Laws of Vietnam

THE PRIME MINISTER

Article 1.- To allow the non-payment of agricultural land use tax arrears and housing/land tax, which had been outstanding by the end of 1999, in the following cases:

1. Tax arrears of households and individuals in highland, mountainous areas, new economic zones and areas of ethnic minority people; households and individuals entitled to social policies, that are poor and, due to natural disasters, unable to pay tax arrears; households and individuals that have already moved to other localities without addresses, or who have died.

2. Tax arrears of organizations, which are, due to natural disasters, unable to pay tax arrears; organizations that have been already dissolved, or have contracted or transferred their land to households, individuals or other organizations, and now no longer exist.

Article 2.- The People’s Committees of the provinces and centrally-run cities shall have to direct the consideration and proposals for non-payment of tax arrears for the subjects prescribed in Article 1 of this Decision, ensuring the principle of publicity, democracy and equality.

Article 3.- This Decision takes effect after its signing. The Minister of Finance shall guide the implementation of this Decision.

To assign the presidents of the People’s Committees of the provinces and centrally-run cities to decide the non-payment of tax arrears for organizations, households and individuals in compliance with the Finance Ministry’s guidance.

Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People’s Committees of the provinces and centrally-run cities shall have to implement this Decision.

For the Prime Minister
Deputy Prime Minister
NGUYEN TAN DUNG