Số hiệu: | 35-L/CTN | Loại văn bản: | Luật |
Nơi ban hành: | Quốc hội | Người ký: | Nông Đức Mạnh |
Ngày ban hành: | 22/06/1994 | Ngày hiệu lực: | 01/07/1994 |
Ngày công báo: | 31/08/1994 | Số công báo: | Số 16 |
Lĩnh vực: | Thuế - Phí - Lệ Phí, Bất động sản | Tình trạng: |
Hết hiệu lực
01/01/2009 |
The Minister of Finance is responsible for organizing the implementation and inspection of the collection of tax on land-use right assignments within the entire country as well as the handling of protests and recommendation concerning the tax on land-use right assignment in accordance with his/her authority.
The Chairman of the People's Committee at all levels shall organize the implementation and inspection of the collection of tax under this Law within his locality.
This Law on the Tax on Land-Use Right Assignment shall take effect as of the 1st of July 1994
Any previous provisions contrary to this Law shall be annulled.
The Government shall establish detailed provisions for the implementation of this Law.
This Law war passed by the Nationals Assembly of the Socialist Republic of Vietnam, Ninth Legislature Fifth Session, on June 22, 1994
Tình trạng hiệu lực: Hết hiệu lực