The oficial letter No. 4459/CT-TTHT dated 19 July 2013 of HCM taxation department in guidance of receipt vuochers of compensation
According to the official letter No.4459/CT-TTHT:
If a land contract states that if one of 2 parties terminates the contracts before expiration, it must compensate for other. If the lessor takes back the land before expiration and agrees about compensation with the lessee, the lessee must prepare receipts as regulations of clause 3, article 1 of Circular No. 65/2013/TT-BTC when receiving the compensation from the lessor.
