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Official Gazette

Friday, October 7, 2022

Decree No. 204/2013/ND-CP: Positive tax break announced

Updated: 10:02’ - 19/12/2013

From December 5, individuals or households that lease houses or apartments will be entitled to exemption from presumptive house-lease tax amounts for 2014.

According to Government Decree No. 204/2013/ND-CP of December 5, detailing and guiding the National Assembly’s Resolution regarding a number of tax-related solutions to implement the state budget of 2013 and 2014, exemption from presumptive value-added tax, personal income tax and corporate income tax amounts will apply to individuals or households that lease houses or apartments to workers, laborers, students or pupils; households or individuals that sit or look after children; and households, individuals or organizations that supply mid-shift meals to workers.

To be eligible for these tax incentives, such households, individuals or organizations must keep unchanged charge rates of above-mentioned services in 2013 and 2014, and at the same time, publish and maintain charge rates in their business establishments and notify them to local authorities and tax agencies.-


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