Accordingly, the National Assembly resolved to extend the exemption period for agricultural land use tax as stipulated in Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on exemption and reduction of agricultural land use tax, which was amended and supplemented by a number of articles under Resolution No. 107/2020/QH14 dated June 10, 2020 of the National Assembly, until December 31, 2030.
According to Article 1 of Resolution 55/2010/QH12 (amended and supplemented by Clause 1, Article 1 of Resolution 28/2016/QH14), the subjects exempted from agricultural land use tax include: Exemption from agricultural land use tax for the entire area of agricultural land used for research and experimental production; area of land for growing annual crops with at least one rice crop per year; area of land for salt production.
Exemption of agricultural land use tax for the entire area of agricultural land allocated by the State to poor households.
Exemption of agricultural land use tax for the entire area of agricultural land for the following subjects: Households and individuals who are allocated land by the State for agricultural production, including land inherited, donated, or received land use rights transfer; households and individuals who are members of agricultural production cooperatives, farm workers, or foresters who have received stable land allocation from cooperatives, state-owned farms, or state-owned foresters for agricultural production in accordance with the provisions of law; households and individuals engaged in agricultural production who contribute their agricultural land use rights to establish agricultural production cooperatives in accordance with the provisions of the Law on Cooperatives 2023.
Exemption from agricultural land use tax for agricultural land areas allocated by the State to economic organizations, political organizations, socio -political organizations, socio-professional organizations, public service units and other units that are directly using land for agricultural production.
For the area of agricultural land that the State has assigned to economic organizations, political organizations, socio-political organizations, socio-professional organizations, public service units and other units that are managing but do not directly use the land for agricultural production but assign it to other organizations and individuals to receive contracts for agricultural production, the land will be recovered according to the provisions of the 2024 Land Law; during the period when the State has not recovered the land, 100% of agricultural land use tax must be paid.
The Resolution takes effect from January 1, 2026.
The National Assembly assigns the Government to detail and guide the implementation of this Resolution to meet state management requirements.
Source: https://baogialai.com.vn/tiep-tuc-mien-thue-su-dung-dat-nong-nghiep-trong-5-nam-toi-post330905.html
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