Decree No. 129/2003/ND-CP detailing the implementation of the National Assembly's Resolution No. 15/2003/QH11 on agricultural land-use tax exemption and reduction.
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LEX-FAOC041497
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This Decree provides for the exemption from the agricultural land use tax in case of land assigned by the State to households and individuals for agricultural development, or belonging to farmer cooperatives whose land has been assigned for agricultural production, or for agricultural and forestry farmers which have been assigned lands for farming, in poor and less favoured areas.
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