Decision No. 58/2008/QD-BTC on abolishing the regulation on collecting agricultural land use tax for agricultural land in the communal land fund for public needs as stipulated in Circular No. 89/TC-TCT dated November 9, 1993 of the Ministry of Finance.

Pursuant to …;

Regarding the abolition of the provision on the collection of agricultural land use tax for agricultural land in the communal land fund for public needs as stipulated in Circular No. 89/TC-TCT dated November 9, 1993 of the Ministry of Finance

agriculture belongs to the land fund reserved for public interest needs of the commune as per Circular No. 89/TC-TCT dated November 9, 1993 of the Ministry of Finance

Circular number 89/TC-TCT dated November 9, 1993 of the Ministry of Finance

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THE MINISTER OF FINANCE

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

Pursuant to the Land Law dated November 26, 2003;

Pursuant to Decree No. 74-CP dated October 25, 1993 of the Government detailing the implementation of the Law on Agricultural Land Use Tax;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Policy Department;

DECISION:

Article 1. Abolish the provision that "the People's Committee of the commune using agricultural land from the communal land fund for public needs to lease to households and individuals shall be the taxpayer of the agricultural land use tax" at Clause 2, Section I of Circular No. 89/TC-TCT dated November 9, 1993 of the Ministry of Finance guiding the implementation of Decree No. 74-CP dated October 25, 1993 of the Government detailing the implementation of the Law on Agricultural Land Use Tax.

Article 2. The People's Committee of communes, wards, and towns shall not impose additional agricultural land use tax on the rent paid by households and individuals leasing agricultural land from the communal land fund of communes, wards, and towns for agricultural production.

Article 3. This Decision shall take effect fifteen days after its publication in the Official Gazette.

Article 4. Relevant organizations and individuals are responsible for implementing this Decision./.