Order No. 02/2010/L-CTN on the promulgation of the Law on Non-Agricultural Land Use Tax. | Land Portal

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This Law provides for objects liable or not liable to non-agricultural land use tax.Tax liable objects include residential land in rural and urban areas, non-agriculture production and business land, and non-agricultural land used for commercial purposes. Objects not liable to tax are non-agricultural land used for non commercial purposes such as land used for public purposes, religious institutions, cemeteries, etc.The Law provides for: taxable prices and tax rates; tax registration, declaration, calculation and payment; tax exemption and reduction principles; etc.

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