In Vietnam, what does the dossier of land rent and water surface rent exemption during the basic construction period include?
In Vietnam, what does the dossier of land rent and water surface rent exemption during the basic construction period include?
Pursuant to Clause 1, Article 59 of Circular 80/2021/TT-BTC stipulating the application for exemption from land rent and water surface rent during the period of capital construction as follows:
1. An application for exemption of land rents and water surface rents during capital construction period shall include:
a) The application form No. 01/MGTH in Appendix I hereof;
b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws);
c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;
d) Copy of the decision on land or water surface lease issued by the competent authority.
In Vietnam, how is the application for exemption or reduction of land rent and water surface rent in accordance with the law on investment?
Pursuant to Clause 2 of the above Article, the application for exemption or reduction of land rent or water surface rent in accordance with the law on investment is as follows:
2. An application for exemption or reduction of land rents/water surface rents according to investment laws shall contain:
a) The application form No. 01/MGTH in Appendix I hereof;
b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws, or the taxpayer is currently leasing the piece of land that was initially allocated by the State without collecting land levies, or the piece of land leased out by the State to the taxpayer is now eligible for exemption or reduction of land rents);
c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;
d) Copy of the decision on land or water surface lease issued by the competent authority.
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