Official letter No. 3512/tct-cs dated 05/10/2012 of General Department of Tax guiding the tax for enterprise charging markets
1. Tax for the enterprise collecting market charges: in case, enterprises or cooperatives sign a term contract with the economic & infrastructure department of a District for implementation of mining lease, sales and market management and charges according to fees set by the provincial people's Council is a non-fee state budget. Therefore, enterprises which do the market management and operation are obliged to pay tax under the provisions of law for the fees collected and have rights to manage and use the fee after paying tax.
2. Non-agricultural land use tax: If the enterprise or cooperative sign a term contract with the District economic & infrastructure department for implementation of mining lease, sales and market management without state land, it is not subject to tax non-agricultural land use.
