Exemption from agricultural land use đá bóng trực tiếp continued to be granted in Vietnam?

Exemptionfrom agricultural land use đá bóng trực tiếp continued to be granted in Vietnam?

According to point g clause 1 Section 3 Article 1 ofDecision 508/QD-TTg in 2022, the strategy to implement đá bóng trực tiếp policy reform for agricultural land use and non-agricultural land use đá bóng trực tiếp until 2030 is as follows:

- Continue to implement agricultural land use đá bóng trực tiếp exemption until the end of 2025 to contribute to the policies and views of the Communist Party and the State on agricultural and rural development.

- Summarize and evaluate the comprehensive situation of the implementation of non-agricultural land use đá bóng trực tiếp policy.

- On that basis, research and improve towards increasing regulation levels on land and supplementing đá bóng trực tiếp collection on houses to encourage efficient use of houses and land, contributing to limiting speculation on houses and land, ensuring reasonable and stable revenue sources for the state budget, in line with Vietnam's socio-economic conditions and international practices.

- At the same time, develop a đá bóng trực tiếp policy towards simplicity, clarity, ease of identifying đá bóng trực tiếp objects, the payable đá bóng trực tiếp amount, in synchronization with the legal provisions on land and related laws.

Thus, according to the đá bóng trực tiếp policy reform strategy, the agricultural land use đá bóng trực tiếp exemption will continue to be implemented until the end of 2025 to contribute to the policies and views of the Communist Party and the State on agricultural and rural development.

Exemption from agricultural land use đá bóng trực tiếp continued to be granted in Vietnam?(Image from the Internet)

What is the application for exemption and reduction of agricultural land use đá bóng trực tiếp in Vietnam?

According to Article 58 ofCircular 80/2021/TT-BTC, the application for exemption and reduction of agricultural land use đá bóng trực tiếp includes the following documents:

- For taxpayers facing difficulties due to natural disasters or fires, the đá bóng trực tiếp exemption dossier includes:

+ Proposal documents according to form No. 01/MGTH issued with Appendix I of this Circular.

+ Minutes determining the extent and value of asset damage by the competent authority and certified by the local government at the commune level where the natural disaster or fire occurred according to form No. 02/MGTH issued with Appendix I of this Circular.

+ Financial reports (if an enterprise) with a detailed analysis explaining the determined damage amount and loss due to the damage.

- For taxpayers facing difficulties due to unexpected accidents, the đá bóng trực tiếp exemption dossier includes:

+ Proposal documents according to form No. 01/MGTH issued with Appendix I of this Circular.

+ Documents or minutes confirming the accident with certification from the police authority or certification of the injury level by the medical authority.

+ Documents determining compensation by the insurance authority or a compensation agreement by the one causing the accident (if any).

+ Receipts related directly to accident recovery.

Whenis agricultural land use đá bóng trực tiếp exempted in Vietnam?

According to Chapter 5 of theAgricultural Land Use đá bóng trực tiếp Law 1993, cases entitled to agricultural land use đá bóng trực tiếp exemption include:

- Exempting đá bóng trực tiếp for barren hills and mountains used for agricultural and forestry production, protective forest land, and special-use forest land.

- Exempting đá bóng trực tiếp for newly reclaimed land used for production:

+ Annual crops: 5 years; particularly for newly reclaimed land in mountainous areas, swamps, and coastal areas: 7 years;

+ Perennial crops: exempt from đá bóng trực tiếp during the basic construction period and add 3 years from the harvest. For homestead land in mountainous areas, swamps, and coastal areas, add 6 more years.

- For timber trees and perennial crops harvested once, đá bóng trực tiếp is only paid upon exploitation according to the regulations.

- Exempting đá bóng trực tiếp for land used for perennial crops re-cultivated and land currently used for annual crops switched to perennial crops or fruit trees: during the basic construction period and adding 3 years from the harvest.

- Households relocating to new economic areas and reclaiming for agricultural production are exempt from đá bóng trực tiếp as regulated and add 2 years.

- If the newly allocated land is already under agricultural production, it is exempt from đá bóng trực tiếp for 3 years from the land allocation date.

- In case of natural disasters or war causing crop damage, agricultural land use đá bóng trực tiếp is reduced or exempted for each đá bóng trực tiếp-paying household per production season as follows:

+ Damage from 10% to under 20%, reduce đá bóng trực tiếp corresponding to the damage level;

+ Damage from 20% to under 30%, reduce đá bóng trực tiếp by 60%;

+ Damage from 30% to under 40%, reduce đá bóng trực tiếp by 80%;

+ Damage from 40% or more, exempt from 100% đá bóng trực tiếp.

- Exempt or reduce đá bóng trực tiếp for farming households in highland, mountainous, border, and island areas with challenging production and living conditions;

- Exempt or reduce đá bóng trực tiếp for minority farming households with difficult production and living conditions;

- Exempting đá bóng trực tiếp for farming households who are disabled, elderly without support.

- Exempting đá bóng trực tiếp for đá bóng trực tiếp-paying households with war invalids class 1/4 and 2/4, sick soldiers class 1/3 and 2/3;

- Exempting or reducing đá bóng trực tiếp for đá bóng trực tiếp-paying households who are martyr's families;

- Additionally, reduce đá bóng trực tiếp for đá bóng trực tiếp-paying households with war invalids and sick soldiers not entitled to đá bóng trực tiếp exemption.