Reply:

Types of land that are not subject to annual land use tax are specified in Article 3Law on non-agricultural land use tax 2010 and detailed instructions in Article 3Decree 53/2011/ND-CP detailing and guiding the implementation of a number of articles of the Law on Non-Agricultural Land Use Tax include:

+ Land used for public purposes, Including:

- Transport and irrigation land includes land used for the construction of roads, bridges, sidewalks, railways, land for construction of airport and airport infrastructure, including land located in the airport and aerodrome construction planning but not yet built due to investment phasing according to each development stage approved by competent state agencies, land for construction of water supply systems (excluding including water production plants), drainage systems, irrigation systems, dikes, dams and land within the traffic safety and irrigation safety protection corridor;

- Land for construction of cultural, medical, educational and training, and sports facilities serving public benefits, including land used for kindergartens, schools, hospitals, markets, parks, and flower gardens , children's play areas, squares, cultural works, post offices - cultural communes, wards, towns, monuments, memorial stele, museums, rehabilitation facilities for people with disabilities, vocational training facilities, drug addiction treatment facilities, reformatories, dignity rehabilitation camps; nursing area for the elderly and children in difficult circumstances;

- Land with historical - cultural relics and scenic spots that have been ranked or decided to protect by the People's Committee of the province or centrally run city (hereinafter referred to as the Provincial People's Committee);

- Land for construction of other public works includes land used for public purposes in urban areas and rural residential areas; Land for construction of infrastructure for common use in industrial parks, high-tech parks, and economic zones according to planning approved by competent authorities; Land for construction of power transmission line systems, communication network systems, gasoline, oil, and gas pipeline systems and land within the safety protection corridors of the above projects; power station land; lake land, hydroelectric dams; land to build funeral homes and crematoriums; waste land, landfill, waste treatment area permitted by competent state agencies.

+ Land used by religious establishments

Including: land belonging to pagodas, churches, shrines, cathedrals, monasteries, private religious training schools, headquarters of religious organizations, other religious facilities permitted by the State to operate .

+ Land for cemeteries and graveyards.

+ Land for rivers, streams, canals, streams and specialized water surfaces.

+ The land has structures such as communal houses, temples, shrines, temples, temples, and family churches

Includes: land area for construction of communal houses, temples, shrines, temples, streets, and family churches according to the campus of the land plot containing these works.

+ Land for construction of agency headquarters and construction of public works

Including:

- Land for construction of headquarters of state agencies, headquarters of political organizations, socio-political organizations, public service organizations; headquarters of foreign diplomatic representative agencies and consulates in Vietnam and intergovernmental international organizations that enjoy incentives and immunities equivalent to foreign diplomatic representative agencies in Vietnam;

- Land for construction of non-business projects in economic, cultural, social, science and technology, and diplomatic sectors and fields of state agencies, political organizations, and socio-political organizations associations and public service organizations.

+ Land used for defense and security purposes

Including:

- Land belonging to barracks and military headquarters;

- Land for military bases;

- Land for national defense works, battlefields and special works on national defense and security;

- Land for stations and military ports;

- Land for industrial, scientific and technological projects that directly serve national defense and security;

- Land for warehouses of people's armed units;

- Land for shooting ranges, training grounds, training grounds, weapon testing grounds, and weapon destruction grounds;

- Land for guest houses, public service houses, gymnasiums, gymnasiums, sports halls and other facilities within the barracks and headquarters of the people's armed units;

- Land for prisons, detention camps, temporary detention houses, educational establishments, reformatories managed by the Ministry of National Defense and the Ministry of Public Security;

- Land for construction of combat works, other defense and security operations as prescribed by the Government.

+ Non-agricultural land to build cooperative projects

Non-agricultural land to build cooperative projects serving the fields of agricultural production, forestry, aquaculture, and salt making; Urban land used to build greenhouses and other types of houses for farming purposes, including forms of farming not directly on land; building barns for raising cattle, poultry and other animals as permitted by law; building stations and camps for agricultural, forestry and aquaculture research experiments; Build nurseries for seedlings and animals; Build warehouses and houses of households and individuals to store agricultural products, pesticides, fertilizers, machinery and agricultural production tools.