Case where land user is not required to pay annual land levy on land for national defense or security purpose in combination with productive labour in Vietnam

Case where land user is not required to pay annual land levy on land for national defense or security purpose in combination with productive labour in Vietnam (Image from Internet)

Case where land user is not required to pay annual land levy on land for national defense or security purpose in combination with productive labour in Vietnam

According to Article 85 of Decree 102/2024/ND-CP, military units, police units, public service providers under the People's Army, People's Police, except for public service providers that ensure regular and investment expenditures by themselves when using land for national defense or security purpose in combination with productive labour, economic development (even when cooperating with state-owned enterprises managed by the Ministry of Defense or the Ministry of Public Security) mainly serving the unit's missions and falling under one of the following cases, do not have to pay annual land levy:

(1) Using land for national defense or security purpose in combination with productive labour, economic development to organize agricultural, forestry production, salt making, aquaculture, and seafood processing.

(2) Using land for national defense or security purpose in combination with productive labour, economic development to organize logistic-technical support services, including:

- Libraries, museums; theaters, broadcasting, television, and film production facilities; press, printing, publishing houses; guest houses, official residences; medical facilities, pharmacies, convalescent homes, rehabilitation centers; internal canteens;

- Research, manufacturing, production, and repair facilities for military, security, professional equipment, tools, uniform production; experimental production facilities; military exhibition and trade promotion centers, military diplomacy, security;

- Maintenance and repair facilities for vehicles, ships, airplanes, technical equipment; reserves, supply, distribution stations for petrol and oil; transport vehicle depots and yards (including airplanes), professional technical facilities; logistic services for the fisheries profession; sites for installing, ensuring security, safety for postal, telecommunications, information technology, electricity, banking services for military, national defense, security missions.

(3) Using land for national defense or security purpose in combination with productive labour, economic development to organize labor, education, reform, and training, including:

- Educational institutions; sports competition and training facilities; training centers for professional education and drills;

- Labor and vocational training areas for inmates;

- Labor reform workshops for inmates;

- Living facilities for officers, soldiers, trainees, and inmates.

According to Article 86 of Decree 102/2024/ND-CP, for public service providers under the People's Army, People's Police that ensure regular and investment expenditures by themselves, state-owned enterprises managed by the Ministry of Defense or the Ministry of Public Security using land for national defense or security purpose in combination with productive labour, economic development; cases not falling within the 03 cases above must pay annual land levy.

Entities using land for national defense or security purpose in combination with productive labour, economic development in Vietnam

According to Article 81 of Decree 102/2024/ND-CP, entities using land for national defense or security purpose in combination with productive labour, economic development in Vietnam include:

- Military units, police units, public service providers under the People's Army, People's Police.

- State-owned enterprises managed by the Ministry of Defense, Ministry of Public Security.

- Organizations and individuals continuing to use land for national defense or security purpose in combination with productive labour, economic development under Clause 4, Article 260 of the Land Law.

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