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

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 XIV^thNational Assembly of the Socialist Republic of Vietnam at its 9th session.

Chairwoman of the National Assembly

Nguyen Thi Kim Ngan