Effective May 26, 2013, which subjects are exempt from irrigation fees?

The following subjects will be exempt from irrigation fees as per the provisions in Article 2 of Circular 41/2013/TT-BTC:

Illustrative image (source: internet)

First: Exemption from irrigation fees for all agricultural land areas used for research, experimental production, annual crop areas with at least one rice crop per year; salt production land areas.

Among them, annual crop areas with at least one rice crop per year include land planned or intended for at least one rice crop per year, or land planned or intended for annual crops but actually cultivated with at least one rice crop per year.

Second: Exemption from irrigation fees for all agricultural land areas allocated by the State; agricultural land allocated by the state to poor households. The determination of poor households shall be based on the poverty standards issued under a Decision by the Prime Minister of the Government of Vietnam.

Third: Exemption from irrigation fees for agricultural land within the agricultural land allocation limits for the following subjects:

Households, individual farmers allocated or recognized by the State for agricultural production, including land inherited, gifted, or transferred rights of land use.

Among them, households, individual farmers include: those with permanent residence registration in the locality; those whose main livelihood comes from agricultural production, aquaculture, salt production certified by the People's Committee of the commune, ward, or commune-level town as long-term residents in the locality but without permanent residence registration; households, individuals previously engaged in non-agricultural occupations and with permanent residence registration in the locality now unemployed; officials and public employees of the state, workers, and soldiers retired due to layoffs or restructuring receiving one-time allowances or periodic allowances residing in the locality; children of officials and public employees, workers living in the locality of working age but unemployed.

Households, individual members of agricultural cooperatives receiving stable land allocation contracts from cooperatives, state farms (or agricultural companies transformed from state farms) for agricultural production according to legal regulations. Land allocation contracts by cooperatives and state farms for agricultural production shall comply with the provisions of Decree 135/2005/ND-CP.

Households, individual farm members receiving stable land allocation contracts from state farms for agricultural production according to legal regulations.

Farm members include: officials, workers, public employees working for state farms; households with members working for state farms or retired, incapacitated for work, entitled to policies residing in the locality; households needing to directly engage in agricultural production, aquaculture residing in the locality.

Households, individuals engaged in agricultural production entitled to use agricultural land may contribute their land to establish agricultural production cooperatives pursuant to the Law on Cooperatives.

Note that those not eligible for irrigation fee exemption must pay irrigation fees as per the provisions of Decree 67/2012/ND-CP dated September 10, 2012, by the Government of Vietnam.

More details can be found in Circular 41/2013/TT-BTC effective from May 26, 2013.

Thu Ba

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE