AGRICULTURAL LAND USE TAX LAWS To encourage the use of effective agricultural land; make fair, reasonable contribution by the Organization, the individual agricultural land use on the State budget;
Pursuant to article 84 of the Constitution of the Socialist Republic of Vietnam in 1992;
This law regulates agricultural land use tax.
 
Chapter I GENERAL PROVISIONS article 1 the Organization, individuals use land into agricultural production must pay tax on agricultural land use (collectively referred to as households pay tax).
Households are assigned the right to use agricultural land without using must still pay tax on agricultural land use.
Article 2 taxable Land use land use is agricultural land into agricultural production includes:-cropland;
-Land with water aquaculture;
-Plantation Land.
Article 3 the land not subject to agricultural land use tax that bear the different taxes or no taxes under the provisions of the law, including:-the land of natural forests;
-Ground natural pasture;
-To Land in;
-Land use.
Article 4 the Organization, foreign individuals investing in Vietnam using agricultural land must pay a land lease under the provisions of article 29 of the law on foreign investment in Vietnam, not agricultural land use tax according to the provisions of this law.
 
CHAPTER II the TAX BASE and tax base article 5 TAX used for agriculture:-area;
-Ground Class;
-Default rates calculated by kilograms of paddy per unit area of each land class.
Article 6 tax area agricultural land use is delivered to households using land line with the main book. The case has not yet established the main address book then the tax area is indicated on the declarations of households using land.
Article 7 1. The annual land and land water aquaculture was divided into six grades, land crops are divided into 5 grades.
The base class for defining elements: soil-soil;
-Position;
-The terrain;
-Climate conditions, weather;
-Irrigation conditions.
2. Government regulation of land tax class standards according to the factors stated in this article and may refer to the average productivity gain in normal cultivation conditions of 5 years (1986-1990).
3 tax land Class was 10 years of stability. Within stable land class, for the region to which the State large investment, high economic efficiency, the Government adjusted the back tax land class.
Article 8 based on the standards of each grade and the instructions of the provincial people's Committee, the central cities; the direction of the district people's Committee, district, town, city in the province; The people's Committee of the communes, wards and towns determine land tax class for each of the households the tax authorized State agencies.
Article 9 plan to tax a year calculated by kilograms of paddy on 1 ha of land class each as follows: 1. for annual crops land and land water aquaculture: Fixed land tax Class ³ ³ ³ ³ 3 370 4 280 2 460 1 550 ³ ³ ³ ³ 6 50 5 180 2. Đối với đất trồng cây lâu năm :
 


Hạng đất



Định suất thuế ³



1



650 ³



2



550 ³



3



400 ³



4



200 ³



5



80 ³


 
³ ³ ³
3. For perennial fruit grown on land every year subject to tax as follows: – by 1.3 times the annual land tax class, if in 1st class, 2nd class and land class 3;
-By annual land tax class, if in the land of 4, 5 and 6.
4. for timber trees and perennial crops harvested once subject to the tax rate by 4% of the value of output.
Article 10 Households use excess agricultural land area under the provisions of the law of the land, shall in addition have to pay tax according to the provisions of article 9 of this law, and the additional tax to be paid by the National Committee for the regulation of limits.
 
CHAPTER III TAX DECLARATION and the ESTABLISHMENT of the TAX BOOK article 11 organization, personal use of agricultural land have the responsibility to declare tax form of tax authorities and sent a declaration to the people's Committee of the communes, wards and towns right time regulations.
When there is a change in the taxable area, households pay tax must declare to the people's Committee of the communes, wards and towns.
Article 12 of the declaration based on the households pay tax, tax authorities, tax inspection and the establishment of the tax book.
Standing in the window tax is tax householder.
Article 13 in cases where households do not pay tax declaration or declaration is incorrect in fact, tax authorities are right to assign tax after the comments by people's committees at the same level in terms of area and the land tax.
Article 14 the tax Book was created by administrative unit levels. The land is registered in the administrative unit would then calculate the tax and establish a tax book in the administrative units.
The people's Committee of the communes, wards and towns are listed each year in tax households pay tax within 20 days before the browser window tax.
The people's Committee of the communes, wards and towns endorsed tax book before the people's committees, districts, towns and cities in the province.
Article 15 Window tax of communes, wards and towns must be the people's committees, districts, towns and cities in the proposed review of the tax authorities at the same level.
 
CHAPTER IV TAXATION of REVENUE and TAX article 16 approved tax Book is the base to collect taxes. Taxes filed each year from 1 to 2 times by the main harvest of each type of plant in each locality. Tax time by the provincial people's Committee, the city of centrally regulated. Tax period for at least 10 days, the direct tax authorities must send the notice specify the location, time and number of tax for each household tax.
Article 17 agricultural land use Tax calculated by paddy, currency in the money. Paddy tax rates due to the people's Committee of the central cities, decided to be not more than 10% lower than the market price in the local currency tax.
In special cases, the tax may be collected by Paddy by the Chairman of the provincial people's Committee, the city decided centrally.
Article 18 tax year end, direct tax collection agency to collect taxes results settlement of individual households and tax settlement reports in writing to the tax authorities and the people's committees at the same level, at the same time listed for people to know.
 
Chapter V the TAX REDUCTION and EXEMPTION to article 19 1. Tax free for the land of hills, mountains bare used in agriculture, forestry, soils and forests the forest special purpose.
2. Tax exemption for reclaiming land not subject to the provisions in clause 1 of this article refers to the production of:-annual crops: 5 years; particularly for reclaiming land in the mountains, marshland and polder: 7 years;
-Crops: tax free in basic construction and time plus 3 years since harvest. For the private land in the mountains, marshland and polder was plus six years.
-For timber trees and perennial crops harvested once the tax only when exploitation as defined in clause 4, article 9 of this law.
3. Tax exemption for land crops cultivated new land and again switch to planting trees every year turning to crops, fruit trees: in construction time and plus 3 years since harvest.
4. Government regulations reducing the tax, the tax exemption for land reclamation to be invested by the State budget.
Article 20

Households moved to new economic zone to agricultural production are tax within the time limit prescribed in article 19 of this law and plus 2 years. If land is allocated the land for agricultural production, the tax exemption within a period of 3 years from the date of the land.
Article 21 in cases of natural disasters, the enemy shows the damage crops, agricultural land use tax be reduced or exempted for each tax households according to each service produces the following: 1. Damage from 10% to below 20%, the corresponding tax reduction according to the extent of the damage;
2. Damage from 20% to below 30%, 60% tax reduction;
3. Losses from 30% to 40%, 80% tax reduction;
4. Losses from 30% or over, 100% tax free.
Article 22 1. Tax free or tax relief for farmers producing in high, mountainous areas, border and island that produced and life more difficult;
2. Tax free or tax relief for farmers is the minority that produced and life more difficult;
3. Tax Exemption for farmers is the disabled, the elderly are not helpless.
Article 23 1. Tax exemption for households pay tax have wounded the # 1/4 and 2/4, 1/3 and class Warrior 2/3;
2. Tax free or tax relief for households is family tax martyr;
3. Tax relief for households pay tax have wounded soldiers, sick troops not belonging to an exemption under the provisions of paragraph 1 of this Article, which has many life difficulties.
Article 24 lists the proposed tax reduction review households, the tax must be listed on the Township's people to join the opinion within a period of 20 days, before the people's Committee of the superior browser.
The decision to reduce the tax, the tax exemption by competent State agencies must be reported timely for households and tax listed publicly.
Article 25 the Government detailing the tax breaks, duty-free agricultural land use.
 
CHAPTER VI HANDLING of breach of article 26 1. The violation of tax law to use agricultural land are treated as follows: a) individual organizations perjury, tax evasion, illicit access to fully tax the tax under the provisions of this Law lacks and fined by from 0.2 to 0.5 times the lack of tax time.
b) Organization, personal use of land not declared in accordance with article 11 of this law, in addition to access tax, also fined from 0.5 to 1.0 times the number of undeclared taxes.
c) Organization, individuals filed taxes or fines for delay if more than 30 days from the payable date recorded in the tax or penalty decision order without good reason, then in addition to sufficient number of taxes or fines, also fined by 0.1% tax or fine for every day it filed slowly.
2. Personal tax evasion in large quantities or has dealt with the administration many times according to clause 1 of this Article, but also the violation may be prejudice criminal liability.
Article 27 competence of handling violation is defined as follows: a the tax Bureau Chief) of the district, County, city, town in the applied forms of administrative processing and be fined up to 0.5 times the tax number missing.
b) Director of tax Department, central cities are applying the administrative processing of forms and be fined up to 1 times the tax number missing.
Article 28 individuals obstructing or simply exercise others hinder the enforcement of the law on agricultural land use tax; difficult for the investigation and handling of violating this law, depending on the extent of that infringement sanctioned politically or prejudice criminal liability.
Article 29 1. Tax officials, individuals taking advantage of the prerogatives, powers to misappropriation, embezzlement, tax in addition to compensation for the entire tax number had misappropriated, embezzled, also fined by from 0.2 to 0.5 times times the amount misappropriated, embezzled and depending on the extent of that infringement be disciplined , administrative sanction or prejudice to criminal responsibility.
2. the tax officers, individuals taking advantage of the prerogatives, powers cover the breach; decisions about tax breaks, duty-free unduly or intentionally do this Law's provisions left; the lack of accountability in the enforcement of the law on agricultural land use tax; deliberately incorrect handling causing damage to households pay tax or dealt with, depending on the extent to which violations were disciplined, the administrative sanction or prejudice to criminal responsibility.
 
CHAPTER VII COMPLAINTS and TIME LIMITS article 30 organizations, individuals have the right to complain the enforcement of tax Laws is not the correct use of agricultural land. While pending, the complainant must submit sufficient and timely tax, fines were announced.
Within a period of 30 days from the date of the notice of tax, taxpayers have the right to complain. The complaint must be submitted to the people's Committee of the communes, wards and towns where established tax book. The people's Committee of the communes, wards and towns must review, comments and moved right up the people's Committee of the district, County, town, city in the province. The tax Bureau is responsible before the people's Committee of the district, County, town, city in the province to resolve the complaint within 30 days from the date of a single nucleus; for complex cases, can extend the time limit, but not more than 60 days. So this term that has not solved, then the Bureau Chief of the tax Bureau are responsible for the consequences due to the slow processing of causes.
The tax authorities to recover tax paid, penalties were not the rules within 30 days from the date of the decision to settle the complaint; If the time limit on, each day slowly regress pay fines equal to 0.2% of the amount of tax, penalties for the disengagement to be charged.
Article 31 If the complainant does not agree with the Agency's decision accepting or too time limit on that has not resolved the complaint to the supervisor of the agency receiving the application. The Agency's decision to grant direct effect on enforcement.
Article 32 If detected and conclusions have the wrong lẵn on taxes, the tax authorities have the right to access the complete collection of that tax.
 
CHAPTER VIII IMPLEMENTATION Article 33 government organizations make agricultural land use tax laws within the country.
Article 34 the Minister of finance is responsible for directing, inspecting the implementation of agricultural land use tax Act, the final decision about the settlement of the complaint.
The heads of the central bodies of land management is responsible for organizing, directing, inspecting the survey, surveying the land, the main book, the grant of land use right certificates for each tax household.
Article 35 the people's Committee Chairman of the levels is responsible for directing the implementation and examine the observance of the Tax Law and tax organizations use agricultural land in the locality.
Article 36 the tax authorities the following powers and duties: 1. check, tax calculation established tax book, review and recommend tax breaks, tax free;
2. The organization collecting the tax, and tax, settlement tax results, pay tax;
3. Have the responsibility before the people's committees at the same level to resolve the complaints, collect taxes and reimbursement under the provisions of this law;
4. to enthral n plan to tax according to the provisions of article 13 of this law;
5. Handling of violations under the authority or recommend bail for criminal liability.
Article 37 of the levels people's Committee established the Council tax consultancy to use farmland to help people's Committee on the determination of the tax base for agricultural land use, suggest considering tax breaks, tax free.
 
CHAPTER IX Article 38 ENFORCEMENT PROVISION repealed the Ordinance of agricultural tax has been the State Council of the Socialist Republic of Vietnam tags VIII passed on January 30, 1989 and the current mode of raising money for the forest plantation land.
The previous provisions contrary to this law are abrogated.
This Act has effect from 1 January 1994.
Article 39 the Government detailing the implementation of this law.

This law was the National Assembly of the Socialist Republic of Vietnam tags third session IX, passed on July 10, 1993.