On the Government Information Portal, Mr. N.V.T proposed transferring the authority to confirm agricultural land use tax declarations (Form No. 02/SDDNN) from the People's Committee at the commune level to the Land Registration Office or the Grassroots Tax Department, or removing the confirmation request of the state administrative agency (same as for registration fee declarations) to avoid unnecessary procedures, reducing difficulties and inconveniences for people.
Regarding this issue, the Tax Department has the following opinion:
Pursuant to the provisions of the Law on Agricultural Land Use Tax No. 23-L/CTN dated July 10, 1993 of the National Assembly.
Clause 4, Article 10, Point b, Clause 7, Article 11 and Point c, Clause 1, Article 13 of Decree No. 126/2020/ND-CP of the Government detailing a number of articles of the Law on Tax Administration.
Pursuant to Form No. 02/SDDNNN ( declaration of agricultural land use tax applicable to households and individuals with taxable land) issued with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration (amended and supplemented in Circular No. 40/2025/TT-BTC dated June 13, 2025 of the Minister of Finance).
Pursuant to the above provisions, households and individuals using land subject to agricultural land use tax shall submit a tax declaration dossier to the People's Committee of the commune where the land is subject to tax.
Every year, taxpayers do not have to re-declare their tax declaration documents if there are no changes in the area of land subject to agricultural land use tax.
The confirmation content of the People's Committee at the commune level in the agricultural land use tax declaration (Form No. 02/SDDNN) is the basis for the tax authority to determine the tax payable.
Currently, agricultural land use tax is exempted until December 31, 2030 according to Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on exemption and reduction of agricultural land use tax (amended and supplemented with a number of articles according to the provisions of Resolution No. 28/2016/QH14 dated November 11, 2016, Resolution No. 107/2020/QH14 dated June 10, 2020 and Resolution No. 216/2025/QH15 dated June 26, 2025 of the National Assembly), except for the area of agricultural land that the State has assigned to management organizations but not directly using land for agricultural production but assigning to other organizations and individuals to receive contracts for agricultural production.
