This resolution specifies the calculation of agricultural tax from 1963 to 1965 based on annual yield and previously established tax rates. It also outlines cases exempted from taxation and principles for calculating tax levels in terms of grain.
Scope of application
Rural residents, agricultural cooperatives
Key points
- From 1963 to 1965, continue to base the calculation of agricultural tax on the annual yield and tax rate of 1962 (Article 1).
- Do not change the tax rate in any case of expanding production, increasing or decreasing cultivated area, yield, or rural population (Article 3).
- Exempt from taxation land taken by the State for basic construction projects or irrigation works and land taken by cooperatives for drying yards or storage facilities (Article 3).
- The level of agricultural tax payable in terms of grain is stabilized from 1963 to 1965 according to principles set forth in the Agricultural Tax Regulations issued on March 24, 1956 (Article 4).
- If cooperatives and farmers change land use methods to increase crop yields, intensify cultivation, or alter business direction, despite changes in cultivated area, it does not affect the tax level payable (Article 3).
🌐 Social impact of this document
- Rural residents and agricultural cooperatives are stabilized regarding their tax obligations for three years, creating favorable conditions for production.
- The State can concentrate resources on basic construction projects without concern about agricultural tax issues.
- Not changing the tax level when land use methods change may limit incentives to improve farming practices.
❓ Frequently asked questions
From 1963 to 1965, what is the basis for calculating agricultural tax?
Agricultural tax is calculated based on annual yield and the tax rate of 1962.
During the period from 1963 to 1965, are there any cases exempted from taxation?
Yes, land taken by the State for basic construction projects or irrigation works and land taken by cooperatives for drying yards or storage facilities is exempt from taxation.
What principles govern calculating agricultural tax in terms of grain?
The level of agricultural tax payable in terms of grain is stabilized according to principles set forth in Article 29 of the Agricultural Tax Regulations issued on March 24, 1956.
If cooperatives change land use methods, does the tax level change?
No, despite changes in cultivated area, the State does not alter the taxable area.
Who is this resolution applicable to?
Rural residents and agricultural cooperatives.
Full text
DECISION
OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM
NUMBER 213/NQ-UBTVQH ON DECEMBER 18, 1963
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM
Pursuant to Article 53 of the Constitution of the Democratic Republic of Vietnam,
After hearing the Government Council's presentation on the policy to stabilize agricultural tax obligations for three years: 1963, 1964, and 1965.
At the proposal of the Government Council,
DECIDES:
1. From now until the end of 1965, continue to base agricultural tax calculations on the annual yield-based tax rates established in 1958.
2. From now until the end of 1965, continue to calculate taxes based on the tax rate of 1962.
In all cases where production is expanded or agricultural land area, output, and population increase or decrease, no recalculation of the tax rate shall be made.
3. From now until the end of 1965, in addition to the areas exempt from taxation up to 1963 as stipulated by Article 4 of the Agricultural Tax Regulation promulgated on March 24, 1956, the State will grant additional exemptions for the following two cases:
- Land taken by the State for national construction projects or large and medium water conservancy works;
- Land taken by cooperatives to serve as drying yards or storage facilities.
Outside of these two cases, if cooperatives and individual farmers change land use in order to shift towards increased crop production, intensive farming to boost productivity, and increase income, etc., regardless of whether the cultivated area increases or decreases, the State will not adjust the taxable land area.
4. Stabilize the level of agricultural tax payable in kind from now until the end of 1965.
The principle for calculating the level of agricultural tax payable in kind remains as stipulated in Article 29 of the Agricultural Tax Regulation promulgated on March 24, 1956.
HOANG VAN HOAN
(Signed)
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