According to this Circular, payers of industrial property charges prescribed in Article 2 of the Circular No. 263/2016/TT-BTC will be subject to the following specific regulations:
Firstly, from May 26, 2020 to end of December 31, 2020, payers are entitled to pay fees reduced by 50% of the fee rates specified in the section A of the schedule of fees and charges for industrial property annexed to the Circular No. 263/2016/TT-BTC.
During the effective period of the aforesaid fees and charges, the rates of fees and charges prescribed in the section A of the schedule of fees and charges for industrial property annexed to the Circular No. 263 will not be applied.
Secondly, from January 1, 2021 onwards, payers are entitled to pay fees reduced by 50% of the fee rates specified in the section A of the schedule of fees and charges for industrial property annexed to the Circular No. 263.
For more details, please read the Circular No. 45/2020/TT-BTC (in force from May 26, 2020 to end of December 31, 2020).
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