Which entity is non-agricultural vtv2 trực tiếp bóng đá hôm nay use taxpayer in Vietnam?

Which entity isnon-agricultural vtv2 trực tiếp bóng đá hôm nay use taxpayer in Vietnam?

According to Article 2 of the2010 Law on Non-Agricultural vtv2 trực tiếp bóng đá hôm nay Use Tax, the subjects liable to pay non-agricultural vtv2 trực tiếp bóng đá hôm nay use tax include:

- Residential vtv2 trực tiếp bóng đá hôm nay in rural areas, homestead vtv2 trực tiếp bóng đá hôm nay in urban areas.

- vtv2 trực tiếp bóng đá hôm nay used for non-agricultural production and business, including: vtv2 trực tiếp bóng đá hôm nay for industrial park construction; vtv2 trực tiếp bóng đá hôm nay used as premises for production and business establishments; vtv2 trực tiếp bóng đá hôm nay for mineral exploitation and processing; vtv2 trực tiếp bóng đá hôm nay for production of building materials and ceramics.

- Non-agricultural vtv2 trực tiếp bóng đá hôm nay specified in Article 3 of this Law used for business purposes.

Additionally, the subjects exempt from non-agricultural vtv2 trực tiếp bóng đá hôm nay use tax are non-agricultural lands not used for business purposes, including:

- vtv2 trực tiếp bóng đá hôm nay used for public purposes, including: vtv2 trực tiếp bóng đá hôm nay for transportation, irrigation; vtv2 trực tiếp bóng đá hôm nay for the construction of cultural, healthcare, education and training, sports facilities serving public interests; vtv2 trực tiếp bóng đá hôm nay with historical-cultural relics, scenic spots; vtv2 trực tiếp bóng đá hôm nay for other public works as prescribed by the Government of Vietnam;

- vtv2 trực tiếp bóng đá hôm nay used by religious institutions;

- vtv2 trực tiếp bóng đá hôm nay for cemeteries and graveyards;

- Rivers, canals, ditches, streams and specialized water surfaces;

- vtv2 trực tiếp bóng đá hôm nay with structures such as communal houses, temples, shrines, pagodas, ancestral worship houses, family worship churches;

- vtv2 trực tiếp bóng đá hôm nay for building offices, constructing public service works, vtv2 trực tiếp bóng đá hôm nay used for national defense and security purposes;

- Other non-agricultural vtv2 trực tiếp bóng đá hôm nay as prescribed by law.

Which entity is non-agricultural vtv2 trực tiếp bóng đá hôm nay use taxpayer in Vietnam?(Image from the Internet)

Who is liable to pay non-agricultural vtv2 trực tiếp bóng đá hôm nay use tax in case where a person with vtv2 trực tiếp bóng đá hôm nay use rights leases the vtv2 trực tiếp bóng đá hôm nay under a contract in Vietnam?

According to the provisions of Article 4 of the2010 Law on Non-Agricultural vtv2 trực tiếp bóng đá hôm nay Use Taxas follows:

Taxpayer

1. The taxpayer is an organization, household, or individual with the right to use vtv2 trực tiếp bóng đá hôm nay subject to tax under Article 2 of this Law.

2. In case an organization, household, or individual has not yet been granted a Certificate of vtv2 trực tiếp bóng đá hôm nay use rights, ownership of houses and other assets attached to the vtv2 trực tiếp bóng đá hôm nay (hereinafter collectively referred to as the Certificate), the person currently using the vtv2 trực tiếp bóng đá hôm nay shall be the taxpayer.

3. The taxpayer in certain specific cases is provided as follows:

a) In the case where the State leases vtv2 trực tiếp bóng đá hôm nay for the implementation of investment projects, the lessee of the homestead vtv2 trực tiếp bóng đá hôm nay is the taxpayer;

b) In the case where a person with vtv2 trực tiếp bóng đá hôm nay use rights leases the vtv2 trực tiếp bóng đá hôm nay under a contract, the taxpayer is determined according to the agreement in the contract. If the contract does not include an agreement on the taxpayer, the person with vtv2 trực tiếp bóng đá hôm nay use rights is the taxpayer;

c) In case the vtv2 trực tiếp bóng đá hôm nay has been granted a Certificate but is under dispute, before the dispute is resolved, the person currently using the vtv2 trực tiếp bóng đá hôm nay is the taxpayer. The payment of tax is not a basis for resolving disputes over vtv2 trực tiếp bóng đá hôm nay use rights;

d) In case several people jointly have vtv2 trực tiếp bóng đá hôm nay use rights to a parcel, the taxpayer is the legal representative of those jointly holding the vtv2 trực tiếp bóng đá hôm nay use rights to that parcel;

đ) In case a person with vtv2 trực tiếp bóng đá hôm nay use rights contributes business capital in the form of vtv2 trực tiếp bóng đá hôm nay use rights, forming a new legal entity with vtv2 trực tiếp bóng đá hôm nay use rights subject to tax under Article 2 of this Law, the new legal entity is the taxpayer.

Thus, the taxpayer for non-agricultural vtv2 trực tiếp bóng đá hôm nay use tax is determined according to the agreement in the contract in the case where the person with vtv2 trực tiếp bóng đá hôm nay use rights leases the vtv2 trực tiếp bóng đá hôm nay under a contract.

How to calculatetaxable value of non-agricultural vtv2 trực tiếp bóng đá hôm nay use in Vietnam?

According to Article 6 of the2010 Law on Non-Agricultural vtv2 trực tiếp bóng đá hôm nay Use Tax, the taxable value of non-agricultural vtv2 trực tiếp bóng đá hôm nay use is determined as follows:

- The taxable value for vtv2 trực tiếp bóng đá hôm nay is determined by the area of taxable vtv2 trực tiếp bóng đá hôm nay multiplied by the price of 1m² of vtv2 trực tiếp bóng đá hôm nay.

- The taxable vtv2 trực tiếp bóng đá hôm nay area is regulated as follows:

+ The taxable vtv2 trực tiếp bóng đá hôm nay area is the actual area of vtv2 trực tiếp bóng đá hôm nay used.

In the case of multiple parcels of residential vtv2 trực tiếp bóng đá hôm nay, the taxable vtv2 trực tiếp bóng đá hôm nay area is the total area of the taxable parcels.

In the case of vtv2 trực tiếp bóng đá hôm nay allocated or leased by the State for the construction of industrial parks, the taxable area does not include the area used for the construction of common infrastructure;

+ For multi-story, multi-family houses, and condominiums, including those used partly for residential and partly for business purposes, the taxable vtv2 trực tiếp bóng đá hôm nay area is determined by the allocation coefficient multiplied by the area of the house used by each organization, household, or individual.

The allocation coefficient is determined by the area of vtv2 trực tiếp bóng đá hôm nay for constructing multi-story, multi-family houses, condos divided by the total area of the houses used by the organizations, households, and individuals.

In the case of multi-story, multi-family houses, and condos with basements, 50% of the basement area used by organizations, households, and individuals in the basement is added to the house area of the organizations, households, and individuals for calculating the allocation coefficient;

+ For underground constructions, the allocation coefficient equals 0.5 times the area of vtv2 trực tiếp bóng đá hôm nay used for construction divided by the total area of the underground constructions used by the organizations, households, and individuals.

- The price of 1m² of vtv2 trực tiếp bóng đá hôm nay is the vtv2 trực tiếp bóng đá hôm nay price according to the vtv2 trực tiếp bóng đá hôm nay price table corresponding to the purpose of use and is stabilized every 5 years.