What is the definition of non-agricultural trực tiếp bóng đá k+ use tax in Vietnam?

What is the definitionof non-agricultural trực tiếp bóng đá k+ use tax in Vietnam?

According to theLuật thuế sử trực tiếp bóng đá euro hôm nay đất phi nôngas well as related guiding documents, there is no specific definition of non-agricultural trực tiếp bóng đá k+ use tax.

However, it can be understood that non-agricultural trực tiếp bóng đá k+ use tax is the amount of money that individuals, organizations, or units must pay to the state budget when using non-agricultural trực tiếp bóng đá k+.

What is the definition of non-agricultural trực tiếp bóng đá k+ use tax in Vietnam? (Image from the Internet)

What types of trực tiếp bóng đá k+ are subject to non-agricultural trực tiếp bóng đá k+ use tax in Vietnam?

(1) Types of trực tiếp bóng đá k+ subject to non-agricultural trực tiếp bóng đá k+ use tax:

According to Article 2 of theNon-agricultural trực tiếp bóng đá k+ Use Tax Law 2010, the types of trực tiếp bóng đá k+ subject to non-agricultural trực tiếp bóng đá k+ use tax include:

- Residential trực tiếp bóng đá k+ in rural and urban areas.

- Non-agricultural production and business trực tiếp bóng đá k+, including trực tiếp bóng đá k+ for the construction of industrial parks; trực tiếp bóng đá k+ for the construction of production and business establishments; trực tiếp bóng đá k+ for mineral exploitation and processing; and trực tiếp bóng đá k+ for the production of construction materials and pottery articles.

- Non-agricultural trực tiếp bóng đá k+ specified in Article 3 ofNon-agricultural trực tiếp bóng đá k+ Use Tax Law 2010which is used for commercial purposes.

(2) Types of trực tiếp bóng đá k+ not subject to non-agricultural trực tiếp bóng đá k+ use tax:

Under the regulations in Article 3 of theNon-agricultural trực tiếp bóng đá k+ Use Tax Law 2010, the types of trực tiếp bóng đá k+ not subject to non-agricultural trực tiếp bóng đá k+ use tax are non-agricultural trực tiếp bóng đá k+ used not for business purposes, including:

- trực tiếp bóng đá k+ used for public purposes, including traffic and irrigation trực tiếp bóng đá k+, trực tiếp bóng đá k+ for the construction of cultural, healthcare, education and training, and physical training and sports works for public interests; trực tiếp bóng đá k+ with historicalcultural relics or scenic places; and trực tiếp bóng đá k+ for the construction of other public works under the Government’s regulations;

- trực tiếp bóng đá k+ used by religious institutions;

- trực tiếp bóng đá k+ used for cemeteries and graveyards;

- trực tiếp bóng đá k+ under rivers, canals, ditches, streams and special-use water surface;

- trực tiếp bóng đá k+ with communal houses, temples, worship halls or clans’ worship houses;

- trực tiếp bóng đá k+ for the construction of working offices or non-business works or for national defense and security purposes;

- Other non-agricultural trực tiếp bóng đá k+ provided for by law.

Which entities are required to pay non-agricultural trực tiếp bóng đá k+ use taxin Vietnam?

According to Article 4 of theNon-agricultural trực tiếp bóng đá k+ Use Tax Law 2010, the entities are required to pay non-agricultural trực tiếp bóng đá k+ use tax are specified as follows:

- Taxpayers are organizations, households and individuals that have the right to use tax-liable trực tiếp bóng đá k+ specified in Article 2 ofNon-agricultural trực tiếp bóng đá k+ Use Tax Law 2010.

- When organizations, households or individuals have not yet been granted trực tiếp bóng đá k+ use right certi-ficates or house and trực tiếp bóng đá k+-attached asset ownership certificates (below collectively referred to as certificates), current trực tiếp bóng đá k+ users will be taxpayers.

- Taxpayers in some cases are specified as follows:

+ When trực tiếp bóng đá k+ is leased by the State for the implementation of investment projects, lessees will be taxpayers;

+ When persons having trực tiếp bóng đá k+ use rights lease trực tiếp bóng đá k+ under contracts, taxpayers shall be identified as agreed upon in these contracts. When no agreement on taxpayers is made in contracts, persons having trực tiếp bóng đá k+ use rights will be taxpayers;

+ When trực tiếp bóng đá k+ has been granted a certificate but is currently under dispute, pending the dispute settlement, current trực tiếp bóng đá k+ 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 trực tiếp bóng đá k+ plot, the lawful representative of these co-users will be the taxpayer;

+ When a person having trực tiếp bóng đá k+ use rights contributes his/her trực tiếp bóng đá k+ use rights as business capital, thereby forming a new legal entity that has the right to use tax-liable trực tiếp bóng đá k+ specified in Article 2 ofNon-agricultural trực tiếp bóng đá k+ Use Tax Law 2010, the new legal entity will be the taxpayer.

Which types of trực tiếp bóng đá k+ are subject tothenon-agricultural trực tiếp bóng đá k+ use taxreduction in Vietnam?

According to Article 11 ofCircular 153/2011/TT-BTC, the entities eligible for a 50% reduction in non-agricultural trực tiếp bóng đá k+ use tax include:

(1) trực tiếp bóng đá k+ of investment projects in the sectors eligible for investment promotion; investment projects in geographical areas with socio­economic difficulties; trực tiếp bóng đá k+ of enterprises with between 20% and 50% of their employees being war invalids or diseased soldiers.

(2) Within-quota residential trực tiếp bóng đá k+ in geographical areas with socio-economic difficulties.

( 3) Within-quota residential trực tiếp bóng đá k+ of war invalids of 3/4 or 4/4 grade; persons enjoying policies like war invalids of 3/4 or 4/4 grade; martyrs' children enjoying monthly allowances,

(4) Taxpayers facing difficulties due to force majeure circumstances, provided the value of damage related to their trực tiếp bóng đá k+ and houses on trực tiếp bóng đá k+ accounts for between 20% and 50% of the taxable price.

In this cases, certification of commune-level People's Committees of the localities where exists such trực tiếp bóng đá k+ is required.