Decree No. 146/2020/ND-CP amending Article 5 of the Decree No. 20/2011/ND-CP

  • Summary
  • Content
  • Status
  • Vietnamese
  • Download
Save

Please log in to use this function

Send link to email

Please log in to use this function

Error message
Font size:

ATTRIBUTE

Decree No. 146/2020/ND-CP dated December 18, 2020 of the Government amending and supplementing Article 5 of the Government’s Decree No. 20/2011/ND-CP of March 23, 2011, detailing and guiding the implementation of the National Assembly’s Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction
Issuing body: GovernmentEffective date:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Official number:146/2020/ND-CPSigner:Nguyen Xuan Phuc
Type:DecreeExpiry date:Updating
Issuing date:18/12/2020Effect status:
Known

Please log in to a subscriber account to use this function.

Don’t have an account? Register here

Fields:Land - Housing , Policy , Tax - Fee - Charge

SUMMARY

To extend the period of application of the land grades for calculation of agricultural land use tax

The Decree No. 146/2020/ND-CP on amending and supplementing Article 5 of the Government’s Decree No. 20/2011/ND-CP of March 23, 2011, detailing and guiding the implementation of the National Assembly’s Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction is issued by the Government on December 18, 2020.

According to the Decree, to extend the period of application of the land grades for calculation of agricultural land use tax prescribed and applied from 2011 to the end of 2020 to the end of December 31, 2025.

For localities for which adjustments to the land grades for calculation of agricultural land use tax have been approved by the Prime Minister under regulations, such regulations shall be implemented through the end of December 31, 2025

The Decree takes effect on January 01, 2021.

For more details, click here.
Download files here.
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known

THE GOVERNMENT

___________

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

_________________

No. 146/2020/ND-CP

Hanoi, December 18, 2020


DECREE

Amending and supplementing Article 5 of the Government’s Decree No. 20/2011/ND-CP of March 23, 2011, detailing and guiding the implementation of the National Assembly’s Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction

Pursuant to the June 19, 2015 Law on Organization of the Government; the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and Law on Organization of Local Administration;

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

Pursuant to the National Assembly’s Resolution No. 107/2020/QH14 of June 10, 2020, on extension of the agricultural land use tax exemption period prescribed in the National Assembly’s Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction of which a number of articles have been amended and supplemented under Resolution No. 28/2016/QH14 of November 11, 2016;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing Article 5 of the Government’s Decree No. 20/2011/ND-CP of March 23, 2011, detailing and guiding the implementation of Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction.

Article 1. To amend and supplement Article 5 of the Government’s Decree No. 20/2011/ND-CP of March 23, 2011, detailing and guiding the implementation of Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction, as follows:

“Article 5. Land grades for tax calculation

To extend the period of application of the land grades for calculation of agricultural land use tax prescribed and applied from 2011 to the end of 2020 to the end of December 31, 2025.

For localities for which adjustments to the land grades for calculation of agricultural land use tax have been  approved by the Prime Minister under regulations, such regulations shall be implemented through the end of December 31, 2025 ”.

Article 2. Implementation provisions

1. This Decree takes effect on January 1, 2021.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related organizations and individuals shall implement this Decree.-

On behalf of the Government

Prime Minister

NGUYEN XUAN PHUC

 

Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Please log in to a subscriber account to see the full text. Don’t have an account? Register here
Processing, please wait...
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

VIETNAMESE DOCUMENTS

Decree 146/2020/NĐ-CP DOC (Word)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

Decree 146/2020/NĐ-CP PDF (Original)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

ENGLISH DOCUMENTS

Official Gazette
Decree 146/2020/NĐ-CP DOC (Word)

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

Decree 146/2020/NĐ-CP PDF

This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here

* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers
For further support, please call 19006192

SAME CATEGORY

loading