Are children of war invalids exempt from non-agricultural lịch trực tiếp bóng đá hôm nay use tax in Vietnam?
Are children of war invalids exempt from non-agricultural lịch trực tiếp bóng đá hôm nay use tax in Vietnam?
Pursuant to Article 9 of theLaw on Non-agricultural lịch trực tiếp bóng đá hôm nay Use Tax 2010, which regulates tax exemption in Vietnam:
Article 9. Tax Exemption
- lịch trực tiếp bóng đá hôm nay for investment projects in areas especially encouraged for investment; projects in regions with particularly difficult socio-economic conditions; investment projects in encouraged fields in areas with difficult socio-economic conditions; lịch trực tiếp bóng đá hôm nay of enterprises employing more than 50% of wounded and sick soldiers.
- lịch trực tiếp bóng đá hôm nay used by facilities for private investment in activities related to education, vocational training, healthcare, culture, sports, and environment.
- lịch trực tiếp bóng đá hôm nay used for building charity houses, houses of solidarity, care facilities for the elderly, disabled, or orphans; social treatment centers.
- Residential lịch trực tiếp bóng đá hôm nay within limits in areas with particularly difficult socio-economic conditions.
- Residential lịch trực tiếp bóng đá hôm nay within limits of those who participated in revolutionary activities before August 19, 1945;war invalids of categories 1/4, 2/4; beneficiaries of policies as war invalids of categories 1/4, 2/4; sick soldiers of category 1/3; heroes of the people's armed forces; Vietnamese Heroic Mothers; biological parents, nurturers of martyrs when they were young; spouses of martyrs; children of martyrs receiving monthly allowances; revolutionaries affected by Agent Orange; families affected by Agent Orange living in difficult conditions.
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According to the above regulations, war invalids of categories 1/4, 2/4; beneficiaries of policies as war invalids of categories 1/4, 2/4 are subjects eligible for exemption from non-agricultural lịch trực tiếp bóng đá hôm nay use tax.
Thus, children of war invalids are not exempt from non-agricultural lịch trực tiếp bóng đá hôm nay use tax.
Are children of war invalids exempt from non-agricultural lịch trực tiếp bóng đá hôm nay use tax in Vietnam? (Image from the Internet)
Who are subject to non-agricultural lịch trực tiếp bóng đá hôm nay use tax in Vietnam?
According to Article 1 ofCircular 153/2011/TT-BTC, which regulates taxable subjects in Vietnam:
Article 1. Taxable Subjects
- Rural residential lịch trực tiếp bóng đá hôm nay, homestead lịch trực tiếp bóng đá hôm nay in urban areas as stipulated by the lịch trực tiếp bóng đá hôm nay Law of 2003 and its guiding documents.
- Non-agricultural production and business lịch trực tiếp bóng đá hôm nay includes:
2.1. lịch trực tiếp bóng đá hôm nay for constructing industrial zones, including lịch trực tiếp bóng đá hôm nay for industrial clusters, industrial parks, export processing zones, and other concentrated production and business zones with unified lịch trực tiếp bóng đá hôm nay use policies;
2.2. lịch trực tiếp bóng đá hôm nay used as sites for constructing production and business facilities, including lịch trực tiếp bóng đá hôm nay for construction of industrial facilities, handicraft facilities; commercial or service business facilities and other constructions serving production and business (including lịch trực tiếp bóng đá hôm nay used as sites for constructing production and business facilities within high-tech parks, economic zones);
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Thus, those subject to non-agricultural lịch trực tiếp bóng đá hôm nay use tax in Vietnaminclude:
- Residential lịch trực tiếp bóng đá hôm nay in rural areas, homestead lịch trực tiếp bóng đá hôm nay in urban areas as regulated.
- Non-agricultural production and business lịch trực tiếp bóng đá hôm nay includes:
+ lịch trực tiếp bóng đá hôm nay for constructing industrial zones
+ lịch trực tiếp bóng đá hôm nay used as sites for constructing production and business facilities
+ lịch trực tiếp bóng đá hôm nay for mineral extraction, lịch trực tiếp bóng đá hôm nay used as sites for mineral processing, except in cases where mineral extraction does not affect the topsoil or ground surface;
+ lịch trực tiếp bóng đá hôm nay for manufacturing construction materials and ceramics, including lịch trực tiếp bóng đá hôm nay for extracting raw materials and lịch trực tiếp bóng đá hôm nay used as sites for processing and producing construction materials and ceramics.
- Non-agricultural lịch trực tiếp bóng đá hôm nay used by organizations, households, and individuals for business purposes.
Who is obligated to pay non-agricultural lịch trực tiếp bóng đá hôm nay use tax in Vietnam?
Pursuant to Article 3 ofCircular 153/2011/TT-BTC, which regulates taxpayers of non-agricultural lịch trực tiếp bóng đá hôm nay use tax in Vietnam:
- Taxpayers include organizations, households, and individuals with lịch trực tiếp bóng đá hôm nay use rights subject to tax as regulated.
- In cases where organizations, households, or individuals have not been issued a certificate of lịch trực tiếp bóng đá hôm nay use rights, home ownership, and other assets attached to the lịch trực tiếp bóng đá hôm nay, the current lịch trực tiếp bóng đá hôm nay user is the taxpayer.
- Taxpayers in specific situations are determined as follows:
+ In cases where the state allocates or leases lịch trực tiếp bóng đá hôm nay for project implementation, the person allocated or leased the lịch trực tiếp bóng đá hôm nay by the state is the taxpayer;
+ In cases where the lịch trực tiếp bóng đá hôm nay user leases lịch trực tiếp bóng đá hôm nay based on a contract, the taxpayer is determined according to the agreement within the contract.
If the contract does not specify a taxpayer, the lịch trực tiếp bóng đá hôm nay user is the taxpayer;
+ In cases where the lịch trực tiếp bóng đá hôm nay has been issued a certificate but is under dispute, until the dispute is resolved, the current lịch trực tiếp bóng đá hôm nay user is the taxpayer.
+ In cases where multiple parties have rights to a parcel, the taxpayer is the legal representative of those who have joint rights to that parcel.
+ If a person contributes capital for business using lịch trực tiếp bóng đá hôm nay use rights that create a new legal entity with lịch trực tiếp bóng đá hôm nay use rights subject to tax, the new legal entity is the taxpayer.
+ In cases where state-owned housing is leased, the taxpayer is the lessor (the unit entrusted with signing the contract with the lessee).
+ If the state allocates or leases lịch trực tiếp bóng đá hôm nay for housing development projects for sale or rent, the taxpayer is the person allocated or leased the lịch trực tiếp bóng đá hôm nay by the state.
+ When transferring lịch trực tiếp bóng đá hôm nay use rights to other organizations or individuals, the transferee is the taxpayer.
