Which entities are agricultural trực tiếp bóng đá hôm nay use taxpayers in Vietnam?
Which entities areagricultural trực tiếp bóng đá hôm nay use taxpayers in Vietnam?
According to Article 1 of the1993 Law on Agricultural trực tiếp bóng đá hôm nay Use Taxand Article 1 ofNghị định 74-CP xoilac, entities required to pay agricultural trực tiếp bóng đá hôm nay use tax include:
- Organizations and individuals using trực tiếp bóng đá hôm nay for agricultural production must pay the agricultural trực tiếp bóng đá hôm nay use tax, including:
+ Farmer households, private households, and individuals;
+ Organizations and individuals using agricultural trực tiếp bóng đá hôm nay from the public utility trực tiếp bóng đá hôm nay fund of the commune;
+ Agricultural, forestry, and fisheries enterprises including farms, forestry stations, enterprises, stations, and other enterprises, state agencies, public service providers, armed forces units, social organizations, and other units using trực tiếp bóng đá hôm nay for agricultural, forestry, and aquaculture production.
- Households that are allocated agricultural trực tiếp bóng đá hôm nay use rights but do not use it must still pay the agricultural trực tiếp bóng đá hôm nay use tax.
Which entities are agricultural trực tiếp bóng đá hôm nay use taxpayers in Vietnam?(Image from the Internet)
What trực tiếp bóng đá hôm nay is subject to agricultural trực tiếp bóng đá hôm nay use tax in Vietnam?
According to Article 2 of the1993 Law on Agricultural trực tiếp bóng đá hôm nay Use Taxand Article 2 ofNghị định 74-CP xoilac, trực tiếp bóng đá hôm nay subject to agricultural trực tiếp bóng đá hôm nay use tax includes:
- Cultivated trực tiếp bóng đá hôm nay such as trực tiếp bóng đá hôm nay for annual crops, perennial crops, and grassland.
- Annual crop trực tiếp bóng đá hôm nay is trực tiếp bóng đá hôm nay for crops with a growing period (from planting to harvest) not exceeding 365 days such as rice, corn, vegetables, peanuts, or crops that are planted once but harvested for a few years without undergoing a basic construction period like sugarcane, banana, sedge, hemp, lemongrass, pineapple (pineapple).
- Perennial crop trực tiếp bóng đá hôm nay is trực tiếp bóng đá hôm nay for crops with a growing cycle of over 365 days, planted once but harvested for many years and requires a basic construction period before harvesting such as rubber, tea, coffee, oranges, tangerines, longans, palms, coconuts.
- Grassland is trực tiếp bóng đá hôm nay that has been assigned for grass planting to raise livestock.
- trực tiếp bóng đá hôm nay with water surfaces for aquaculture is trực tiếp bóng đá hôm nay utilized primarily for aquaculture or both aquaculture and cultivation, but fundamentally not used for other purposes.
- Forested trực tiếp bóng đá hôm nay is trực tiếp bóng đá hôm nay that has been forested and assigned to organizations and individuals for management, care, and exploitation, excluding bare hills and mountains.
In cases where the trực tiếp bóng đá hôm nay subject to tax as stipulated in this article is not used, the trực tiếp bóng đá hôm nay user is still required to pay tax according to the Law on Agricultural trực tiếp bóng đá hôm nay Use Tax.
What trực tiếp bóng đá hôm nay is not subject to agricultural trực tiếp bóng đá hôm nay use tax in Vietnam?
According to Articles 3 and 4 of the1993 Law on Agricultural trực tiếp bóng đá hôm nay Use Taxand Articles 3 and 4 ofNghị định 74-CP xoilac, types of trực tiếp bóng đá hôm nay not subject to agricultural trực tiếp bóng đá hôm nay use tax include:
- Natural forest trực tiếp bóng đá hôm nay;
- Natural grassland that has not been assigned to any organization or individual for use;
- Residential trực tiếp bóng đá hôm nay, trực tiếp bóng đá hôm nay for construction of buildings subject to housing and trực tiếp bóng đá hôm nay tax;
- trực tiếp bóng đá hôm nay for common transportation and irrigation for the fields;
- Special-use trực tiếp bóng đá hôm nay as defined by the trực tiếp bóng đá hôm nay Law, which is trực tiếp bóng đá hôm nay identified for purposes other than agricultural, forestry production, and residential construction;
- trực tiếp bóng đá hôm nay leased to organizations, households, and individuals by the Government of Vietnam and People's Committees at all levels under the trực tiếp bóng đá hôm nay Law.
Note:Foreign organizations and individuals investing in Vietnam and using agricultural trực tiếp bóng đá hôm nay must pay trực tiếp bóng đá hôm nay rent in accordance with the Foreign Investment Law in Vietnam and are not required to pay agricultural trực tiếp bóng đá hôm nay use tax.
How to collect and pay agricultural trực tiếp bóng đá hôm nay use tax in Vietnam?
According to Chapter 4 of the1993 Law on Agricultural trực tiếp bóng đá hôm nay Use Tax, the procedures for collecting and paying agricultural trực tiếp bóng đá hôm nay use tax are as follows:
- The approved tax roll serves as the basis for tax collection. Tax is paid annually from 1 to 2 times according to the main harvest season of each crop type in each locality. The tax collection time is regulated by the People's Committees of provinces and centrally-run cities. At least 10 days before the tax payment deadline, the tax collection agency must send a notice specifying the location, time, and amount of tax to be paid to each taxpayer household.
- Agricultural trực tiếp bóng đá hôm nay use tax is assessed in rice, but paid in money. The rice price used for tax purposes is determined by the People's Committees of provinces and centrally-run cities and may not be lower than 10% of the market price in the locality during the tax collection season.
In special cases, tax may be collected in rice as determined by the President of the People's Committees of provinces and centrally-run cities.
- By the end of the tax year, the tax collection agency must reconcile the tax collection results of each household and submit a written tax reconciliation report to the superior tax agency and the same level People's Committee, and publicly post this information for public knowledge.
