Nghị định 292/2025/NĐ-CP hướng dẫn Nghị quyết 216/2025/QH15

DECREE

ON ELABORATION AND GUIDANCE ON IMPLEMENTATION OF RESOLUTION NO. 216/2025/QH15 DATED JUNE 26, 2025 OF THE NATIONAL ASSEMBLY ON EXTENDING THE EXEMPTION PERIOD OF AGRICULTURAL LAND USE TAX

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Law on Agricultural Land Use Tax No. 23-L/CTN;

Pursuant to the Law on Tax Administration No. 38/2019/QH14, amend by Law No. 56/2024/QH15;

Based on Resolution No. 216/2025/QH15 of the National Assembly on extending the exemption period for agricultural land use tax; Resolution No. 55/2010/QH12 of the National Assembly on exemption and reduction of agricultural land use tax amended by Resolution No. 28/2016/QH14 of the National Assembly;

At the request of the Minister of Finance;

The Government hereby issue a Decree on elaboration and guidance on the implementation of Resolution No. 216/2025/QH15 dated June 26, 2025, of the National Assembly on extending the exemption period for agricultural land use tax.

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This decree provides for the subjects eligible for tax exemption, classification of land subject to tax, and the duration of exemption from agricultural land use tax.

Article 2. Subjects eligible for exemption from agricultural land use tax

The subjects eligible for exemption from agricultural land use tax are those specified in Article 1 of Resolution No. 55/2010/QH12 dated November 24, 2010, of the National Assembly on exemption and reduction of agricultural land use tax (amended by Resolution No. 28/2016/QH14 dated November 11, 2016, of the National Assembly). To be specific:

1. Exemption from agricultural land use tax for the entire area of ​​agricultural land used for research and trial production; the area of ​​land for annual crops as prescribed by land law; and the area of ​​land used for salt production.

2. Exemption from agricultural land use tax for the entire area of ​​agricultural land with use right assigned or recognized by the State for poor households.

The determination of poor households is based on the poverty standards attached to the Decree of the Government.

In cases where the People's Committee of the province/city has specific regulations on the poverty standards according to the law applicable in the provinces/cities, the poverty standards prescribed by the People's Committee of the province/city shall be used to determine poor households.

3. Exemption from agricultural land use tax for the entire area of ​​agricultural land for the following subjects:

a) Households and individuals to whom the State has assigned or recognized the right to use agricultural land for agricultural production, or who have received the transfer of the right to use agricultural land (including inheritance and gifts of the right to use agricultural land).

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c) Households and individuals engaged in agricultural production who contribute their agricultural land use rights to establish agricultural production cooperatives and cooperative unions in accordance with the Law on Cooperatives.

4. Exemption from agricultural land use tax applies to agricultural land allocated by the State to economic organizations, political organizations, socio-political organizations, professional social organizations, public service providers, and other entities that are directly using the land for agricultural production.

For agricultural land allocated by the State to business organizations, political organizations, socio-political organizations, professional social organizations, public service providers, and other entities that are managing the land but not directly using it for agricultural production, and instead leasing it to other organizations or individuals under contract for agricultural production, the land shall be repossessed in accordance with the Land Law; during the period before the State repossesses the land, 100% of the agricultural land use tax must be paid.

5. The procedures and documentation for tax declaration and exemption under this Article shall comply with laws on tax administration.

Article 3. Classification of land subject to tax

Classification of land subject to agricultural land use tax is based on the land classification in accordance with  Decision No. 326/TTg dated May 18, 1996, of the Prime Minister on approving Classification of land subject to agricultural land use tax and the Prime Minister's Decision approving adjustments to classification of land subject to agricultural land use tax (if any).

Article 4. Tax exemption period

The period of exemption from agricultural land use tax specified herein shall begin from January 1, 2026 to December 31, 2030.

Article 5. Effect

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a) Decree No. 20/2011/ND-CP dated March 23, 2011 of the Government on elaboration and guidance on the implementation of Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on exemption and reduction of agricultural land use tax.

b) Decree No. 21/2017/ND-CP dated February 24, 2017 of the Government, amending Decree No. 20/2011/ND-CP dated March 23, 2011 of the Government, on elaboration and guidance on the implementation of Resolution No. 55/2010/QH12.

c) Decree No. 146/2020/ND-CP dated December 18, 2020 of the Government, amending Decree No. 20/2011/ND-CP.

2. Ministers, heads of ministerial-level agencies, heads of government agencies, Presidents of provinces and centrally affiliated cities, and relevant organizations and individuals are responsible for implementing this Decree.

ON BE HALF OF GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Ho Duc Phoc