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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.

Country/Territory
Viet Nam
Document type
Miscellaneous
Date
2003
Source
FAO, FAOLEX
Original source
Công Báo No. 224-225, 24 December 2003, pp. 7-32.
Subject
Agricultural & rural development, Fisheries, Forestry, Land & soil
Keyword
Abandoned land/unoccupied land Agricultural commodities Agricultural development Agricultural land Community management Crops/grasses Financial agricultural measures Aquaculture Fish products Legal proceedings/administrative proceedings Tax/levy Forest management/forest conservation Forestry protection measures Inventory Land clearing Mountain area Policy/planning Protected area Protection forest Right of use Wetlands Planting material/seeds Transfer Drainage/land reclamation Farming Land tenure Land-use planning Land valuation Lease Soil rehabilitation Special fund
Geographical area
Asia, East Asian Seas, South-Eastern Asia
Entry into force notes
The Decision takes effect 15 days after its signing.
Abstract

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

Full text
English