CIRCULAR NoCIRCULAR No. 71/2002/TT-BTC of August 19, 2002 amending and supplementing the Finance Ministry�s Circular No. 83/TC-TCT of October 7, 1994 guiding the implementation of the Government�s Decree No. 94/CP of August 25, 1994, which details the implementation the Ordinance on Housing and Land Tax
In order to effect the exemption and reduction of housing and land tax in conformity with reality, the Ministry of Finance provides guidance on the supplements to a number of provisions on housing/land tax relating to residential land of households in communes meeting with exceptional difficulties and covered by the Government�s Program 135, residential land of poor households and ethnic minority people, and residential land of war invalids� families.- (Summary)