Decision No. 105/2000/QD-TTg exempts households and individuals residing in highland, mountainous, new economic zones, ethnic minority areas; poor households unable to pay due to natural disasters from arrears of agricultural land use tax and house and land tax. This decision applies until the end of 1999 and is implemented by the People's Committees of provinces and centrally governed cities.
Scope of application
Households and individuals residing in highland, mountainous, new economic zones, ethnic minority areas; poor households unable to pay due to natural disasters; organizations unable to pay due to natural disasters; organizations that have been dissolved or transferred farmland to other households, individuals, and organizations which no longer exist.
Key points
- Households and individuals residing in highland, mountainous, new economic zones, ethnic minority areas; poor households unable to pay due to natural disasters → are exempted from arrears of agricultural land use tax and house and land tax.
- Organizations unable to pay due to natural disasters; organizations that have been dissolved or transferred farmland to other households, individuals, and organizations which no longer exist → are exempted from arrears of agricultural land use tax and house and land tax.
- The People's Committee of provinces and centrally governed cities is responsible for reviewing and recommending exemptions from arrears of taxes for the subjects specified in this Decision.
- This Decision takes effect from the date of issuance and is implemented by the People's Committees of provinces and centrally governed cities in accordance with the guidance of the Ministry of Finance.
🌐 Social impact of this document
- Positive impact: Helps reduce financial burdens on struggling households and individuals, contributing to stabilizing living conditions and local economic development.
- Negative impact: May cause unfairness if tax exemption is not carried out fairly, leading to unequal benefits among different groups.
❓ Frequently asked questions
Who is eligible for exemption from arrears of agricultural land use tax and house and land tax?
Households and individuals residing in highland, mountainous, new economic zones, ethnic minority areas; poor households unable to pay due to natural disasters; organizations unable to pay due to natural disasters; organizations that have been dissolved or transferred farmland to other households, individuals, and organizations which no longer exist.
When does this Decision take effect?
This Decision takes effect from the date of issuance.
Who is responsible for implementing the exemption from arrears of taxes?
The People's Committee of provinces and centrally governed cities is responsible for reviewing and recommending exemptions from arrears of taxes for the subjects specified in this Decision.
Is there any specific guidance on implementing this Decision?
The Ministry of Finance will provide guidance on implementing this Decision, and the Chairman of the People's Committee of provinces and centrally governed cities decides on tax exemptions for organizations, households, and individuals in accordance with the guidance of the Ministry of Finance.
Full text
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.
Download
The original file of this document is being updated. Please read the full text and check back later.
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: