Decree No. 129/2003/ND-CP detailing the implementation of the National Assembly's Resolution No. 15/2003/QH11 on agricultural land-use tax exemption and reduction

No, 'II~l (06--iJ -200'.J) OFFICIAL GAi'LTTE THE GOVERNhtlENT DECREE No. 129/200:HND~CP OF NOVEMBER ::l, 2003 DETAILING THE IMPLEMENTATION Of THE NATIONAL ASSEMBLY'S RESOLUTION No. "15/2003/ QH ·11 OF JUNE 17, 2003 ON AGRICULTURAL LANDRUSE TAX EXEMPTION AND REDUCTION THE GOVERNMENT Pursuant to the December 25, 2001 Law on Organization of the Government; Pursuant to the Agricultural Land-Use Tax Law; for agricultural produclion; h/ Houso ho lch; nn rJ i r1 d ivid uals being auricultu m I cooperative rncrnbur:; who rnccive land stably assigned and contractod by cooperative:; for agricultural pmduction; c/ Household:~ awl lndividuals b(1ing agriculturul farm or forestry farrn rnembers who receive land stably assigned and contracted by agricultural farms or forestry farms for agricultural production; d/ Agricultural production households and individuals ha vtng agricultural land-use rig ht that contribute their fields or land to set up agricultural cooperatives under the Cooperatives Law. Agricultural production land limit prescribed for each category of land and each region for calculation of tax exemption for the subjects defined in this Clause shall comply with the law Pursuant to Resolution No. 15/2003/QH 11 of provisions on land. June 17, 2003 of the XPh National Assembly of the Socialist Republic of Vietnam, the third session {from May 3 to June 17, 2003), on agdcultural land use tax exemption and reduction: /1 t the proposal of tho Minister of hnance, DECREES: Article 1.R Subjects el ig ib le for ag ricu ltu ral land use tax exemption 1. Agricultural land-use tax shall be exempted for awricultural lancl arnas withln the prescribed !imits for: al l·1ca:,ant hour,f,!lold~, and individL1als that are assiqned land (includinD inhfJritorl or donated land : L nrl re en ivr•d I and- u~;n right trn 11,; k: r) hy the '.:~tn te 2. Agricultural land-use tax st1all be exempt for the whole areas of agricultural production land of poor households and agricultural production households in communes meeting with exception11: Jifficultk,:,;. Communes rneeting with exceptional difficulties mean those already specified in the Program on socio-economic development in communes meeting with exceptlonal difficulties as well a$ mountainous, deep·lying or remote areas under the Prime Minister's Decision No. 135/'1998/0D TT g of July 3 l , 1998, Tl1c national criteria for poor households st1all con 1ply wit11 Irie t'l.:J~ulntio11s of the Ministry of Labo 1, War Invalids and Socinl Affairs. Arti(;lc 2.-· St 1bjectr; rdiqiblo !01· nqricultural land Of-'f;lCIAL GAZE"f rt: No. ·1 7{1 (01..i·· f 1-2003) use tax reduction To redur,e 50"/4, of the aoricultura! lancl-usc tax amounts inscribed for annual collection for the areas of agricultural production land of the subjects ineligible for tax exemption prescribed in Article 1 of this Decree, incl11dinri: 1. Economic organizations; political organizations, socio-political organizations, socio professional organizations, armed force units as well as administrative and non-business units, which are managing or using land for agricultural production (including the areas of agricultural production land of the organizations which are managing land but assign it to other organizations or individuals for agricultural production under package contracts). 2. Households and individuals that are ineligible for being assigned agricultural production land by the State under the !aw provisions on land but have inherited or donated land, received land-use right transfer, or reclaimed virgin land for agricultural production. 3. Peasant how,eholds, coope1ntive member households as well as agricultural and forestry farm member households, that receive land stably assigned and contracted by cooperatives, agricultural or forestry fa rrns for ag ricu ltu ral production, and other ag riculturat production households which have agricultural production land areas exceedinu the prescribed limits. Article 3.-- Tax exemption and reduction duration The exemption or reduction of awicullmal land tme tax for tho subj0cts pi-escritxid in Articlm, 1 and 2 of this Decroo :;trnll npnly from the 2003 tnx year to the ;!0·10 tax year. A rth:le 4 ... Imp Ion iu r I la tion provisions 1. This Decree takes implementation effect 15 days after its publication in tl,e Officia! Gazett{~. 2. The Ministry of Finance shall guide the implementation of this Decree. The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to tt,e Government and the presidents of the provincial/municipal People's Committees shall have to implement this Decree. On behalf of the Government Prime Minister PHAN VAN KHAI