Decision No. 105/2000/QD-TTg On Exemption from Arrears of Agricultural Land Use Tax and House and Land Tax

DECISION OF THE PRIME MINISTER

Regarding the Waiver of Arrears in Agricultural Land Use Tax and House and Land Tax

PRIME MINISTER

Pursuant to the Government Organization Law dated September 30, 1992;

Pursuant to the Law on Agricultural Land Use Tax dated July 10, 1993;

Pursuant to the Ordinance on House and Land Tax dated July 31, 1992;

At the proposal of the Minister of Finance;

DECISION:

Article 1. Permitting the waiver of arrears in agricultural land use tax and house and land tax remaining as of the end of 1999 for the following cases:

1. Arrears in taxes of households and individuals located in highland, mountainous, new economic zones, ethnic minority areas; households and individuals under policy support, poverty-stricken, or affected by natural disasters who now lack the ability to pay tax arrears; households and individuals who have moved to other locations for business or living purposes and no longer have a traceable address or have passed away.

2. Arrears in taxes of organizations affected by natural disasters who now lack the ability to pay tax arrears; organizations that have been dissolved or transferred farmland to other households, individuals, and organizations which no longer exist.

Article 2. The People's Committee of provinces and centrally governed cities shall be responsible for directing the examination and recommending the waiver of tax arrears for the subjects specified in Article 1 of this Decision, ensuring principles of transparency, democracy, and fairness.

Article 3. This Decision takes effect from the date of issuance. The Minister of Finance shall provide guidance on implementing this Decision.

Entrust the Chairman of the People's Committee of provinces and centrally governed cities to decide on the waiver of tax arrears for organizations, households, and individuals in accordance with the guidance of the Ministry of Finance.

Article 4. Ministers of Ministries, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairmen of the People's Committees of provinces and centrally governed cities are responsible for enforcing this Decision.