To exempt agricultural land use levy for:

- Agricultural production households determined as poor households according to the poor households criteria prescribed in Decision No. 1143/QD-BLDTBXH of November 1, 2000 of the Ministry of Labor, War Invalids and Social Affairs;

- Households that possess agricultural production land acreage in communes covered by the Government�s Program 135.

To reduce the agricultural land use levy to be paid in a year by 50% for all agricultural production households that do not fall under the above-said subjects exempted from tax, after subtracting the exempted and/or reduced tax amount under policies.

The exemption and/or reduction of agricultural land use levy under this Decision shall be applied as from 2002.- (Summary)