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MINISTRY
OF FINANCE
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.:
120/2011/TT-BTC
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Hanoi,
August 16, 2011
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CIRCULAR
GUIDING DECREE NO.20/2011/ND-CP DATED 23/03/2011 OF THE
GOVERNMENT DETAILING AND GUIDING THE IMPLEMENTATION OF THE RESOLUTION
NO.55/2010/QH12 DATED 24/11/2010 OF THE NATIONAL ASSEMBLY OF THE EXEMPTION
FROM, REDUCTION OF TAX OF AGRICULTURAL LAND USE
Pursuant to the 1993 Law on
Agricultural Land Use Tax;
Pursuant to the 2003 Land
Law;
Pursuant to the Tax
Administration Law No.78/2006/QH11;
Pursuant to the Resolution
No.55/2010/QH12 dated 24/11/2010 of the National Assembly of Socialist Republic
of Vietnam of XII session on the exemption from, reduction of agricultural land
use tax;
Pursuant to the Decree
No.20/2011/ND-CP dated 23/03/2011 of the Government detailing and guiding the
implementation of the Resolution No.55/2010/QH12 dated 24/11/2010 of the
National Assembly on the exemption from, reduction of agricultural land use
tax;
Pursuant to the Decree
No.118/2008/ND-CP dated 27/11/2008 of the Government regulating functions,
duties, powers and organizational structure of Ministry of Finance,
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Chapter I
CONTENTS OF EXEMPTION
FROM AND REDUCTION OF AGRICULTURAL LAND USE TAX
Article 1.
Objects of exemption from, reduction of agricultural land use tax
Objects of exemption from,
reduction of agricultural land use tax shall comply with the provisions of
Article 1 of Decree No.20/2011/ND-CP, specifically:
1. Exemption from agricultural
land use tax for the whole area of agricultural land for research, trial
production; land area for annual crop with at least one rice crop in a year;
land area for salt making.
Land area for annual crop with
at least one crop per year include land area planned, with plan to plant at
least one crop per year or land area planned, with plan to plant annual crop
but there is at least one crop per year in reality.
2. Exemption from agricultural
land use tax for the whole agricultural land area assigned by the State or
recognized for the poor.
The identification of poor
households is based on the standards of poor households issued by decision of
the Prime Minister from time to time.
For the period of 2011-2015, the
identification of poor households is in accordance with provisions of the
Decision No.09/2011/QD-TTg dated 30/01/2011 of the Prime Minister promulgating
the standards of poor households, nearly-poor households for the period of
2011-2015, and the amended, supplemented documents (if any).
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3. Exemption from agricultural
land use tax for agricultural land area within the limits of agricultural land
for the following objects:
a) Households and farmers
assigned or accredited land to produce agriculture by the State, including land
from inheritance, donation, and receipt of land use right transfer.
Households and farmers including
those who have permanent residence in the locality; people with the main living
source by agriculture, forestry, aquaculture and salt production certified as
long-term residence in the locality but having no number of inhabitants by the
People's Committee of commune, ward and townships (hereinafter referred to as
the commune-level People's Committee); the households and individuals
previously operated in the non-agriculture sector and having number of
inhabitants in the locality but unemployed in present; state officers and civil
servants, public employee, workers and soldiers left their jobs due to health
loss or due to rearrangement of production, down- staffing enjoyed lump-sum
allowance or allowance for some years and permanently residing in the locality;
children of officers and civil servants, public employee, workers living in the
locality at the working age but having no jobs.
b) Households and individuals
who are members of cooperatives in agricultural production received stable
allotment land of cooperatives, state farms, state forestry farms for
agricultural production in accordance with the law provisions.
The land allotment of
cooperatives and state farms, state forestry farms for agricultural production
is made under the provisions of the Decree No.135/2005/ND-CP dated 8/11/2005 of
the Government and the guiding documents.
c) Households and individuals
who are farm members, forestry farm members have received stable allotment land
of state farms, state forestry farms for agricultural production in accordance
with the law provisions.
