https://www.fao.org/faolex/results/details/en/c/LEX-FAOC098413

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English

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LEX-FAOC098413

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This Circular provides for registration fee-liable assets, which include land, means of transport and hunting rifles and sports guns.The Circular further provides for: registration fee payers; cases of registration fee exemption; registration fee calculation bases; registration fee declaration and accounting; and tasks, responsibilities and powers of tax offices and related agencies.

Repealed by: Circular No. 124/2011/TT-BTC guiding registration fee. (2011-08-31)