Non-Agricultural Land Use Tax to be Applied as of 2012

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Following the new Law on Non-Agricultural Land Use Tax (“Law on NALUT”) which will take effect from 1 January 2012, the Government issued Decree No. 53/2011/ND-CP (“Decree No. 53”) on 1 July 2011 to implement the Law.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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