Law on amendments to a number of articles of the Law on Land Use Right Transfer Tax (no. 17/1999/QH10). | Land Portal

Informations sur la ressource

Resource Language: 
ISBN / Resource ID: 
LEX-FAOC020301
License of the resource: 
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 Law amends the principal Law by specifying anew all cases in which no land right transfer tax is due, all subjects that are exempt from the same tax, the rates of land right transfer tax, and the method of payment. Tax rates are specified for land used for agriculture, forestry, and aquaculture. Article 14 concerns also the transfer of land use rights for agricultural of forestry production to specified subjects and exchange of land.

Amends: Law governing taxes on land use right assignment. (1994-06-22)

Fournisseur de données

Concentration géographique

Partagez cette page