Official letter No. 982/TCT-CS
dated April 1st, 2022 of the General Department of Taxation regarding land rent exemption
Posted: 9/6/2022 8:33:31 AM | Latest updated: 16/6/2022 2:21:31 PM (GMT+7) | LuatVietnam: 5474
| Vietlaw: 564
According to clause 2 Article 149 of 2013 Land Law and point k clause 1 Article 19 of Decree No. 46/2014/ND-CP , land used for construction of technical infrastructure for common use in an industrial park is entitled to land rent exemption during the lease period.
However, enterprises need to contact with natural resources and environment agencies for determination of the land area used for construction of technical infrastructure for common use in the industrial park as the basis for consideration for land rent exemption.
Ms Phuong Thao (VietlawOnline.com)
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