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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
198/2004/ND-CP
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Hanoi,
December 3, 2004
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DECREE
ON COLLECTION OF LAND USE LEVIES
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the November 26, 2003 Land Law;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.-
Governing scope
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1. The State assigns land with
the collection of land use levies;
2. The land use purpose changes;
3. The land lease is shifted to
land assignment with the collection of land use levies;
4. The land use right
certificates are granted to subjects liable to pay the land use levies as
provided for in Article 2 of this Decree.
5. Industrial parks, hi-tech
parks, economic zones are built.
Article 2.-
Land use levy payers
1. Subjects assigned land by the
State for use for the following purposes:
a) Households and individuals
that are assigned residential land;
b) Economic organizations which
are assigned land to be used for the purpose of building dwelling houses for
sale or lease;
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d) Economic organizations
assigned land to be used for the purpose of investment in construction of
infrastructure for sale or lease;
e) Economic organizations,
households, individuals, that are assigned land for construction of public
works for commercial purposes under the Government’s regulations;
f) Economic organizations
assigned land for agricultural production, forestry, aquaculture, salt making;
g) Overseas Vietnamese assigned
land for execution of investment projects.
2. Current land users in the
cases:
a) They have been assigned
agricultural land, non-agricultural land without the collection of land use
levies or are leased land, and are now permitted by competent State bodies to
shift to use such land as residential land or non-agricultural land with the
collection of land use levies, as land used for construction of public works
for commercial purposes (socialization) in the domains of education,
healthcare, culture, physical training and sports;
b) They have been assigned
agricultural land by the State with the collection of land use levies, and now
shift to use such land as non-agricultural land with the collection of land use
levies;
c) They have been assigned
non-agricultural land (other than residential land) by the State with the
collection of land use levies and now shift to use such land as residential
land.
3. Households and individuals
that are using residential land, and such land has been used from October 15,
1993 to the time of granting the land use right certificates, that have not yet
paid the land use levies and are now granted the land use right certificates by
competent State bodies.
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Article 3.-
Subjects not liable to pay land use levies
1. Persons assigned land by the
State without the collection of land use levies as provided for in Article 33
of the 2003 Land Law.
2. Persons leased land by the State
and having to pay land rents as provided for in Article 35 of the 2003 Land
Law.
3. Persons using land for
construction of infrastructures for common use in industrial parks under
projects approved by competent authorities.
4. Current land-using households,
individuals, when being granted land use right certificates in the following
cases:
a) The land has been stably used
and certified by commune, ward or district township People’s Committees
(hereinafter referred collectively to as the commune-level People’s Committees)
as dispute-free, falling into one of the cases prescribed in Clauses 1, 2, 3, 4
of Article 50 of the 2003 Land Law;
b) Households, individuals, that
had been assigned residential land by competent State bodies before October 15,
1993 according to the provisions of land legislation.
5. Households, individuals, that
use land acreages where exist gardens, ponds, when being granted land use right
certificates under the provisions of Article 87 of the 2003 Land Law, as
provided for in Article 45 of the Government’s Decree No.181/2004/ND-CP of
October 29, 2004 on implementation of the Land Law.
6. Economic organizations which
receive joint-venture capital contributed with the land use right value by
other organizations, households or individuals or receive the land use rights
transferred by lawful land users with payment money not originating from the
State budget, and are now granted land use right certificates.
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The land use levy calculation
bases shall include land acreages, land prices and land use terms.
1. The land acreages for land
use levy calculation mean the land acreages assigned by the State, permitted
for use purpose change, permitted for shift from the form of land lease to the
form of land assignment with the collection of land use levies, and issued the
land use right certificates.
2. The land prices for
calculation of land use levies mean the land prices based on the assigned-land
use purposes at the time of land assignment, which are promulgated by the
People’s Committees of provinces or centrally run cities (hereinafter referred
collectively to as the provincial-level People’s Committees) under the
Government’s regulations.
3. The land prices for
calculation of land use levies in case of land auction or land-using project
bidding are the land-auction winning prices.
4. The land use term shall be
determined according to the decisions on land assignment, decisions permitting
land use purpose change, decisions extending land use terms or land use right
certificates.
Chapter II
SPECIFIC PROVISIONS
Article 5.-
Land use levy collection upon land assignment by the State
1. For land assigned in form of
land use right auction or land-using project bidding, the land use levy
collection shall be based on the provisions of Clauses 1 and 3, Article 4 of
this Decree.
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3. For land assigned for term
use under decisions of competent State bodies:
a) For projects with land use
duration of 70 years, the land use levy collection shall be based on the
provisions of Clauses 1 and 2, Article 4 of this Decree;
b) For projects with land use
duration of under 70 years, the land use levy for each year of non-assignment
of land shall be reduced by 1.2% of the collection level applicable to the
70-year duration.
4. Where land assignees pay
compensations, supports to persons with land recovered under the provisions of
Article 3 of the Government’s Decree No. 197/2004/ND-CP of December 3, 2004 on
compensation, support and resettlement when the State recovers land, the land compensation,
support money amounts shall be subtracted from the payable land use levy
amounts, but the subtraction levels shall not exceed the payable land use
levies.
