Mr. N.V.T has petitioned the tax authority regarding the jurisdiction for verifying agricultural land-use tax declarations.
Specifically, Mr. T. proposes transferring the authority to verify agricultural land-use tax declarations (Form No. 02/SDDNN) from the Commune-level People’s Committee to the Land Registration Office or local tax offices.
“Alternatively, eliminate the requirement for verification by state administrative agencies (similar to the procedure for registration fees) to avoid unnecessary steps and reduce burdens on citizens,” Mr. T. suggests.
Citizens propose transferring the authority to verify agricultural land-use tax declarations from commune-level authorities to land registration offices or local tax offices, or eliminating this verification requirement altogether. Photo: Thạch Thảo |
In response, the Tax Department clarified that households and individuals subject to agricultural land-use tax must submit their tax declarations to the Commune-level People’s Committee where the taxable land is located. This is in accordance with the Law on Agricultural Land-Use Tax No. 23-L/CTN dated July 10, 1993, issued by the National Assembly, as well as Article 10(4), Article 11(7b), and Article 13(1c) of Decree No. 126/2020, which details provisions of the Tax Administration Law.
Additionally, Form No. 02/SDDNN (agricultural land-use tax declaration for households and individuals with taxable land) is issued under Circular No. 80/2021 by the Ministry of Finance and Decree No. 126.
According to the Tax Department, taxpayers are not required to resubmit their tax declarations annually unless there are changes in the taxable land area.
The verification by the Commune-level People’s Committee on the agricultural land-use tax declaration (Form No. 02/SDDNN) serves as the basis for tax authorities to determine the payable tax amount.
Currently, agricultural land-use tax is exempt until December 31, 2030, as per National Assembly Resolution No. 55/2010 on tax exemptions and reductions for agricultural land use. This exemption does not apply to agricultural land allocated by the state to organizations that do not directly use it for agricultural production but lease it to other entities or individuals under contract.
Nguyễn Lê
– 05:45 17/11/2025
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