Accordingly, the National Assembly resolved to extend the exemption period for agricultural land use tax as prescribed in Resolution No. 55/2010/QH12 dated November 24, 2010 on exemption and reduction of agricultural land use tax, which was amended and supplemented by a number of articles under Resolution No. 28/2016/QH14 dated November 11, 2016 and Resolution No. 107/2020/QH14 dated June 10, 2020, until December 31, 2030.
This Resolution takes effect from January 1, 2026. The Government shall detail and guide its implementation.
Previously, according to the report on explanation, acceptance and revision of the draft Resolution, the Standing Committee of the National Assembly said: There were some opinions suggesting extending the period of exemption from agricultural land use tax longer than the draft Resolution (possibly extending the period of exemption from agricultural land use tax until the end of 2035). Regarding this content, the Standing Committee of the National Assembly said that, in the context of the domestic and world economies undergoing rapid changes, there has been no specific assessment of the socio-economic development strategy for the period after 2030, the Government has not analyzed the contents related to land use in general, agricultural land in particular, to have the necessary basis for proposing the issuance of long-term policies (longer than the provisions in the draft Resolution).
Therefore, the Standing Committee of the National Assembly reports to the National Assembly to keep it as prescribed in the draft Resolution.
Source: https://hanoimoi.vn/tiep-tuc-mien-thue-su-dung-dat-nong-nghiep-den-het-31-12-2030-706877.html
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