Cases of Exemption from Land Levy for National Defense in Conjunction with Annual Labor, Production, and Economic Construction Activities
Cases Not Required to Pay Annual Land Levy for Defense Land Combined with Labor Production Activities, Economic Construction
Pursuant to Article 3 of Circular 58/2021/TT-BQP, the cases not required to pay annual land levy for defense land combined with labor production activities, economic construction are as follows:
Units (except for public service providers self-assuring regular and investment expenses) using defense land combined with labor production activities, economic construction using the unit's resources as regulated in Article 4 of Decree No. 26/2021/ND-CP, which have been approved by the competent authority for the land use plan.
Cases Required to Pay Annual Land Levy, Rent Land for Defense Land Combined with Labor Production Activities, Economic Construction
Pursuant to Article 4 of this Circular, the cases required to pay annual land levy, rent land for defense land combined with labor production activities, economic construction are as follows:
Units continuing to implement projects, joint venture contracts, linkages as per the handling plan approved by the Minister of National Defense and not falling under the cases specified in Article 3 of this Circular.
Public service providers self-assuring regular and investment expenses (hereinafter referred to as self-assuring public service providers) using defense land combined with labor production activities, economic construction according to the land use plan approved by the Minister of National Defense.
Military enterprises using defense land combined with labor production activities, economic construction according to the handling plan or land use plan approved by the Minister of National Defense; military enterprises listed for equitization or divestment continue to use defense land as prescribed in point b clause 4 Article 7 of Resolution No. 132/2020/QH14.
Companies with state-owned shares, capital contributions appointed by the Ministry of National Defense, joint-stock companies using defense land under land lease contracts, land use contracts signed with the Ministry of National Defense before the effective date of Resolution No. 132/2020/QH14, continue to pay annual land levy as per the signed contracts and as prescribed in clause 5 Article 7 of Resolution No. 132/2020/QH14.
Respectfully!
