What is the scope of regulation of the Law on Non-Agricultural trực tiếp bóng đá hôm nay euro Use Tax of Vietnam?

What is the scope of regulation of theLaw on Non-Agricultural trực tiếp bóng đá hôm nay euro Use Taxof Vietnam?

Pursuant to Article 1 of the2010 Law on Non-agricultural trực tiếp bóng đá hôm nay euro Use Tax:

The current Law on Non-agricultural trực tiếp bóng đá hôm nay euro Use Tax applies to the scope regarding taxable objects, non-taxable objects; taxpayers; basis for tax calculation; registration, declaration, calculation, and payment of tax; exemption and reduction of non-agricultural trực tiếp bóng đá hôm nay euro use tax.

* In addition, regarding taxable non-agricultural trực tiếp bóng đá hôm nay euro use objects (Article 2 of the2010 Law on Non-agricultural trực tiếp bóng đá hôm nay euro Use Tax) prescribed as follows:

- Residential trực tiếp bóng đá hôm nay euro in rural areas, homestead trực tiếp bóng đá hôm nay euro in urban areas.

- Non-agricultural production and business trực tiếp bóng đá hôm nay euro, including: trực tiếp bóng đá hôm nay euro for industrial zone construction; trực tiếp bóng đá hôm nay euro used for construction ground of production and business premises; trực tiếp bóng đá hôm nay euro for mining and mineral processing; trực tiếp bóng đá hôm nay euro for building material production and ceramic making.

- Non-agricultural trực tiếp bóng đá hôm nay euro as prescribed in Article 3 of the2010 Law on Non-agricultural trực tiếp bóng đá hôm nay euro Use Taxused for business purposes.

Simultaneously, Article 3 of the2010 Law on Non-agricultural trực tiếp bóng đá hôm nay euro Use Taxprescribes non-taxable objects as follows:

Non-agricultural trực tiếp bóng đá hôm nay euro not used for business purposes includes:

- trực tiếp bóng đá hôm nay euro used for public purposes including transportation, irrigation; trực tiếp bóng đá hôm nay euro for the construction of cultural, medical, educational, training, sports facilities serving public interest; trực tiếp bóng đá hôm nay euro with historical-cultural relics, natural landmarks; trực tiếp bóng đá hôm nay euro for constructing other public works according to regulations of the Government of Vietnam;

- trực tiếp bóng đá hôm nay euro used by religious establishments;

- trực tiếp bóng đá hôm nay euro for graveyards, cemeteries;

- trực tiếp bóng đá hôm nay euro for rivers, streams, canals, ditches, and specialized water surfaces;

- trực tiếp bóng đá hôm nay euro with structures being communal houses, temples, shrines, shrines, ancestral halls, family worship;

- trực tiếp bóng đá hôm nay euro for building offices, constructing career works, trực tiếp bóng đá hôm nay euro used for the purposes of national defense and security;

- Other non-agricultural trực tiếp bóng đá hôm nay euro according to legal regulations.

What is the scope of regulation of the Law on Non-Agricultural trực tiếp bóng đá hôm nay euro Use Tax of Vietnam? (Image from the Internet)

Which entity is the taxpayer of non-agricultural trực tiếp bóng đá hôm nay euro use tax in Vietnam?

According to Article 4 of the2010 Law on Non-agricultural trực tiếp bóng đá hôm nay euro Use Taxon taxpayers, as follows:

- Taxpayers are organizations, households, individuals having the right to use trực tiếp bóng đá hôm nay euro subject to tax as stipulated in Article 2 of the2010 Law on Non-agricultural trực tiếp bóng đá hôm nay euro Use Tax.

- In case organizations, households, individuals have not been granted the Certificate of trực tiếp bóng đá hôm nay euro use rights, house ownership, and other assets attached to trực tiếp bóng đá hôm nay euro (hereinafter collectively referred to as the Certificate), the current trực tiếp bóng đá hôm nay euro user is the taxpayer.

- Taxpayers in specific cases are determined as follows:

+ In case the State leases trực tiếp bóng đá hôm nay euro to implement investment projects, the lessee of the homestead trực tiếp bóng đá hôm nay euro is the taxpayer;

+ In case the trực tiếp bóng đá hôm nay euro user leases trực tiếp bóng đá hôm nay euro under a contract, the taxpayer is determined according to the agreement in the contract. If the contract does not stipulate the taxpayer, the trực tiếp bóng đá hôm nay euro user is the taxpayer;

+ In case the trực tiếp bóng đá hôm nay euro has been granted a Certificate but is in dispute, before the dispute is resolved, the current trực tiếp bóng đá hôm nay euro user is the taxpayer. The tax payment is not a basis for resolving disputes over trực tiếp bóng đá hôm nay euro use rights;

+ In case multiple persons share trực tiếp bóng đá hôm nay euro use rights on a parcel, the taxpayer is the legal representative of those sharing the trực tiếp bóng đá hôm nay euro use right on that parcel;

+ In case the trực tiếp bóng đá hôm nay euro user contributes capital for business purposes by trực tiếp bóng đá hôm nay euro use rights that form a new legal entity having trực tiếp bóng đá hôm nay euro use rights subject to tax prescribed in Article 2 of the2010 Law on Non-agricultural trực tiếp bóng đá hôm nay euro Use Tax, the new legal entity is the taxpayer.

How is the non-agricultural trực tiếp bóng đá hôm nay euro use tax calculated in Vietnam?

According to Article 8 ofCircular 153/2011/TT-BTC, the amount of non-agricultural trực tiếp bóng đá hôm nay euro use tax payable is calculated using the following formula:

(1) For the area of homestead trực tiếp bóng đá hôm nay euro, business production trực tiếp bóng đá hôm nay euro, non-agricultural trực tiếp bóng đá hôm nay euro used for business purposes:

Tax payable (VND) = Arising Tax (VND) - Tax Exemptions or Reductions (if any) (VND)

Where the arising tax is determined as follows:

Arising Tax (VND) = Taxable trực tiếp bóng đá hôm nay euro Area (m2) x Price per m2 of trực tiếp bóng đá hôm nay euro (VND/m2) x Tax Rate (%)

(2) For multi-story multi-unit houses, apartment buildings (including basements) and constructions under the ground:

Tax payable = Arising Tax - Tax Exemptions or Reductions (if any)

Where the arising tax is determined as follows:

Arising Tax = Floor area of each organization, household, individual x Allocation factor x Price per m2 of corresponding trực tiếp bóng đá hôm nay euro x Tax Rate

In case there are only constructions under the ground:

Arising Tax = Utilization area of the construction of the organization, household, individual x Allocation factor x Price per m2 of corresponding trực tiếp bóng đá hôm nay euro x Tax Rate

(3) In cases where non-agricultural trực tiếp bóng đá hôm nay euro is used for business purposes but the area of trực tiếp bóng đá hôm nay euro used for business cannot be determined:

Arising Tax = Business Use trực tiếp bóng đá hôm nay euro Area (m2) x Price per m2 of trực tiếp bóng đá hôm nay euro (VND) x Tax Rate (%)

Business Use trực tiếp bóng đá hôm nay euro Area (m2) = Total trực tiếp bóng đá hôm nay euro Area Used x (Business Revenue : Total Annual Revenue).