Article 6.-
Land use levy collection upon land use purpose changes
1. For economic organizations:
a) If they shift from
agricultural land or non-agricultural land assignment without the collection of
land use levies to land assignment for long-term stable use with the collection
of land use levies, the land use levies shall be collected according to the
provisions of Clause 2, Article 5 of this Decree.
b) If they shift from
agricultural land or non-agricultural land assignment without the collection of
land use levies to land assignment for use for definite terms, the land use
levies shall be collected according to the provisions of Clause 3, Article 5 of
this Decree.
2. For households, individuals:
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b) If they convert agricultural
land assigned by the State without the collection of land use levies into
residential land, the land use levies shall be collected at a level equal to
the difference between the land use levy level calculated according to
residential land prices and the land use levy level calculated according to
agricultural land prices;
c) If they change the purposes
of using land transferred from lawful land users into residential land, the
land use levies shall be collected as follows:
- If the transferred land is
agricultural land, the land use levies shall be collected at a level equal to
the difference between the land use levy level calculated according to
residential land prices and the land use levy level calculated according to
agricultural land prices;
- If the transferred land is
non-agricultural land (other than residential land), the land use levies shall
be collected at a level equal to the difference between the land use levy level
calculated according to residential land prices and the land use levy level
calculated according to non-agricultural land prices.
3. If the residential land
assigned for long-term stable use is converted into land used as production
and/or business ground, the land use levies shall not be collected.
4. If the land assigned for
definite terms is converted into residential land (for long-term and stable
use), the collected land use levies shall be calculated according to the
residential land prices minus the land use levies already paid according to the
prices of the categories of land assigned for definite terms.
Article 7.-
Land use levy collection upon the shift from land lease to land assignment with
the collection of land use levies
1. Land assignment for long-term
stable use:
In case of shifting from land
lease to levied land assignment for long-term stable use, the land use levies
shall be collected according to the provisions of Clause 2, Article 5 of this
Decree.
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In case of shifting from land
lease to levied land assignment for definite-term use, the land use levies
shall be collected according to the provisions of Clause 3, Article 5 of this
Decree.
3. In cases where land users
shift from land lease to levied land assignment, who previously paid the
land-related compensations and paid in advance the land rents, they shall be
entitled to subtract the land-related compensation expenses under the law
provisions on compensations, supports and pre-paid land rents (of the remaining
duration) from their payable land use levies.
Article 8.- Land
use levy collection upon the granting of land use right certificates to current
land users
1. Households and individuals,
that have used residential land from October 15, 1993 to the time of land use
right certificate granting and have not yet paid the land use levies, shall
have to pay land use levies according to the bases prescribed in Clauses 1 and
2 of Article 4 and Points b and c, Clause 2, Article 6 of this Decree.
2. For current land-using
households and individuals falling into the cases prescribed in Clause 6,
Article 50 of the 2003 Land Law and being granted land use right certificates,
the land use levy collection shall be calculated at prices equal to 50% of the
corresponding land prices set by the provincial/municipal People’s Committees
at the time of granting the land use right certificates.
3. For households and
individuals using residential land converted from land assigned with the
collection of land use levies or leased by the State to land- using
organizations which have distributed such residential land to their officials
and employees within the period from October 15, 1993 to the date this Decree
takes effect, when being granted the land use right certificates, the land use
levies shall be collected according to the provisions of Clause 2, Article 5 of
this Decree, concretely as follows:
a) The land use levies shall be
collected at a level equal to 50% of the land use levy level for the acreages
within the residential land assignment quotas; this provision shall apply only
once to households, individuals; for the subsequent land assignments, the land
use levies shall be collected 100%;
b) The land use levies shall be
collected at a level equal to 100% of the land use levy level for acreages in
excess of the residential land assignment quotas.
Article 9.-
Collection of levies on the use of industrial-park land
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a) For land assigned under
decisions of competent State bodies, the land use levies shall be collected
according to the provisions in Clauses 2 and 3, Article 5 of this Decree;
b) For land assigned in form of
auction or bidding for projects involving land use, the land use levies shall
be collected according to the provisions of Clause 1, Article 5 of this Decree;
c) For land areas used for
construction of common infrastructural works under projects approved by
competent authorities, the land use levies shall not be collected.
2. For organizations,
households, individuals, overseas Vietnamese, that wish to use land in
State-invested industrial parks as production and/or business grounds, the land
use levy collection is prescribed as follows:
a) For land assigned in form of
auction, the land use levy collection shall comply with the provisions of
Clause 1, Article 5 of this Decree;
b) For land assigned under
decisions of competent State bodies, the land use levy collection shall be
calculated on the bases prescribed in Clauses 1 and 2 of Article 4 of this
Decree.
