Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly on amending and supplementing a number of articles of Resolution No. 55/2010/QH12 on agricultural land use tax exemption and reduction

RESOLUTION

Amending and supplementing a number of articles of Resolution No. 55/2010/QH12 on agricultural land use tax exemption and reduction[1]

THE NATIONAL ASSEMBLY
OF THE SOCIALIST REPUBLIC OF VIETNAM

Pursuant to the Constitution of the Socialist Republic of Vietnam;

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

Pursuant to the 1993 Law on Agricultural Land Use Tax;

Considering the Government’s Report No. 368/TTr-CP of September 30, 2016; the Finance-Budget Committee’s Appraisal Report No. 163/BC-UBTCNS14 of October 10, 2016; National Assembly deputies’ opinions and the National Assembly Standing Committee’s Report No. 55/BC-UBTVQH14 of November 11, 2016, explaining the acceptance of contributed opinions and revision of the draft Resolution amending and supplementing a number of articles of Resolution No. 55/2010/QH12 on agricultural land use tax exemption and reduction.

RESOLVES:

Article 1.

To amend and supplement a number of articles of Resolution No. 55/2010/QH12 on agricultural land use tax exemption and reduction.

1.To amend Clause 3 of Article 1 and add Clause 4 to Article 1 as follows:

“3. Agricultural land use tax is exempt for the whole agricultural land areas allocated to the following subjects:

a/ Households and individuals allocated land by the State for agricultural production, including inherited, donated and transferred land;

b/ Households and individuals that are members of agricultural cooperatives and state-run agricultural farms or forestry farms and have been stably contracted land by cooperatives, state-run agricultural farms or forestry farms for agricultural production in accordance with law;

c/ Agricultural production households and individuals that contribute their agricultural land use rights for the establishment of agricultural production cooperatives under the Law on Cooperatives.

4. Agricultural land use tax is exempt for agricultural land areas allocated by the State to economic organizations, political organizations, socio-political organizations, socio-professional organizations, non-business units and other units currently using directly land for agricultural production.

Agricultural land areas allocated by the State to economic organizations, political organizations, socio-political organizations, socio-professional organizations, non-business units or other units that currently manage but do not directly use land for agricultural production and assign land to other organizations or individuals for agricultural production under contracts shall be recovered in accordance with the Land Law; pending land recovery by the State, 100% agricultural land use tax shall be paid.”

2.To amend and supplement Article 4 as follows:

“Article 4. Tax exemption duration

The agricultural land use tax exemption duration prescribed in this Resolution shall be implemented from January 1, 2017, through December 31, 2020.”

3.To annul Articles 2 and 3, and Clause 2 of Article 5; and remove the “reduction” term from the title of Resolution No. 55/2010/QH12.

Article 2.

1. This Resolution takes effect on January 1, 2017.

2. From the effective date of this Resolution, subjects eligible for agricultural land use tax exemption other than those specified in this Resolution and in Clauses 1 and 2, Article 1 of Resolution No. 55/2010/QH12 on agricultural land use tax exemption and reduction shall continue to comply with the Law on Agricultural Land Use Tax.

3. The Government shall direct ministries, sectors and localities to review, reorganize and recover agricultural land acquired from violations of the land law in accordance with the land law.

4. The Government shall detail this Resolution.

This Resolution was adopted on November 11, 2016, by the XIV^thNational Assembly of the Socialist Republic of Vietnam at its 2^ndsession.-

Chairperson of the National Assembly
NGUYEN THI KIM NGAN