Addition of Subjects Exempt from Agricultural Land Use Tax

16:59, 11/07/2024

This is the content mentioned in Resolution 28/2016/QH14 amending Resolution 55/2010/QH12 on exemption and reduction of agricultural land use tax (SDDNN). Accordingly:

- Supplementing the entities eligible for exemption from the agricultural land use tax (SDDNN) for the agricultural land areas allocated by the State to economic organizations, political organizations, socio-political organizations, socio-professional organizations, public service providers, and other units directly using the land for agricultural production.- For agricultural land areas allocated to the aforementioned units but not directly used for agricultural production and instead allocated to other organizations or individuals under contractual agreements for agricultural production, a land recovery shall be conducted; in the period before the land is recovered, 100% of the SDDNN tax must be paid.- The tax exemption period for SDDNN as stipulated in Resolution 28 shall be implemented from January 1, 2017, to December 31, 2020.

Additionally, the Resolution abolishes provisions regarding entities eligible for SDDNN tax reduction; limits on agricultural land allocation, limits on the transfer of SDDNN; Clause 2 Article 5 on enforcement provisions, and removes the word "reduction" in the title of Resolution 55/2010/QH12.

Resolution 28/2016/QH14 takes effect from January 1, 2017.

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