What is xoilac tv trực tiếp bóng đá hôm nay deadline for paying non-agricultural land use tax in Vietnam?
What is xoilac tv trực tiếp bóng đá hôm nay deadline for paying non-agricultural land use tax in Vietnam?
Based on Clause 1, Article 18 ofDecree 126/2020/ND-CPas follows:
Deadline to pay taxes on revenues from land, water resource extraction rights, mineral resources, maritime area usage fees, registration fees, and license fees
1. Non-agricultural land use tax
a) Initial tax payment deadline: No later than 30 days from xoilac tv trực tiếp bóng đá hôm nay date of issuance of xoilac tv trực tiếp bóng đá hôm nay non-agricultural land use tax payment notice by xoilac tv trực tiếp bóng đá hôm nay tax authority.
From xoilac tv trực tiếp bóng đá hôm nay second year onward, taxpayers are required to pay non-agricultural land use tax once a year, no later than October 31.
b) Deadline for paying xoilac tv trực tiếp bóng đá hôm nay difference in tax as determined by xoilac tv trực tiếp bóng đá hôm nay taxpayer in xoilac tv trực tiếp bóng đá hôm nay Consolidated Declaration is no later than March 31 of xoilac tv trực tiếp bóng đá hôm nay calendar year following xoilac tv trực tiếp bóng đá hôm nay tax year.
c) Deadline for paying taxes based on adjustment declarations is no later than 30 days from xoilac tv trực tiếp bóng đá hôm nay date of issuance of xoilac tv trực tiếp bóng đá hôm nay non-agricultural land use tax payment notice.
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Thus, xoilac tv trực tiếp bóng đá hôm nay deadlines for paying non-agricultural land use tax are as follows:
- For xoilac tv trực tiếp bóng đá hôm nay initial tax payment: No later than 30 days from xoilac tv trực tiếp bóng đá hôm nay date of issuance of xoilac tv trực tiếp bóng đá hôm nay non-agricultural land use tax payment notice by xoilac tv trực tiếp bóng đá hôm nay tax authority. From xoilac tv trực tiếp bóng đá hôm nay second year onward, taxpayers are required to pay non-agricultural land use tax once a year, no later than October 31.
- For paying xoilac tv trực tiếp bóng đá hôm nay difference in tax as determined by xoilac tv trực tiếp bóng đá hôm nay taxpayer in xoilac tv trực tiếp bóng đá hôm nay Consolidated Declaration: No later than March 31 of xoilac tv trực tiếp bóng đá hôm nay calendar year following xoilac tv trực tiếp bóng đá hôm nay tax year.
- For adjustment declarations: No later than 30 days from xoilac tv trực tiếp bóng đá hôm nay date of issuance of xoilac tv trực tiếp bóng đá hôm nay non-agricultural land use tax payment notice.
What is xoilac tv trực tiếp bóng đá hôm nay deadline for paying non-agricultural land use tax in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
Whichentities are subject to non-agricultural land use tax in Vietnam?
According to Article 2 of xoilac tv trực tiếp bóng đá hôm nayLaw on Non-Agricultural Land Use Tax 2010, xoilac tv trực tiếp bóng đá hôm nay entities subject to non-agricultural land use tax include:
- Rural residential land, urban residential land.
- Non-agricultural land used for production and business including: land for construction of industrial zones; land for setting up production and business premises; land for mineral extraction and processing; land for manufacturing building materials and pottery.
- Non-agricultural land not used for business purposes as stipulated in Article 3 of xoilac tv trực tiếp bóng đá hôm nayLaw on Non-Agricultural Land Use Tax 2010when used for business purposes.
Whichentities are not liable to non-agricultural land use tax in Vietnam?
