Resolution 216/2025/QH15 extend time limit for agricultural land use tax exemption

RESOLUTION

On the extension of the time limit for agricultural land use tax exemption

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THE NATIONAL ASSEMBLY

Pursuant to the Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 203/2025/QH15;

Pursuant to the Law on Organization of the National Assembly No. 57/2014/QH13, which was amended and supplemented under Law No. 65/2020/QH14 and Law No. 62/2025/QH15;

Pursuant to the Law on Promulgation of Legal Documents No. 64/2025/QH15;

Pursuant to the 1993 Law on Agricultural Land Use Tax;

RESOLVES:

Article 1

To extend the time limit for agricultural land use tax exemption as prescribed in Resolution No. 55/2010/QH12 dated November 24, 2010, of the National Assembly, on agricultural land use tax exemption and reduction amended and supplemented under of the National Assembly’s Resolution No. 28/2016/QH14 dated November 11, 2016, and Resolution No. 107/2020/QH14 dated June 10, 2020, until the end of December 31, 2030.

Article 2

This Resolution takes effect on January 1, 2026.

The Government shall detail and guide the implementation of this Resolution to meet the requirements of state management.

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This Resolution was adopted on June 26, 2025, by the XV^th National Assembly of the Socialist Republic of Vietnam at its 9^th session.

Chairman of the National Assembly

TRAN THANH MAN