VietnameseNational defense and security enterprises are entitled to land use levy exemption and reduction
The Government issues the Decree No. 93/2015/ND-CP on the management organization and operation of national defense and security enterprises on October 15, 2015.
National defense and security enterprises being state enterprises under the Ministry of National Defence or the Ministry of Public Security shall be entitled to the following operation mechanisms:
Firstly, being entitled to the exemption, reduction of the land rental, land use levy, and land use tax for the area of land serving national defense and security tasks assigned for management and use in accordance with the Land Law and guiding documents.
Secondly, being supported bonus and welfare funds by the state. Such support shall be equal to 02 months of wages, in case there is not enough source to set up those two funds;
Thirdly, having some specialized expenses accounted into business and production costs (in case where the state budget does not support or the support from the state budget is not enough), including: Expenses for wage payment, the contribution of social insurance premiums for persons who are close to retirement; expenses for ensuring costumes and items for military officers, professional army personnel, national defense workers and employees, non-commissioned officers, and people’s public security workers; expenses for payment of discharge from the army, work cessation according to the current regime, etc.
This Decree takes effect on December 01, 2015.
Decree 93/2015/NĐ-CP DOC (Word)
Decree 93/2015/NĐ-CP PDF (Original)
Decree 93/2015/NĐ-CP ZIP (Word)
