Thông tư 41/2001/TT-BTC

To exempt agricultural land use tax to be paid in 2001 for all agricultural households in exceptionally difficult communes in mountainous, deep-lying and remote areas under the Government�s Program 135, and poor agricultural households throughout the country.

To reduce 50% of agricultural land use tax to be paid in 2001 for the entire land area actually cultivated with rice and coffee throughout the country. Subjects entitled to the consideration for 50% tax reduction according to these regulations are all peasant households, cooperatives, enterprises, socio-economic organizations that, in 2001, use agricultural land for rice cultivation and coffee land subject to agricultural land use tax as prescribed.

In cases where households, individuals, cooperatives, enterprises and/or socio-economic organizations, in 2001, have already paid agricultural land use tax in extra amount, calculated according to crop or year, such extra amount shall be refunded by the State budget.- (Summary)