Uni 05-11-2012 - Procedures for tax exemption or reduction under the tax exemption processIssue date: 14/11/2012 | 2:40:55 PM Official letter No. 3743/TCT-KK dated 25 Oct 2012 on the procedure for tax exemption or reduction under the tax exemption
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For the exemption or reduction of land use, tax authorities will base on the cadastral dossiers together with the evidenced documents about exemption, reduction of land use to determine the exempted and reduced amounts, determine the fee of land use to be paid. The determination of tax exemption or reduction of land use is done in accordance with Decision No. 1444/QD-TCT dated 24 Oct 2011 of the GDT. Tax authorities do not issue Decisions of tax exemption, tax reduction and only approve tax exemption or reduction in the tax declaration forms of land use.
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In case, the exemption or reduction of personal income tax on the transfer of housing, land use rights for individuals who uniquely own those in Vietnam, based on the tax declarations self-declared and self-responsible for integrity by the transferor. Tax authorities do not issue Decisions of exemption, reduction together with the above-mentioned Decision No. 1444/QD-TCT
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