What are the cases of supplementary declaration to the submitted non-agricultural land use xem bóng đá trực tiếp trên youtube dossier in Vietnam?

What does thenon-agricultural land use xem bóng đá trực tiếp trên youtube dossier in Vietnam include?

According to Article 15 ofCircular 153/2011/TT-BTC, the non-agricultural land use xem bóng đá trực tiếp trên youtube dossier includes the following documents:

(1) For annual non-agricultural land use xem bóng đá trực tiếp trên youtube, the dossier comprises:

- Non-agricultural land use xem bóng đá trực tiếp trên youtube form for each taxable parcel according to Form 01/TK-SDDPNN applicable to households and individuals or Form 02/TK-SDDPNN applicable to organizations, issued together withCircular 153/2011/TT-BTC;

- Copies of documents related to the taxable parcel such as Certificate of land use rights, land allocation decision, land lease decision or land lease contract, Decision permitting change of land use purpose;

- Copies of documents proving eligibility for tax exemption or reduction (if any).

(2) For consolidated non-agricultural land use xem bóng đá trực tiếp trên youtube, the dossier comprises:

- Consolidated non-agricultural land use xem bóng đá trực tiếp trên youtube form 03/TKTH-SDDPNN issued together withCircular 153/2011/TT-BTC.

What are the cases of supplementary declaration to the submitted non-agricultural land use xem bóng đá trực tiếp trên youtube dossier in Vietnam? (Image from the Internet)

What are the cases of supplementary declaration to the submitted non-agricultural land use xem bóng đá trực tiếp trên youtube dossier in Vietnam?

Under Clause 2, Article 16 ofCircular 153/2011/TT-BTC:

xem bóng đá trực tiếp trên youtube

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2. xem bóng đá trực tiếp trên youtube for certain specific cases

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b/ For non-agricultural production and business land and non-agricultural land specified in Article 2 of this Circular which is used for commercial purposes

Taxpayers shall submit xem bóng đá trực tiếp trên youtube dossiers to district-level Tax Departments of localities where exist taxable land plots or to organizations or individuals authorized by tax agencies according to law.

2.3. Supplementary xem bóng đá trực tiếp trên youtube:

a/ In case of arising elements leading to a change in tax bases which result in an increase or a decrease in the payable tax amount, the taxpayer shall make an Supplementary declaration according to form No. 01/TK-SDDPNN or form No. 02/TK-SDDPNN within thirty (30) days after the date such elements arise;

b/ When detecting any errors or mistakes in the xem bóng đá trực tiếp trên youtube dossier already submitted to the tax agency, which affect the payable tax amount, a taxpayer may make an Supplementary declaration;

In case a taxpayer detects an error or a mistake in the xem bóng đá trực tiếp trên youtube dossier already submitted lo the tax agency after March 31 of the subsequent year, the taxpayer may make a supplementary declaration (for annual declaration and general declaration) in this year.

Supplementary xem bóng đá trực tiếp trên youtube dossiers may be submitted to tax agencies on any working day.

Supplementary xem bóng đá trực tiếp trên youtube dossiers of institutional taxpayers must be submitted before tax agencies announce decisions on tax examination or inspection at their head offices.

Thus, when detecting any errors or mistakes in the xem bóng đá trực tiếp trên youtube dossier already submitted to the tax agency, which affect the payable tax amount, a taxpayer may make an Supplementary declaration.

Note:In case a taxpayer detects an error or a mistake in the xem bóng đá trực tiếp trên youtube dossier already submitted lo the tax agency after March 31 of the subsequent year, the taxpayer may make a supplementary declaration (for annual declaration and general declaration) in this year.

What are the principles for non-agricultural land use xem bóng đá trực tiếp trên youtube in Vietnam?

According to Clause 1, Article 16 ofCircular 153/2011/TT-BTC, the declaration of non-agricultural land use tax must adhere to the following principles:

- The taxpayer is responsible for accurately filling out the xem bóng đá trực tiếp trên youtube form with information related to the taxpayer, such as: name, ID card/Citizenship card number, tax code, address for tax notice; Information related to the taxable parcel, such as area, usage purpose. If the land has been issued with a Certificate, all details on the Certificate must be filled out, including number, issuance date, map sheet number, land area, and limit (if any).

For household-specific land xem bóng đá trực tiếp trên youtube dossiers, the commune-level People's Committee identifies the criteria in the verification part of the functional agency on the form and forwards it to the Tax Sub-department as the basis for tax calculation.

For organizational xem bóng đá trực tiếp trên youtube dossiers, if clarification is needed on certain criteria as a basis for tax calculation, the Tax and Environment Agency must confirm and send it to the Tax Agency.

- Annually, taxpayers do not need to re-declare if there is no change in the taxpayer or factors leading to a change in the payable tax amount.

In cases where changes arise affecting the taxpayer, the new taxpayer must declare and submit the xem bóng đá trực tiếp trên youtube dossier as prescribed inCircular 153/2011/TT-BTCwithin 30 (thirty) days from the date of such changes;

In cases where factors arise leading to changes in the payable tax amount (except for changes in the taxable land price per square meter), the taxpayer must declare and submit the xem bóng đá trực tiếp trên youtube dossier within 30 (thirty) days from the date of such changes.

- Consolidated non-agricultural land use xem bóng đá trực tiếp trên youtube applies only to household land.

Taxpayers required to declare consolidated taxes per this Circular must prepare and submit the consolidated declaration at the Tax Sub-department where the taxpayer has selected and registered.