Official: Exemption from agricultural land use tax until the end of 2025

Nguyen Trinh

15:11, 10/07/2024

Recently, the National Assembly officially passed Resolution 107/2020/QH14 on extending the duration of agricultural land use tax exemption as stipulated in Resolution 55/2010/QH12 dated November 24, 2010, of the National Assembly on agricultural land use tax exemption and reduction, which was amended and supplemented by several provisions under Resolution 28/2016/QH14 dated November 11, 2016, of the National Assembly.

To be specific, in Article 1 of Resolution 107/2020/QH14 the regulation on the duration of agricultural land use tax exemption is as follows:

Extend the duration of agricultural land use tax exemption as stipulated in Resolution 55/2010/QH12 dated November 24, 2010 of the National Assembly on tax exemption and reduction for agricultural land use, amended and supplemented in certain provisions under Resolution 28/2016/QH14 dated November 11, 2016 of the National Assembly, until the end of December 31, 2025.

Thus, according to the content of Resolution 107/2020/QH14, subjects entitled to agricultural land use tax exemption as stipulated in Resolution 55/2010/QH12, amended and supplemented by Resolution 28/2016/QH14, are officially exempt from agricultural land use tax until the end of 2025.

For details, see: Resolution 107/2020/QH14, effective from January 1, 2021.

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