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CIRCULAR No. 95/2001/TT-BTC of November 23, 2001 supplementing the Finance Ministry’s Circular No. 41/2001/TT-BTC of June 12, 2001 on the exemption and/or reduction of the agricultural land use tax in 2001 under Resolution No. 05/2001/NQ-CP The Ministry of Finance supplements the provisions on subjects entitled to tax exemption or reduction; and the determination and reimbursement of overpaid tax amounts.- (Summary)
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