Decision No. 58/2008/QD-BTC abolishes the regulation on collecting agricultural land use tax for agricultural land in the communal land fund for public needs, effective from the date of publication in the Official Gazette. This Decision specifies that the People's Committee of the commune shall not add land use tax to the rent when leasing agricultural public land to households and individuals.
적용 범위
People's Committees of communes, wards, towns and households, individuals leasing agricultural land in the public land fund.
핵심 사항
- The People's Committee of the commune shall not collect agricultural land use tax when leasing agricultural land in the communal land fund for public needs to households and individuals.
- Households and individuals leasing agricultural public land are not required to pay additional agricultural land use tax.
- This Decision abolishes the provision at Clause 2 Section I of Circular No. 89/TC-TCT dated November 9, 1993 of the Ministry of Finance.
- People's Committees of communes, wards, towns shall not add agricultural land use tax to the rent when leasing public land to households and individuals.
🌐 이 문서의 사회적 영향
- Reducing the burden of land rental costs for households and individuals leasing agricultural public land.
- Enhancing transparency and fairness in the management and use of agricultural land.
❓ 자주 묻는 질문
When does this Decision take effect?
This Decision takes effect fifteen days after its publication in the Official Gazette.
Do households and individuals leasing agricultural public land have to pay land use tax?
No, they are not required to pay additional agricultural land use tax under this new regulation.
Can the People's Committee of the commune still collect rent when leasing public land to households and individuals?
Yes, but they shall not add agricultural land use tax to the rent.
What specific regulation does this Decision abolish?
This Decision abolishes the provision at Clause 2 Section I of Circular No. 89/TC-TCT dated November 9, 1993 of the Ministry of Finance.
What must related organizations and individuals do to implement this Decision?
Related organizations and individuals must be responsible for implementing this Decision.
전문
| MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
|
| Number: 58/2008/QD-BTC | Hanoi, July 21, 2008 |
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
______________________________________
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./.
DEPUTY MINISTER
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