Resolution No. 107/2020/QH14 extension of the time limit for agricultural land use tax exemption

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ATTRIBUTE

Resolution No. 107/2020/QH14 dated June 10, 2020 of the National Assembly on extension of the time limit for agricultural land use tax exemption prescribed in the Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on agricultural land use tax exemption and reduction amended and supplemented by the Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly
Issuing body: National Assembly of the Socialist Republic of VietnamEffective date:
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Official number:107/2020/QH14Signer:Nguyen Thi Kim Ngan
Type:ResolutionExpiry date:Updating
Issuing date:10/06/2020Effect status:
Known

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Fields:Agriculture - Forestry , Tax - Fee - Charge

SUMMARY

To extend the time limit for agricultural land use tax exemption to the end of 2025

On June 10, 2020, the National Assembly adopts the Resolution No. 107/2020/QH14 on extension of the time limit for agricultural land use tax exemption prescribed in the Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on agricultural land use tax exemption and reduction amended and supplemented by the Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly.

Specifically, to extend the time limit for agricultural land use tax exemption prescribed in the Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on agricultural land use tax exemption and reduction amended and supplemented by the Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly to December 31, 2025.

This Resolution takes effect on January 01, 2021.

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Effect status: Known

THE NATIONAL ASSEMBLY

__________

Resolution No. 107/2020/QH14

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

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RESOLUTION

On extension of the time limit for agricultural land use tax exemption prescribed in the Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on agricultural land use tax exemption and reduction amended and supplemented by the Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly

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THE NATIONAL ASSEMBLY

 

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to the Law on Organization of the National Assembly No. 57/2014/QH13;

Pursuant to the Law on Promulgation of legal documents 80/2015/QH13;

Pursuant to the Law on Agricultural Land Use Tax of 1993;

 

RESOLVES:

 

Article 1. Time limit for agricultural land use tax exemption

To extend the time limit for agricultural land use tax exemption prescribed in the Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on agricultural land use tax exemption and reduction amended and supplemented by the Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly to December 31, 2025.

Article 2. Effect

This Decree takes effect on January 01, 2021.

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This Resolution was adopted on June 10, 2020, by the XIVthNational Assembly of the Socialist Republic of Vietnam at its 9th session.

 

Chairwoman of the National Assembly

Nguyen Thi Kim Ngan

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ENGLISH DOCUMENTS

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