What is the deadline for submitting supplementary documents to non-agricultural land use xem bóng đá trực tiếp nhà cái declaration dossiers in Vietnam?
What are the cases ofsupplementation of non-agricultural land use xem bóng đá trực tiếp nhà cái declaration dossiersin Vietnam?
Under Clause 2, Article 16 ofCircular 153/2011/TT-BTC, the regulations are as follows:
xem bóng đá trực tiếp nhà cái declaration
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2. xem bóng đá trực tiếp nhà cái declaration in certain specific cases
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b/ For non-agricultural production and business land and non-agricultural land specified in Article 2 of this Circular which is used for commercial purposes
Taxpayers shall submit xem bóng đá trực tiếp nhà cái declaration dossiers to district-level xem bóng đá trực tiếp nhà cái Departments of localities where exist taxable land plots or to organizations or individuals authorized by xem bóng đá trực tiếp nhà cái agencies according to law.
2.3. Supplementary xem bóng đá trực tiếp nhà cái declaration:
a/ In case of arising elements leading to a change in xem bóng đá trực tiếp nhà cái bases which result in an increase or a decrease in the payable xem bóng đá trực tiếp nhà cái amount, the taxpayer shall make an supplementary declaration according to form No. 01/TK-SDDPNN or form No. 02/TK-SDDPNN within thirty (30) days after the date such elements arise;
b/ When detecting any errors or mistakes in the xem bóng đá trực tiếp nhà cái declaration dossier already submitted to the xem bóng đá trực tiếp nhà cái agency, which affect the payable xem bóng đá trực tiếp nhà cái amount, a taxpayer may make an supplementary declaration;
In case a taxpayer detects an error or a mistake in the xem bóng đá trực tiếp nhà cái declaration dossier already submitted lo the xem bóng đá trực tiếp nhà cái agency after March 31 of the subsequent year, the taxpayer may make an supplementary declaration (for annual declaration and general declaration) in this year.
supplementary xem bóng đá trực tiếp nhà cái declaration dossiers may be submitted to xem bóng đá trực tiếp nhà cái agencies on any working day.
supplementary xem bóng đá trực tiếp nhà cái declaration dossiers of institutional taxpayers must be submitted before xem bóng đá trực tiếp nhà cái agencies announce decisions on xem bóng đá trực tiếp nhà cái examination or inspection at their head offices.
Therefore, when detecting any errors or mistakes in the xem bóng đá trực tiếp nhà cái declaration dossier already submitted to the xem bóng đá trực tiếp nhà cái agency, which affects the payable xem bóng đá trực tiếp nhà cái amount, a taxpayer may make a supplementary declaration.
What is the deadline for submitting supplementary documents to non-agricultural land use xem bóng đá trực tiếp nhà cái declaration dossiers in Vietnam? (Image from the Internet)
What is the deadline for submitting supplementary documents to non-agricultural land use xem bóng đá trực tiếp nhà cái declaration dossiers in Vietnam?
Under Clause 3, Article 10 ofDecree 126/2020/ND-CP, the regulations are as follows:
Deadlines for submission of declarations of land-related amounts, licensing fees, registration fees, fees for grant of rights and other amount payables prescribed by regulations of law on management and use of public property
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3.
Non-agricultural land use xem bóng đá trực tiếp nhà cái
a) For organizations:
a.1) The first declaration shall be submitted within 30 days from the day on which non-agricultural land use xem bóng đá trực tiếp nhà cái is incurred.
a.2) Non-agricultural land use xem bóng đá trực tiếp nhà cái does not have to be re-declared if the payer or the amount payable is not changed.
a.3) In case of changes or errors in the submitted declaration that lead to an increase or decrease in the amount payable, the supplementary declaration shall be submitted within 30 days from the day on which the change occurs.
A supplementary declaration shall be submitted in case of changes or errors in the submitted declaration that lead to an increase or decrease in the amount payable.
b) For households and individuals:
b.1) The first declaration shall be submitted within 30 days from the day on which non-agricultural land use xem bóng đá trực tiếp nhà cái is incurred.
b.2) Non-agricultural land use xem bóng đá trực tiếp nhà cái does not have to be re-declared if the payer or the amount payable is not changed.
b.3) In case of changes that lead to an increase or decrease in the amount payable (except change in land price per m2prescribed by the People’s Committee of the province), the supplementary declaration shall be submitted within 30 days from the day on which the change occurs.
b.4) In case the submitted declaration contains errors that lead to a change in the amount payable, a supplementary declaration shall be submitted in accordance with Article 47 of the Law on xem bóng đá trực tiếp nhà cái administration.
b.5) The consolidated declaration dossier shall be submitted by March 31 of the calendar year preceding the xem bóng đá trực tiếp nhà cái year.
Thus, the deadline for submitting supplementary documents to non-agricultural land use xem bóng đá trực tiếp nhà cái declaration dossiers in Vietnam is no later than 30 days from the day on which the change occurs for both organizations and individuals required to declare non-agricultural land use xem bóng đá trực tiếp nhà cái.
What is the non-agricultural land use xem bóng đá trực tiếp nhà cái declaration form - Form 01/TK-SDDPNN in Vietnam?
The non-agricultural land use xem bóng đá trực tiếp nhà cái declaration form (applicable to households and individuals, excluding transfer, inheritance, or gifting of land use rights) is Form 01/TK-SDDPNN issued withCircular 80/2021/TT-BTC:
Download Form 01/TK-SDDPNN - the non-agricultural land use xem bóng đá trực tiếp nhà cái declaration form: Here
