Vietnam Legal Documents Database

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Topic >> Tax-of-Land
  • fa-check-circle Official Letter No. 3100/TCT-CS - Expenditures on purchase of agricultural land to carry out investment projects shall be subtracted from land rent ( 10-Aug-2018)
    According to Clause 4 Article 12 of Decree No. 46/2014/ND-CPfa-exclamation-circle , in case a company receives the transfer of agricultural land from households or individuals to carry out an investment project but it is required to change the land use purpose after the receipt and must pay the land rent, expenditures on the receipt of the land shall be settled as follows: read more
  • fa-check-circle Official Letter No. 2699/TCT-KK - Regarding refund of overpaid land rents ( 6-Jul-2018)
    According to Clause 2 Article 33 of Circular No. 156/2013/TT-BTCfa-exclamation-circle , overpaid tax shall be given priority to be automatically offset against tax amount payable in the next period and shall be refund if it not offset completely. read more
  • fa-check-circle Circular No. 11/2018/TT-BTC - Supplements to guidelines on determination of land ( 30-Jan-2018)
    This Circular is to supplement to guidelines on determination of land rents in some cases, including: read more
  • fa-check-circle Circular No. 10/2018/TT-BTC - To add more guidelines on determination of land levies ( 30-Jan-2018)
    This Circular is to add more guidelines on determination of land levies in some specific cases, including read more
  • fa-check-circle Official Letter No. 5755/TCT-CS - Regarding duration of land rent exemption or reduction ( 15-Dec-2017)
    According to Clause 5 Article 12 of Circular No. 77/2014/TT-BTCfa-exclamation-circle (which has been amended at Circular No. 333/2016/TT-BTC), if an enterprise is eligible for land rent exemption or reduction but it is late from carrying out procedures for land rent exemption or reduction, it shall be only entitled to land rent exemption or reduction from the time of submission of a complete and valid dossier. The enterprise shall not be entitled to land rent exemption or reduction for the duration of failure to carry out the procedures. read more
  • fa-check-circle Circular No. 89/2017/TT-BTC - Guidelines on determination of land rental in economic zones ( 23-Aug-2017)
    This Circular provides guidelines on bases for determination of land rental and principles of reduction/exemption of land rental in economic zones and hi-tech zones read more
  • fa-check-circle Official Letter No. 3161/TCT-CS - Regarding land rent incentives upon receiving contributed capital which is asset attached to the land ( 17-Jul-2017)
    According to Decree No. 46/2014/ND-CPfa-exclamation-circle , there is no policy on exemption from, reduction of land rents for the case in which an organization receives contributed capital which is asset attached to the land leased with annual rental payment from other organization within the period of entitlement to land rent exemption, reduction. read more
  • fa-check-circle Decree No. 35/2017/NĐ-CP - Land – related preferential policies for projects in economic zones and hi-tech zones ( 3-Apr-2017)
    This Decree prescribes the collection of land use levy, land rental and water surface rental in economic zones and hi-tech zones read more
  • fa-check-circle Official Letter No. 840/TCT-CS - Regarding land rental policies ( 14-Mar-2017)
    According to Clause 5 Article 3 of Decree No. 135/2016/ND-CPfa-exclamation-circle and Clause 7 Article 12 of Circular No. 77/2014/TT-BTCfa-exclamation-circle , in the case an enterprise which is entitled to land rental exemption, reduction implements an investment project but then it is permitted by a competent state agency to transfer the project, the exempted, reduced land rental amount shall not be included in transfer price. read more
  • fa-check-circle Official Letter No. 362/TCT-CS - Regarding land rent exemption for project invested in “business center, supermarket” ( 2-Feb-2017)
    According to point a Clause 3 Article 19 of Decree No. 46/2014/ND-CPfa-exclamation-circle , after the land rent exemption of the fundamental construction period, projects of investment in sectors entitled to investment incentives shall be further exempt from land rent for 3 years. read more
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