Non-agricultural trực tiếp bóng đá việt nam hôm nay tax-liable objects according to current Vietnam’s regulations

Real estate tax is one of the expenses that individuals and organizations subject to tax must pay to the State. The article shall provide details about taxpayers and tax exemptions in accordance with Vietnam’s regulations.

1. trực tiếp bóng đá việt nam hôm nay classification according to current regulations on trực tiếp bóng đá việt nam hôm nay

According to Article 10 of thetrực tiếp bóng đá việt nam hôm nay Law 2013of Vietnam, depending on trực tiếp bóng đá việt nam hôm nay use purpose, trực tiếp bóng đá việt nam hôm nay is classified into 3 main following types:

- Agricultural trực tiếp bóng đá việt nam hôm nay;

- Non-agricultural trực tiếp bóng đá việt nam hôm nay;

- Unused trực tiếp bóng đá việt nam hôm nay, including trực tiếp bóng đá việt nam hôm nay of types for which trực tiếp bóng đá việt nam hôm nay use purposes have not been determined yet.

2. Non-agricultural trực tiếp bóng đá việt nam hôm nay tax-liable objects

Real estate tax is understood as one of the expenses that individuals and organizations subject to tax must pay to the State in the process of using and transferring trực tiếp bóng đá việt nam hôm nay. This is an indirect tax, applied to houses, residential trực tiếp bóng đá việt nam hôm nay and trực tiếp bóng đá việt nam hôm nay for construction of works.

According to Article 3 of theThông tư 153/2011/TT-BTC hướngof the Ministry of Finance of Vietnam, taxpayers for non-agricultural trực tiếp bóng đá việt nam hôm nay use tax are specified as follows:

- Taxpayers are organizations, households and individuals that have the right to use trực tiếp bóng đá việt nam hôm nay.

- Organizations, households or individuals have not yet been granted certificates of trực tiếp bóng đá việt nam hôm nay use rights and ownership of houses and other trực tiếp bóng đá việt nam hôm nay-attached assets.

Some specific cases are specified as follows:

- When trực tiếp bóng đá việt nam hôm nay is allocated or leased by the State for implementation of investment projects, those that are allocated or leased trực tiếp bóng đá việt nam hôm nay by the State will be taxpayers.

- When persons with trực tiếp bóng đá việt nam hôm nay use rights lease trực tiếp bóng đá việt nam hôm nay under contracts, taxpayers shall be identified as agreed upon in these contracts. When no agreement on taxpayers is reached in contracts, persons with trực tiếp bóng đá việt nam hôm nay use rights will be taxpayers.

- When a certificate has been granted for trực tiếp bóng đá việt nam hôm nay which is currently under dispute, pending the settlement of the dispute, the current trực tiếp bóng đá việt nam hôm nay user will be the taxpayer. Tax payment does not serve as a ground for the settlement of disputes over trực tiếp bóng đá việt nam hôm nay use rights.

- When many persons have the rights to co-use a trực tiếp bóng đá việt nam hôm nay plot, the lawful representative of these co-users will be the taxpayer.

- When a person with trực tiếp bóng đá việt nam hôm nay use rights contributes his/her trực tiếp bóng đá việt nam hôm nay use rights as business capital to form a new legal entity that has the right to use tax-liable trực tiếp bóng đá việt nam hôm nay specified in Article 1 of this Circular, the new legal entity will be the taxpayer.

- When leasing state-owned houses, the lessors (units assigned to sign contracts with lessees) will be taxpayers.

- When trực tiếp bóng đá việt nam hôm nay is allocated or leased by the State for implementation of housing projects for sale or lease, those who are allocated or leased trực tiếp bóng đá việt nam hôm nay by the State will be taxpayers. When trực tiếp bóng đá việt nam hôm nay use rights are transferred to others, the transferees will be taxpayers.

3. How to calculate non-agricultural trực tiếp bóng đá việt nam hôm nay use tax

According to Article 5, 6 and 7 of theLuật thuế sử trực tiếp bóng đá euro hôm nay đất phi nông nghiệp 2010 Sốof Vietnam, non-agricultural trực tiếp bóng đá việt nam hôm nay use tax shall be determined as follows:

- Tax bases are taxable price and tax rate.

- Taxable price of trực tiếp bóng đá việt nam hôm nay is determined by the taxable trực tiếp bóng đá việt nam hôm nay area and the price of one square meter of trực tiếp bóng đá việt nam hôm nay.

Non-agricultural trực tiếp bóng đá việt nam hôm nay use tax = Taxable trực tiếp bóng đá việt nam hôm nay area x Price of one square meter of trực tiếp bóng đá việt nam hôm nay x Tax rate

+ Taxable trực tiếp bóng đá việt nam hôm nay area: The actual trực tiếp bóng đá việt nam hôm nay area used, usually the area calculated based on the number of trực tiếp bóng đá việt nam hôm nay areas shown on the trực tiếp bóng đá việt nam hôm nay use right certificate. However, for families sharing trực tiếp bóng đá việt nam hôm nay on a plot, the real estate tax rate is the actual area used by each family.

When trực tiếp bóng đá việt nam hôm nay is allocated or leased by the State for the construction of an industrial park, the taxable trực tiếp bóng đá việt nam hôm nay area is exclusive of the trực tiếp bóng đá việt nam hôm nay area for the construction of infrastructure facilities under common use.

For residential trực tiếp bóng đá việt nam hôm nay of a multi-story building with many users or a  condominium with areas for both dwelling and commercial purposes, the taxable trực tiếp bóng đá việt nam hôm nay area is the allocation coefficient multiplied by the area of the apartment of each user.

For underground construction works, the applicable allocation coefficient is 0.5 of the constructed trực tiếp bóng đá việt nam hôm nay area divided by the total area of works used by organizations, households and individuals.

+ The price of a square meter of trực tiếp bóng đá việt nam hôm nay: Set by the State and may change over a five-year cycle.

- Tax rates for residential trực tiếp bóng đá việt nam hôm nay, including trực tiếp bóng đá việt nam hôm nay used for commercial purposes, to be applied according to the Partially Progressive Tariff are specified as follows:

+ Area within the set quota: 0.03%

+ Area in excess of up to 3 times the set quota: 0.07%

+ Area in excess of over 3 times the set quota: 0,15%

Moreover, the state also specifies different tax rates depending on the purpose of trực tiếp bóng đá việt nam hôm nay use from which to provide a basis for appropriate tax calculation in theLuật thuế sử trực tiếp bóng đá euro hôm nay đất phi nông nghiệp 2010 Sốof Vietnam and other guiding documents.

Key word: non-agricultural trực tiếp bóng đá việt nam hôm nay use tax | trực tiếp bóng đá việt nam hôm nay law | tax rates | Non-agricultural trực tiếp bóng đá việt nam hôm nay | tax-liable objects |

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