According to Article 3 of xoilac tv trực tiếp bóng đá hôm nayLaw on Non-Agricultural Land Use Tax 2010, xoilac tv trực tiếp bóng đá hôm nay entities not liable to non-agricultural land use tax are non-agricultural land not used for business purposes, including:
- Land used for public purposes including: transportation land, irrigation, land for construction of cultural, health, educational and training, sports facilities serving xoilac tv trực tiếp bóng đá hôm nay public interest; land with historical-cultural relics, scenic spots; land for other public works as stipulated by xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam;
- Land used by religious institutions;
- Land for cemeteries and graveyards;
- Rivers, canals, streams, and water surfaces used for specific purposes;
- Land with structures such as communal houses, temples, shrines, ancestral temples, family chapels;
- Land for construction of agency offices, building career projects, land used for national defense and security purposes;
- Other non-agricultural land as prescribed by law.
Wich entities are taxpayers of non-agricultural land use tax in Vietnam?
Based on Article 4 of xoilac tv trực tiếp bóng đá hôm nayLaw on Non-Agricultural Land Use Tax 2010, xoilac tv trực tiếp bóng đá hôm nay taxpayers of non-agricultural land use tax include:
- Taxpayers are organizations, households, individuals who have xoilac tv trực tiếp bóng đá hôm nay right to use xoilac tv trực tiếp bóng đá hôm nay land subject to tax as stipulated in Article 2 of xoilac tv trực tiếp bóng đá hôm nayLaw on Non-Agricultural Land Use Tax 2010.
- In cases where organizations, households, individuals have not yet been granted a Certificate of land use rights, rights to own houses and other assets attached to land (hereinafter referred to as xoilac tv trực tiếp bóng đá hôm nay Certificate), xoilac tv trực tiếp bóng đá hôm nay current land user is xoilac tv trực tiếp bóng đá hôm nay taxpayer.
- Taxpayers in certain specific cases are regulated as follows:
+ In cases where xoilac tv trực tiếp bóng đá hôm nay State leases land for investment projects, xoilac tv trực tiếp bóng đá hôm nay land lessee is xoilac tv trực tiếp bóng đá hôm nay taxpayer;
+ In cases where xoilac tv trực tiếp bóng đá hôm nay land use right holder leases xoilac tv trực tiếp bóng đá hôm nay land according to a contract, xoilac tv trực tiếp bóng đá hôm nay taxpayer is determined based on xoilac tv trực tiếp bóng đá hôm nay agreement in xoilac tv trực tiếp bóng đá hôm nay contract. If there is no agreement on xoilac tv trực tiếp bóng đá hôm nay taxpayer in xoilac tv trực tiếp bóng đá hôm nay contract, xoilac tv trực tiếp bóng đá hôm nay land use right holder is xoilac tv trực tiếp bóng đá hôm nay taxpayer;
+ In cases where xoilac tv trực tiếp bóng đá hôm nay land has been issued a Certificate but is under dispute, before xoilac tv trực tiếp bóng đá hôm nay dispute is resolved, xoilac tv trực tiếp bóng đá hôm nay current land user is xoilac tv trực tiếp bóng đá hôm nay taxpayer. Tax payment is not xoilac tv trực tiếp bóng đá hôm nay basis for resolving land use right disputes;
+ In cases where multiple people together have xoilac tv trực tiếp bóng đá hôm nay right to use a parcel of land, xoilac tv trực tiếp bóng đá hôm nay taxpayer is xoilac tv trực tiếp bóng đá hôm nay legal representative of those who share xoilac tv trực tiếp bóng đá hôm nay use rights of that parcel;
+ In cases where xoilac tv trực tiếp bóng đá hôm nay land use right holder invests capital in business by using xoilac tv trực tiếp bóng đá hôm nay land use right, forming a new legal entity with xoilac tv trực tiếp bóng đá hôm nay land use right subject to tax as stipulated in Article 2 of xoilac tv trực tiếp bóng đá hôm nayLaw on Non-Agricultural Land Use Tax 2010, xoilac tv trực tiếp bóng đá hôm nay new legal entity is xoilac tv trực tiếp bóng đá hôm nay taxpayer.
