What are the legislative documents on the elaboration of the Law on Non-Agricultural Land Use Tax in Vietnam?

What is the newest Law on Non-Agricultural Land Use Tax in Vietnam?

The newest Law on Non-Agricultural Land Use Tax is the Non-agricultural Land Use Tax Law 2010, amended by the Land Law 2024.

Article 249 of the Land Law 2024 amends the Non-agricultural Land Use Tax Law 2010 as follows: "The price of 01 m2 of land is the land price according to the land price table corresponding to the purpose of use and stabilized in a 5-year cycle."

What are the legislative documents on the elaboration of the Law on Non-Agricultural Land Use Tax in Vietnam?

The legislative documents on the elaboration of the newest Law on Non-Agricultural Land Use Tax include:

- Decree 53/2011/ND-CP on the elaboration of the Non-agricultural Land Use Tax Law.

- Circular 153/2011/TT-BTC on the elaboration of the non-agricultural land use tax.

- Circular 45/2011/TT-BTNMT on the elaboration of the determination of land area used for non-purpose, encroached land area, and unused land for calculating the non-agricultural land use tax.

What are the legislative documents on the elaboration of the Law on Non-Agricultural Land Use Tax in Vietnam? (Image from the Internet)

Which types of land are subject to non-agricultural land use tax in Vietnam?

According to Article 2 of the Non-agricultural Land Use Tax Law 2010 and Article 2 of Decree 53/2011/ND-CP, types of land subject to non-agricultural land use tax include:

- Residential land in rural and urban areas.

- Non-agricultural production and business land specified in Clause 2. Article 2 of the Law on Non-Agricultural Land Use Tax. including:

+ Land for construction of industrial parks, including industrial clusters, industrial parks. export-processing zones and other production and business /ones, to which a common land use regime is applied:

+ Land for construction of production and business establishments, including industrial production, collage industry and handicraft businesses, service and trade establishments and other facilities in support of production and business operations (including also land for construction of production and business establishments in hi-tech parks and economic zones):

+ Land for mineral mining and land used as mineral processing sites, except cases in which mineral mining activities do not affect the top soil layer or the land surface;

+ Land for production of construction materials or pottery, including land used as raw materials and land used as construction material processing and production sites or sites for making pottery.

- Non-agricultural land specified in Article 3 of the Non-agricultural Land Use Tax Law 2010 which is used for commercial purposes.

Which types of land are not subject to non-agricultural land use tax in Vietnam?

According to Article 3 of the Non-agricultural Land Use Tax Law 2010 and Article 3 of Decree 53/2011/ND-CP, types of land not subject to non-agricultural land use tax in Vietnam include:

Non-agricultural land used for non­commercial purposes is not liable to tax:

- Land used for public purposes, including:

+ Traffic and irrigation land, including land for construction of roads, bridges, sluices. pavements, railways, airport and airfield infrastructure, including also land planned for construction of airports or airfields under phased investment projects which have been approved but not yet implemented, land for construction of water supply systems (excluding water plants), water drainage systems, irrigation work systems, dikes and dams, and land within traffic and irrigation safety corridors;

+ Land for construction of public cultural. healthcare, education and training, physical training and sport facilities, including crèches, schools, hospitals, marketplaces, parks, flower gardens, children's recreation centers, squares, cultural works, post-cultural spots of communes, wards and townships, monuments, commemorative stelae, museums, functional rehabilitation institutions for persons with disabilities, vocational training schools, drug detoxification institutions, reformatories. dignity restoration camps and nursing homes for elderly persons and disadvantaged children;

+ Land with historical and cultural relics or scenic places which have been ranked or placed under protection under decisions of People's Committees of provinces and centrally run cities (below referred to as provincial-level People's Committees);

+ Land for construction of other public works, including land used for public-utility purposes in urban centers and rural residential areas; land for construction of common-utility infrastructure facilities in industrial parks, hi-tech parks and economic zones under approved plans; land for construction of power transmission lines, communication networks, petrol, oil and gas pipelines and their safety corridors; land of power stations, irrigation reservoirs and dams; land of funeral halls and crematories; land of landfills, garbage dumping grounds and waste treatment complexes approved by competent state agencies.

- Land used by religious institutions, including land of pagodas, churches, oratories, chancels, monasteries, religious training institutions, offices of religious organizations and other religious establishments permitted by the State.

- Land used as cemeteries and graveyards.

- Land under rivers, canals, ditches, streams and special-use water surface;

- Land with communal houses, temples, hermitages, clans' worship halls, including land areas for building these works and their premises;

- Land for construction of working offices and non-business works, including;

+ Land of working offices of state agencies, political organizations, socio-political Organiza­tions and public non-business organizations; offices of Vietnam-based diplomatic representative missions and foreign consulates and intergovernmental international organizations entitled to privileges and immunities like foreign diplomatic representative missions in Vietnam;

+ Land of economic, cultural, social, scientific and technological and diplomatic non-business establishments of state agencies, political organizations, socio-political organiza­tions and public non-business organizations.

- Land used for defense and security purposes, including:

+ Land of barracks and army camps;

+ Land of military bases:

+ Land of national defense works, battlefields and other special defense and security works;

+ Land of military stations and ports:

+ Land of industrial and science and technology works in direct service of national defense and security:

+ Land of warehouses of the people's armed force units;

+ Land of firing ranges, drill grounds. weapon testing grounds and weapon disposal sites;

+ Land of guest houses, public-duty houses, competition halls, gyms and other facilities within barracks and camps of the people's armed force units;

+ Land of prisons, detention houses, educational institutions and reformatories managed by the Ministry of National Defense or the Ministry of Public Security:

+ Land of other combat works and defense and security works specified by the Government.

- Non-agricultural land for construction of works of cooperatives engaged in agricultural or forestry production, aquaculture and salt-making: land in urban areas which is used for construction of glasshouses and other buildings for farming purposes, including cases in which crops are not planted directly on land; land for construction of farms for raising livestock, poultry and other animals as permitted by law; land for construction of research and testing farms and stations in the agriculture, forestry and fishery sectors; land for construction of plant and animal nurseries: land for construction of households' and individuals' warehouses for storing farm produce, plant protection drugs, fertilizers and agricultural machines and tools.