Circular No. 153/2011/TT-BTC guiding non-agricultural land use tax.
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LEX-FAOC113154
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19
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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.
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