VietlawOnline

blue-check Regarding land rent exemption given to land used for construction of technical infrastructure for common use in an industrial park

Official letter No. 982/TCT-CS dated April 1st, 2022 of the General Department of Taxation regarding land rent exemption
Posted: 9/6/2022 8:33:31 AM | Latest updated: 16/6/2022 2:21:31 PM (GMT+7) | LuatVietnam: 5474 | Vietlaw: 564
VietlawOnline

According to clause 2 Article 149 of 2013 Land Law and point k clause 1 Article 19 of Decree No. 46/2014/ND-CPstatus2 , land used for construction of technical infrastructure for common use in an industrial park is entitled to land rent exemption during the lease period.

However, enterprises need to contact with natural resources and environment agencies for determination of the land area used for construction of technical infrastructure for common use in the industrial park as the basis for consideration for land rent exemption.

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article

Related documents

Penalty document

Unknown

Information

Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 564

Files attachment

enflag pdficon CV982-01042022TCT[VLO].pdf

Timeline

No data

Tax of Land

blue-check Regarding land rent exemption given to land used for construction of technical infrastructure for common use in an industrial park
blue-check Issues relating reduction in land rents payable in 2021
blue-check Regarding land rent reduction upon receiving land lease right
blue-check Issues relating to land rent reduction under Decision No. 27/2021/QD-TTg
blue-check Issues relating to a reduction of 30% in land rents payable in 2021 due to impact of Covid-19
blue-check Regarding non-agricultural land use tax policy
blue-check Regarding land rent reduction under Decision No. 27/2021/QD-TTg
blue-check Regarding land rent exemption, reduction given to labor-intensive projects
blue-check Land rents payable in 2021 of enterprises affected by Covid-19 shall be reduced by 30%
blue-check Issues relating to land rent reduction due to Covid-19’s effects
blue-check Percentages used for land rental calculation in Hi-tech parks in Ho Chi Minh city applicable from 2020
blue-check Some issues relating to reduction in land rent payable in 2020
blue-check Conditions for deferring the payment of land rents due to Covid-19 pandemic’s impact
blue-check Reduction of 15% of land rents payable in 2020
blue-check Regarding land rent exemption during the fundamental construction period
blue-check Land use levy shall be wholly exempt until the end of 2025
blue-check The policy on exemption from agricultural land use tax shall be extended until 2025
blue-check Regarding time to calculate land rental
blue-check Amendments to policy on grant of permission for deferred repayment of land levy
blue-check Projects in industrial complexes shall be exempt from land rents for 7 years