Circular No. 128/2003/TT-BTC guiding the implementation of Decree No. 164/2003/ND-CP detailing the implementation of the Law on the Entreprise Income Tax.
Country
Type of law
Miscellaneous
Abstract
Preferential tax rates, exemption and reduction shall not apply to incomes deriving from land use and land rent rights as per Section VI.
Attached files
Date of text
Entry into force notes
The Decision takes effect 15 days after its signing.
Notes
The Income Tax shall be applied from 2004 onwards.
Repealed
No
Serial Imprint
Công Báo No. 224-225, 24 December 2003, pp. 7-32.
Source language
English
Legislation Amendment
No