Resolution on extending the period of exemption from agricultural land use tax
The National Assembly has just issued Resolution No. 107/2020/QH14 on extending the period of exemption from agricultural land use tax as prescribed in Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on exemption and reduction of agricultural land use tax, which has been amended and supplemented by a number of articles according to Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly.
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| Nghe An farmers harvest spring rice. Photo: Archive |
Accordingly, the National Assembly resolved to extend the period of exemption from agricultural land use tax as stipulated in Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly 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 of the National Assembly, until December 31, 2025.
This Resolution takes effect from January 1, 2021.
