Decision No. 23/2011/QĐ-TTg approves the land classification for agricultural land use tax in Dak Lak Province, applicable for a period of 10 years from 2011 to 2020. This land classification will be adjusted when there are significant investments in transportation, irrigation, and land improvement.
Đối tượng áp dụng
Chairman of the People's Committee of Dak Lak Province; Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government
Các điểm cốt lõi
- Chairman of the People's Committee of Dak Lak Province → directs and guides the calculation of land use tax and the establishment of tax registers for each taxpayer.
- This Decision shall be stable and applicable for a period of 10 years from 2011 to 2020.
- The land classification will be adjusted when there are significant investments in transportation, irrigation, and land improvement.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Ensures stability in the calculation of agricultural land use tax for residents and businesses in Dak Lak Province over a long period.
- Negative impact: Requires adjustments when there are significant investments, causing costs and efforts for local management authorities.
❓ Câu hỏi thường gặp
From which year does this Decision apply?
This Decision takes effect from June 1, 2011, applicable for tax periods starting from 2011 onwards.
When is the land classification adjusted?
The land classification will be adjusted when there are significant investments in transportation, irrigation, and land improvement.
To which area does this Decision apply?
This Decision applies to Dak Lak Province.
What is the duration of application of this Decision?
The duration of application of this Decision is 10 years, from 2011 to 2020.
Who is responsible for implementing this Decision?
The Chairman of the People's Committee of Dak Lak Province and Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government are responsible for implementing this Decision.
Toàn văn
Pursuant to …;
Regarding the approval of land categories for agricultural land use tax
in Dak Lak Province
________________
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
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 Decree No. 73/CP dated October 25, 1993 of the Government detailing the classification for agricultural land use tax purposes;
Considering the proposal of the Minister of Finance,
DECISION:
Article 1. Approves the land categories for agricultural land use tax in Dak Lak Province as set out in Appendices I and II attached hereto.
Article 2. The land categories for agricultural land use tax specified in Article 1 of this Decision shall be applied stably for a period of 10 years, from 2011 to 2020.
During the stable period of land categories for tax purposes, for areas where the State has made significant investments in transportation, water management, land improvement, and other measures that yield high economic benefits, the People's Committee of the province shall adjust the land categories for tax purposes and submit them for approval.
Article 3. The Chairman of the People's Committee of Dak Lak Province, based on the land categories for agricultural land use tax specified in Article 1 of this Decision, shall direct and guide the calculation of taxes and the establishment of tax registers down to each household paying taxes locally.
Article 4. This Decision takes effect from June 1, 2011, applicable to tax periods starting from 2011 onwards, and replaces the provisions on land classification for agricultural land use tax in Dak Lak Province as stipulated in Decision No. 326/TTg dated May 18, 1996 of the Prime Minister.
Article 5. The Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, and the Chairman of the People's Committee of Dak Lak Province are responsible for implementing this Decision./.
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