Land for irrigation and transportation: Free of charge

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The land allocated by the Government for irrigation and transportation is free of charge.

According to the General Department of Taxation, on the basis of the Land Law 2003, Land Law 2013 and Decree No. 142/2005 / ND-CP on November 14, 2005, the land allocated by the Government for irrigation and transportation is free of charge for the use; and the land used for the construction of public works without business purpose shall be entitled to a tax exemption and tax reduction.

Therefore, in order to handle the cases of tax exemption such as the agencies, branches and factories for irrigation under the State leases land to build office buildings,warehouses, production facilities, repairs - maintenance of irrigation works as water plants, pumping stations and operator stations, the General Department of Taxation has proposed the Ministry of Agriculture and Rural Development and provincial people's Committees to report to the Ministry of Finance about the operation of financial obligations on land of these units.

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On that basis, the Ministry of Finance will coordinate with the Ministry of Natural Resources and Environment, the Ministry of Justice and the Ministry of Agriculture and Rural Development to report to the Prime Minister for consideration and decision on the preferential policies on land.