Decision No. 84-CP provides detailed implementation regulations for the Supplementary Land Tax Law for households using agricultural land exceeding the prescribed area limit.

DECREE

DECREE NO. 84-CP OF AUGUST 8, 1994 DETAILING THE IMPLEMENTATION OF THE ORDINANCE ON ADDITIONAL TAX FOR HOUSEHOLDS USING AGRICULTURAL LAND IN EXCESS OF THE ALLOWABLE AREA

THE GOVERNMENT

Pursuant to the Law on the Organization of the Government dated September 30, 1992;
WHEREAS the Ordinance on Additional Tax for Households Using Agricultural Land in Excess of the Allowable Area was approved by the Standing Committee of the National Assembly on March 15, 1994; supplemented for households using agricultural land exceeding the area quota approved by the Standing Committee of the National Assembly on March 15, 1994;
At the proposal of the Minister of Finance,

DECREE:

I. TAXPAYERS AND TAX SUBJECTS

Article 1. - Taxpayers:

Households using agricultural land in excess of the allowable area as prescribed by law shall be taxpayers under this Decree.

The taxpayers subject to additional tax include farming households, private households, and individuals listed in the land use tax registration book.

Article 2. - Tax subjects:

The tax subjects for additional tax are the areas of agricultural land used in excess of the allowable limit as prescribed by law.

The allowable area of agricultural land for each household is stipulated in Decree No. 64-CP dated September 27, 1993 of the Government, according to each type and for each locality as follows:

1. For agricultural land used for annual crop cultivation: in the provinces of Kien Giang, Soc Trang, Can Tho, An Giang, Vinh Long, Tra Vinh, Dong Thap, Tien Giang, Long An, Ben Tre, Tay Ninh, Binh Duong, Dong Nai, Ba Ria-Vung Tau, and Ho Chi Minh City, not exceeding 3 hectares; in other provinces and centrally governed cities, not exceeding 2 hectares.

2. For agricultural land used for perennial crop cultivation: in plain communes, not exceeding 10 hectares; in mountainous and midland communes, not exceeding 30 hectares.

II. BASIS FOR CALCULATING TAX

Article 3.- The basis for calculating additional tax is the area of agricultural land used in excess of the allowable limit, the average tax rate for each type of agricultural land, and a tax rate of 20% (twenty percent) of the land use tax rate for agricultural land.

Article 4.- If a taxpayer uses multiple types of agricultural land, the additional area will be calculated based on the allowable limit for each type of land.

Article 5.- The average tax rate for each type of agricultural land for calculating additional tax is the average land use tax rate per unit area for each type of land used by the taxpayer.

III. DECLARATION, CALCULATION, AND PAYMENT OF TAX

Article 6.The declaration of the area of agricultural land for calculating additional tax shall be carried out in accordance with Article 11 of the Law on Agricultural Land Use Tax and Article 9 of Decree No. 74-CP dated October 25, 1993 of the Government.

Households using agricultural land in multiple communes, wards, districts, towns, cities within a province, or in multiple provinces and centrally governed cities must declare the total area of agricultural land they are currently using at the tax authority where the land use tax registration book is established, and also declare the total area of agricultural land they are currently using in all locations to the tax authority where they reside.

Article 7.- Based on the declaration submitted by the taxpayer, the tax authority where the taxpayer resides will verify the actual area of agricultural land being used in multiple locations by the taxpayer to calculate additional tax for households using agricultural land in excess of the allowable area, after calculating the tax according to Article 9 of the Law on Agricultural Land Use Tax.

Article 8.-The annual additional tax on agricultural land use shall be combined into the agricultural land use tax ledger of the taxpayer household and paid together with the agricultural land use tax to the tax authority where the taxpayer household resides.

Article 9.- In cases where a taxpayer household uses agricultural land in multiple locations but resides in a place without agricultural land, such household shall declare and pay the tax at one location where the tax ledger has been established.

The calculation of the tax, establishment of the tax ledger, and collection of the additional tax for this case shall be coordinated between the local tax authorities where the tax ledger is established and the taxpayer household to determine the location for paying the additional tax on the excess agricultural land area beyond the prescribed limit.

IV - EFFECTIVE PROVISIONS

Article 10.- Provisions regarding tax reduction, tax exemption, handling of violations, appeals, and implementation of additional tax collection for households using agricultural land exceeding the prescribed limit shall be carried out in accordance with the Law on Agricultural Land Use Tax and guiding documents for the implementation of the Law on Agricultural Land Use Tax.

Article 11.- This Decree takes effect from January 1, 1994.

Article 12.- The Minister of Finance shall guide the implementation of this Decree.

Article 13.- The Minister, Heads of Ministries equivalent to Ministries, Heads of Government agencies, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for organizing the implementation of this Decree.