Nghị định 146/2020/NĐ-CP sửa đổi, bổ sung Điều 5 Nghị định 20/2011/NĐ-CP miễn, giảm thuế sử dụng đất nông nghiệp

DECREE

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

Pursuant to the June 19, 2015 Law on Organization of the Government; the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and Law on Organization of Local Administration;

Pursuant to the July 10, 1993 Law on Agricultural Land Use Tax;

Pursuant to the National Assembly’s Resolution No. 107/2020/QH14 of June 10, 2020, on extension of the agricultural land use tax exemption period prescribed in the National Assembly’s Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction of which a number of articles have been amended and supplemented under Resolution No. 28/2016/QH14 of November 11, 2016;

At the proposal of the Minister of Finance;

The Government promulgates the Decree 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 Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction.

Article 1. To amend and supplement Article 5 of the Government’s Decree No. 20/2011/ND-CP of March 23, 2011, detailing and guiding the implementation of Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction, as follows:

“Article 5. Land grades for tax calculation

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”.

Article 2. Implementation provisions

1. This Decree takes effect on January 01, 2021.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related organizations and individuals shall implement this Decree.-

On behalf of the Government

Prime Minister

Nguyen Xuan Phuc