On March 27, 2024, the General Department of Taxation issued Circular No. 1216/TCT-CS regarding the exemption of land rental fees for agricultural processing companies.
According to legal regulations:
If a company is initially leased land by the State and subsequently transfers it to households under the provisions of Decree No. 135/2005/ND-CP by the Government, then agricultural production enterprises and agricultural cooperatives are not eligible for land rental fee exemptions as stipulated in Section 4, Part VII of Circular No. 141/2007/TT-BTC dated November 30, 2007, and Clause 9, Article 19 of Decree No. 46/2014/ND-CP dated May 15, 2014, by the Government.
The provisions in Section 4, Part VII apply only to cases where farmer households, agricultural cooperatives, or cooperative members receive land transferred by enterprises and agricultural cooperatives and subsequently obtain authorized permission to directly lease land from the state.
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