Agreement No. 2086/MAF on Vacant Land and Land Use Objectives.

This Agreement establishes the criteria and methodologies for identifying vacant land and defining land use objectives to ensure uniform land tax collection across Laos. It classifies vacant land into two primary categories: vacant agricultural land and vacant construction land. Agricultural land is deemed vacant if left uncultivated for one to two consecutive years, depending on the crop type, while construction land is vacant if no residential, commercial, or administrative structures are present. The text mandates that district-level agricultural and forestry offices, in coordination with public works and tax sectors, are responsible for certifying the status of these lands to provide a legal basis for annual tax assessments.
Furthermore, the Agreement outlines procedures for taxing land parcels used for single or multiple purposes. For land lacking formal titles, authorities must conduct surveys and measurements to issue temporary certificates for tax purposes. In cases where a single land title covers multiple uses—such as a mix of residential, industrial, and agricultural activity—the document requires the physical separation and measurement of these areas to apply the correct tax rates as specified in the Law on Land Tax.