What does the non-agricultural land use xem bóng đá trực tiếp nhà cái declaration dossier in Vietnam include?

What does the non-agricultural land use xem bóng đá trực tiếp nhà cái declaration dossier in Vietnam include?

According to Article 15 ofCircular 153/2011/TT-BTC, the non-agricultural land use xem bóng đá trực tiếp nhà cái declaration dossier in Vietnam includes:

(1) A dossier of declaration of non-agricultural land use xem bóng đá trực tiếp nhà cái payable in a year comprises:

- A declaration of non-agricultural land use xem bóng đá trực tiếp nhà cái for each taxable land plot, made according to form No. 01/TK-SDDPNN, for households or individuals, or No. 02/TK-SDDPNN, for organizations, attached toCircular 153/2011/TT-BTC(not printed herein);

- Copies of papers related to the taxable land plot such as: land use rights certificate, land allocation decision, land lease decision or contract; decision permitting the change of land use purpose;

- Copies of papers proving the taxpayer's eligibility for xem bóng đá trực tiếp nhà cái exemption or reduction (if any).

(2)A dossier of general declaration of non-agricultural land use xem bóng đá trực tiếp nhà cái comprises:

- A general declaration of non-agricultural land use xem bóng đá trực tiếp nhà cái, made according to form No. 03/ TKTH-SDDPNN attached toCircular 153/2011/TT-BTC(not printed herein).

What does the non-agricultural land use xem bóng đá trực tiếp nhà cái declaration dossier in Vietnam include? (Image from the Internet)

What are the principles for non-agricultural land use xem bóng đá trực tiếp nhà cái declaration in Vietnam?

According to Clause 1, Article 16 ofCircular 153/2011/TT-BTC, the declaration of non-agricultural land use xem bóng đá trực tiếp nhà cái must adhere to the following principles:

- The taxpayer is responsible for accurately filling out the xem bóng đá trực tiếp nhà cái declaration form with information related to the taxpayer, such as: name, ID card/Citizenship card number, xem bóng đá trực tiếp nhà cái code, address for xem bóng đá trực tiếp nhà cái 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 nhà cái declaration 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 xem bóng đá trực tiếp nhà cái Sub-department as the basis for xem bóng đá trực tiếp nhà cái calculation.

For organizational xem bóng đá trực tiếp nhà cái declaration dossiers, if clarification is needed on certain criteria as a basis for xem bóng đá trực tiếp nhà cái calculation, the xem bóng đá trực tiếp nhà cái and Environment Agency must confirm and send it to the xem bóng đá trực tiếp nhà cái 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 xem bóng đá trực tiếp nhà cái amount.

In cases where changes arise affecting the taxpayer, the new taxpayer must declare and submit the xem bóng đá trực tiếp nhà cái declaration 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 xem bóng đá trực tiếp nhà cái amount (except for changes in the taxable land price per square meter), the taxpayer must declare and submit the xem bóng đá trực tiếp nhà cái declaration dossier within 30 (thirty) days from the date of such changes.

- Consolidated non-agricultural land use xem bóng đá trực tiếp nhà cái declaration applies only to household land.

Taxpayers required to declare consolidated taxes per this Circular must prepare and submit the consolidated declaration at the xem bóng đá trực tiếp nhà cái Sub-department where the taxpayer has selected and registered.

What are the instructions for paying the non-agricultural land use xem bóng đá trực tiếp nhà cái in Vietnam?

According to Article 17Circular 153/2011/TT-BTCregulating the payment of non-agricultural land use xem bóng đá trực tiếp nhà cái:

(1) For households and individuals

- xem bóng đá trực tiếp nhà cái authorities shall base themselves on taxpayers' declarations containing certifications of competent state authorities to calculate and make xem bóng đá trực tiếp nhà cái payment notices according to form No. 01/TB-SDDPNN attached toCircular 153/2011/TT-BTC(not printed herein).

xem bóng đá trực tiếp nhà cái authorities shall send xem bóng đá trực tiếp nhà cái payment notices to taxpayers no later than September 30 every year.

Within 10 (ten) working days after receiving xem bóng đá trực tiếp nhà cái authorities'xem bóng đá trực tiếp nhà cái payment notices, taxpayers may give feedbacks on (modifications or additions) information indicated in such notices to lax officers receiving their xem bóng đá trực tiếp nhà cái declaration dossiers. Within 10 working days after receiving taxpayers' feedbacks, xem bóng đá trực tiếp nhà cái authorities shall give replies. In case taxpayers make no feedbacks, the xem bóng đá trực tiếp nhà cái amounts indicated in the notices are the payable xem bóng đá trực tiếp nhà cái amounts.

Taxpayers shall fully pay taxes into the state budget within the time limit prescribed in Clause 3 of Article 17Circular 153/2011/TT-BTC.

- For cases subject to general declaration:

Based on general declarations, taxpayers shall immediately pay the positive difference into the state budget. Any overpaid xem bóng đá trực tiếp nhà cái amounts shall be handled according to the Law on xem bóng đá trực tiếp nhà cái Administration and its guiding documents.

(2) For organizations

Taxpayers shall calculate and pay non-agricultural land use xem bóng đá trực tiếp nhà cái within the time limit prescribed in Article 3 of this Article.

(3) xem bóng đá trực tiếp nhà cái payment deadlines

- The deadline for annual xem bóng đá trực tiếp nhà cái payment is December 31.

Taxpayers may select to pay xem bóng đá trực tiếp nhà cái once or twice a year and shall fulfill xem bóng đá trực tiếp nhà cái obligations by December 31 every year.

The deadline for payment of the difference as determined by taxpayers in the general declarations is March 31 of the subsequent year.

- During a 5-year stabilization period, if the taxpayer wishes to make a single xem bóng đá trực tiếp nhà cái payment for several years, the xem bóng đá trực tiếp nhà cái payment deadline is December 31 of the year of application.

- Upon occurrence of events that lead to a change in taxpayers, land use rights transferors shall pay xem bóng đá trực tiếp nhà cái into the state budget of the locality where exists the taxable land plot before carrying out other legal procedures. In case of inheritance, heirs shall pay xem bóng đá trực tiếp nhà cái into the state budget if xem bóng đá trực tiếp nhà cái has not been paid.