Decree No. 146/2020/ND-CP extends the implementation period for the classification of land for agricultural land use tax to December 31, 2025, based on the classification of land that has been defined and applied from 2011 to 2020.
Scope of application
Organizations and individuals related to the calculation of agricultural land use tax
Key points
- Land users of agricultural land → continue to apply the classification of land defined from 2011 until December 31, 2025.
- Localities with decisions adjusting the classification of land by the Prime Minister → implement those decisions until December 31, 2025.
🌐 Social impact of this document
- Land users of agricultural land continue to benefit from the policy of tax exemption and reduction during the extended period.
- Relevant state management agencies must continue to implement and supervise the application of the classification of land for tax purposes as prescribed.
❓ Frequently asked questions
Until when will the extension of the classification of land for agricultural land use tax last?
Until December 31, 2025.
Can localities adjust the classification of land?
Yes, but they must be approved by the Prime Minister and implemented until December 31, 2025.
Full text
DECREE
Amending and supplementing Article 5 of Decree No. 20/2011/NĐ-CP dated March 23, 2011 of the Government detailing and guiding the implementation of Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on exemption and reduction of agricultural land use tax
detailing and guiding the implementation of Resolution No. 55/2010/QH12 dated November 24, 2010
of the National Assembly on exemption and reduction of agricultural land use tax
Law amending and supplementing certain provisions of the Law on the Organization of the Government and the Law on the Organization of Local Administration dated November 22, 2019
||| Pursuant to the Law on Organization of the Government dated June 19, 2015; Pursuant to the Law on Agricultural Land Use Tax dated July 10, 1993;;
107/2020/QH14 dated June 10, 2020 extending the period for exemption of agricultural land use tax as prescribed in Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on exemption and reduction of agricultural land use tax
Pursuant to Resolution No. which has been amended and supplemented with certain provisions pursuant to Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly; Amending and supplementing Article 5 of Decree No. 20/2011/NĐ-CP dated March 23, 2011 of the Government detailing and guiding the implementation of Resolution No. 55/2010/QH12 dated November 24, 2010 on exemption and reduction of agricultural land use tax. Article 1. Amending and supplementing Article 5 of Decree No. 20/2011/NĐ-CP dated March 23, 2011 of the Government detailing and guiding the implementation of Resolution No. 55/2010/QH12 dated November 24, 2010 on exemption and reduction of agricultural land use tax as follows: "Article 5. Categories of land subject to tax Extending the period for implementing categories of land subject to agricultural land use tax until December 31, 2025 based on the categories of land that have been stipulated and implemented from 2011 to December 31, 2020.
At the proposal of the Minister of Finance;
The Government issues this Decree In cases where localities are approved by the Prime Minister to adjust the categories of land subject to agricultural land use tax according to regulations, they shall implement such adjustments until December 31, 2025." 1. This Decree takes effect from January 1, 2021.
2. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally-run cities, and relevant organizations and individuals are responsible for implementing this Decree./.
"Article 5. Tax land category
Extends the implementation period of the tax land category for agricultural land use to December 31, 2025, based on the land categories that have been defined and implemented from 2011 to 2020.
In cases where localities are approved by the Prime Minister to adjust the tax land category for agricultural land use in accordance with regulations, they shall implement such adjustments until December 31, 2025."
Article 2. Implementation clause
1. This Decree takes effect from January 1, 2021.
2. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals are responsible for implementing this Decree./.
PRIME MINISTER
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