What are the procedures for grant of non-agricultural land use xem bóng đá trực tiếp nhà cái identification numbers in Vietnam?
What are the regulations on grant ofnon-agricultural land use xem bóng đá trực tiếp nhà cái identification numbers in Vietnam?
According to the provisions of Article 13Circular 153/2011/TT-BTCregulating the grant of xem bóng đá trực tiếp nhà cái identification numbers:
- xem bóng đá trực tiếp nhà cái authorities shall grant xem bóng đá trực tiếp nhà cái identification numbers to taxpayers for declaration and payment of non-agricultural land use xem bóng đá trực tiếp nhà cái according to this Circular.
- Taxpayers who have been granted xem bóng đá trực tiếp nhà cái identification numbers under the Law on xem bóng đá trực tiếp nhà cái Administration and its guiding documents may use these numbers to declare and pay non- agricultural land use xem bóng đá trực tiếp nhà cái.
What are the procedures for grant of non-agricultural land use xem bóng đá trực tiếp nhà cái identification numbers in Vietnam? (Image from the Internet)
What are the procedures for grant ofnon-agricultural land use xem bóng đá trực tiếp nhà cái identification numbers in Vietnam?
According to the provisions of Article 14Circular 153/2011/TT-BTCregulating the procedures for grant of non-agricultural land use xem bóng đá trực tiếp nhà cái identification numbers in Vietnam:
- Forbusiness organizations, householdbusinessesand individual businesses, the procedures for registration for grant of xem bóng đá trực tiếp nhà cái identification numbers comply with the Law on xem bóng đá trực tiếp nhà cái Administration and its guiding documents.
- For non-business households and individuals:
+ A dossier of registration for grant of a xem bóng đá trực tiếp nhà cái identification number is the xem bóng đá trực tiếp nhà cái declaration dossier to be submitted in the first year. Such a dossier comprises:
++ A declaration of non-agricultural land use xem bóng đá trực tiếp nhà cái, made according to form No. 01/TK-SDDPNN attached to this Circular {not printed herein).
++ A copy of the taxpayer's people identity card or military identity card or a certified copy of passport, for foreigners.
+ For taxpayers that have nor yet been granted xem bóng đá trực tiếp nhà cái identification numbers under the Law on xem bóng đá trực tiếp nhà cái Administration and its guiding documents, district-level xem bóng đá trực tiếp nhà cái Departments shall base themselves on taxpayers' dossiers of registration for grant of xem bóng đá trực tiếp nhà cái identification numbers to grant xem bóng đá trực tiếp nhà cái identification numbers and notify these numbers to taxpayers.
xem bóng đá trực tiếp nhà cái identification numbers granted to non-business households and individuals shall be shown in non-agricultural land use xem bóng đá trực tiếp nhà cái payment notices sent to taxpayers.
+ A taxpayer that has more than one land plot shall submit a dossier of registration for grant of a lax identification number to any of the district-level xem bóng đá trực tiếp nhà cái Departments of the localities where exist taxable land plots. A taxpayer that has registered permanent residence in the locality where exists a taxable land plot shall submit a dossier of application for a xem bóng đá trực tiếp nhà cái identification number to the district-level xem bóng đá trực tiếp nhà cái Department of the locality in which he/she has registered permanent residence.
+ In case many persons are named in a certificate as co-owners of a land plot, a xem bóng đá trực tiếp nhà cái identification number shall be granted to the lawfully authorized representative of these co-owners. The representative may use such xem bóng đá trực tiếp nhà cái identification number to declare and pay xem bóng đá trực tiếp nhà cái for all of his/her own taxable land plots in the same locality as well as those in other localities.
What are the instructions for paying the non-agricultural land use xem bóng đá trực tiếp nhà cái in Vietnam?
According to Article 17Circular 153/2011/TT-BTCregulating the payment of non-agricultural land use xem bóng đá trực tiếp nhà cái:
(1) For households and individuals
- xem bóng đá trực tiếp nhà cái authorities shall base themselves on taxpayers' declarations containing certifications of competent state authorities to calculate and make xem bóng đá trực tiếp nhà cái payment notices according to form No. 01/TB-SDDPNN attached toCircular 153/2011/TT-BTC(not printed herein).
xem bóng đá trực tiếp nhà cái authorities shall send xem bóng đá trực tiếp nhà cái payment notices to taxpayers no later than September 30 every year.
Within 10 (ten) working days after receiving xem bóng đá trực tiếp nhà cái authorities'xem bóng đá trực tiếp nhà cái payment notices, taxpayers may give feedbacks on (modifications or additions) information indicated in such notices to lax officers receiving their xem bóng đá trực tiếp nhà cái declaration dossiers. Within 10 working days after receiving taxpayers' feedbacks, xem bóng đá trực tiếp nhà cái authorities shall give replies. In case taxpayers make no feedbacks, the xem bóng đá trực tiếp nhà cái amounts indicated in the notices are the payable xem bóng đá trực tiếp nhà cái amounts.
Taxpayers shall fully pay taxes into the state budget within the time limit prescribed in Clause 3 of Article 17Circular 153/2011/TT-BTC.
- For cases subject to general declaration:
Based on general declarations, taxpayers shall immediately pay the positive difference into the state budget. Any overpaid xem bóng đá trực tiếp nhà cái amounts shall be handled according to the Law on xem bóng đá trực tiếp nhà cái Administration and its guiding documents.
(2) For organizations
Taxpayers shall calculate and pay non-agricultural land use xem bóng đá trực tiếp nhà cái within the time limit prescribed in Article 3 of this Article.
(3) xem bóng đá trực tiếp nhà cái payment deadlines
- The deadline for annual xem bóng đá trực tiếp nhà cái payment is December 31.
Taxpayers may select to pay xem bóng đá trực tiếp nhà cái once or twice a year and shall fulfill xem bóng đá trực tiếp nhà cái obligations by December 31 every year.
The deadline for payment of the difference as determined by taxpayers in the general declarations is March 31 of the subsequent year.
- During a 5-year stabilization period, if the taxpayer wishes to make a single xem bóng đá trực tiếp nhà cái payment for several years, the xem bóng đá trực tiếp nhà cái payment deadline is December 31 of the year of application.
- Upon occurrence of events that lead to a change in taxpayers, land use rights transferors shall pay xem bóng đá trực tiếp nhà cái into the state budget of the locality where exists the taxable land plot before carrying out other legal procedures. In case of inheritance, heirs shall pay xem bóng đá trực tiếp nhà cái into the state budget if xem bóng đá trực tiếp nhà cái has not been paid.
