xem bóng đá trực tiếp vtv2 for the construction of production and business establishments; xem bóng đá trực tiếp vtv2 for mineral exploitation and processing; and xem bóng đá trực tiếp vtv2 for the production of construction materials and pottery articles.
- Non-agricultural xem bóng đá trực tiếp vtv2 specified in Article 3 ofNon-agricultural xem bóng đá trực tiếp vtv2 Use Tax Law 2010which is used for commercial purposes.
What are the applicable non-agricultural xem bóng đá trực tiếp vtv2 use tax ratesin Vietnam? (Image from the Internet)
Which entities are required to pay non-agricultural xem bóng đá trực tiếp vtv2 use taxin Vietnam?
According to Article 4 of theNon-agricultural xem bóng đá trực tiếp vtv2 Use Tax Law 2010, the entities are required to pay non-agricultural xem bóng đá trực tiếp vtv2 use tax are specified as follows:
- Taxpayers are organizations, households and individuals that have the right to use tax-liable xem bóng đá trực tiếp vtv2 specified in Article 2 ofNon-agricultural xem bóng đá trực tiếp vtv2 Use Tax Law 2010.
- When organizations, households or individuals have not yet been granted xem bóng đá trực tiếp vtv2 use right certi-ficates or house and xem bóng đá trực tiếp vtv2-attached asset ownership certificates (below collectively referred to as certificates), current xem bóng đá trực tiếp vtv2 users will be taxpayers.
- Taxpayers in some cases are specified as follows:
+ When xem bóng đá trực tiếp vtv2 is leased by the State for the implementation of investment projects, lessees will be taxpayers;
+ When persons having xem bóng đá trực tiếp vtv2 use rights lease xem bóng đá trực tiếp vtv2 under contracts, taxpayers shall be identified as agreed upon in these contracts. When no agreement on taxpayers is made in contracts, persons having xem bóng đá trực tiếp vtv2 use rights will be taxpayers;
+ When xem bóng đá trực tiếp vtv2 has been granted a certificate but is currently under dispute, pending the dispute settlement, current xem bóng đá trực tiếp vtv2 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 xem bóng đá trực tiếp vtv2 plot, the lawful representative of these co-users will be the taxpayer;
+ When a person having xem bóng đá trực tiếp vtv2 use rights contributes his/her xem bóng đá trực tiếp vtv2 use rights as business capital, thereby forming a new legal entity that has the right to use tax-liable xem bóng đá trực tiếp vtv2 specified in Article 2 ofNon-agricultural xem bóng đá trực tiếp vtv2 Use Tax Law 2010, the new legal entity will be the taxpayer.
What are the applicable non-agricultural xem bóng đá trực tiếp vtv2 use tax ratesin Vietnam?
According to Article 7 of theLaw on Non-Agricultural xem bóng đá trực tiếp vtv2 Use Tax 2010on non-agricultural xem bóng đá trực tiếp vtv2 use tax rates:
- Tax rates for residential xem bóng đá trực tiếp vtv2, including xem bóng đá trực tiếp vtv2 used for commercial purposes, to be applied according to the Partially Progressive Tariff are specified as follows:
|
Tax grade |
Taxable xem bóng đá trực tiếp vtv2 area (m2) |
Tax rate (%) |
|
1 |
Area within the set quota |
0.03 |
|
2 |
Area in excess of up to 3 times the set quota |
0.07 |
|
3 |
Area in excess of over 3 times the set quota |
0.15 |
- The residential xem bóng đá trực tiếp vtv2 quota used as a basis for tax calculation is the new quota of residential xem bóng đá trực tiếp vtv2 allocation set by provincial-level People’s Committees from the effective date of this Law.
When residential xem bóng đá trực tiếp vtv2 quotas have been set before January 1, 2012, the following provisions shall be applied:
+ When the residential xem bóng đá trực tiếp vtv2 quota set before January 1, 2012 is lower than the new quota of residential xem bóng đá trực tiếp vtv2 allocation, the new quota will be used as a basis for tax calculation;
+ When the residential xem bóng đá trực tiếp vtv2 quota set before the effective date of this Law is higher than the new quota of residential xem bóng đá trực tiếp vtv2 allocation, the old quota will be used as a basis for tax calculation.
- Residential xem bóng đá trực tiếp vtv2 of multi-story buildings with many households, condominiums or underground construction works is subject to the tax rate of 0.03%.
- Non-agricultural production and business xem bóng đá trực tiếp vtv2 is subject to the tax rate of 0.03%.
- Non-agricultural xem bóng đá trực tiếp vtv2 specified in Article 3 ofLaw on Non-Agricultural xem bóng đá trực tiếp vtv2 Use Tax 2010which is used for commercial purposes is subject to the tax rate of 0.03%.
- xem bóng đá trực tiếp vtv2 used for improper purposes or xem bóng đá trực tiếp vtv2 not yet used under regulations is subject to the tax rate of 0.15%. xem bóng đá trực tiếp vtv2 of a phased investment project as registered by the investor and approved by a competent state agency will not be regarded as unused xem bóng đá trực tiếp vtv2 and is subject to the tax rate of 0.03%.
- Encroached or appropriated xem bóng đá trực tiếp vtv2 is subject to the tax rate of 0.2% and has no applicable quota. Tax payment does not serve as a basis for recognizing taxpayers’ lawful xem bóng đá trực tiếp vtv2 use rights for the encroached or appropriated xem bóng đá trực tiếp vtv2 area.
What are the cases ofnon-agricultural xem bóng đá trực tiếp vtv2 use tax exemptionin Vietnam?
According to Article 9 of theLaw on Non-Agricultural xem bóng đá trực tiếp vtv2 Use Tax 2010, tax exemption for non-agricultural xem bóng đá trực tiếp vtv2 use tax is provided in the following cases:
- xem bóng đá trực tiếp vtv2 of investment projects in domains eligible for special investment promotion; investment projects in areas with extreme socio-economic difficulties; investment projects in domains eligible for investment promotion in areas with socio-economic difficulties; and xem bóng đá trực tiếp vtv2 of enterprises with over 50% of their employees being war invalids and diseased soldiers.
- xem bóng đá trực tiếp vtv2 of establishments carrying out socialized educational, vocational training, healthcare, cultural, sports or environmental activities.
- xem bóng đá trực tiếp vtv2 for the construction of houses of gratitude, houses of great solidarity, establishments nurturing lonely aged people, people with disabilities or orphans, and social-disease treatment establishments.
- Residential xem bóng đá trực tiếp vtv2 within the set quota in areas with extreme socioeconomic difficulties.
- Residential xem bóng đá trực tiếp vtv2 within the set quota , of revolutionary activists before August 19, 1945; war invalids of 1/4 or 2/4 grade and people enjoying policies like these war invalids; diseased soldiers of 1/3 grade; people’s armed forces heroes; heroic Vietnamese mothers; natural parents of, or people nurturing, martyrs when they were minors; spouses of martyrs;martyrs’ children eligible for monthly allowances; agent orange victims who are revolutionary activists; and agent orange victims with difficult family circumstances.
- Poor households’ xem bóng đá trực tiếp vtv2 within the set quota under the Government’s regulations.
- Households and individuals whose residential xem bóng đá trực tiếp vtv2 is actually recovered in a year under the approved planning or plan will be exempt from tax on the recovered xem bóng đá trực tiếp vtv2 and the xem bóng đá trực tiếp vtv2 in the new place of residence in that year. 8. xem bóng đá trực tiếp vtv2 with garden houses certified by a competent state agency as historical-cultural relics.
- Taxpayers who face difficulties due to force majeure circumstances if the value of damage related to xem bóng đá trực tiếp vtv2 and houses on xem bóng đá trực tiếp vtv2 accounts for over 50% of the taxable price.
