Vietnam: For wounded soldiers, sick soldiers, martyrs' families, are they exempt from non-agricultural land use tax?
For wounded soldiers, sick soldiers, martyrs' families, are they exempt from agricultural land use tax in Vietnam?
Pursuant Article 23 of the 1993 Law on Agricultural Land Use Tax, it provides as follows:
"Article 23
1. Tax exemption for tax-paying households with 1/4th and 2/4th class invalids, 1/3rd and 2/3rd class patients;
2. Tax exemption or reduction for tax-paying households being martyrs' families;
3. Tax reduction for tax-paying households with war invalids and sick soldiers who are not eligible for tax exemption as prescribed in Clause 1 of this Article, but life has many difficulties."
Thus, for wounded soldiers, sick soldiers and families of martyrs, they will be exempted from agricultural land use tax as prescribed above.
Vietnam: For wounded soldiers, sick soldiers, martyrs' families, are they exempt from non-agricultural land use tax?
For wounded soldiers, sick soldiers, martyrs' families, are they exempt from non-agricultural land use tax in Vietnam?
Pursuant to Clauses 1 and 5, Article 9 of the Law on Non-Agricultural Land Use Tax 2010 stipulates as follows:
Article 9. Tax exemption
1. Land of investment projects in domains eligible for special investment promotion; investment projects in areas with extreme socio-economic difficulties; investment projects in domains eligible for investment promotion in areas with socio-economic difficulties; and land of enterprises with over 50% of their employees being war invalids and diseased soldiers.
…
5. Residential land within the set quota , of revolutionary activists before August 19, 1945; war invalids of 1/4 or 2/4 grade and people enjoying policies like these war invalids; diseased soldiers of 1/3 grade; people’s armed forces heroes; heroic Vietnamese mothers; natural parents of, or people nurturing, martyrs when they were minors; spouses of martyrs; martyrs’ children eligible for monthly allowances; agent orange victims who are revolutionary activists; and agent orange victims with difficult family circumstances.
And pursuant to Article 10 of the Law on Non-Agricultural Land Use Tax 2010 stipulates as follows
Article 10. Tax reduction
Fifty per cent reduction of the payable tax amount is applied in the following cases:
1. Land of investment projects in domains eligible for investment promotion; investment projects in areas with socio-economic difficulties; and land of enterprises with between 20% and 50% of their employees being war invalids and diseased soldiers;
2. Land within the set quota in areas with socio-economic difficulties; 3. Land within the set quota, of war invalids of 3/4 or 4/4 grade and people enjoying policies like these war invalids; diseased soldiers of 2/3 or 3/3 grade; and martyrs’ children ineligible for monthly allowances; 4. Taxpayers who face difficulties due to force majeure circumstances if the value of damage related to land and houses on land accounts for between 20% and 50% of the taxable price.
Thus, for non-agricultural land, wounded soldiers, sick soldiers and families of martyrs will be exempted from land use tax reduction as prescribed in Article 9 and Article 10 above.
What is the time of receiving benefits for invalids in Vietnam?
Pursuant to Article 45 of Decree 131/2021/ND-CP stipulates as follows:
"Article 45. When to enjoy
1. Injured persons who are concluded by a competent medical assessment council that the rate of bodily injury due to injury is 21% or more shall be entitled to monthly allowances and allowances as follows:
a) Persons injured from the effective date of the Ordinance shall be entitled to monthly allowances and allowances from the month in which the competent medical assessment council concludes the rate of bodily injury due to injury.
b) Injured persons before the effective date of the Ordinance shall be entitled to monthly allowances and allowances from July 1, 2021.
Other incentives under Clause 2, Article 5 of the Ordinance are entitled from the month of issuance of the decision on issuance of the certificate of war invalids, policy beneficiaries such as war invalids and allowances and allowances if eligible.
c) In case a wounded soldier is re-assessed for the rate of bodily injury as prescribed in Clause 3, Article 39, Article 41, Article 42 of this Decree, the current preferential regimes shall be adjusted since the month the competent medical assessment council concludes the rate of bodily injury after re-assessment.
2. Injured persons who are concluded by a competent medical assessment council that the rate of bodily injury due to injury is from 5% to 20% shall be entitled to a one-time disability allowance from the month the competent agency issues the decision.
In case of re-assessment of the rate of bodily injury as prescribed in Clause 3, Article 39, Article 42 of this Decree, but the competent medical assessment council concludes that the rate of bodily injury due to injury is 21% or more, it shall be entitled to preferential treatment for war invalids from the month the competent medical assessment council concludes. the rate of bodily injury.
3. In case a war invalid is simultaneously a patient or a beneficiary of the labor incapacitation regime, an additional monthly allowance shall be enjoyed from the month the Department of Labor, War Invalids and Social Affairs issues a decision on subsidies and preferential allowances."
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