Will organizations with taxable xem bóng đá trực tiếp vtv2 in Vietnam use the agricultural xem bóng đá trực tiếp vtv2 use tax declaration form - Form 01/SDDNN?

Will organizations with taxable xem bóng đá trực tiếp vtv2 in Vietnam use the agricultural xem bóng đá trực tiếp vtv2 use tax declaration form - Form 01/SDDNN?

The agricultural xem bóng đá trực tiếp vtv2 use tax declaration form - Form 01/SDDNN applies to organizations with taxable landissued along withCircular 80/2021/TT-BTC:

Download the agricultural xem bóng đá trực tiếp vtv2 use tax declaration form - Form 01/SDDNN:Here

Will organizations with taxable xem bóng đá trực tiếp vtv2 in Vietnam use the agricultural xem bóng đá trực tiếp vtv2 use tax declaration form - Form 01/SDDNN? (Image from the Internet)

Which entitiesare theagricultural xem bóng đá trực tiếp vtv2 use taxpayers in Vietnam?

According to Article 1 of theAgricultural xem bóng đá trực tiếp vtv2 Use Tax Law 1993and Article 1 ofNghị định 74-CP xoilac, the entities required to pay agricultural xem bóng đá trực tiếp vtv2 use tax include:

- Organizations and individuals using xem bóng đá trực tiếp vtv2 for agricultural production are required to pay agricultural xem bóng đá trực tiếp vtv2 use tax, including:

+ Farmer households, private households, and individuals;

+ Organizations and individuals using agricultural xem bóng đá trực tiếp vtv2 from the xem bóng đá trực tiếp vtv2 fund dedicated to the public utility needs of the commune;

+ Agricultural, forestry, and aquaculture enterprises, including farms, forestry stations, enterprises, stations, and other enterprises, state agencies, public service providers, armed forces units, social organizations, and other units using xem bóng đá trực tiếp vtv2 for agricultural, forestry, and aquaculture production.

- Households allocated agricultural xem bóng đá trực tiếp vtv2 use rights, even if not used, must still pay agricultural xem bóng đá trực tiếp vtv2 use tax.

What types of xem bóng đá trực tiếp vtv2 are subject to agricultural xem bóng đá trực tiếp vtv2 use tax in Vietnam?

According to Article 2 of theAgricultural xem bóng đá trực tiếp vtv2 Use Tax Law 1993and Article 2 ofNghị định 74-CP xoilac, the types of xem bóng đá trực tiếp vtv2 subject to agricultural xem bóng đá trực tiếp vtv2 use tax include:

- Croplands: lands for annual crops, perennial crops, and grasslands.

- xem bóng đá trực tiếp vtv2 for annual crops: xem bóng đá trực tiếp vtv2 for crops with a growth period (from planting to harvest) not exceeding 365 days such as rice, corn, vegetables, peanuts, or crops harvested multiple times without undergoing a basic construction period like sugarcane, banana, reed, sisal, lemongrass, pineapple.

- xem bóng đá trực tiếp vtv2 for perennial crops: xem bóng đá trực tiếp vtv2 for crops with a growth cycle exceeding 365 days, planted once but harvested over many years and requiring a basic construction period like rubber, tea, coffee, oranges, tangerines, longans, oil palms, coconuts.

- Grassland: lands already utilized for growing grass to raise livestock.

- Aquaculture areas: lands specifically used for aquaculture or both aquaculture and cropping, but not used for any other purposes.

- Plantation xem bóng đá trực tiếp vtv2: lands that have been forested and assigned to organizations or individuals for management, care, and exploitation, excluding bare hills and mountains.

Owners of tax-liable lands under this provision are required to pay taxes even if the xem bóng đá trực tiếp vtv2 is not currently in use.

What types of xem bóng đá trực tiếp vtv2 are not subject to agricultural xem bóng đá trực tiếp vtv2 use tax in Vietnam?

According to Articles 3 and 4 of theAgricultural xem bóng đá trực tiếp vtv2 Use Tax Law 1993and Articles 3 and 4 ofNghị định 74-CP xoilac, the types of xem bóng đá trực tiếp vtv2 not subject to agricultural xem bóng đá trực tiếp vtv2 use tax include:

- Natural forest xem bóng đá trực tiếp vtv2;

- Natural grassland not allocated to any organization or individual for use;

- Residential xem bóng đá trực tiếp vtv2 or xem bóng đá trực tiếp vtv2 for constructing buildings subject to house and xem bóng đá trực tiếp vtv2 tax;

- xem bóng đá trực tiếp vtv2 for common traffic and irrigation for fields;

- Specialized xem bóng đá trực tiếp vtv2 as prescribed by the xem bóng đá trực tiếp vtv2 Law, identified for purposes other than agricultural or forestry production and housing;

- xem bóng đá trực tiếp vtv2 leased by the Government of Vietnam or People's Committees at all levels to organizations, households, or individuals according to the xem bóng đá trực tiếp vtv2 Law.

Note:Foreign organizations and individuals investing in Vietnam using agricultural xem bóng đá trực tiếp vtv2 must pay xem bóng đá trực tiếp vtv2 rent as prescribed by the Foreign Investment Law in Vietnam and are not required to pay agricultural xem bóng đá trực tiếp vtv2 use tax.

What are the regulations onagricultural xem bóng đá trực tiếp vtv2 use tax collectionand payment in Vietnam?

According to Chapter 4 of theAgricultural xem bóng đá trực tiếp vtv2 Use Tax Law 1993, the collection and payment of agricultural xem bóng đá trực tiếp vtv2 use tax are as follows:

- The approved tax register is the basis for tax collection. Tax is paid yearly from 1 to 2 times, according to the main harvest season of each type of crop in each locality. The tax payment deadline is determined by the Provincial People's Committee or Centrally Administered City. At least 10 days before the tax payment deadline, the direct tax collection agency must send a notice specifying the location, time, and tax amount to be paid by each taxpayer.

- Agricultural xem bóng đá trực tiếp vtv2 use tax is calculated in paddy and collected in cash. The price of paddy for tax collection is decided by the Provincial People's Committee or Centrally Administered City, not exceeding 10% below the local market price during the tax collection season.

In special cases, tax may be collected in paddy as decided by the Chairman of the Provincial People's Committee or Centrally Administered City.

- At the end of the tax year, the direct tax collection agency must settle the tax collection results for each household and report the tax settlement in writing to the superior tax authority and the People's Committee at the same level, and simultaneously publicly announce it to the public.