Resolution No. 107/2020/QH14 extends the period of exemption from land use tax for agricultural land until December 31, 2025, based on the previous resolution. This document applies to subjects enjoying the tax exemption policy under current regulations.
适用范围
Land users who are exempted from land use tax under Resolution No. 55/2010/QH12 and have been amended and supplemented according to Resolution No. 28/2016/QH14
要点
- Extends the period of exemption from land use tax for agricultural land until December 31, 2025 (Article 1)
- This Resolution takes effect from January 1, 2021
- Applies to subjects exempted from tax under Resolution No. 55/2010/QH12 and have been amended and supplemented according to Resolution No. 28/2016/QH14
- Does not specify specific conditions or procedures for enjoying this policy
- The period of tax exemption remains unchanged compared to before
🌐 本文件的社会影响
- Helps land users continue to enjoy tax exemption for a longer period, reducing financial difficulties
- Creates favorable conditions for the development of agricultural production and the stabilization of the living standards of people in rural areas
❓ 常见问题
Until when will the period of exemption from land use tax for agricultural land be extended?
Until December 31, 2025 (Article 1)
When does this Resolution take effect?
From January 1, 2021
全文
RESOLUTION
On extending the period of exemption from agricultural land use tax as stipulated in Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on the exemption and reduction of agricultural land use tax which has been amended and supplemented with some articles pursuant to Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly
OF THE NATIONAL ASSEMBLY
WHEREAS The Constitution of the Socialist Republic of Vietnam;policiesWHEREAS The Law on Organization of the National Assembly;
WHEREAS Law No. 57/2014/QH13;No.WHEREAS The Law on Legislative Regulatory Documents;iWHEREAS Law No. 80/2015/QH13;
WHEREAS The Agricultural Land Use Tax Law of 1993;No.Article 1. Period of Exemption from Agricultural Land Use Tax
Extend the period of exemption from agricultural land use tax as stipulated in Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on the exemption and reduction of agricultural land use tax which has been amended and supplemented with some articles pursuant to Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly until December 31, 2025.
RESOLUTION:
This Resolution takes effect from January 1, 2021.
This Resolution was adopted by the Fourteenth National Assembly of the Socialist Republic of Vietnam at its ninth session on June 10, 2020.
Article 2. Effective Date
Nguyen Thi Kim Ngan
This Resolution was adopted by the National Assembly of the Socialist Republic of Vietnam, XIVth term, ninth session, on June 10, 2020.
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