Tax Declaration for Cases Eligible for Agricultural Land Tax Exemption

1. Based on the agricultural land use tax ledger (original tax ledger, collection monitoring ledger) for the year 2016 and the actual situation at the local level, the Tax Department cooperates with the Commune People's Committee (UBND) to review and identify individuals eligible for agricultural land use tax exemption according to regulations to transfer from the collection monitoring ledger to the original tax ledger.

2. Taxpayers already listed in the agricultural land use tax ledger who are now eligible for tax exemption according to regulations do not need to re-declare or re-submit tax exemption records. The tax authority will transfer the ledger following the guidance in point a of this clause. In cases where new tax-exempt individuals arise, the tax authority cooperates with the Commune People's Committee (UBND) and related organizations and units to guide taxpayers in declaring and submitting tax exemption records according to regulations, concurrently supplementing the agricultural land use tax ledger.

3. In case there is a change in tax calculation basis within the year, taxpayers must re-declare and submit to the Commune People's Committee (UBND) for tax ledger adjustment.

4. Issuing tax exemption decisions:

- Based on the List of agricultural land use tax exemptions sent by the Commune People's Committee (UBND), the Tax Department determines the amount of tax exempted for each taxpayer.

For taxpayers directly managed by the Tax Department (including cases where the Tax Department manages but authorizes the Tax Department to collect), the Tax Department will make a separate list and the amount of tax exempt for each taxpayer to send to the Tax Department for approval and issue a tax exemption decision to the taxpayer.

For taxpayers managed by the Tax Department, the Head of the Tax Department issues a tax exemption decision accompanied by a List of exempted taxpayers for each commune.

- Based on the List of agricultural land use tax exemptions decided by the Tax Authority, the Commune People's Committee (UBND) notifies each approved taxpayer of the exempted tax amount and posts it at the "Reception and Result Return Division" within 30 days from the date of receiving the tax exemption decision from the Tax Authority.

- The Tax Department submits a report on agricultural land use tax exemptions carried out by the District Tax Department to the Provincial/City Tax Department for monitoring and verification; the Provincial/City Tax Department summarizes the local agricultural land use tax exemption situation and sends a report to the Ministry of Finance (General Department of Taxation) before December 31, 2017.

- The tax authority issues a one-time tax exemption decision in accordance with the agricultural land use tax exemption period regulated.

Refer to Decree 21/2017/ND-CP which takes effect from February 24, 2017, applicable for the tax period from the year 2017.

- Ngoc Duyen -

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