The DECREE detailing implementation of the law on agricultural land use tax base GOVERNMENT Government Organization Law on September 30, 1992;
Pursuant to the law on agricultural land use tax key IX Congress of the Socialist Republic of Vietnam passed on July 10, 1993;
According to the recommendation of the Minister of finance.
DECREE: chapter I SCOPE of APPLICATION article 1 AGRICULTURAL LAND USE. The Organization, individuals use land into agricultural production are obliged to pay tax on agricultural land use (collectively referred to as households pay tax), including: 1. The household farmers, households and private individuals;
2. The institutions and individuals that use agricultural land fund for the needs of public interest;
3. The business of agriculture, forestry, fisheries, forestry and farm include schools, factories, farms and other businesses stations, State bodies, business units, units of the armed forces, civil society organizations and other units using the land into agricultural production, forestry and aquaculture.
Article 2. Taxable land agricultural land use include: 1. Farmland is land annual tree planting, planting perennials, planting grass.
Annual tree planting soil is cultivated plants have growth time (from when to plant, when to harvest) is not too on 365 as rice, corn, vegetables, peanuts ... or crops once harvested for a few years but not experienced construction such as sugar cane, bananas, sedge, spikes, Lemongrass, pineapple (pineapple).
The land is arable crops of trees have grown on the 365 days, but once planted for harvest for years and underwent a period of new construction for harvest as rubber, tea, coffee, Orange, Tangerine, coconut, Palm, labels ... land of grass land is already in use on the planting of grass for livestock.
2. Land with water aquaculture is already land use aquaculture specialist aquaculture or medium cultivation medium, but basically don't use on other purposes.
3. The soil is cultivated land has been planted with forests and has delivered for organization, management, personal care and exploitation, not including the land Bare hills.
In the case of land use not subject to tax under the provisions of this master land use must still pay tax according to the provisions of the law on agricultural land use Tax.
Article 3. What kind of soil is not subject to agricultural land use tax include: 1. natural forest Land;
2. natural grassland Soil delivered to the Organization, the individual would use;
3. The land to construction land in the subject land tax;
4. Ground transportation, irrigation for fields;
5. The land professional as defined in article 62 of the law of the land is land use on purpose is not the production of agriculture, forestry and home stay;
6. The land by the Government, the people's Committee to implement the levels for the institutions, households and individuals hired under the provisions of article 29 of the law of the land.
Article 4. The enterprises of foreign investment and foreign parties to cooperate on the basis of the contract of use of agricultural land, the Vietnam Side allowed the right to use agricultural land put into raising capital does not have to pay tax on agricultural land use but have to pay land lease under the provisions of article 18 of Decree 79-CP 16-4-1993 Government.
 
CHAPTER II the TAX BASE and TAX SCHEDULE article 5. tax base the use of agricultural land is an area of land and tax class, calculated by kilograms of paddy per unit area of each land class.
Article 6. Tax area are defined as follows: 1. Area tax of individual households is tax land use practice is recorded in the shared State cadastral or measurements to the nearest land management agencies have the authority to certify according to the provisions of article 14 of the law of the land. The local case has not created major book and measurement inaccurate, not yet confirmed by the land management agency of competent jurisdiction, then the tax area is an area of land recorded in the declarations of the household tax.
In the special case where is not yet making up the delivery of the land according to Decree No. 64-CP dated 27 September 1993 by the Government, cooperatives, corporations produce make for peasant households and households in an area of personal tax of each by apartments declared and certified by the head of the cooperative or agricultural production Corporation.
2. An area of tax of each rice is actually used, allocated to each of the households pay taxes consistent with the area recorded in the book or in the declarations of their households.
3. land management agency granted in the scope of the powers specified in article 14 of the law of the land, in collaboration with the responsible tax authorities determine the tax area in his local.
Article 7. The classification of land tax calculation made under the provisions of Decree No. 73-CP dated 25 October 1993 from the Government.
Article 8. Plan to tax a year calculated by kilograms of paddy on a hectare of each soil class as follows: 1. for annual crops land and land water aquaculture: Fixed land tax Class 1 550 2 460 3 370 4 280 5 180 6 50 ³ ³ 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. For perennial fruit grown on land every year subject to tax rates as follows: by 1.3 times the land use tax annual tree planting in soil if the class, class 1, class 2 and class 3;
The annual land tax by class, if in the land of 4, 5 and 6.
4. For land to plant perennial crops harvested once subject to the tax rate by 4% of the value of output.
 
CHAPTER III TAX CALCULATION, DECLARATION and article 9 TAX BOOK. Agricultural land use tax book was created to use for many years, if the tax bases have changed the tax book must be adjusted again later in March every year. Agricultural land use tax book was created by administrative units, namely: 1. the land use only tax Household in a ward, the town established a tax book in the communes, wards and towns.
2. land use tax household in many communes, wards and towns within a district, County, city, town in the then established the tax book in the district, the County, towns and cities. If households pay tax there are land use in much of the district, County, town, city in a province, a city centrally, then set the tax book in the district, the County, the town ... where households pay tax to close its headquarters. If households pay tax have to use land in several provinces, the central cities, the land in the district, the County, the town would set the tax window, in the district, the County, the town.
3. At the latest until 30 November 1993, all organizations and individuals are using the land into agricultural production must establish declarations submitted to the people's Committee (tax authorities), where the land and established the shared tax under the provisions of clause 1, 2 of this thing.
When there is a change of land use or household changes on tax area, households pay tax must declare and submit to the people's Committee (tax authorities) where the establishment of the tax book. Every year, if too on January 31 without declaration to tax authorities shall be entitled to assign tax after the comments by people's committees at the same level in terms of area and the land tax.

4. Name in the shared household owners tax farmer, owner of the private individual, household or the head of the Organization of the agricultural land use.
Article 10. The Ministry of finance to specific instructions about setting, browser and adjust, additional agricultural land use tax book.
 
CHAPTER IV TAXATION of REVENUE TAX and article 11. Agricultural land use tax year calculated according to the calendar year from 1 January to 31 December.
Tax year but collected each year from 1 to 3 times depending on the harvest of the main crops in each locality.
Households pay taxes can pay tax before the tax was due and at times the first tax collector can file most tax all year.
According to the proposal of the Director General of tax, Chairman of the provincial people's Committee, the city of centrally defined the start time, the end time service collect taxes and announced to the whole people know.
In special cases, in the place where the agricultural land use tax book in 1994 not yet finishing has entered service collect taxes first, the Ministry of finance instructed the interim currency, the last in 1994 must be settled according to agricultural land use tax book.
Article 12. The tax base is the book to do tax notices and collecting payment. Agricultural land use tax calculated by paddy, currency in the money; private land crops harvested once tax calculated according to the extraction and production according to the actual selling price.
1. Paddy Price due to tax people's Committee Chairman, central cities decided to close the market value and not less than 10% in comparison with the local market value.
In the province, city, Paddy prices between regions have large spreads, the paddy price tax regulation for each district, County, or town.
The value of output tax of perennial harvested (wood, bamboo, rattan, song ...) calculated according to the actual selling price of each type of tree. In the case of households paying the tax is lower than the actual price, the tax rates by the people's Committee Chairman, city of centrally regulated.
Output to determine the value of the output tax of the perennial crop yields once as fact.
2. Households have direct responsibility for tax filing tax money to the State Treasury according to the notice of the tax authorities. In the case of tax officers are forced to directly collect tax money, then 10 days once the tax authorities, the tax officials must submit the tax money was collected for the State Treasury. As for the tax money collected there in large numbers, they must pay for the State Treasury. If tax officials collected money too prescribed time limit shall be considered aggressive behavior, misappropriation of tax funds.
3. in special cases the tax collectors by Paddy by the Chairman of the provincial people's Committee, the city of centrally regulated and responsible tax organization.
Article 13. The Ministry of Finance shall guide the annual tax report.
 
Chapter V the TAX REDUCTION and EXEMPTION to article 14.
1. Tax Exemption for land and hills bare used in agriculture, forestry, soils and forests the forest special purpose.
2. Tax Exemption for land crops cultivated new land and again switch to planting trees every year turning to crops, fruit trees during construction and plus 3 years since harvest.
3. The land reclaimed is the land has never been used in production or have been abandoned for at least 5 years as of the time of reclaiming put into production, if annual crops are tax free for 5 years (planted on reclaimed land in the mountains, marshland and polder is 7 years) If crops are tax free in basic construction and time plus 3 years since the start of the harvest (planted on reclaimed land in the mountains, marshland and polder was aromatic of 6 years plus), if the perennial crops harvested once, then since the start of the new harvest has to pay tax by 4% yields.
Beach land along rivers, coastal land with the water used in aquaculture production is right, Lady Ray burning land to production will not be considered reclaiming land and not to be tax free.
4. The land reclaimed by the State budget's allocation to agricultural production, if annual crops in the mountains, marshland and polder was tax free for 3 years, in the other place to be tax free for 2 years; If crops, including planting new again (except timber trees) are tax free in basic construction and time plus 1 year (in the mountains, marshland and polder was plus two years).
The case of expiry of tax exemption in the said that households pay tax are also difficult, is considering reducing up to 50% of the tax payable in the next period of time, but the entire tax reduction and exemption period not exceeding the time prescribed in paragraph 3 of this article.
The basic construction of each type of tax exempt by the perennial Chairman of people's Committee, the city of centrally regulated under the guidance of the Ministry of finance. The content guidelines, the Ministry of finance agreed with the Ministry of forestry, the Ministry of agriculture and food industry.
Article 15. The agricultural land use tax exemption for household moves to a new economic zone shall be as follows: 1. The land was given to agricultural production to be tax free under article 15 of this Decree and plus 2 years;
2. the assigned Land is land in production agriculture, if used to plant trees every year, then tax free 3 years from the date of the land; If used on crops that are tax-exempt under the provisions in article 14 paragraph 3 of this Decree and plus 2 years.
Article 16.
1. The agricultural land use tax exemption for farmers producing in high, mountainous areas, border and island and the farmers belong to minorities that are produced and life difficult are the specific rules for the following situations: Households producing in high ridge the remote islands, the Mainland, the terraces could not plough the disposal by cattle;
Farmers belonging to the ethnic minorities living on the slopes of high mountains and deep, secluded areas;
Farmers belonging to ethnic minorities in other regions that the difficult life as an unexpected accident, the family trade, ill soldiers, the families with the revolution outside an under the provisions of clause 2, 3, 4 this.
2. The agricultural land use tax exemption for farmers is the disabled, the elderly are not helpless was specified for the following cases: the householder in working age but disability no longer labor ability.
The disabled elderly people living alone are not helpless.
3. agricultural land use tax Exemption for households pay tax have wounded the # 1/4 and 2/4, 1/3 and class Warrior 2/3.
4. Household martyr tax-exempt use of agricultural land is a living person who is entitled to subsistence allowance nurtured by current rules.
5. Reducing the must not exceed 50% of the tax revenue record for farmers producing in high, mountainous, island, border and other farmers in the minority that the production and lives swallowed up in addition to the object specified in paragraph 1 of this article.
6. Reducing the must not exceed 50% of the tax revenue record for household wounded soldiers, sick soldiers in addition to the object prescribed in clause 3 and clause 4 of this life that are more difficult.
Area are considering reducing or exempting taxes of every households as defined in this Article is true cultivation area, but do not exceed the limits prescribed in article 44 of the law of the land.
Article 17. Cases due to natural disaster, the enemy shows how crop losses, 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.
The damage rate is determined on the basis of the obtained yields the fact each service compared with yields calculated productivity reference when grading the land tax.
Article 18. Chairman of the provincial people's Committee, the central cities decided to reduce taxes, agricultural land use tax exemption under the proposal of the Director General of taxes.
The decision to reduce the tax, the tax exemption must be notified to each of the households are reducing taxes, tax free.
The Minister of finance is responsible for the instructions and check the implementation of the reduction, remission of the locality; be entitled to annul the decision to reduce the tax, contrary to this Decree and the Prime Minister's report.
 
CHAPTER VI PROCESSING of VIOLATION of article 19. The handling of the breach of agricultural land use tax Law are defined as follows: 1. The organisation of personal, perjury, tax evasion, illicit addition to tax payable tax lack enough as a rule also fined, first offense: 0.2; Second: 0.4 times; third time: 0.5 times the tax number missing.
2. organizations and individuals using land without declaring the tax agency was right to assign tax after the comments by people's committees at the same level in terms of area and the land tax, in addition to fully access the remaining tax fines, 1st offense : 0.5 times; session 2:0.8; third time: 1.0 times the number of undeclared taxes.
3. organizations and individuals filed taxes or fines for delay, if it is 30 days from the date of filing in order to tax collectors or sanction decision without good reason, in addition to tax fully or fines also fined by 0.1% tax or fine for each day delay filing.
Filing taxes or fines for delay in the following circumstances are deemed to be legitimate reasons as in rainy harvest, consumption is slow or difficult consumption, lack of transport, households experiencing unexpected accident tax confirmed by the people's Committee of the commune, Ward , the town.
4. The cases can be traced to criminal studies include: tax evasion to the amount equivalent to the value of 5 tons of rice;
Were 3 times the sanctions under Administrative Account 1, 2, 3 this but also re-offense.
Article 20.
1. the tax officers, individuals taking advantage of the prerogatives, powers to misappropriation, invasion, embezzled money tax, in addition to compensation for the money was misappropriated, embezzled, also dealt with as follows: constitute, objective tax money as defined in article 12 of this Decree, be fined by 0.2 times the amount misappropriated;
Embezzled tax money fines equal to 0.5 times the amount embezzled. after sufficient amount of tax and penalties, then depending on the extent to which violations were disciplined or prejudice criminal liability.
2. the tax officers, individuals taking advantage of the prerogatives, powers cover the violators of discipline, if it was, then, to rescue many times criminal liability; the decision to reduce the tax, tax exempt, inform wrong decisions reduced, tax free, deliberately broke the rules of the law of the State, causing damage to households pay tax or who dealt with the right to compensation for damages and depending on the extent of that infringement sanctioned politically or prejudice criminal liability.
Article 21. Competent to handle violation as follows: Tax Bureau Chief Bureau applied the administrative processing of forms and be fined up to 0.5 times the lack of tax amount;
Director tax applied forms of administrative processing and be fined up to 1 times the lack of tax amount;
If consider violations to prejudice criminal liability, the tax authorities transferred the records to the appropriate legal authority.
 
CHAPTER VII COMPLAINTS and TIME LIMITS Article 22.
1. All the organizations and individuals who are or are not tax households households pay tax have the right to complain and accuse the enforcement of Tax Laws is not the correct use of agricultural land; households pay tax have the right to appeal the Tax Law enforcement use of agricultural land is not true for households; While the pending complaint, households pay tax must still submit sufficient and timely tax, fines were announced. If late tax or fine still dealt with as the case filed taxes or fines for delay provided for in paragraph 3 of article 19 of this Decree.
The own complaints about tax, then within 30 days of receiving the notice, filed taxes, households pay tax to make right the khiều complaint with the Agency informed.
2. The complaint must be sent to the competent authorities solve sequence from low to high. The State Agency received a complaint about taxes not subject to his jurisdiction, then in five days to transfer it to the relevant jurisdiction; at the same time notify the complainant knew.
If the complainant does not agree with the decision of the competent authority or the 30 day time limit too which have not been resolved then has the right to appeal to the competent agency supervisor. The decision of the competent authorities to grant direct effect on enforcement. If the khiều complaint has yet to agree with the decision that was right to complain directly to the highest. The Minister of finance is authorized final decision resolving the complaint about taxes and responsible decisions.
3. The tax and pay fines of macular degeneration is made by paying directly to taxpayers or the tax next year.
4. If the findings and conclusions have confusion on taxes, the tax authorities to access currency or tax refund that confusion by collection, complete access directly the plus or minus to tax next year as agreed with the tax household.
 
CHAPTER VIII IMPLEMENTATION Article 23. The Minister of finance is responsible for directing the work of collecting the taxes, inspection, inspection of the work of agricultural land use tax within the country, resolving complaints, recommendations on agricultural land use tax.
General Director of the Bureau of land management is responsible for determining the area of the soils, directing and inspect the local established the main address book as the basis for the determination of taxable land, in cooperation with the Finance Minister the Prime Minister approves tax area of each locality.
General Director of the Bureau of statistics is responsible for determining the average yield in 1986-1990 of the crops in the local provider for the Finance Ministry and relevant agencies.
The Minister of agriculture and food industry, Minister for fisheries, Forestry Minister and General Director of the Bureau of land management has the responsibility to coordinate with the Finance Minister to steer, guide and grading the land tax.
Article 24. Chairman of the provincial people's Committee, the city of centrally responsible: a) steer, oversee the Organization of land use tax local agriculture;
b) define an area of tax reports to the Finance Ministry and the Prime Minister approved;
c) standard base of each land and real class of local production, directs the classification of land tax locally;
d) Browser window tax, the decision the Organization collect taxes, tax time, announced the decision to tax rates in the money in each of the service tax, tax exemption, reduction decisions according to the proposals of the Director General of taxes.
Article 25. Chairman of the district people's Committee, district, town, city in the province have the task of directing the agricultural land use tax in his local:

a) based on the standards of the land class and the instructions of the provincial people's Committee, the central cities, directing the land tax class, browser window tax of the communes, wards and towns and subdivisions, reported the people's committees and the superior tax authorities;
b) recommend to the President of the people's Committee on the level of the reduction, remission; transfer the complaint about taxes for the tax Bureau; the direction of the industry and the people's committees of communes, wards and towns to coordinate and assist the tax authorities held currency lodging tax on agricultural land use.
Article 26. Chairman of people's Committee of the communes, wards and towns have the task directly oversee the Organization of land use tax local agriculture: a) based on the regulations of the competent State agencies, to organize the inventory and identify land taxable, land classification tax, tax book, set, organize currency lodging taxes; the people's Committee proposal on the level of the reduction, the tax exemption as proposed by the Council tax consultancy communes, wards and towns; announcement of reductions, tax free of authority to tax households.
b) Transfer Tax complaint up people's Committee.
Article 27.
1. the General Director of the tax Bureau shall assist the Minister of finance directed the work of agricultural land use tax within the whole country: the Organization directing and inspect, inspect the identification of an area of tax calculation, tax calculation, setting land class window tax, tax collection, the Organization made steady , tax free and payment currency lodging taxes within the country;
Synthesis and analysis of the area and land class of the local tax, preparing the necessary documents to the Minister of finance approved the Prime program as a base set of tax and book income tax organization;
Recommendations to the Minister of finance repealed decision not right about tax breaks, tax free;
In preparation for the Finance Minister to resolve the complaint and denunciation of agricultural land use tax.
2. the Director of the tax Bureau and head of the tax Bureau has the responsibility and powers Steering: organization check, inspect and perform the identification area and land tax class, setting the tax book the same level people's committees and the superior tax agency report;
Review and recommend to the people's committees at the same level and reported to the tax authorities on the level of the reduction, the local taxes; make the right decisions for reduction, tax free;
The Organization collect taxes, tax filing and payment of tax, the tax revenue results, report to the people's committees at the same level and on the level of tax bodies;
Perform the task, and the recurring reports on taxes with tax authorities over the level prescribed by the Ministry of finance;
assign tax according to the provisions of article 9 of this Decree;
Responsibility before the people's committees at the same level on the resolution of the complaint accusations about taxes; tax collection and tax refund;
Processing the violation under the jurisdiction.
Article 28.
a) levels people's Committee established the Council tax consultancy to use farmland to help people's Committee on determining tax area; grading the land tax; reviewed and recommended the case be considering tax breaks, tax free.
b provincial people Committee), the city of centrally defined component the Council tax consultancy to use agricultural land in the provincial and district levels. The composition of the Council tax consultancy in town include: Chairman of the Board: the Chairman or Deputy Chairman of the people's Committee of the commune;
Delegation member: Person in charge of the work of the social tax;
The Deputy the Chief: hamlet (hamlet), Hamlet;
Communal farmers Union representative;
Communal land management officers;
Social statistics officer.
Article 29. The Ministry of finance to ensure funding for the collection of tax in town and running of Council tax levels.
The Minister, head of the Organizing Committee – Government officials in collaboration with the Minister of finance is responsible for the consolidation and reinforcement of tax collectors in the communes, wards, towns, land use tax laws to ensure agriculture be obey seriously.
 
CHAPTER IX article 30 ENFORCEMENT TERMS. The Decree has effect from 1 January 1994. Separate provisions on the Declaration tax area, determine the tax base and tax book have effect from June 25, 1993.
The tax rules on Agriculture and forest farming charge mode previously only effective to the end of December 31, 1993.
Article 31. The Minister of Finance shall guide the implementation of this Decree.
Article 32. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for organizing the implementation of this Decree.