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.