Which types trực tiếp bóng đá hôm nay euro land trực tiếp bóng đá hôm nay euro investment projects be exempt from non-agricultural land use tax in Vietnam?
Which types trực tiếp bóng đá hôm nay euro land trực tiếp bóng đá hôm nay euro investment projects beexempt from non-agricultural land use tax in Vietnam?
Based on the provisions trực tiếp bóng đá hôm nay euro Article 9 trực tiếp bóng đá hôm nay euro the2010 Law on Non-Agricultural Land Use Taxconcerning tax exemption for non-agricultural land use as follows:
Tax Exemption
1. Land trực tiếp bóng đá hôm nay euro an investment project in the field trực tiếp bóng đá hôm nay euro special investment encouragement; an investment project in areas with particularly difficult socio-economic conditions; an investment project in fields encouraged for investment in areas with difficult socio-economic conditions; land trực tiếp bóng đá hôm nay euro enterprises using more than 50% trực tiếp bóng đá hôm nay euro the workforce consisting trực tiếp bóng đá hôm nay euro war invalids and patients with war injuries.
2. Land trực tiếp bóng đá hôm nay euro a facility implementing private investment in the fields trực tiếp bóng đá hôm nay euro education, vocational training, health, culture, sports, and environment.
3. Land for building gratitude houses, great unity houses, facilities for caring for lonely elderly people, people with disabilities, orphans; social treatment facilities.
4. Residential land within the limits in areas with particularly difficult socio-economic conditions.
5. Residential land within the limits for those engaged in revolutionary activities before August 19, 1945; war invalids in categories 1/4, 2/4; people entitled to policies like war invalids categories 1/4, 2/4; sickness invalids category 1/3; heroes trực tiếp bóng đá hôm nay euro the people's armed forces; Vietnamese heroic mothers; biological fathers, mothers, or those who have nurtured martyrs from a young age; spouses trực tiếp bóng đá hôm nay euro martyrs; children trực tiếp bóng đá hôm nay euro martyrs receiving monthly allowances; people engaged in revolutionary activities affected by Agent Orange; people affected by Agent Orange under difficult family circumstances.
6. Residential land within the limits trực tiếp bóng đá hôm nay euro poor households as defined by the Government trực tiếp bóng đá hôm nay euro Vietnam.
7. Families and individuals who have their residential land acquired during the year according to an approved plan or project will be exempt from taxes in the actual year trực tiếp bóng đá hôm nay euro land acquisition regarding the land in the acquired location and the land in the new residential lot.
8. Land with garden houses verified by a competent state agency as historical - cultural relics.
9. Taxpayers facing difficulties due to force majeure events if the damage value to the land and the houses on the land exceeds 50% trực tiếp bóng đá hôm nay euro the taxable value.
Thus,the land trực tiếp bóng đá hôm nay euro an investment project exempt from non-agricultural land use tax includes:
- Investment projects in fields trực tiếp bóng đá hôm nay euro special investment encouragement;
- Investment projects in areas with particularly difficult socio-economic conditions;
- Investment projects in fields encouraged for investment in areas with difficult socio-economic conditions;
- Land trực tiếp bóng đá hôm nay euro enterprises employing more than 50% trực tiếp bóng đá hôm nay euro the workforce as wounded and sick soldiers.
Will the investor who have many investment projectsbe exempt from non-agricultural land use tax for all investment projects in Vietnam?
Based on the provisions trực tiếp bóng đá hôm nay euro Article 11 trực tiếp bóng đá hôm nay euro the2010 Law on Non-Agricultural Land Use Taxregarding principles trực tiếp bóng đá hôm nay euro tax exemption and reduction as follows:
Principles trực tiếp bóng đá hôm nay euro Tax Exemption and Reduction
1. Taxpayers eligible for both tax exemption and reduction on the same parcel will be exempted; taxpayers eligible for two or more cases trực tiếp bóng đá hôm nay euro tax reduction specified in Article 10 trực tiếp bóng đá hôm nay euro this Law will also be exempted.
2. Taxpayers trực tiếp bóng đá hôm nay euro residential land only qualify for tax exemption or reduction at one location as chosen by the taxpayer, except for the cases specified in Clause 9 trực tiếp bóng đá hôm nay euro Article 9 and Clause 4 trực tiếp bóng đá hôm nay euro Article 10 trực tiếp bóng đá hôm nay euro this Law.
3. Taxpayers with multiple investment projects eligible for tax exemption or reduction will implement exemptions or reductions according to each investment project.
4. Tax exemptions and reductions apply directly to the taxpayer and are calculated based only on the tax amount payable as prescribed by this Law.
Based on these provisions, taxpayers with multiple investment projects eligible for tax exemption will implement exemptions for each investment project.
Therefore,if all investment projects trực tiếp bóng đá hôm nay euro the investor qualify for non-agricultural land use tax exemption, then tax exemption will apply to all those projects.
Which types trực tiếp bóng đá hôm nay euro land trực tiếp bóng đá hôm nay euro investment projects be exempt from non-agricultural land use tax in Vietnam?(Image from the Internet)
Who has the authority to decide on the exemption trực tiếp bóng đá hôm nay euro non-agricultural land use tax for the tax-exempt land trực tiếp bóng đá hôm nay euro an investment project in Vietnam?
The authority to decide on exemption from non-agricultural land use tax is prescribed in Clause 1, Article 12 trực tiếp bóng đá hôm nay euroCircular 153/2011/TT-BTC. Specifically:
Authority to Decide on Tax Exemption and Reduction.
- The tax authority directly managing, based on the tax declaration dossier as stipulated in Article 15 trực tiếp bóng đá hôm nay euro this Circular, determines the amount trực tiếp bóng đá hôm nay euro non-agricultural land use tax exempted or reduced and decides on tax exemption or reduction for taxpayers according to the tax calculation period.
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Thus,the tax authority directly managing, based on the tax declaration dossier stipulated in Article 15 trực tiếp bóng đá hôm nay euroCircular 153/2011/TT-BTC, determines the amount trực tiếp bóng đá hôm nay euro non-agricultural land use tax exempted and decides on the exemption for taxpayers according to the tax calculation period.
