This decree promulgates the Law amending and supplementing certain articles of the Land Transfer Tax Law, which was passed by the Xth National Assembly on December 21, 1999.
Các điểm cốt lõi
- This Law stipulates the amendment and supplementation of certain articles of the Land Transfer Tax Law.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing the tax burden for individuals and businesses in land transfer activities, creating favorable conditions for economic activities.
- Negative impact: It requires time for competent agencies to implement, potentially causing initial difficulties for some parties.
❓ Câu hỏi thường gặp
When does this Law take effect?
This Law was passed by the National Assembly on December 21, 1999, but there is no specific information about the date it begins to take effect.
Who are the taxpayers for the land transfer tax?
The taxpayers for the land transfer tax include individuals and organizations that carry out the transfer, lease, or gift of land use rights as prescribed by this Law.
What is the rate of the land transfer tax?
The specific tax rate is not mentioned in the text. Refer to Article 10, Clause 2 of Article 3 of the Law for the tax rate.
What is the threshold for land transfer subject to tax?
The specific threshold for land transfer subject to tax is not mentioned in the text. Refer to Article 10, Clause 2 of Article 3 of the Law for the specific threshold.
What is the deadline for paying the land transfer tax?
The deadline for paying the land transfer tax is not specified in the text. Refer to Article 10, Clause 2 of Article 3 of the Law for the payment deadline regulations.
Toàn văn
ORDER
Regarding the promulgation of the Law Amending and Supplementing Certain Articles of the Land Transfer Tax Law
Law on Land Transfer Tax
______________
PRESIDENT OF THE SOCIALIST REPUBLIC OF VIETNAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992;
Pursuant to Article 78 of the Law on the Organization of the National Assembly;
Pursuant to Article 50 of the Law on Enacting Legal Normative Documents;,
NOW PROMULGATES:
The Law Amending and Supplementing Certain Articles of the Land Transfer Tax Law.
Was passed by the National Assembly of the Socialist Republic of Vietnam, the Tenth Session, on December 21, 1999./.
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