Which entities are subject to the non-agricultural land use trực tiếp bóng đá hôm nay euro reduction in Vietnam?

Which entities are subject tothenon-agricultural land use taxreduction in Vietnam?

According to the provisions in Article 11 ofThông tư 153/2011/TT-BTC, the entities eligible for a 50% reduction in non-agricultural land use trực tiếp bóng đá hôm nay euro include:

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

(2) Within-quota residential land in geographical areas with socio-economic difficulties.

( 3) Within-quota residential land 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 land and houses on land 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 land is required.

Which entities are subject to the non-agricultural land use trực tiếp bóng đá hôm nay euro reduction in Vietnam? (Image from the Internet)

Which policy will apply to the case where a taxpayer owns a land parcel eligible for both non-agricultural land use trực tiếp bóng đá hôm nay euro exemption and reduction in Vietnam?

Under Article 9 ofThông tư 153/2011/TT-BTC, the regulation is as follows:

Principles of trực tiếp bóng đá hôm nay euro exemption and reduction

1. trực tiếp bóng đá hôm nay euro exemption and reduction will only apply directly to taxpayers and be calculated based on the lax amounts payable under the Law on Non-Agricultural Land Use trực tiếp bóng đá hôm nay euro and this Circular.

2. trực tiếp bóng đá hôm nay euro exemption and reduction for residential land shall apply only to residential land registered under the name of taxpayers in a locality chosen by themselves, except the cases specified in Clause 9, Article 10, and Clause 4, Article 11 of this Circular.

3. A taxpayer that is eligible for both trực tiếp bóng đá hôm nay euro exemption and reduction for a single land plot may enjoy trực tiếp bóng đá hôm nay euro exemption. A taxpayer eligible for trực tiếp bóng đá hôm nay euro reduction under two or more conditions specified in Article 11 of this Circular may enjoy trực tiếp bóng đá hôm nay euro exemption.

In case both the taxpayer and at least one member of his/her household are eligible for a 50% reduction of trực tiếp bóng đá hôm nay euro each, the taxpayer's household may enjoy trực tiếp bóng đá hôm nay euro exemption. These persons must have grandparent-grandchild or parent-child relations and be named in the household's permanent residence registration book.

4. A taxpayer that has many investment projects eligible for trực tiếp bóng đá hôm nay euro exemption or reduction may enjoy trực tiếp bóng đá hôm nay euro exemption or reduction for each investment project.

In case where a taxpayer owns a land parcel eligible for both non-agricultural land use trực tiếp bóng đá hôm nay euro exemption and reduction in Vietnam, taxexemption will be granted.

Which authority has the competenceto issue decisionsonnon-agricultural land use trực tiếp bóng đá hôm nay euro reduction in Vietnam?

Under Article 12 ofThông tư 153/2011/TT-BTC, the regulation is as follows:

Competence to decide on trực tiếp bóng đá hôm nay euro exemption and reduction

1. Managing trực tiếp bóng đá hôm nay euro agencies shall base on trực tiếp bóng đá hôm nay euro declaration dossiers specified in Article 15 of this Circular to determine non-agricultural land use trực tiếp bóng đá hôm nay euro amounts to be exempted or reduced and decide on trực tiếp bóng đá hôm nay euro exemption or reduction for taxpayers according to each trực tiếp bóng đá hôm nay euro period.

2. Some specific cases:

a/ For households and individuals eligible for trực tiếp bóng đá hôm nay euro exemption or reduction under Clauses 4, 5 and 6, Article 10, and Clauses 2 and 3, Article 11 of this Circular, directors of district-level trực tiếp bóng đá hôm nay euro Departments shall, based on the list proposed by commune-level People's Committees, issue common decisions on non-agricultural land use trực tiếp bóng đá hôm nay euro exemption or reduction.

Annually, commune-level People's Committees shall revise and send a list of entities eligible for trực tiếp bóng đá hôm nay euro exemption or reduction to trực tiếp bóng đá hôm nay euro agencies for the latter to effect trực tiếp bóng đá hôm nay euro exemption or reduction according to their competence.

b/ For taxpayers eligible for trực tiếp bóng đá hôm nay euro exemption or reduction under Clause 9, Article 10, and Clause 4, Article 11 of this Circular, heads of their managing trực tiếp bóng đá hôm nay euro agencies shall issue trực tiếp bóng đá hôm nay euro exemption or reduction decisions on the basis of taxpayers' applications and certification of commune-level People's Committees of localities where exists the damaged land.

c/ For other cases, taxpayers shall send their dossiers, enclosed with papers proving their eligibility for trực tiếp bóng đá hôm nay euro exemption or reduction as required or certification of commune-level People's Committees of localities where exists the taxable land, to their managing trực tiếp bóng đá hôm nay euro agencies for settlement.

Therefore, thecompetenceto issuedecisionsonnon-agricultural land use taxreduction in Vietnam isas follows:

- For households and individuals eligible for trực tiếp bóng đá hôm nay euro reduction under Clauses 2 and 3, Article 11 ofThông tư 153/2011/TT-BTC, directors of district-level trực tiếp bóng đá hôm nay euro Departments shall, based on the list proposed by commune-level People's Committees, issue common decisions on non-agricultural land use trực tiếp bóng đá hôm nay euro reduction.

Annually, commune-level People's Committees shall revise and send a list of entities eligible for taxreduction to trực tiếp bóng đá hôm nay euro agencies for the latter to effect trực tiếp bóng đá hôm nay euro reduction according to their competence.

- For taxpayers eligible for trực tiếp bóng đá hôm nay euro reduction underClause 4, Article 11 ofThông tư 153/2011/TT-BTC, heads of their managing trực tiếp bóng đá hôm nay euro agencies shall issue trực tiếp bóng đá hôm nay euro reduction decisions on the basis of taxpayers' applications and certification of commune-level People's Committees of localities where exists the damaged land.

- For other cases, taxpayers shall send their dossiers, enclosed with papers proving their eligibility for taxreduction as required or certification of commune-level People's Committees of localities where exists the taxable land, to their managing trực tiếp bóng đá hôm nay euro agencies for settlement.