Vietnam: Documentary evidence for payment of land levies

On January 30, 2018, the Ministry of Finance of Vietnam issued Circular No. 10/2018/TT-BTC, which lists documentary evidence for payment of land levies.

According to Circular No. 10/2018/TT-BTC of the Ministry of Finance of Vietnam, documentary evidence for payment of land levies to competent authorities shall include:

- Receipts or invoices for the entitlement to use the land or collect compensation;

- Receipts or invoices according to guidance on management of collection of state-owned house sale, allocation of land for house or building construction.

- Receipts or invoices or other documentary evidence for payment for using land issued by the People's Committees or any competent authorities in charge of allocating land ultra vires.

View more details at Circular No. 10/2018/TT-BTC of the Ministry of Finance of Vietnam, effective from March 20, 2018.

-Thao Uyen-

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