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CIRCULAR No. 09/2002/TT-BTC of January 23, 2002 guiding the exemption and reduction of agricultural land use tax as from 2002 under the Prime Minister’s Decision No. 199/2001/QD-TTg on the exemption and reduction of agricultural land use tax This Circular provides guidance on subjects and levels of tax exemption and reduction; the order, procedures and competence for settling tax exemption and reduction.- (Summary)
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