This is one of the important contents stipulated in Circular 207/2014/TT-BTC on the calculation of land rent for agricultural and forestry companies using land for agricultural production, forestry, and aquaculture in Vietnam, issued on December 26, 2014.
This continues to be one of the notable contents in the Draft Decree on the extension of the tax and land rent payment deadlines, which is currently under public consultation and is expected to take effect from the date of signing in Vietnam.
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