THE
GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No:
84-CP
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Hanoi, August 08, 1994
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DECREE
ON
DETAILED PROVISIONS FOR THE IMPLEMENTATION OF THE ORDINANCE ON ADDITIONAL TAXES
ON HOUSEHOLDS USING OVER-QUOTA AGRICULTURAL LAND
THE GOVERNMENT
Pursuant to the Law on
Organization of the Government on the 30th of September, 1992;
Proceeding from the Ordinance on Additional Taxes on Households Using
Over-Quota Agricultural Land passed by the Standing Committee of the National
Assembly on the 15th of March, 1994;
At the proposal of the Minister of Finance,
DECREES:
I. TAX PAYERS AND THE TAXABLE
OBJECTS
Article 1.- Tax payers:
Households which use
agricultural land in excess of the quotas prescribed by the law shall pay
additional taxes in accordance with the provision of this Decree.
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Article 2.-
The taxable objects:
The taxable objects are the
areas of agricultural land used in excess of the quotas prescribed by the law.
The quotas of agricultural land
to be assigned to each of the households as prescribed for each category and
locality by Decree No 64-CP issued on the 27th of September, 1993, by the
Government are as follows:
1. For agricultural land to be
grown with annual plants: in the provinces of Minh Hai, Kien Giang, Soc Trang,
Can Tho, An Giang, Vinh Long, Tra Vinh, Dong Thap, Tien Giang, Long An, Ben
Tre, Tay Ninh, Song Be, Dong Nai, Ba Ria-Vung Tau and Ho Chi Minh City, the
areas shall not exceed 3 (three) hectares; in other provinces and cities
directly under the Central Government, they shall not exceed 2 (two) hectares.
2. For agricultural land to be
grown with perennial plans: in low-land communes, the areas shall not exceed 10
(ten) hectares; in mid-land and mountainous communes, they shall not exceed 30
(thirty) hectares.
II. BASES FOR
TAX CALCULATION
Article 3.- The bases for
calculating the additional taxes are the over-quota area of agricultural land,
the average tax levied on each category of agricultural land and the tax rate
which is 20% (twenty percent) of the tax on the use of agricultural land.
Article 4.-
If a household is using many categories of agricultural land, the areas
subjected to additional taxes shall be calculated on the basis of the quotas
prescribed for each category.
Article 5.-
The average tax levied on each category of agricultural land, which is a base
for calculating additional taxes, is the average of the taxes on the use of
agricultural land per land unit of each land category used by the tax-paying
household.
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Article 6.- The registration
of the use of over-quota areas of agricultural land for calculation of
additional taxes shall be conducted in accordance with the provision of Article
11 of the Law on Taxes on the Use of Agricultural Land and Article 9 of Decree
No 74-CP issued on the 25th of October, 1993, by the Government.
A household which is using
agricultural land in different communes, city wards, districts, provincial
towns and cities in one or many provinces or cities directly under the Central
Government shall, apart from filing a tax return with the tax agency at the
locality where it registers for taxes on the use of agricultural land, file a
combined tax return on all the agricultural land areas it is actually using in
different localities with the tax agency at the locality of its residence.
Article 7.-
On the basis of the tax return filed by the household, the tax agency at the
locality where the household resides shall check the entire area of
agricultural land that it is using in different localities to calculate the tax
it has to pay in addition to its tax calculated in accordance with Article 9 of
the Law on Taxes on the Use of Agricultural Land.
Article 8.-
The additional taxes shall be calculated annually along with the tax on the use
of agricultural land to be paid by the household, included in its record of tax
on the use of agricultural land and paid to the tax agency at the locality of
its residence together with its tax on the use of agricultural land.
Article 9.-
A household, which is paying these additional taxes for use of over-quota
agricultural land in different localities but which is residing at a
non-agricultural area, shall file its tax return with, and pay the taxes at,
the locality where it registers for taxes.
Regarding the calculation,
registration and collection of the additional taxes of these households, the
tax agency at the locality where the household registers its tax record and the
household itself shall work out an agreement on the place where the household
shall pay its addition taxes on the use of over-quota agricultural land.
IV.
IMPLEMENTATION PROVISIONS
Article 10.- The tax
reduction and exemption, the handling of violations and complaints and the
collection of additional taxes on households using over-quota agricultural land
shall be implemented in accordance with the Law on Taxes on the Use of
Agricultural Land and the documents guiding the implementation of the Law on
Taxes on the Use of Agricultural Land and the documents guiding the
implementation of the Law on Tax on the Use of Agricultural Land.
Article 11.-
This Decree takes effect as from the 1st of January, 1994.
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Article 13.-
The ministers and heads of agencies of ministerial level, the heads of agencies
attached to the Government, and the presidents of the People's Committees of
provinces and cities directly under the Central Government shall be responsible
for the implementation of this Decree.
ON
BEHALF OF THE GOVERNMENT
FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER
Phan Van Khai