Is the land for the construction of establishments nurturing orphans in Vietnam be exempt from non-agricultural land use tax?

Is the land for the construction of establishments nurturing orphans in Vietnam be exempt from non-agricultural land use tax?

Pursuant to Article 9 of the Law on Non-Agricultural Land Use Tax in 2010 stipulating tax exemption as follows:

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.

2. Land of establishments carrying out socialized educational, vocational training, healthcare, cultural, sports or environmental activities.

3. Land for the construction of houses of gratitude, houses of great solidarity, establishments nurturing lonely aged people, people with disabilities or orphans, and social-disease treatment establishments.

4. Residential land within the set quota in areas with extreme socioeconomic difficulties.

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.

6. Poor households’ land within the set quota under the Government’s regulations.

7. Households and individuals whose residential land is actually recovered in a year under the approved planning or plan will be exempt from tax on the recovered land and the land in the new place of residence in that year. 8. Land with garden houses certified by a competent state agency as historical-cultural relics.

9. Taxpayers who face difficulties due to force majeure circumstances if the value of damage related to land and houses on land accounts for over 50% of the taxable price.

As regulations above, the land for the construction of establishments nurturing orphans in Vietnam is exempt from non-agricultural land use tax.

Is the land for the construction of establishments nurturing orphans in Vietnam be exempt from non-agricultural land use tax? - Source: Internet

Are taxpayers of non-agricultural land use tax, who concurrently fall into two or more cases eligible for tax reduction, exempt from tax in Vietnam?

Pursuant to Article 11 of the Law on Non-Agricultural Land Use Tax in 2010 stipulating tax exemption and reduction principles as follows:

1. Taxpayers who are eligible for both tax exemption and reduction for the same land plot will be exempt from tax. Taxpayers who concurrently fall into two or more cases eligible for tax reduction specified in Article 10 of this Law will be exempt from tax.

2. Residential land taxpayers will be eligible for tax exemption or reduction only in one place chosen by them, except the cases specified in Clause 9, Article 9 and Clause 4, Article 10 of this Law.

3. Taxpayers who have many investment projects eligible for tax exemption or reduction will enjoy tax exemption or reduction under each investment project.

4. Tax exemption or reduction will only apply directly to taxpayers and be calculated only on the tax amounts payable under this Law.

As regulations above, taxpayers of non-agricultural land use tax who concurrently fall into two or more cases eligible for tax reduction are exempt from tax in Vietnam.

What are cases of application of reduction of 50% of non-agricultural land use tax in Vietnam?

Pursuant to Article 10 of the Law on Non-Agricultural Land Use Tax in 2010 stipulating tax reduction as follows:

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.

Above are cases of application of reduction of 50% of non-agricultural land use tax in Vietnam.

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