In which cases is an 80% reduction in land use fees granted?

Mr. Nguyen Duc Loc (Quang Tri) is a veteran of the resistance war who suffered chemical poisoning with a body impairment rate of 41%. Mr. Loc is registered as the user of a plot of land and is requesting a reduction in land use fees due to the land being recognized as residential. He asks whether his case qualifies for an 80% reduction in land use fees.

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Accounting Standards at Public Sector Entities

Ms. Truong Dung (Binh Duong) is in charge of accounting at the autonomously managed public sector entity. She holds a Bachelor's degree in Business Administration, a Bachelor's degree in Law, and certificates in public sector accounting and enterprise accounting.

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Documentation and Procedures for Foreign Loans

A company in Vietnam (100% foreign-invested capital) is borrowing money for its foreign parent company. Circular No. 37/2013/TT-NHNN of the State Bank requires documentation including the Prime Minister's approval for foreign loans by economic organizations.

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Is wastewater fee subject to VAT?

Clarification on VAT for household wastewater.

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Is there an extension of the implementation time for public investment projects?

The medium-term public investment plan for the period 2021-2025 in Mr. Le Dinh Le's locality has been approved by the district People's Council. During the implementation process, there are many projects in Group C, with a project approval time of 3 years, and the capital structure for implementation is land use rights auction capital.

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Is environmental profile inherited when changing project investors?

In the event of a change in project investors, the new project investor is responsible for continuing to implement the decision approving the environmental impact assessment report and notifying the environmental impact assessment reviewing authority and the provincial environmental protection specialized agency.

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Is competitive bidding required to be conducted online?

Mr. Bui Quang Huy (Ho Chi Minh City) asked whether the implementation of streamlined competitive bidding is mandatory online according to the regulations in Article 37 of Circular No. 08/2022/TT-BKHDT?

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Signing a service contract with a foreign company, how is tax calculated?

Ms. Le Thi Linh's company (Hanoi) invests in telecommunications and information technology. The company is signing a contract with a telecommunications company in Myanmar for value-added services on mobile phones (VAS). Ms. Linh asked, what types of taxes does her company have to bear and at what tax rates?

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Using public assets for business purposes requires a project proposal, right?

Mr. Dang Xuan Thuy (Ho Chi Minh City) works at a partially autonomous public service unit with regular budget allocations. His unit is considering opening a vaccination service room at its headquarters to meet the needs of the local population.

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How are unlicensed cosmetics businesses penalized?

The act of trading in cosmetics products that have not been declared (not licensed for circulation) is considered a violation subject to penalty under Article 2, Article 68 of Decree No. 117/2020/ND-CP dated September 28, 2020, by the Government regulating administrative penalties in the healthcare sector.

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