Decree No. 21/2017/ND-CP amends and supplements some articles of Decree No. 20/2011/ND-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.

DECREE

Amending and supplementing certain articles 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

year 2010 of the National Assembly on exemption and reduction of agricultural land use tax

^____________

Pursuant to the Law on Government Organization dated June 19, 2015;

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

Pursuant to the Tax Administration Law on November 29, 2006 and the Law Amending and Supplementing Certain Provisions of the Tax Administration Law on November 20, 2012;

Pursuant to Resolution No. 55/2010/QH12 dated November 24, 2010 on exemption and reduction of agricultural land use tax;

Pursuant to Resolution No. 28/2016/QH14 dated November 11, 2016 on amending and supplementing certain articles of Resolution No. 55/2010/QH12 on exemption and reduction of agricultural land use tax;

At the proposal of the Minister of Finance;

The Government issues this Decree Amending and supplementing certain articles 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.

Article 1. Sửa đổi, bổ sung một số điều của Nghị định số 20/2011/NĐ-CP ngày 23 tháng 3 năm 2011 của Chính phủ quy định chi tiết và hướng dẫn thi hành Nghị quyết số 55/2010/QH12 ngày 24 tháng 11 năm 2010 về miễn, giảm thuế sử dụng đất nông nghiệp như sau:

"1. Plant quarantine registration

a) The beginning of Article 1 is amended as follows:

"Article 1. Objects exempted from agricultural land use tax

The objects exempted from agricultural land use tax shall be implemented according to the provisions of Clause 1 and 2, Article 1 of Resolution No. 55/2010/QH12 dated November 24, 2010 and Clause 1, Article 1 of Resolution No. 28/2016/QH14 dated November 11, 2016, specifically as follows:"

b) Clause 3 is amended and supplemented as follows:

"3. Exemption of agricultural land use tax for the entire area of agricultural land for the following subjects:

a) Households and individuals who have been granted or recognized by the State for agricultural production, or who have received the transfer of rights to use agricultural land (including inheritance and gift of rights to use agricultural land).

b) Households and individuals who are members of agricultural production cooperatives, farm workers, forest workers who have received stable contracted land from cooperatives, state-owned farms, state-owned forests, and households and individuals who have received stable contracted land from agricultural and forestry companies for agricultural production in accordance with the law.

The contracting of land by cooperatives and state-owned farms, state-owned forests for agricultural production shall be carried out in accordance with the provisions of Decree No. 135/2005/NĐ-CP dated November 8, 2005 of the Government and subsequent amendments and supplements.

Farm workers, forest workers include: Officials, workers, staff currently working for state-owned farms, state-owned forests; households with members currently working for state-owned farms, state-owned forests or who have retired or are receiving disability benefits and reside in the locality; households that directly engage in agricultural, forestry, aquaculture production and reside in the locality.

c) Households and individuals engaged in agricultural production who contribute their rights to use agricultural land to establish agricultural production cooperatives in accordance with the Law on Cooperatives."

2. Article 4 is amended and supplemented as follows:

"Article 4. Declaration of tax and adjustment, supplementation of tax books

1. The declaration of tax and adjustment, supplementation of agricultural land use tax books for cases where there are changes in the content of tax exemptions as stipulated in this Decree compared to the provisions of laws on exemption and reduction of agricultural land use tax from 2003 to the end of 2010 shall continue to be implemented in accordance with Decree No. 20/2011/NĐ-CP dated March 23, 2011 of the Government and guiding documents.

2. The declaration of tax and adjustment, supplementation of agricultural land use tax books for those who are currently paying agricultural land use tax and will be exempted from tax from 2017 to the end of 2020 shall be carried out as follows:

a) Based on the agricultural land use tax book (original tax book, collection tracking book) for 2016 and the actual situation at the local level, the Tax Revenue Office shall cooperate with the People's Committee of the commune to review and determine the objects eligible for exemption from agricultural land use tax as stipulated to transfer from the collection tracking book to the original tax book.

b) Taxpayers whose names are listed in the agricultural land use tax book and now fall under the category of objects eligible for tax exemption as stipulated do not need to re-declare and re-submit the application for tax exemption. The tax authority shall transfer the tax tracking book according to the guidance provided in point a of this clause. In case new objects eligible for tax exemption arise, the tax authority shall cooperate with the People's Committee of the commune and related organizations and units to guide taxpayers to declare and submit the application for tax exemption as stipulated, while the tax authority shall supplement the agricultural land use tax book.

c) If there are changes in the basis for calculating tax during the year, taxpayers must re-declare and submit to the People's Committee of the commune for adjustment of the tax book.

d) Issuance of tax exemption decision

- Based on the list of agricultural land use tax exemptions sent by the People's Committee of the commune, the Tax Revenue Office shall determine the amount of tax exempted for each taxpayer.

For taxpayers directly managed by the Provincial Tax Department (including cases where the Provincial Tax Department manages but delegates collection to the Tax Revenue Office), the Tax Revenue Office shall prepare a separate list and the amount of tax exempted for each taxpayer to send to the Provincial Tax Department for approval and issuance of the tax exemption decision for the taxpayer.

For taxpayers managed by the Tax Revenue Office for tax collection, the Director of the Tax Revenue Office shall issue the tax exemption decision along with the list of taxpayers exempted in each commune.

- Based on the list of agricultural land use tax exemptions approved by the tax authority, the People's Committee of the commune shall notify the amount of tax exempted to each approved taxpayer and post it at the "Service Center" within thirty days from the date of receipt of the tax exemption decision from the tax authority.

- The tax office shall submit reports on the exemption of agricultural land use tax implemented by the tax office to the provincial or municipal tax bureau for monitoring and inspection; the provincial or central-level municipal tax bureau shall compile the situation of agricultural land use tax exemptions in their respective areas and submit reports to the Ministry of Finance (General Department of Taxation) before December 31, 2017.

- The tax authority shall issue a one-time exemption decision in accordance with the period of exemption of agricultural land use tax as prescribed.

Article 2. Article 2, Article 3, Article 6, and Article 7 of Decree No. 20/2011/NĐ-CP dated March 23, 2011 of the Government are repealed.

Article 3. Effectiveness

1. This Decree takes effect from the date of signature and applies to the tax periods starting from 2017.

2. The Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial and municipal people's committees directly under the central government, and related organizations and individuals are responsible for implementing this Decree./.