Circular No. 89/TC-TCT 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

CIRCULAR

OF THE MINISTRY OF FINANCE

Guidelines for Implementing Decree No. 74/CP dated October 25, 1993
of the Government detailing the implementation of the Law on Agricultural Land Tax

Implementation of the Law on Agricultural Land Tax adopted by the National Assembly, Ninth Session, on July 10, 1993, and Decree No. 74/CP dated October 25, 1993 of the Government detailing the implementation of this Law. The Ministry of Finance provides specific guidance as follows:

I. SCOPE OF APPLICATION OF AGRICULTURAL LAND TAX

1. Organizations and individuals subject to agricultural land tax have been specified in Article 1 of the Law on Agricultural Land Tax and in Article 1 of Decree No. 74/CP dated October 25, 1993 of the Government, further detailed as follows: cooperatives and agricultural production groups are taxpayers only in cases where localities have not yet completed the process of allocating paddy fields to individual households, cooperatives, and production groups still pay taxes collectively.

2. Types of land subject to agricultural land tax have been stipulated in Article 2 of the Law on Agricultural Land Tax and in detail in Article 2 of Decree No. 74/CP dated October 25, 1993 of the Government, explained as follows:

The People's Committee of Communes using agricultural land from the commune's land fund for leasing to households and individuals shall be the taxpayer of agricultural land tax.

Aquatic farming land subject to agricultural land tax includes specialized aquatic farming land or land used both for aquatic farming and crop cultivation, primarily not used for other purposes, including: rice fields, water surfaces, ponds, lakes, ditches, streams, canals, and rivers that are enclosed and have a user.

Grassland subject to agricultural land tax is land allocated to users for grass cultivation that can also be used for livestock grazing.

Forest land subject to agricultural land tax includes land planted, cared for, and harvested by the owner, and adjacent garden forests.

3. Types of land exempt from agricultural land tax have been specified in Article of Decree No. 74/CP dated October 25, 1993 of the Government, further clarified as follows:

Reservoirs supplying water to hydroelectric power plants combined with tourism and aquaculture services;

Lakes and ponds used for business, tourism, and services combined with aquaculture;

Cage fish farming in lakes, ponds, and rivers;

Land leased by the Government and People's Committees at various levels to organizations, households, and individuals for agricultural production, where rent fees (including agricultural land tax) have already been collected, except for land leased by the People's Committee of Communes for communal public needs as mentioned in Section I of Part I of this Circular.

II. BASIS FOR CALCULATING TAX AND TAX RATES

1. Determination of taxable area: As stipulated in Decree No. 74/CP dated October 25, 1993, all organizations and individuals using land for agricultural production, including those exempted or temporarily exempted from tax, must declare the area of each plot of farmland used for agricultural production according to the guidelines provided by the tax authority by November 30, 1993.

The taxable area of each plot of farmland is the actual area used, including the surrounding borders directly serving production, excluding parts used for internal traffic or shared among multiple fields.

a. The determination of the taxable area for each household must be based on the declaration of the household, while also relying on the following documents to verify the accuracy of the declaration:

The area taxed for agriculture in 1993, the area of newly reclaimed land due for taxation;

The most recent measurement results confirmed by the land management agency of the district, town, city under province (referred to as district in this document). If the locality has not conducted measurements or the data is inaccurate, then the following materials should be used: maps, old records, documents on land allocation or contracting, family economic land, decisions on land allocation for enterprises, forestry (plantations, forest farms, stations...).

b. The procedure for determining the taxable area is as follows:

Households using land must declare the area of allocated land, contracted land, and self-reclaimed land collectively referred to as currently used land according to the model provided by the tax authority and submit the declaration to the People's Committee of Commune, Ward, Town (referred to as commune in this document) for households maintaining tax books at the commune level, to the District Tax Office for households maintaining tax books at the district level, within the time and place specified in Article 9 of Decree No. 74/CP dated October 25, 1993 of the Government;

The tax team of the commune assists the People's Committee of the commune in receiving declarations, checking, and comparing the declarations of each household with existing documents to determine the taxable area of each household.

During the process of determining the taxable area of agricultural land, the tax authority must work with the commune tax advisory council to examine each case specifically, if the declaration is found to be inaccurate, they must request the household to re-declare and organize spot checks to accurately determine the taxable land area of households with inaccurate declarations.

In cases where there is a discrepancy between the measured area and the declared taxable area of a household or commune, the taxable area for 1994 will be temporarily approved based on the declaration of each household, the People's Committee of the district will coordinate with the provincial land management agency to immediately re-measure the area starting from the first quarter of 1994 to calculate, collect, and settle taxes based on the re-measured area by the end of the year.

The tax team of the commune informs each household of the determined taxable area, compiles the information, and assists the People's Committee of the commune in reporting to the People's Committee of the district and the District Tax Office.

2. Classification of land for taxation is carried out according to the provisions of Decree No. 73/CP dated October 25, 1993 of the Government, which will be separately guided by another document.

3. The tax rate table is specified in Article 8 of Decree No. 74/CP dated October 25, 1993 of the Government, guiding the calculation of tax as follows:

Clause 1 applies to annual crop land, aquatic farming land, and grassland used for grazing;

Clause 2 applies to perennial crop land.

For annual crop land converted to perennial fruit trees, the tax category remains the same as the previously determined annual crop land category, but the tax is calculated at 1.3 times the annual crop land tax rate of the same category if it belongs to categories 1, 2, or 3; for categories 4, 5, and 6 of annual crop land converted to perennial fruit trees, the tax is collected as for annual crop land of the same category. This provision only applies from after the approval of the land use tax category for agricultural land. Perennial fruit trees planted on annual crop land before the classification of land for tax purposes according to the Law on Land Use Tax for Agricultural Land shall be classified and taxed as perennial crop land.

For land used for timber trees and other perennial crops harvested once, the tax is levied at 4% of the value of the harvest.

III. CALCULATION OF TAX AND ESTABLISHMENT OF THE TAX REGISTER

1. Calculation of tax.

Based on the tax declaration forms submitted by taxpayers and forwarded by the commune, the Tax Revenue Office together with the commune's tax team will review and verify the tax calculation bases stated on the declarations. If any errors are found, they will request the People's Committee of the commune to provide detailed explanations.

Based on the verified tax declaration forms, the accounting or business unit at the Tax Revenue Office will calculate the tax for each taxpayer. The tax revenue recorded for each taxpayer is determined as follows:

Based on the tax calculation results for each taxpayer sent back by the County Tax Revenue Office, the commune's tax team assists the People's Committee of the commune in compiling a list of taxpayers according to the attached model in this Circular, posting the tax calculation bases and recorded tax revenue for each taxpayer for confirmation by the taxpayers and public opinion within 20 days before establishing and approving the tax register.

Organizations and individuals using land in multiple communes, wards, towns, districts, counties, cities under provinces, must submit their declarations to the tax authority responsible for establishing the tax register as stipulated in Clause 2, Article 9 of Decree No. 74/CP dated October 25, 1993 of the Government. The tax authority will accept the declarations, check, determine the tax calculation bases, and notify the taxpayers.

In cases where taxpayers fail to declare, the tax authority has the right to assess the amount of tax due according to Article 9 of Decree No. 74/CP dated October 25, 1993 of the Government and Article 13 of the Law on Land Use Tax for Agricultural Land.

2. Establishment of the tax register:

The principle is that land registered in the cadastral register of a locality should be included in the tax register of that locality as stipulated in Article 9 of Decree No. 74/CP dated October 25, 1993 of the Government.

According to Article 10 of Decree No. 74/CP dated October 25, 1993, the establishment of the tax register proceeds as follows:

After the deadline for publicizing and receiving public opinions, the commune's tax team compiles the results and reports them to the People's Committee of the commune. If there are significant disagreements regarding the taxable area or land category, a recheck and determination must be conducted, followed by the establishment of the tax register village by village (ward, hamlet) according to the Ministry of Finance's model...

The commune's tax advisory council assists the People's Committee of the commune in conjunction with the commune's tax team to check and determine the tax calculation bases for each taxpayer, ensuring consistency with the taxpayer's declaration and the land classification results. In cases where taxpayers have not reached agreement with the commune's tax advisory council and tax team on the tax calculation bases after publicizing, and the commune's tax advisory council and tax team cannot resolve the issue, they must report to the People's Committee of the commune to provide written comments to the taxpayers, based on which the tax register can be continued and completed.

3. Organization of the tax register review.

After completing the tax register, the Chairman of the People's Committee of the commune signs to confirm and submits it to the People's Committee of the county, simultaneously sending it to the County Tax Revenue Office. The County Tax Revenue Office, along with the tax advisory council, assists the People's Committee of the county in organizing the review: taxable area and land category for each commune.

Based on the tax registers established by the communes and the opinions of the tax advisory council, the County Tax Revenue Office completes the summary of the tax register review results and reports them to the People's Committee of the county for approval and submission to the provincial People's Committee (referred to collectively as the province) and the Provincial Tax Department.

The Provincial Tax Department assists the provincial People's Committee in reviewing the tax registers of the counties, involving relevant sectors (tax advisory councils). In cases of differing opinions, the provincial People's Committee issues a directive requiring the county to re-review the tax register.

The tax register of the county approved by the provincial People's Committee based on the proposal of the Provincial Tax Department serves as the basis for the People's Committee of the county to officially approve the tax registers for the communes and the taxpayers managed by the county.

The General Department of Taxation is responsible for regularly or periodically inspecting the agricultural land tax registers of localities.

4. Adjustment of the tax register.

After the tax register is reviewed, in subsequent years, if there are changes in taxpayers or tax calculation bases, the taxpayers must submit a declaration to the People's Committee responsible for the tax register no later than January 31 each year.

Based on the taxpayer's declaration and verification results, the tax authority will make adjustments in March each year.

The following situations allow for immediate adjustment of the tax register during the tax year: when a land user (taxpayer) moves elsewhere and their land is no longer being used, land buried or eroded by natural disasters and enemy actions making production impossible, and similar cases.

IV. ORGANIZATION OF TAX COLLECTION AND PAYMENT

1. Based on the approved tax amount: considering the farming season and harvest capacity, actual prices, and food requirements (if applicable), the Provincial Tax Department proactively proposes decisions by the Provincial People's Committee on matters stipulated in Articles 11 and 12 of Decree No. 74/CP dated October 25, 1993 of the Government, specifically adding the following:

Establishing a tax collection plan for the season and the year, clearly defining the tax amount to be collected in cash and in rice (in special cases);

Tax price for each season in the year;

Specifying the tax collection period: start date and end date of the tax collection season;

Measures for directing and organizing tax collection;

Launching a campaign to promote competition and propaganda to complete the tax collection task.

2. BASED ON THE APPROVED TAX REGISTER AND THE ABILITY TO COLLECT TAXES FOR EACH CASE, THE TAX TEAM OF THE COMMUNE SHALL ASSIST THE PEOPLE'S COMMITTEE OF THE COMMUNE IN ISSUING A NOTICE OF TAX DUE TO BE PAID BY THE TAXPAYERS, WHICH MUST INCLUDE THE FOLLOWING INFORMATION:

+ TIME LIMIT FOR PAYMENT;

+ THE TAX REGISTER FOR THE CURRENT SEASON: ANNUAL CROPS, PERENNIAL CROPS, TAX IN CASH, TAX IN RICE (IF ANY), AND IT MUST BE DIVIDED INTO: CURRENT YEAR TAX AND OUTSTANDING TAX (IF ANY);

+ LOCATION FOR PAYMENT;

+ THE NUMBER OF THE NOTICE.

THE NOTICE SHALL BE SENT TO THE TAXPAYER WITH ONE COPY AND ANOTHER COPY SHALL BE KEPT AT THE TAX AUTHORITY. SIMULTANEOUSLY, THE TIME LIMIT FOR PAYMENT MUST BE ANNOUNCED THROUGH THE COMMUNITY'S COMMUNICATION MEANS.

DURING THE TIME LIMIT FOR PAYMENT, THE TAX TEAM OF THE COMMUNE HAS THE RESPONSIBILITY TO URGE TAXPAYERS TO PAY TAXES AS STATED IN THE NOTICE OF PAYMENT.

3. COLLECTION AND PAYMENT OF TAXES.

a. COLLECTION AND PAYMENT OF TAXES IN CASH: WHEN COLLECTING TAXES FROM CITIZENS, TAX OFFICERS OR TREASURY OFFICERS MUST CHECK AND COMPARE THE AMOUNT OF TAX DUE LISTED IN THE NOTICE WITH THE AMOUNT OF TAX SUBMITTED BY THE TAXPAYER, AND ISSUE AND PROVIDE A RECEIPT TO THE TAXPAYER WHILE RECORDING THE TRANSACTION IN THE TAX COLLECTION REGISTER.

IF THE TAXPAYER DOES NOT PAY DIRECTLY INTO THE TREASURY, THE TAX COLLECTOR MUST COMPARE THE RECEIPTS WITH THE AMOUNT OF TAX COLLECTED EVERY TEN DAYS AND SUBMIT THE ENTIRE AMOUNT OF TAX COLLECTED TO THE STATE TREASURY. IF THE AMOUNT OF TAX COLLECTED IS FIVE MILLION DONG OR MORE, IT MUST BE IMMEDIATELY SUBMITTED TO THE STATE TREASURY. FAILURE TO DO SO WILL CONSTITUTE THE MISUSE OF TAX FUNDS.

b. COLLECTION AND PAYMENT OF TAXES BY BANK TRANSFER: PAYMENT OF TAXES BY BANK TRANSFER IS HANDLED BY THE TAXPAYER. THE TAX AUTHORITY MUST MAINTAIN A REGISTER TO TRACK TAXPAYERS WHO PAY BY BANK TRANSFER AND REGULARLY COMPARE THIS WITH THE TREASURY AND URGE TAXPAYERS TO PAY.

c. COLLECTION OF TAXES IN RICE (IF ANY): THE ORGANIZATION COLLECTING RICE MUST RECEIVE RICE DIRECTLY FROM THE TAXPAYER IN THE PRESENCE OF A TAX OFFICIAL AND ISSUE A RECEIPT TO THE TAXPAYER. THE ORGANIZATION PURCHASING THE TAX RICE MUST SETTLE WITH THE STATE BUDGET DURING THE TAX COLLECTION PERIOD AS PROVIDED BY THE CHAIRMAN OF THE PROVINCE PEOPLE'S COMMITTEE.

4. AT THE END OF THE TAX YEAR, THE TAX AUTHORITIES AT ALL LEVELS MUST ORGANIZE THE SETTLEMENT OF TAX COLLECTION RESULTS WITH EACH TAXPAYER AND PREPARE A REPORT ON THE SETTLEMENT OF TAX COLLECTION TO THE SAME LEVEL PEOPLE'S COMMITTEE AND THE SUPERIOR TAX AUTHORITY AS PROVIDED IN ARTICLE 18 OF THE LAW ON LAND USE TAX AS FOLLOWS:

1. Supplementing Point 6a following Article 6 of Circular No. 02/2019/TT-BVHTTDL dated July 5, 2019 of the Minister of Culture, Sports and Tourism on the procedures for legal expertise regarding copyright and related rights as follows: AT COMMUNE LEVEL: PREPARE THE SETTLEMENT OF TAX COLLECTION RESULTS FOR THE YEAR BY HOUSEHOLD, BASED ON THE FOLLOWING DOCUMENTS: TAX AMOUNT LISTED IN THE APPROVED TAX REGISTER; TAX REDUCTION AND EXEMPTION (IF ANY);

THE AMOUNT OF TAX PAID DURING THE YEAR, COMPILED FROM THE TAX COLLECTION REGISTER AND COMPARED WITH THE RECEIPTS, THEREBY DETERMINING THE AMOUNT OF TAX PAID IN FULL, EXCESS, OR SHORTAGE FOR EACH HOUSEHOLD AND SUMMARIZING THE SETTLEMENT OF THE COMMUNE'S TAX COLLECTION RESULTS.

b. AT DISTRICT LEVEL: THE DISTRICT TAX BRANCH SHALL REVIEW AND APPROVE THE SETTLEMENT OF TAX COLLECTION RESULTS FOR THE COMMUNES IN THE DISTRICT AND SUMMARIZE THE SETTLEMENT OF THE DISTRICT'S TOTAL TAX COLLECTION RESULTS, REPORTING TO THE DISTRICT PEOPLE'S COMMITTEE FOR REVIEW AND APPROVAL BY THE PROVINCE PEOPLE'S COMMITTEE AND THE PROVINCE TAX BRANCH.

c. AT PROVINCE LEVEL: THE PROVINCE TAX BRANCH SHALL REVIEW AND APPROVE THE SETTLEMENT OF TAX COLLECTION RESULTS FOR THE COUNTIES; SUMMARIZE THE PROVINCE'S SETTLEMENT INCLUDING THE FOLLOWING KEY INDICATORS: TAX AMOUNT LISTED IN THE TAX REGISTER; TAX SHORTAGE OR SURPLUS FROM THE PREVIOUS YEAR (IF ANY); TAX REDUCTION AND EXEMPTION (IF ANY);

TAX COLLECTED; TAX PAID INTO THE STATE TREASURY; DETERMINE THE TAX SHORTAGE OR SURPLUS.

AFTER BEING APPROVED BY THE PROVINCE PEOPLE'S COMMITTEE, THE PROVINCE'S SETTLEMENT REPORT SHALL BE SUBMITTED TO THE MINISTRY OF FINANCE (GENERAL DEPARTMENT OF TAXATION).

THE GENERAL DEPARTMENT OF TAXATION SHALL REGULARLY OR PERIODICALLY REVIEW THE SETTLEMENT OF TAX COLLECTION RESULTS IN LOCALITIES.

5. ACCORDING TO THE PROVISIONS OF ARTICLE 11 OF DECREE NO. 74/CP DATED OCTOBER 25, 1993 OF THE GOVERNMENT, TEMPORARY TAX COLLECTION FOR THE YEAR 1994 SHALL BE IMPLEMENTED IN LOCATIONS WHERE THE FIRST TAX COLLECTION SEASON OF THE 1994 TAX YEAR HAS NOT YET COMPLETED THE LAND USE TAX REGISTER. TEMPORARY TAX COLLECTION MUST BE BASED ON THE 1993 AGRICULTURAL TAX REGISTER AND ADJUST THE TAX AMOUNT ACCORDING TO CHANGES IN THE AREA SUBJECT TO TAX. BY THE FINAL SEASON OF THE TAX YEAR, THE NEW LAND USE TAX REGISTER MUST BE USED FOR COLLECTION AND THE FINAL SETTLEMENT MUST BE BASED ON THE 1994 LAND USE TAX REGISTER; IF THERE IS AN OVERCOLLECTION, IT SHALL BE TRANSFERRED TO THE NEXT YEAR, AND IF THERE IS AN UNDERCOLLECTION, IT SHALL BE COLLECTED IN THE NEXT YEAR.

V. TAX REDUCTION AND EXEMPTION

ACCORDING TO THE PROVISIONS OF CHAPTER V OF THE LAW ON LAND USE TAX AND CHAPTER V OF DECREE NO. 74/CP DATED OCTOBER 25, 1993 OF THE GOVERNMENT, THE MINISTRY OF FINANCE ADDITIONAL GUIDELINES ARE AS FOLLOWS: 1. THE EXEMPTION OF LAND USE TAX FOR PERENNIAL CROPS THAT HAVE BEEN REPLANTED AND ANNUAL CROPS THAT HAVE BEEN CONVERTED TO PERENNIAL CROPS OR FRUIT TREES, AS PROVIDED IN CLAUSE 2, ARTICLE 14 OF DECREE NO. 74/CP DATED OCTOBER 25, 1993, SHALL NOT APPLY TO CASES WHERE PLANTING IS DONE THROUGH GRAFTING, CUTTING, AND SIMILAR METHODS.

2. TAX REDUCTION IN CASES OF NATURAL DISASTERS OR PESTILENCE CAUSING DAMAGE TO CROPS.

a. WHEN NATURAL DISASTERS, PESTILENCE, OR PESTS CAUSE DAMAGE TO CROPS, THE TAX BRANCH MUST INITIATE COOPERATION WITH THE STATISTICS BRANCH TO ADVISE THE SAME LEVEL PEOPLE'S COMMITTEE TO DIRECT THE TAX DEPARTMENT, RELATED DEPARTMENTS, AND COUNTIES AFFECTED TO ORGANIZE INVESTIGATIONS AND VERIFICATIONS OF THE SCOPE AND EXTENT OF DAMAGE TO EACH FIELD IN THE DAMAGED AREA, ESTABLISH A RECORD OF CONFIRMATION TO SERVE AS THE BASIS FOR DETERMINING THE DAMAGE TO CROPS AT HARVEST TIME. THE DISTRICT TAX BRANCH AND THE COMMUNE TAX TEAM MUST MONITOR THE DEVELOPMENT AND TIMELY REPORT TO THE SAME LEVEL PEOPLE'S COMMITTEE AND THE SUPERIOR TAX AUTHORITY ON THE DAMAGE SITUATION.

b. AT HARVEST TIME, THE TAX BRANCH SHALL DIRECT THE DISTRICT TAX BRANCHES TO COOPERATE WITH RELATED DEPARTMENTS TO GUIDE AND INSPECT THE COMMUNES, DETERMINE THE ACTUAL YIELD OF THE AREA DAMAGED BY NATURAL DISASTERS AND PESTS, AND ESTABLISH A FIELD VISIT RECORD, IN WHICH THE FOLLOWING MUST BE CLEARLY IDENTIFIED.

THE AREA DAMAGED AND THE NUMBER OF HOUSEHOLDS WITH LAND IN THIS AREA;

THE ACTUAL AVERAGE YIELD OF THE DAMAGED AREA.

c. DETERMINE THE DAMAGE RATE USING THE FORMULA:

DAMAGE RATE OF THE SEASON UNDER REVIEW

The conditions for implementing tax reduction or exemption due to natural disasters causing crop damage are that the tax book must be established from the beginning of the tax year according to the provisions of Article 9 of Decree No. 74/CP dated October 25, 1993 of the Government. In individual cases where the tax book is not established from the beginning of the year, the entire year's tax reduction or exemption will be implemented at once. The loss ratio is determined according to the following formula.

Based on the determined loss ratio, calculate the level of tax reduction or exemption according to the provisions of Article 17 of Decree No. 74/CP dated October 25, 1993 of the Government.

3. The Village Tax Advisory Council must review each object under the policy: those eligible for tax reduction or exemption as stipulated in Article 16 of Decree No. 74/CP dated October 25, 1993 of the Government.

4. The procedure for reviewing and consolidating requests for tax reduction or exemption at various levels is as follows:

1. Supplementing Point 6a following Article 6 of Circular No. 02/2019/TT-BVHTTDL dated July 5, 2019 of the Minister of Culture, Sports and Tourism on the procedures for legal expertise regarding copyright and related rights as follows: AT At the commune level: Based on actual losses, records confirming assessments during natural disasters, enemy threats, pests, etc., and field inspection reports; based on the actual living conditions of policy beneficiaries eligible for tax reduction or exemption; the tax authority and the Tax Advisory Council assist the People's Committee in preparing requests for tax reduction or exemption for the commune, compiling lists of households regarding area, degree (yield loss, tax reduction or exemption requested due to natural disasters, households requesting tax reduction or exemption belonging to social policy beneficiaries according to the attached model of this Circular, to be posted for 20 days. The tax authority collects public opinions, completes, compiles, and reports to the Commune People's Committee for approval of the list and proposed tax reduction or exemption, which is then reported to the District People's Committee and the District Tax Office.

b. AT At the district level: Based on:

Records determining the scope and extent of losses caused by natural disasters;

Statistical reports on the actual yields of different crops, field inspection results, and actual harvest yields of damaged areas;

Review records of communes;

Requests for tax reduction or exemption from taxpayers managed by the district;

Based on the living conditions of households belonging to policy beneficiaries...

The District Tax Office proposes to review tax reduction or exemption requests from communes and taxpayers, presenting them to the Tax Advisory Council for examination with the participation of relevant departments. On this basis, they compile and report to the District People's Committee, which then submits to the Provincial People's Committee and the Provincial Tax Department. The files for tax reduction or exemption at the district level include:

Files submitted by the People's Committees of communes and enterprises under the district;

Reports from the District People's Committee;

Records of the district's review of tax reduction or exemption requests;

Detailed reports from the tax authority.

c. The Provincial Tax Department checks and approves tax reduction or exemption for districts with the participation of the Tax Advisory Council (relevant departments), and on this basis, proposes the Provincial People's Committee to make a decision. When checking, the Provincial Tax Department must:

Compare the records of disaster-affected areas with the actual affected areas, the extent of damage, and the records of actual harvest yields, comparing between districts within the province, comparing with previous years' yields, etc...

Accurately determine the production volume of the production year according to the provisions of Article 17 of Decree No. 74/CP dated October 25, 1993 of the Government;

When considering tax reduction or exemption for social policy beneficiaries, confirmation from the Veterans Affairs sector is required; at the same time, attention should be paid to the actual living conditions in the locality and between districts within the province.

5. Procedure for implementing decisions on tax reduction or exemption.

The District People's Committee shall notify in writing each taxpayer about the amount of tax reduction or exemption according to the decision of the Provincial People's Committee. If there are too many households receiving tax reduction or exemption, the notification may be delegated in writing to the Commune People's Committee.

Cases where notifications do not comply with the decision-making authority's decision constitute a violation of the law, and the Provincial Tax Department has the right to revoke the tax reduction or exemption decision or recover the tax reduction or exemption amount not yet notified and pay it into the State budget.

6. The General Department of Taxation is responsible for inspecting the implementation of tax reduction or exemption in localities, proposing the Ministry of Finance to revoke tax reduction or exemption decisions that do not comply with the law, and reporting to the Prime Minister according to the provisions of Article 18 of Decree No. 74/CP dated October 25, 1993 of the Government.

VI. VIOLATION HANDLING

According to the provisions of Articles 26, 27, 28, and 29 of the Law on Agricultural Land Tax and Articles 19 and 20 of Decree No. 74/CP of the Government dated October 25, 1993, the Ministry of Finance guides the procedures for handling violations as follows:

1. Based on the nature and severity of the violations by the violators, tax officers prepare violation records of the Tax Law, signed by the violator and the local Commune People's Committee.

2. Based on the violation records, the following cases are handled:

a. For organizations and individuals (taxpayers), apply the following forms of handling from low to high:

Warning;

Fine;

Criminal prosecution.

b. For tax officers or persons who abuse their positions or powers, apply the following forms of handling:

Disciplinary action;

Administrative penalty;

Criminal prosecution if the violation causes serious consequences.

In cases of administrative disciplinary action: The tax authority must propose the form of disciplinary action to the authority where the violator works; if the violator is a tax officer, they must be dealt with according to ten forms of disciplinary action from low to high: from criticism to dismissal.

c. In cases of criminal prosecution under the Penal Code, the tax authority must prepare a file to transfer to the investigation agency for consideration and handling.

VII. SETTLEMENT OF COMPLAINTS

Upon receipt of a complaint, the settlement procedure is as follows:

1. Classify complaints from organizations and individuals about taxes according to the nature of the matter.

Complaints about the determination of tax bases such as taxable area, tax revenue recorded, tax payable, etc.;

Complaints about policies that organizations or individuals paying taxes are entitled to;

Complaints about decisions on handling violations by the tax authority and the People's Committee.

2. Handling complaints:

Conduct inspections to verify the implementation of tax policies by the People's Committees and tax authorities as mentioned in the complaint;

Directly meet with the complainant (if possible) or relevant organizations and individuals to investigate and verify on-site, and prepare records for each verified case;

Based on the results of the investigation, conclude on the complaints of citizens (organizations, individuals) to:

Resolve promptly if the content of the complaint is correct;

Respond and explain to the complainant if their complaint is incorrect or due to insufficient understanding of the policy;

While considering and resolving complaints, simultaneously guide organizations and individuals to pay the full amount of tax or fines within the prescribed time limit;

VIII. IMPLEMENTATION

1. Tax authorities at all levels have the responsibility to assist local governments in directing relevant sectors and lower-level People's Committees to implement the Law on Agricultural Land Tax in their respective areas;

2. According to Article 29 of Decree No. 74/CP dated October 25, 1993 of the Government: Annually, the General Department of Taxation is allocated 4.5% of the total agricultural land tax revenue collected to ensure funding for village tax teams to collect taxes and activities of the Tax Advisory Councils at various levels. This budget is funded from the central government's budget, provided monthly and quarterly by the Ministry of Finance to the General Department of Taxation like other budgets, and settled at year-end based on actual tax collections;

3. This Circular takes effect from January 1, 1994. Previous regulations on agricultural tax issued by the Ministry of Finance shall remain valid until December 31, 1993. Specifically, the declaration of taxable area, classification of land for taxation, and establishment of tax books for 1994 shall be implemented from October 25, 1993;

4. Ministries, sectors, provincial and centrally-administered municipal People's Committees while implementing the Law on Agricultural Land Tax, Government Decrees, and this guiding Circular, should promptly report any unclear issues to the Ministry of Finance;

Village (hamlet, commune)

CommuneDistrictProvince

LIST OF APPLICATIONS FOR TAX REDUCTION AND EXEMPTION
FOR AGRICULTURAL LAND USE