Limit of agricultural land, limit received the agricultural land use right transfer in Vietnam

Limit of agricultural land, limit received the agricultural land use right transfer in Vietnam (Internet image)

Article 3 of Circular 120/2011/TT-BTC stipulates the limit of agricultural land, limit received the agricultural land use right transfer in Vietnam as follows:

1. The limit of allotment of agricultural land

• The limit of allotment of agricultural land shall comply with the provisions of Article 70 of the Land Law, Article 69 of the Decree 181/2004/ND-CP dated 29/10/2004 of the Government on the implementation of the Land Law and the specific levels defined by People's Committees of provinces and cities directly under the Central Government for application in the localities.

• Where the People's Committees of provinces and cities directly under the Central Government have not issued yet the specific levels on the limit of allotment of agricultural land, then shall apply the maximum level specified in Article 70 of the Land Law, Article 69 of the Decree 181/2004/ND-CP dated 29/10/2004 of the Government.

2. Limit for receipt of agricultural land use right transfer

• Limit for receipt of agricultural land use right transfer shall comply with the provisions of Article 71 of the Land Law, the Resolution 1126/2007/NQ-UBTVQH11 dated 21/6/2007 of the National Assembly Standing Committee and the specific levels defined by People's Committees of provinces and cities directly under the Central Government for application in the localities.

• Where the People's Committees of provinces and cities directly under the Central Government have not issued yet the specific levels on the limit of receipt of agricultural land use right transfer, then shall apply the maximum level specified in the Resolution 1126/2007/NQ-UBTVQH11 dated 21/6/2007 of the National Assembly Standing Committee.

In addition, the limits of agricultural land are determined for each soil type as follows:

• Where taxpayers for agricultural land use have both area of ​​agricultural land for annual crop (excluding rice land) and land area for perennial crops, the land area limit of agricultural production used as basis of tax exemption is calculated separately for each type of land for planting annual crops, perennial tree planting land.

• Where the total land area for planting ​​annual crops of the taxpayer has both land area for ​​planting at least one rice crop per year and land area for ​​planting other annual crops, land area limit of agriculture production to review exemption or reduction of tax shall be calculated separately for the area for planting other annual crops.

• Where taxpayer registered permanent residence in a commune, but has land area of agricultural production in other communes (including the commune of a rural district in a province) who are objects of reduction of or exemption from agricultural land use tax, the land limit of agricultural production for each soil type used as a basis for tax reduction, exemption is calculated separately for the total area of each land type in the different communes combined.

More details can be found in Circular 120/2011/TT-BTC, which comes into force from October 1, 2011.

Thuy Tram

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