When non-agricultural land is used for business purposes, the land user must pay land use tax. However, in some cases, non-agricultural land use is not subject to tax.
The Law on Non-Agricultural Land Use Tax of Vietnam was promulgated on June 17, 2020 and officially effective from January 01, 2012, of which one of the notable contents is the regulation on non-agricultural land use tax rates.
The Law on Non-Agricultural Land Use Tax 2010 of Vietnam, promulgated on June 17, 2020, provides for objects liable or not liable to, payers of, bases for, registration, declaration, calculation and payment of, exemption from and reduction of, non-agricultural land use tax.
The Law on Non-Agricultural Land Use Tax of Vietnam was promulgated on June 17, 2020, of which one of the fundamental contents is the regulation on tax exemption and reduction principles.
The Law on Non-Agricultural Land Use Tax 2010 of Vietnam was promulgated on June 17, 2020. In addition to specifying cases where non-agricultural land users are exempt from tax, this Law also stipulates certain cases where tax reduction is applicable.
The Law on Non-Agricultural Land Use Tax 2010 of Vietnam provides for objects liable or not liable to, payers of, bases for, registration, declaration, calculation and payment of, exemption from and reduction of, non-agricultural land use tax. So, which cases are eligible for tax exemption?
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;