Financial obligations regarding land are obligations that land users must fulfill when using land or when carrying out land-related procedures. So, what types of obligations do these include and how are they implemented?
How are the determination and collection of land use levies for economic organizations, households and individuals carried out? How long are the time limits for land use levy payment? These are questions of Ms. Luu Thi Th*** sent to LawNet for advice.
According to Vietnam’s current regulations, within 30 days after a tax agency signs the notice, land users shall pay 50% of the notified land use levy. The question is, on what basis is the land use levy the land user must pay according to the Tax Authority's Notice determined?
This is a notable content of Decree No. 79/2019/NĐ-CP of Vietnam’s Government on amendments to Article 16 of Decree No. 45/2014/NĐ-CP dated May 15, 2014 of Vietnam’s Government regulating collection of land use fees.
Recently, the Government of Vietnam issued Decree No. 79/2019/NĐ-CP amending Article 16 of Decree No. 45/2014/NĐ-CP dated May 15, 2014 of Vietnam’s Government regulating collection of land use fees.
This is a notable content of Decree No. 79/2019/NĐ-CP of Vietnam’s Government on amendments to Article 16 of Decree No. 45/2014/NĐ-CP dated May 15, 2014 of Vietnam’s Government regulating collection of land use fees.
This is a new regulation specified in Decree No. 79/2019/NĐ-CP of Vietnam’s Government on amendments to Article 16 of Decree No. 45/2014/NĐ-CP dated May 15, 2014 of Vietnam’s Government regulating collection of land use fees.
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