Farm members, forestry farm
members including officials, workers and public employees working for state
farms, state forestry farms; households with people who are working for state
farms, state forestry farms or retired, left their jobs due to labor health
loss and enjoy allowance as prescribed by law, residing in the locality;
households with need for direct agricultural production, forestry production,
aquaculture and residing in the area.
d) Households and individuals of
agricultural production are entitled to use their agricultural land to
contribute for the establishment of cooperatives of agricultural production in
accordance with provisions of the Law on Cooperatives.
Article 2.
Objects to reduction of agricultural land use tax
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1. To reduce 50% of agricultural
land use tax records recorded annual revenue for the area of agricultural land
in excess of quota of agricultural land allotted but not exceeding the limit of
receipt of agricultural land use right transfer for households, individuals
defined at Clause 3, Article 1 of the Decree No.20/2011/ND-CP.
Agricultural land area beyond
the limit of receipt of agricultural land use right transfer must be paid 100%
of agricultural land use tax.
2. Agricultural land area allotted
by the State to the economic organizations, political organizations, political
- social organizations, social - professional organizations, non-business
units, and other units are specified as follows:
a) To reduce 50% of agricultural
land use tax recorded annual revenue for the area of agricultural land which
the State allotted to the economic organizations, political organizations,
political - social organizations, social - professional organizations,
non-business units, and other units that are directly using land for
agricultural production.
b) Agricultural land area which
are being managed by the economic organizations, political organizations,
political - social organizations, social - professional organizations,
non-business units and other units allotted by the State but not directly used
for agricultural production and assigned to other organizations or individuals
under contract to undertake agricultural production shall be recovered under
the provisions of the Land Law. During the un-recovered time by the State, 100%
of agricultural land use tax shall be paid.
3. To reduce 50% of agricultural
land use tax recorded annual revenue for the area of agricultural land which
the State allotted to the people's armed units for management and use.
Chapter II
LAND LIMIT AND LAND
GRADE
Article 3.
Limit of agricultural land, limit received the agricultural land use right
transfer
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Where the People's Committees of
provinces and cities directly under the Central Government have not issued yet
the specific levels on the limit of allotment of agricultural land, then shall
apply the maximum level specified in Article 70 of the Land Law, Article 69 of
the Decree No.181/2004/ND-CP dated 29/10/2004 of the Government.
2. Limit for receipt of
agricultural land use right transfer shall comply with the provisions of
Article 71 of the Land Law, the Resolution No.1126/2007/NQ-UBTVQH11 dated 21/6/2007
of the National Assembly Standing Committee and the specific levels defined by
People's Committees of provinces and cities directly under the Central
Government for application in the localities.
Where the People's Committees of
provinces and cities directly under the Central Government have not issued yet
the specific levels on the limit of receipt of agricultural land use right
transfer, then shall apply the maximum level specified in the Resolution
No.1126/2007/NQ-UBTVQH11 dated 21/6/2007 of the National Assembly Standing
Committee.
3. Limits of agricultural land
are determined for each soil type:
3.1. Where taxpayers for
agricultural land use have both area of agricultural land for annual crop
(excluding rice land) and land area for perennial crops, the land area limit of
agricultural production used as basis of tax exemption is calculated separately
for each type of land for planting annual crops, perennial tree planting land.
Example 1: Mr. A’s household of
farmers living in the northern delta has two types of agricultural production
land including land for planting annual crops being 6 ha (agricultural land
allotment limit as prescribed is 2 ha, limit of receipt of agricultural land
use right transfer under the provisions is 4 ha); perennial tree planting land
being 15 ha (agricultural land allotment limit prescribed is 10 ha, limit of
receipt of agricultural land use right transfer under the provisions is 20 ha).
Mr. A’s household is exempted
from tax of agricultural land use as follows:
- For land area for planting
annual crops:
▪ Being exempted from tax for
the area in the agricultural land allotment limit is 2 ha;
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▪ Mr. A must pay 100% of the
agricultural land tax for the area exceeding limit of receipt of agricultural
land use right transfer being 2 ha (6 ha - 4 ha = 2 ha).
- For land area for planting
perennial trees:
▪ Being exempted from tax for
the area in the limit being 10 ha
▪ Being reduced 50% of tax
recorded revenue for the area in excess of the agricultural land allotment
limit but not exceeding limit of receipt of agricultural land use right
transfer being 5 ha.
