OFFICIAL LETTER NO. 5202/TCT-CS DATED 21 NOVEMBER 2014 OF GENERAL TAXATION DEPARTMENT IN GUIDANCE OF OF 2015
According to official letter No. 5202/TCT-CS:
Decree No. 67/2014/NĐ-CP, Circular No. 117/2014/TT-BTC stipulate that License tax of 2015 is exempted for organizations, households, individuals that cultivate, fishing aquatic animals and post-services of fishery.