TO EXTEND THE PERIOD OF APPLICATION OF THE LAND GRADES FOR CALCULATION OF AGRICULTURAL LAND USE TAX
The Decree No. 146/2020/ND-CP on amending and supplementing Article 5 of the Government’s Decree No. 20/2011/ND-CP of March 23, 2011, detailing and guiding the implementation of the National Assembly’s Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction is issued by the Government on December 18, 2020.
According to the Decree, to extend the period of application of the land grades for calculation of agricultural land use tax prescribed and applied from 2011 to the end of 2020 to the end of December 31, 2025.
For localities for which adjustments to the land grades for calculation of agricultural land use tax have been approved by the Prime Minister under regulations, such regulations shall be implemented through the end of December 31, 2025.
The Decree takes effect on January 01, 2021.