3.2. Where the total land area
for planting annual crops of the taxpayer has both land area for planting
at least one rice crop per year and land area for planting other annual
crops, land area limit of agriculture production to review exemption or
reduction of tax shall be calculated separately for the area for planting other
annual crops.
Example 2: Mr. B’s household of
farmers living in the northern delta has total area of agricultural production
land for planting annual crops being 3 ha (agricultural land allotment limit as
prescribed is 2 ha), including land area for planting at least one rice crop
per year being 0.5 ha, land area for planting other annual crops being 2.5 ha.
Mr. B is exempted from
agricultural land use tax for rice growing land area being 0.5 ha; exempted
from agricultural land use tax for land area for planting other annual crops in
the limit being 2 ha; reduced 50% of tax recorded revenue for land area
exceeding the limit for other annual crop planting land being 0.5 ha.
3.3. Where taxpayer registered
permanent residence in a commune, but has land area of agricultural production
in other communes (including the commune of a rural district in a province) who
are objects of reduction of or exemption from agricultural land use tax, the
land limit of agricultural production for each soil type used as a basis for
tax reduction, exemption is calculated separately for the total area of each
land type in the different communes combined.
Article 4.
Rank of taxable land
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Where a locality has been
approved by the Prime Minister to adjust taxable land rank of agricultural land
use from 2011, comply with that regulation stably till the end of 2020.
Chapter
III
ORGANIZATION OF
IMPLEMENTATION
Article 5.
Competence and order of tax exemption or reduction
Competence to determine and
order to issue the decision on exemption and reduction of agricultural land use
tax shall comply with the provisions of the law on tax administration, namely:
1. The tax agency determines and
makes decision on reduction or exemption of agricultural land use tax:
Director of Department of tax
decides on reduction or exemption for taxpayers which taxes are managed
directly by the Department of tax.
Head of the Branch of Tax
decides on reduction or exemption for taxpayers which taxes are managed
directly by the Branch of Tax.
2. Order of exemption and
reduction:
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For taxpayers which taxes are
managed directly by the Branch of Tax (including the case managed by the
Department of Tax but the taxes collection are authorized for the Branch of
Tax), the Branch of Tax shall set up its own list and amount of tax exempted or
reduced of each taxpayer to submit to the Department of Tax for approval and
promulgation of decisions on tax exemption or reduction for taxpayers.
For taxpayers under management
of the tax collection by the Tax Branch, director of the Tax Branch shall issue
the decision on tax exemption or reduction accompanied by a list of taxpayers
exempted or reduced of each commune.
Pursuant to the list of
taxpayers exempted or reduced agricultural land use tax that were determined by
the tax agency, commune-level People's Committee announces the tax amount
exempted or reduced to each taxpayer that has been approved and posts up
publicly in the convenient places for taxpayers’ knowledge.
For the cases of tax exemption
under the provisions of Clause 1, Article 1 of the Decree No.20/2011/ND-CP, the
tax agency issues a decision on lump-sum tax exemption for many years
corresponding to time limit of the tax exemption of the specific cases as
prescribed by law.
3. Tax Branches send reports on
the tax exemption and reduction made by the Tax Branches in 2011 to the Tax
Departments of provinces and cities to monitor and inspect. Every year, if
having the adjustment of objects and the tax amount exempted or reduced, the
Tax Branches shall send additional reports to the Tax Departments of provinces and
cities. The reports must be submitted to the Tax Departments of provinces and
cities within 15 days from the date of issue of decision on exemption or
reduction.
The Tax Departments of provinces
and centrally-run cities synthesize the reduction or exemption of agricultural
land use tax of the locality and send reports to the General Department of
Taxation prior to 31/12/2011. Every year, if there is any adjustment on tax
calculating bases leading change of agricultural land use tax amount exempted
or reduced of the provinces, cities, the Tax Departments of provinces and
centrally-run cities synthesize and make additional report to the General
Department of Taxation before 31/12 of the year.
Article 6.
Organization of implementation
1. Establishment of tax books of
each year:
Based on the tax books of
agricultural land use in 2010 and the actual local situation, Tax Branches
shall coordinate with commune-level People's Committees to identify objects of
tax exemption, tax reduction, objects required to pay 100% of agricultural land
use tax from 2011 onwards to establish the tax books as follows:
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Original tax books made are
required to show the whole area of agricultural production land of
organizations, households and individuals, including: the total area of
agricultural production land of organizations, households and individuals;
area of agricultural land which is object of tax-exemption according to
provisions in Article 1 of the Decree No.20/2011/ND-CP; area of agricultural
land which is object of reduction of agricultural land use tax specified in
Article 2 of the Decree No.20/2011/ND-CP; land area exceeding the limit of
receipt of land use right transfer required to pay 100% of tax for agricultural
land use and other cases required to pay 100% of tax for agricultural land use.
After the original tax books
have been made, extract and transfer the area to be reduced 50% of tax
(required to pay 50% of tax for agricultural land use recorded revenue) and the
area required to pay 100% of tax for agricultural land use tax to the tax books
to track collection at specified in point 1.2 below for tax collection
management.
Objects exempted from tax must
only make dossiers to conduct procedures for review tax exemption agricultural
land use once for many years.
Taxpayers who have made dossiers
to conduct procedures for tax exemption of agricultural land use and have named
in the original tax exemption book from 2010, now are objects of tax exemption
under the Decree No.20/2011/ND-CP must not re-declare and re-make dossiers for
review tax exemption, tax agencies shall transfer tracking book from the 2010
tax books to the 2011 tax books.
If there is any change in tax
calculating bases in year, the taxpayer shall re-declare and submit to
commune-level People's Committee for adjusting the tax book.
Objects eligible for tax
exemption under the original tax books are bases for tracking objects of tax
exemption from 2011 tax year to 2020 tax year.
1.2. Establishment of tax book
to trace the subjects required paying 50% and the subjects required paying 100%
of tax for agricultural land use every year (called as tracking book of tax
collection).
Based on tracking books of tax collection,
tax agencies monitor the collection and payment and review for tax reduction,
exemption under current regulations.
Tracking book of tax collection is made one time (extracted and transferred
from the original book). If there is any change in tax calculating bases in
year, the taxpayer shall re-declare and submit declaration dossier to
commune-level People's Committee for adjusting the tax book.
The settlement of agricultural
land use tax and process of making tax books for taxpayers of agricultural land
use shall comply with the guidance in Circular No.89-TC/TCT dated 09/11/1993 of
the Ministry of Finance guiding the implementation of the Decree No.74/CP dated
25/10/1993 of the Government detailing the implementation of Law on
Agricultural Land Use Tax.
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In case of being exempted from
or reduced tax under the Resolution No.15/2003/QH11 dated 17/06/2003 of the
National Assembly, it shall be implemented as prescribed in Clause 1, Article 6
of this Circular.
In case of not having yet been
exempted from or reduced tax under the Resolution No.15/2003/QH11, now being
object of tax reduction of or exemption from agricultural land use tax under
the Resolution No.55/2010/QH12 and the Decree No.20/2011/ND-CP, it shall
implement as follows: Tax Branches collaborate with the agricultural and
forestry farms to deliver declarations of calculating agricultural land use tax
to the households receiving land by contract; cross-check tax declaration with
contract assigning land on land area, land grade and amount of agricultural
land use tax recorded annual revenue of each household and included in the original
tax books as a basis for approval of tax exemption or reduction directly to
each household paying taxes.
3. For households and
individuals contributed land to establish cooperatives of agricultural
production, the tax agencies are based on certificate of land use right of
agricultural production of each household, in case of not having yet been
granted the land use right certificate, it shall be based on each household's
declaration as joining in cooperatives certified by commune-level People's
Committee to establish the original tax books as prescribed in Clause 1 of this
Article.
4. For households and
individuals with areas of agricultural production land in different communes
are implemented as follows:
Order for reviewing the
exemption from agricultural land use tax in the communes where agricultural
production households do not have permanent residence before; after that
reviewing tax exemption for the land area for agricultural production in the
localities where tax-paying households have their inhabitants of family,
namely:
Households with land area for
agricultural production in different communes shall declare in the declaration
issued together with this Circular with certification of commune-level People's
Committees where their agricultural production lands are situated on land area,
land grade for calculating tax, amount of tax exempted or reduced.
