Decree No. 02/2010/L-CTN announces the Law on Non-Agricultural Land Tax which was adopted by the National Assembly on June 17, 2010, applicable to individuals and organizations using non-agricultural land.
Key points
- Individuals and organizations using non-agricultural land → must pay land tax according to the provisions of the Law.
🌐 Social impact of this document
- Positive impact: Attracting investment, promoting economic and social development through effective management of revenue from land tax.
- Negative impact: May increase costs for citizens and businesses when they have to pay taxes.
❓ Frequently asked questions
What types of non-agricultural land does the Non-Agricultural Land Tax include?
According to the Law, the Non-Agricultural Land Tax applies to lands not used for agricultural purposes, such as residential land, industrial land, commercial-service land, storage land, transportation land, tourism land, etc.
What is the tax rate and amount of the Non-Agricultural Land Tax?
According to the Law, the tax rate of the Non-Agricultural Land Tax is specifically defined in the tax schedule. The tax rate may vary depending on the type of land and region.
What should citizens do when buying, selling, or transferring land use rights?
When buying, selling, or transferring non-agricultural land use rights, citizens must fulfill their tax obligations as stipulated by the Law. Specifically, they must pay the land tax before completing the transfer procedures.
What is the deadline for paying the Non-Agricultural Land Tax?
According to the Law, the deadline for paying the Non-Agricultural Land Tax is annually. Taxpayers must pay the tax into the state budget before July 15 of the following year.
Will there be penalties if the Non-Agricultural Land Tax is not paid on time?
Yes, according to Article 20 of the Law on Non-Agricultural Land Tax, taxpayers will be subject to administrative fines if they fail to pay the tax on time. The maximum fine is 50% of the tax due.
Full text
ORDER
Regarding the promulgation of the Law
________
CHAIRMAN
SOCIALIST REPUBLIC OF VIET NAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the Tenth Session of the Tenth National Assembly;
Pursuant to Article 91 of the Law on the Organization of the National Assembly;
Pursuant to Article 57 of the Law on the Issuance of Legal Normative Documents,
NOW PROMULGATE
The Law on Land Tax for Non-Agricultural Purposes
Was adopted by the National Assembly of the Socialist Republic of Vietnam, the Seventh Session of the Twelfth National Assembly, on June 17, 2010./.
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