Circular No. 128/2003/TT-BTC guiding the implementation of Decree No. 164/2003/ND-CP detailing the implementation of the Law on the Entreprise Income Tax.

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC043120

Resource information

Resource Language

English

ISBN / Resource ID

LEX-FAOC043120

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Preferential tax rates, exemption and reduction shall not apply to incomes deriving from land use and land rent rights as per Section VI.