Decree No. 129/2003/ND-CP detailing the implementation of Resolution No. 15/2003/QH11 dated June 17, 2003 of the National Assembly on exemption and reduction of agricultural land use tax

DECREE OF THE GOVERNMENT

Detailed regulations on implementing Resolution No. 15/2003/QH11

dated June 17, 2003 of the National Assembly regarding exemption and reduction of agricultural land use tax

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THE GOVERNMENT

 Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the Law on Agricultural Land Use Tax;

Based on Resolution No. 15/2003/QH11 dated June 17, 2003 of the National Assembly of the Socialist Republic of Vietnam, the 11th term, third session (from May 3 to June 17, 2003) concerning the exemption and reduction of agricultural land use tax;

At the proposal of the Minister of Finance,

DECREE:

Article 1. Subjects eligible for exemption from agricultural land use tax

1. Exemption from agricultural land use tax within the limit for:

a) Households and individuals who have been assigned agricultural land by the State for agricultural production (including land inherited, gifted, or transferred through the transfer of land use rights);

b) Households and individuals who are members of agricultural production cooperatives receiving stable land allocation from the cooperative for agricultural production;

c) Households and individuals who are farm workers or forest workers receiving stable land allocation from farms or forests for agricultural production;

d) Households and individuals engaged in agricultural production who have the right to contribute their agricultural land to establish agricultural production cooperatives according to the Law on Cooperatives. The limit of agricultural land for each type of land and each region for calculating tax exemptions for subjects specified in this clause shall be implemented in accordance with the laws on land.

2. Exemption from agricultural land use tax on the entire area of agricultural production land for poor households and agricultural production households in particularly difficult communes.

Particularly difficult communes are those specifically identified in the Program for Developing Economically and Socially Challenged Communes, Mountainous Areas, Remote and Far-flung Regions pursuant to Decision No. 135/1998/QĐ-TTg dated July 31, 1998 of the Prime Minister.

The criteria for poor households nationwide shall be implemented in accordance with the regulations of the Ministry of Labor, Invalids, and Social Affairs.

Article 2. Subjects eligible for reduction of agricultural land use tax

Reduction of 50% of the annual agricultural land use tax recorded for the area of agricultural production land of subjects not eligible for tax exemption under Article 1 of this Decree including:

1. Economic organizations; political organizations, political-social organizations, occupational social organizations, military units, and administrative and public service units managing and using land for agricultural production (including the area of agricultural production land managed but leased to other organizations or individuals for agricultural production under contracts).

2. Households and individuals not eligible for agricultural land assignment by the State according to the laws on land but have land obtained through inheritance, gift, transfer of land use rights, or reclamation for agricultural production.

3. Farmers' households, cooperative member households, farm and forest worker households receiving stable land allocation from cooperatives, farms, or forests for agricultural production, and other agricultural production households with agricultural land exceeding the limit.

Article 3. Duration of tax exemption and reduction

The exemption and reduction of agricultural land use tax for subjects specified in Articles 1 and 2 of this Decree shall be implemented from the 2003 tax year to the 2010 tax year.

Article 4. Implementation provisions

1. This Decree shall take effect fifteen days after its publication in the Official Gazette.

2. The Ministry of Finance shall provide guidance on the implementation of this Decree. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial and centrally-administered city People's Committees shall be responsible for enforcing this Decree./.