Based on this certification, the
commune-level People's Committees where the households have their inhabitants
of family add the entire areas to determine the areas of agricultural
production land within the limit to be tax-exempted and land area in excess of
limit of agricultural land allotment but not exceeding limit of receipt of the
agricultural land use right transfer reduced agricultural land use tax, land
area beyond the limit of receipt of agricultural land use right transfer
required to be paid 100% of agricultural land-tax, determine objects and areas
exempted or reduced specifically of each household, then notify in writing to
the district tax branches to make the reduction or exemption of agricultural
land use tax and notify the commune-level People's Committees where the
households have agricultural production land for monitoring, management.
In case the households have
agricultural production land in the localities other than the places where they
registered their number of inhabitants, but they do not declare and have not
been certified by the commune-level People's Committees where they have
agricultural production land and sent to the commune-level People's Committees
where they have their number of inhabitants shall not be considered for
exemption from agricultural land use tax, but only considered for reduction for
agricultural land use tax for the area not exceeding the limit of receipt of
agricultural land use right transfer, land area beyond the limit of receipt of
land use right transfer shall be paid 100% of agricultural land-tax.
Example 3: Mr. A’s farmer
household has 2 ha of planting annual crops in the commune H, province B where
he has number of inhabitants under the South East (land limit for agricultural
production of annual crops is defined as 3 ha, limit of receipt of land use
right transfer as 20 ha). In the commune K where Mr. A has no number of
inhabitants, Mr. A has an area of annual crop planting land as 4 ha and has
been certified by the commune-level People's Committee; average tax recorded
revenue collection over the entire area is 500 kg/ha.
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Mr. A is exempted from
agricultural land use tax for 3 ha of land within the limit in commune K, and 3
ha of land exceeding the limit (1 ha in commune K and 2 ha in the commune H) is
reduced 50% of tax recorded revenue collection. The People's Committee commune
H where he has number of inhabitants sends notice in writing to the People's
Committee of commune K for knowledge to implement the exemption from
agricultural land use tax of Mr. A as 3 ha, and 1 remaining ha is reduced 50%
of tax recorded annual revenue collection, and notifies the district Tax Branch
where the commune K is situated for monitoring and management.
If Mr. A does not declare and
has not been certified by the People's Committee of commune K, Mr. A is only
exempted from agricultural land use tax for 2 ha in commune H, the remaining 4
ha in the commune K is only reduced 50% of tax recorded revenue collection.
5. For the agricultural land use
tax temporarily collected in 2011, at the end of year, it must be settled
according to the tax book prepared in accordance with regulations.
6. The declaration, notice
period and payment of tax, tax offset, tax refund, tax penalties shall comply
with the provisions of the Tax Administration Law and documents guiding the
implementation of the Tax Administration Law.
7. Objects of exemption from,
reduction of agricultural land use tax not defined in the Resolution
No.55/2010/QH12 and the Decree No.20/2011/ND-CP, but prescribed in the Law on
agricultural land use tax in 1993 and the documents guiding the implementation
of the Law on agricultural land use tax in 1993 shall be exempted or reduced
under the provisions in those documents.
8. The agricultural land fund
used for the public-utility purposes of communes, wards or townships lends
households and individuals not subject to tax of agricultural land use in
accordance with provisions of the Law on agricultural land use tax and the
documents guiding the implementation are not eligible for tax reduction of or
exemption from agricultural land use as stipulated in the Decree
No.20/2011/ND-CP and the guidance in this Circular.
9. Taxpayers of the case to be
entitled both exemption from and reduction of agricultural land use tax as
stipulated in the Resolution No.55/2010/QH12, the Decree No.20/2011/ND-CP and
the provisions of the Law on Agricultural Land Use Tax shall be enjoyed the
maximum level of reduction of or exemption from agricultural land use tax.
Article 7.
Effect
This Circular takes effect from
01/10/2011. The review and decision on reduction of or exemption from
agricultural land use tax as prescribed in this Circular are made from tax
years of 2011 through the end of 2020.
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During the implementation, if
any problems arise, the organizations and individuals should promptly report
them to the Finance Ministry for study and settlement./.
FOR
MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan