What are đá bóng trực tiếp principles for calculation of non-agricultural land use tax in Vietnam?
Which entities are required to pay non-agricultural land use taxin Vietnam?
According to Article 4 of đá bóng trực tiếp2010 Non-Agricultural Land Use Tax Law, thenon-agricultural land use taxpayers are specified as follows:
- Taxpayers are organizations, households and individuals that have đá bóng trực tiếp right to use tax-liable land specified in Article 2 of đá bóng trực tiếp2010 Non-Agricultural Land Use Tax Law.
- When organizations, households or indivi-duals have not yet been granted land use right certi-ficates or house and land-attached asset ownership certificates (below collectively referred to as certificates), current land users will be taxpayers.
- Taxpayers in some cases are specified as follows:
+ When land is leased by đá bóng trực tiếp State for đá bóng trực tiếp implementation of investment projects, lessees will be taxpayers;
+ When persons having land use rights lease land under contracts, taxpayers shall be identified as agreed upon in these contracts. When no agreement on taxpayers is made in contracts, persons having land use rights will be taxpayers;
+ When land has been granted a certificate but is currently under dispute, pending đá bóng trực tiếp dispute settlement, current land users will be taxpayers. Tax payment does not serve as a ground for đá bóng trực tiếp settlement of disputes over landuse rights;
+ When many persons have đá bóng trực tiếp right to co-use a land plot, đá bóng trực tiếp lawful representative of these co-users will be đá bóng trực tiếp taxpayer;
+ When a person having land use rights contributes his/her land use rights as business capital, thereby forming a new legal entity that has đá bóng trực tiếp right to use tax-liable land specified in Article 2 of đá bóng trực tiếp2010 Non-Agricultural Land Use Tax Law, đá bóng trực tiếp new legal entity will be đá bóng trực tiếp taxpayer.
What are đá bóng trực tiếp principles for calculation of non-agricultural land use tax in Vietnam? (Image from đá bóng trực tiếp Internet)
What are đá bóng trực tiếp principles for calculation of non-agricultural land use taxin Vietnam?
UnderClause 1, Article 8 ofCircular 153/2011/TT-BTC, đá bóng trực tiếp calculation of non-agricultural land use tax must adhere to đá bóng trực tiếp following principles:
(1) đá bóng trực tiếp payable tax amount of each individual taxpayer shall be determined within one province.
(2) In case a taxpayer has taxable land in different districts within one province, đá bóng trực tiếp payable tax amount shall be determined for each land plot at đá bóng trực tiếp tax agency of đá bóng trực tiếp locality where exists his/her taxable land. A taxpayer who has a land plot or đá bóng trực tiếp total land area in excess of đá bóng trực tiếp quota applicable in đá bóng trực tiếp locality in which đá bóng trực tiếp taxpayer has land use rights shall make a general declaration at đá bóng trực tiếp tax agency chosen by đá bóng trực tiếp taxpayer under Article 16 ofCircular 153/2011/TT-BTC.
(3) In case of changing taxpayers in a year, đá bóng trực tiếp payable tax amount of each taxpayer shall be determined from đá bóng trực tiếp month when such change occurs.
In case of appearing elements that lead to a change in tax bases (except change of đá bóng trực tiếp price of a square meter of taxable land), đá bóng trực tiếp payable tax amount shall be determined from đá bóng trực tiếp month when such change occurs.
What are đá bóng trực tiếp instructions for determination of đá bóng trực tiếp tax amount payable for each land plot in Vietnam?
According to Article 8 ofCircular 153/2011/TT-BTC, đá bóng trực tiếp tax amount payable for each land plot is calculated using đá bóng trực tiếp following formulas:
(1) đá bóng trực tiếp non-agricultural land use tax amount payable for residential land, production and business land and non-agricultural landwhich are used for commercial purposes shall be determined according to đá bóng trực tiếp following formula:
|
đá bóng trực tiếp payable tax amount (VND) |
= |
Arising tax amount(VND) |
- |
Exempted or reduced tax amount if any(VND) |
Thearising tax amount is determined as follows:
|
Arising tax amount (VND) |
= |
Taxable land area X (m2) |
x |
đá bóng trực tiếp price of a square meter of land(VND/m2) |
x |
Tax rate (%) |
(2) For land of apartment buildings with many users or condominiums (including those with basements) and underground works, đá bóng trực tiếp payable tax amount shall be determined as follows:
|
đá bóng trực tiếp payable tax amount(VND) |
= |
Arising tax amount(VND) |
- |
Exempted or reduced tax amount if any (VND) |
Thearising tax amount is determined as follows:
|
đá bóng trực tiếp arising tax amount |
= |
đá bóng trực tiếp area of house of each organization, household or individual |
x |
Allocation coefficient |
x |
đá bóng trực tiếp price of a square meter of corresponding land |
x |
Tax rate |
For underground works:
|
đá bóng trực tiếp arising tax amount |
= |
đá bóng trực tiếp area of work used by each organization, household or individual |
x |
Allocation coefficient |
x |
đá bóng trực tiếp price of a square meter of corresponding land |
x |
Tax rate |
(3) In case of using non-agricultural land for commercial purposes but đá bóng trực tiếp area of land used for commercial purposes cannot be determined, đá bóng trực tiếp arising tax amount shall be determined as follows:
|
đá bóng trực tiếp arising tax amount |
= |
đá bóng trực tiếp area of land used for commercial purposes |
x |
đá bóng trực tiếp Price of a square meter of land |
x |
Tax rate(%) |
|
he area of land used for commercial purposes |
= |
Total area of currently used land |
x |
Business turnover |
|
Total turnover in đá bóng trực tiếp year |
