OFFICIAL LETTER 1579/CT-TTHT DATED 16 JUNE 2015 OF HUNG YEN TAXATION DEPARTMENT IN GUIDANCE OF VAT FOR LAND USE RIGHT TRANSFER ACCOMPANYING WITH INFRASTRUCTURE INVESTMENT
According to official letter 1579/CT-TTHT:
In case, the land is handed over by Provincial People’s Committee to invest infrastructure for sale to the people who self-build houses to stay, the land deducted for VAT calculation including the land use amounts payable to pay to State (excluding land use amounts exempted, reduced) and compensate, site clearance expense under regulations of Law.
