Register, declare, calculate and pay tax on non-agricultural land use

(Baonghean.vn) Taxpayers register, declare, calculate and pay taxes at the tax authority of districts, towns, and provincial cities or declare and pay taxes at agencies and individuals authorized by the tax authority according to the provisions of law where they have land use rights. In remote areas with difficult travel conditions, taxpayers can register, declare, calculate and pay taxes at the People's Committee of the commune.

Tax exemption, tax reduction and tax exemption and reduction principles

The subjects of tax exemption and reduction and the principles of tax exemption and reduction for non-agricultural land use are implemented according to the provisions of Articles 9, 10 and 11 of the Law on Tax on Non-agricultural Land Use. Some contents are specifically regulated as follows:

The list of investment incentive sectors, special investment incentive sectors, areas with difficult socio-economic conditions, areas with especially difficult socio-economic conditions specified in Clause 1, Clause 4, Article 9 and Clause 1, Clause 2, Article 10 of the Law on Non-agricultural Land Use Tax shall be implemented in accordance with the provisions of the law on investment.

Socialized establishments exempted from tax as prescribed in Clause 2, Article 9 of the Law on Non-agricultural Land Use Tax must meet the regulations on types, scale criteria, and standards of socialized establishments with activities in the fields of education, vocational training, healthcare, culture, sports, and environment according to the decision of the Prime Minister.

The determination of poor households exempted from tax as prescribed in Clause 6, Article 9 of the Law on Non-agricultural Land Use Tax is based on the Prime Minister's regulations on poor household standards. In case the provincial People's Committee has specific regulations on poor household standards applied in the locality according to the provisions of law, the poor household standards promulgated by the locality shall be used to determine poor households.

Duong Hong Quang