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

Country/Territory
Viet Nam
Document type
Legislation
Date
1998
Source
FAO, FAOLEX
Original source
Công Báo No. 6, 15 February, 2000, pp. 14-16.
Subject
Land & soil
Keyword
Land tenure Tax/levy Transfer
Geographical area
Asia, East Asian Seas, South-Eastern Asia
Abstract

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.

Full text
English

References - Legislation

Amends

Law governing taxes on land use right assignment.

Legislation | Viet Nam | 1994

Keyword: Land tenure, Tax/levy, Transfer, Right of use, Subdivision of land, Size

Source: FAO, FAOLEX