The National Assembly agreed to continue exempting agricultural land use tax until the end of 2030.

The National Assembly resolved to extend the agricultural land use tax exemption period until December 31, 2030, with an exemption amount of about VND 7,500 billion/year.

National Assembly Chairman Tran Thanh Man and Vice Chairmen of the National Assembly at the meeting. (Photo: DUY LINH)

Expected to exempt agricultural land use tax of 7,500 billion VND/year

On the afternoon of June 26, continuing the 9th Session, the 15th National Assembly voted to pass the National Assembly Resolution on exemption of agricultural land use tax.

The electronic voting results showed that, with the majority of delegates participating in the vote in favor, the National Assembly officially passed the resolution to extend the agricultural land tax exemption period.

The resolution officially takes effect from January 1, 2026. Accordingly, the National Assembly resolved to extend the exemption period for agricultural land use tax as stipulated in Resolution 55/2010 of the National Assembly on exemption and reduction of agricultural land use tax, which has been amended and supplemented by a number of articles according to Resolution 28/2016 and Resolution 107/2020 until December 31, 2030.

According to the report of the drafting agency, with the proposal to extend the tax exemption period as currently regulated until the end of 2030, the amount of agricultural land use tax exempted is about 7,500 billion VND/year.

The National Assembly voted to pass the National Assembly Resolution on exemption of agricultural land use tax. (Photo: DUY LINH)

Before the delegates pressed the button to approve, Chairman of the National Assembly's Economic and Financial Committee Phan Van Mai presented a report explaining, accepting and revising the draft resolution.

Presenting the National Assembly Standing Committee's viewpoint on the opinions of some delegates proposing a comprehensive revision of the Law on Agricultural Land Use Tax, Mr. Mai said that the comprehensive revision of this law needs to be placed within the overall work of summarizing and evaluating all tax and fee policies related to land use.

He stated that the Government has not yet conducted a comprehensive assessment of the above issues to be able to report to competent authorities for consideration and decision.

Agreeing with the immediate viewpoint of continuing to issue a Resolution on extending the period of exemption from agricultural land use tax as proposed by the Government, the National Assembly Standing Committee requested the Government to review and evaluate the agricultural land use tax exemption policy over a long period of implementation.

Along with that, overall assessment of tax and fee policies for land in general to propose tax and fee policies applicable to land use, including agricultural land, in an appropriate manner, meeting practical requirements.

Chairman of the National Assembly's Economic and Financial Committee Phan Van Mai. (Photo: DUY LINH)

If necessary, research and propose amendments to the Law on Agricultural Land Use Tax to suit the reality and management requirements in the new period, meeting the requirements stated in the conclusions and resolutions of the Party, Mr. Mai stated the viewpoint of the National Assembly Standing Committee.

In addition, he also said that some opinions suggested not exempting tax for cases of land being left fallow, not in production, or used for the wrong purpose.

No expansion of tax exemptions

Some opinions suggest stipulating specific principles, conditions and criteria for tax exemption, and at the same time having sanctions to handle cases of taking advantage of policies to use land for the wrong purposes or accumulate land and leave land fallow.

Regarding this issue, the Standing Committee of the National Assembly believes that in reality, the situation of using land for the wrong purpose, leaving land fallow, and wasting resources is still quite common.

However, specifying the criteria to determine the right subjects to be exempted from tax or not exempted from tax for abandoned land or land used for the wrong purpose requires time for research and appropriate preparation. The Government's draft Resolution on continuing to exempt agricultural land use tax submitted to the National Assembly at this time has not resolved the above issues.

In addition, the 2024 Land Law has a number of provisions to help overcome the situation of abandoned agricultural land. At the same time, the Land Law has stipulated the authority of relevant agencies in performing the task of state management of land, applying sanctions to handle violations of land use.

Therefore, the Standing Committee of the National Assembly requests to keep the draft resolution on the subjects eligible for tax exemption so that the resolution can be issued promptly, avoiding interruptions in policy implementation.

However, the National Assembly's standing body also requested the Government to conduct a full and comprehensive assessment of the current situation and effectiveness of agricultural land use in recent times, the effectiveness of the agricultural land use tax exemption policy on agricultural economic development and farmers' lives in order to develop appropriate policy solutions.

In the immediate future, the Government is requested to pay attention to fully guiding the provisions of the Land Law and have practical solutions to ensure that there is no waste or waste of land resources, prevent and handle cases of policy abuse, and improve the efficiency of land management and use in general and agricultural land in particular, Mr. Mai emphasized.

Regarding the proposal to consider and expand the tax-exempt subjects, according to Mr. Mai, the scope of application of the agricultural land use tax exemption policy according to current regulations is households, individuals and organizations directly using land for agricultural production, except for the area of ​​agricultural land that the State assigns to organizations for management but does not directly use the land for agricultural production but assigns to other organizations and individuals to receive contracts for agricultural production, then must pay 100% of agricultural land use tax during the period when the State has not yet reclaimed the land.

Therefore, the National Assembly Standing Committee proposed to keep the draft resolution as it is, not to expand the beneficiaries of the agricultural land use tax exemption policy.

Nhandan.vn

Source: https://nhandan.vn/quoc-hoi-thong-nhat-tiep-tuc-mien-thue-su-dung-dat-nong-nghiep-den-het-nam-2030-post889711.html