Recently, the National Assembly has voted to pass the Resolution on the exemption of agricultural land use tax.
Article table of contents
With 456 out of 460 National Assembly deputies participating in favor (accounting for 94.41%), the National Assembly officially passed the Resolution on extending the exemption period for agricultural land use tax until 2025 on the afternoon of June 10, 2020. The Resolution takes effect from January 01, 2021.
Officially extending the exemption period for agricultural land use tax by 05 years - Photo of the voting results
The Resolution clearly states:
The exemption period for agricultural land use tax is extended as stipulated in Resolution 55/2010/QH12 dated November 24, 2010, on agricultural land use tax exemption and reduction, and Resolution No. 28/2016/NQ14 dated November 11, 2016, of the National Assembly amending and supplementing certain articles of Resolution No. 55/2010/QH12 until December 31, 2025.
In addition, Resolution 55/2010/QH12 amended and supplemented by Resolution 28/2016/QH14 stipulates the subjects eligible for agricultural land use tax exemption, including:
Exemption from agricultural land use tax for all agricultural land area used for research, experimental production; land area of annual crops with at least one rice crop in the year; salt production land area.
Exemption from agricultural land use tax for the entire agricultural land area allocated by the State to poor households.
Exemption from agricultural land use tax for the entire agricultural land area for the following subjects:
- Households and individuals allocated land by the State for agricultural production, including inherited land, gifted land, or land acquired by transferring land use rights;
- Households and individuals who are members of agricultural cooperatives, farm workers, forestry workers who have received stable land allocation contracts from agricultural cooperatives, state-run farms, and state-run forestry enterprises for agricultural production as per legal regulations;
- Households and individuals in agricultural production contributing their agricultural land use rights to establish agricultural production cooperatives as stipulated by the Law on Cooperatives.
- Exemption from agricultural land use tax for agricultural land area allocated by the State to economic organizations, political organizations, socio-political organizations, social-professional organizations, public service providers, and other units directly using the land for agricultural production.
For agricultural land area allocated by the State to economic organizations, political organizations, socio-political organizations, social-professional organizations, public service providers, and other units that manage but do not directly use the land for agricultural production and allocate it to other organizations or individuals under contracts for agricultural production, land recovery according to the Land Law shall be carried out; during the period when the State has not recovered the land, 100% agricultural land use tax must be paid.
The extension period for agricultural land use tax exemption and reduction stipulated in this Resolution is implemented from January 01, 2021, to December 31, 2025.
Note: The above regulation is currently in draft form; however, the National Assembly has officially passed it, and a formal Resolution will be issued soon.
Le Hai
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