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blue-check Issues relating reduction in land rents payable in 2021

Official letter No. 944/TCT-CS dated March 29th, 2022 of the General Department of Taxation regarding land rent reduction under Decision No. 27/2021/QD-TTg dated September 25th, 2021
Posted: 6/5/2022 8:57:44 AM | Latest updated: 3/6/2022 10:03:55 AM (GMT+7) | LuatVietnam: 5445 | Vietlaw: 563
VietlawOnline

The General Department of Taxation notes that with regard to an enterprise leased by the state and entitled to the deduction of value of geographic location advantage in land rents payable in 2021, if after the deduction, there are still payable land rents, it shall be considered for entitlement to the 30% reduction according to Decision No. 27/2021/QD-TTg .

However, if the payable land rents in 2021 have been fully deducted, the enterprise shall not be considered for the 30% reduction according to Decision No. 27/2021/QD-TTg .

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 563

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