When is xem bóng đá trực tiếp vtv2 with historical and cultural relics or scenic places exempt from non-agricultural xem bóng đá trực tiếp vtv2 use tax in Vietnam?

Whenis xem bóng đá trực tiếp vtv2 with historical and cultural relics or scenic places exempt fromnon-agricultural xem bóng đá trực tiếp vtv2 use tax in Vietnam?

Pursuant to Point c, Clause 1, Article 3 ofDecree 53/2011/ND-CP, it is stipulated as follows:

Exempt Objects

Non-agricultural xem bóng đá trực tiếp vtv2 not used for business purposes prescribed in Article 3 of the Law on Non-Agricultural xem bóng đá trực tiếp vtv2 Use Tax is exempt from tax, specifically:

1. xem bóng đá trực tiếp vtv2 used for public purposes includes:

a) xem bóng đá trực tiếp vtv2 for transportation, irrigation including xem bóng đá trực tiếp vtv2 used for building infrastructure such as roads, bridges, culverts, sidewalks, railways, xem bóng đá trực tiếp vtv2 for constructing airport, seaport infrastructure, including xem bóng đá trực tiếp vtv2 within the planning zone for airport, seaport construction but has not yet been developed due to phased investment approved by a competent state agency, and xem bóng đá trực tiếp vtv2 for water supply systems (excluding water production plants), drainage systems, irrigation works, dikes, dams, and xem bóng đá trực tiếp vtv2 within the protection corridors for transport, irrigation safety;

b) xem bóng đá trực tiếp vtv2 for constructing cultural, medical, educational and training, sports facilities serving public interests, including xem bóng đá trực tiếp vtv2 used for kindergartens, schools, hospitals, markets, parks, gardens, playgrounds for children, squares, cultural works, commune-level postal and cultural points, monuments, memorial steles, museums, rehabilitation facilities for the disabled, vocational training institutions, drug rehabilitation centers, reformatory camps, rehabilitation camps; care centers for the elderly and children in difficult circumstances;

c) xem bóng đá trực tiếp vtv2 with historical and cultural relics or scenic places that have been ranked or decided to be protected by the People's Committee of a province, centrally-run city (hereinafter referred to as the provincial People's Committee);

d) xem bóng đá trực tiếp vtv2 for constructing other public works including xem bóng đá trực tiếp vtv2 for public purposes in urban areas, rural residential areas; xem bóng đá trực tiếp vtv2 for constructing shared infrastructure in industrial zones, high-tech zones, economic zones as planned by the competent authority; xem bóng đá trực tiếp vtv2 for constructing electricity transmission systems, telecommunications networks, gasoline, oil, gas pipelines, and xem bóng đá trực tiếp vtv2 under the protection corridors of these works; xem bóng đá trực tiếp vtv2 for substations; xem bóng đá trực tiếp vtv2 for reservoirs, hydroelectric dams; xem bóng đá trực tiếp vtv2 for funeral homes, crematoria; xem bóng đá trực tiếp vtv2 for waste disposal, landfills, waste treatment areas permitted by competent state agencies.

...

Therefore, xem bóng đá trực tiếp vtv2 with historical and cultural relics or scenic places are not subject to the non-agricultural xem bóng đá trực tiếp vtv2 use tax provided that the xem bóng đá trực tiếp vtv2 is not used for business purposes and has been ranked or decided to be protected by the provincial People's Committee.

When is xem bóng đá trực tiếp vtv2 with historical and cultural relics or scenic places exempt from non-agricultural xem bóng đá trực tiếp vtv2 use tax in Vietnam?(Image from the Internet)

Is residential xem bóng đá trực tiếp vtv2 in disadvantaged rural areas subject to non-agricultural xem bóng đá trực tiếp vtv2 use tax in Vietnam?

According to Clause 1, Article 2 ofDecree 53/2011/ND-CPguiding the Law on Non-Agricultural xem bóng đá trực tiếp vtv2 Use Tax, it is stipulated as follows:

Taxable Objects

Non-agricultural xem bóng đá trực tiếp vtv2 use taxation applies to provisions in Article 2 of the Law on Non-Agricultural xem bóng đá trực tiếp vtv2 Use Tax. To be specific, as follows:

1. Urban residential xem bóng đá trực tiếp vtv2, homestead xem bóng đá trực tiếp vtv2 in rural areas:

2. Non-agricultural production, business xem bóng đá trực tiếp vtv2 specified in Clause 2, Article 2 of the Law on Non-Agricultural xem bóng đá trực tiếp vtv2 Use Tax, includes:

a) xem bóng đá trực tiếp vtv2 for constructing industrial parks including xem bóng đá trực tiếp vtv2 for constructing industrial complexes, industrial zones, export processing zones, and other centralized production, business areas with similar xem bóng đá trực tiếp vtv2 use policies;

b) xem bóng đá trực tiếp vtv2 for constructing production, business facilities including xem bóng đá trực tiếp vtv2 for industrial, handicraft production facilities; building commercial, service business facilities, and other works for production, business (including xem bóng đá trực tiếp vtv2 as a base for constructing production, business facilities in high-tech zones, economic zones);

c) xem bóng đá trực tiếp vtv2 for mineral extraction, xem bóng đá trực tiếp vtv2 for mineral processing sites, except for mineral extraction that does not affect the topsoil or ground surface;

d) xem bóng đá trực tiếp vtv2 for producing building materials, ceramics including xem bóng đá trực tiếp vtv2 for raw material extraction and xem bóng đá trực tiếp vtv2 for processing, producing building materials, ceramics.

3. Non-agricultural xem bóng đá trực tiếp vtv2 specified in Article 3 of this Decree used by organizations, households, individuals for business purposes.

Thus, homestead xem bóng đá trực tiếp vtv2 in rural areas, regardless of whether it is in difficult areas or not, is subject to non-agricultural xem bóng đá trực tiếp vtv2 use tax.

What type of xem bóng đá trực tiếp vtv2 used for national defense and security purposes is exempt from non-agricultural xem bóng đá trực tiếp vtv2 use tax in Vietnam?

Based on Clause 7, Article 3 ofDecree 53/2011/ND-CP, it is stipulated that types of xem bóng đá trực tiếp vtv2 used for national defense and security purposes are exempt from non-agricultural xem bóng đá trực tiếp vtv2 use tax, including:

- xem bóng đá trực tiếp vtv2 within barracks, military headquarters;

- xem bóng đá trực tiếp vtv2 for military bases;

- xem bóng đá trực tiếp vtv2 for national defense works, battlefields, and special projects on defense, security;

- xem bóng đá trực tiếp vtv2 for military stations, ports;

- xem bóng đá trực tiếp vtv2 for industrial, scientific and technological works directly serving defense, security;

- xem bóng đá trực tiếp vtv2 for warehouses of armed forces units;

- xem bóng đá trực tiếp vtv2 for shooting ranges, training fields, practice grounds, weapon testing grounds, weapon destruction grounds;

- xem bóng đá trực tiếp vtv2 for guesthouses, official residences, gyms, and other facilities within the premises of military units' barracks, headquarters;

- xem bóng đá trực tiếp vtv2 for detention centers, temporary detention centers, temporary holding cells, educational facilities, reformatory schools managed by the Ministry of Defense, Ministry of Public Security;

- xem bóng đá trực tiếp vtv2 for constructing combat works, other defense, security service works as stipulated by the Government of Vietnam.