Chương 4 Luật Thuế Chuyển quyền sử dụng Đất 1994 số 35-L/CTN: Miễn thuế, giảm thuế

Chapter IV

 TAX EXEMPTION AND REDUCTION

Article 14

1 Tax shall be exempt for family households and individuals who assign their land-use rights to move to new economic zones, mountainous areas and islands by decision of the authorized State agency;

2. The tax on land-use right assignments shall be inapplicable or reduced for public employees who move to new places of residence due to changes in their jobs or due to their retirement by decision of the authorized agency.

The Government shall define detailed provisions for tax exemption and reduction for the taxable subjects stipulated in Item 2 of this Article.

Article 15

Tax on land-use right assignment shall be reduced by 50% (fifty percent) for the following cases :

1. War disabled of 1/4 and 2/4 degrees, and diseased army men of 1/3 and 2/3 degrees;

2. Family members of the fallen combatants, who are entitled to State subsidies; and

3. Disabled people who no longer have the ability to work, and people who are either under aged or old and helpless.

Article 16

Each of the taxable entities identified in Article 14 and 15 of this Law shall be considered for exemption or reduction from the tax on  land-use right assignment only in the first assignment.

The power for decision and the procedure for consideration of exemption or reduction from the tax on land-use right assignment shall be stipulated by the Government.