Government-approved projects are again exempted from such limits and the time limit for tax exemption should be “specified in co-ordination with the relevant Ministry”. Once the tax exemption has come to an end, the land tax value is: USD 8.5 per ha for perennial crops and aquaculture; USD 5.7 per ha for horticulture crops; and USD 2.8 per ha for seasonal crops and livestock. They can lead to employment creation, including through backward and forward linkages and multiplier effects.