Resolution No. 28/2016/QH14 amending and supplementing certain articles of Resolution No. 55/2010/QH12 on exemption and reduction of agricultural land use tax

RESOLUTION
AMENDMENTS AND SUPPLEMENTS TO SOME ARTICLES OF RESOLUTION NO. 55/2010/QH12 ON EXEMPTIONS AND REDUCTIONS OF AGRICULTURAL LAND USE TAX

OF THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM

On the basis of the Constitution of the Socialist Republic of Vietnam;

Pursuant to the Law on the Organization of the National Assembly No. 57/2014/QH13;

Pursuant to the Law on Agricultural Land Use Tax 1993;

After considering Report No. 368/TTr-CP dated September 30, 2016 of the Government; the Audit Report No. 163/BC-UBTCNS14 dated October 10, 2016 of the Committee for Finance and Budget; opinions of National Assembly deputies and the Report on Explanation, Adoption, and Revision No. 55/BC-UBTVQH14 dated November 11, 2016 of the Standing Committee of the National Assembly on the draft Resolution amending and supplementing some articles of Resolution No. 55/2010/QH12 on exemptions and reductions of agricultural land use tax,

RESOLUTION:

Article 1

Amending and supplementing some articles of Resolution No. 55/2010/QH12 on exemptions and reductions of agricultural land use tax.

1. Amend Clause 3 of Article 1 and supplement Clause 4 to Article 1 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 land by the State for agricultural production, including inherited, donated, or transferred land;

b) Households and individuals who are members of agricultural production cooperatives, farm workers, and forestry workers who have received stable land lease from cooperatives, state-owned farms, and state-owned forestry farms for agricultural production in accordance with the law;

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

4. Exempt agricultural land use tax for the area of agricultural land granted by the State to economic organizations, political organizations, political-social organizations, social-professional organizations, public institutions, and other units that directly use the land for agricultural production.

For the area of agricultural land granted by the State to economic organizations, political organizations, political-social organizations, social-professional organizations, public institutions, and other units that manage but do not directly use the land for agricultural production, but instead lease it to other organizations or individuals under contracts for agricultural production, such land shall be reclaimed according to the provisions of the Land Law; during the period when the State has not reclaimed the land, they must pay 100% of the agricultural land use tax.

2. Amending and supplementing Clause 4 as follows:

“Article 4. Term of Tax Exemption

The term of exemption of agricultural land use tax stipulated in this Resolution shall be implemented from January 1, 2017 to December 31, 2020.

3. Repeal Article 2, Article 3, and Clause 2 of Article 5; remove the word "reduction" from the name of Resolution No. 55/2010/QH12.

Article 2

1. This Resolution takes effect from January 1, 2017.

2. From the date this Resolution takes effect, entities not specified in this Resolution and in Clause 1 and Clause 2 of Article 1 of Resolution No. 55/2010/QH12 on exemptions and reductions of agricultural land use tax shall continue to implement in accordance with the Law on Agricultural Land Use Tax.

3. The Government directs ministries, sectors, and localities to review, rectify, and enforce the reclamation of agricultural land due to violations of land laws in accordance with the provisions of the Land Law.

4. The Government shall provide detailed regulations for this Resolution.

This Resolution was adopted by the National Assembly of the Socialist Republic of Vietnam, the 14th session, second meeting, on November 11, 2016.