Circular No. 153/2011/TT-BTC guiding non-agricultural land use tax. | Land Portal
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Circular No. 153/2011/TT-BTC guiding non-agricultural land use tax.

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Resource information

Resource Language: 
English
ISBN / Resource ID: 
LEX-FAOC113154
Pages: 
19
License of the resource: 
All rights reserved
Copyright details: 
© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

This Circular sets out provisions guiding non-agricultural land use tax.The Circular identifies tax-liable land and land not liable to tax, and defines who shall be the taxpayers.The Circular further provides for tax bases and tax calculation methods, principles of tax exemption and reduction; tax registration, declaration and payments; etc.

Regulations

Authors and Publishers

Author(s), editor(s), contributor(s): 

VIETLAW

Data provider

Geographical focus

Vietnam
Asia
South-Eastern Asia

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