Article
10.- Land use levy collection applicable to land used for construction of
hi-tech parks, economic zones
For organizations, households,
individuals, overseas Vietnamese, that wish to use land in hi-tech parks or
economic zones as production and/or business grounds, the land use levy
collection is prescribed as follows:
1. For land assigned in form of
auction, the land use levy collection shall comply with the provisions of
Clause 1, Article 5 of this Decree.
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Chapter III
LAND USE LEVY EXEMPTION,
REDUCTION
Article
11.- Principles for land use levy exemption, reduction
1. Households and individuals
that are eligible for land use levy exemption or reduction shall enjoy the
exemption or reduction only once in the following cases: they are assigned land
by the State for use as residential land or permitted for land use purpose
change from other land into residential land or granted the residential-land
use right certificates.
2. In cases where many members
of a household are eligible for land use levy reduction, the reduction level of
each member shall be added up into the aggregated reduction level of the entire
household, but the maximum reduction level shall not exceed the levies payable
for the residential land within the prescribed quotas.
3. In cases where a household or
a person is eligible for both land use levy exemption and reduction, such
household or person shall enjoy the land use levy exemption; if a person is
eligible for land use levy reduction at different levels, he/she shall enjoy
the highest reduction level.
4. The land use levy exemption
or reduction shall not apply in cases where the land use rights are put up for
auction to assign land with the collection of land use levies; where the form
of land lease is shifted to form of land assignment with the collection of land
use levies for use for production and/or business purposes.
5. Land use levy exemption or
reduction under the provisions of Articles 12 and 13 of this Decree shall only
be effected directly on subjects eligible therefor and calculated on the
payable land use levy amounts as prescribed in Articles 5, 6, 7, 8, 9, 10 of
this Decree.
Article
12.- Land use levy exemption
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2. For land assigned for
execution of investment projects on construction of dwelling houses in
implementation of dwelling house policies towards people with meritorious
services to the revolution under the legislation on people with meritorious
services.
3. For land assigned for
construction of students’ dormitories with money from the State budget; land
for construction of dwelling houses for displaced people due to natural
calamities; land for construction of dwelling houses of ethnic minority people
in areas facing exceptionally difficult socio-economic conditions; land for
construction of high-rise condominiums for industrial park workers.
4. For land used for
construction of public works for commercial purposes (socialization) in the
domains of education, healthcare, culture, physical training and sports.
5. For residential land within
land assignment quotas (including land assignment, land use right certificate
granting to current land users, land use purpose change) for people with
meritorious services to the revolution under the Prime Minister’s decisions.
6. For households and individuals,
that have been granted the certificates of the rights to use the land, which
had been used stably before October 15, 1993, and that have still owed the land
use levies.
7. For other cases as decided by
the Prime Minister.
Article
13.- Land use levy reduction
1. Land use levies shall be
reduced according to law provisions on investment promotion.
2. To reduce 50% of land use
levies for land within the residential land assignment quotas of poor
households. The determination of poor households shall be stipulated by the
Ministry of Labor, War Invalids and Social Affairs.
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4. For land within the land
assignment quotas (including land assignment, land use purpose change, land use
right certificate granting to current land users) for people with meritorious
services to the revolution under the Prime Minister’s decisions.
5. Other cases as decided by the
Prime Minister.
Chapter IV
LAND USE LEVY
COLLECTION, REMITTANCE
Article
14.- Determination of land use levies and other collections
1. The cadastral dossiers
(documents) sent by land use right registration offices or natural resources
and environment agencies shall serve as basis for tax offices to determine the
land use levies and other collectible amounts, which must be paid by
organizations, households or individuals.
2. Within three working days as
from the date of receiving the cadastral dossiers sent by land use right
registration offices or natural resources and environment agencies, tax offices
must:
a) Examine the cadastral dossiers,
determine the payable land use levies and other collectible amounts; in case of
inadequate bases for calculation of payable land use levies and other amounts,
notify such in writing to the dossier-sending agencies for supplementation;
b) Notify the payable land use
levies and other collections to the cadastral dossier- sending agencies. The
notifications must clearly state the names of payers being organizations,
households or individuals, the payable amount of each payment item, the payment
venues (State Treasury), the payment time and other contents prescribed by the
Finance Ministry.
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Article
15.- Time limits for payment of land use levies and other amounts
1. Within three working days as
from the date of receiving notices of the tax offices, the land use right
registration offices or the natural resources and environment agencies must
send the received notices to the organizations, households or individuals that
have the responsibility to fulfill their financial obligations.
2. Within 30 working days as
from the date of receiving the notices on payment of land use levies and other
amounts, the organizations, households or individuals must pay such land use
levies and amounts at the payment locations strictly according to the notices.
3. Basing themselves on the tax
offices’ notices sent by the land use right registration offices or the natural
resources and environment agencies, the agencies (State Treasuries) directly
collecting the land use levies and other amounts must collect and remit
immediately such land use levies and amounts into the State Treasuries when the
organizations, households and/or individuals perform their obligations to pay
such amounts.
Article
16.- Responsibilities of tax offices, treasuries and land use levy payers
1. Tax offices:
a) To calculate correctly,
adequately the land use levies and other amounts and notify the payment thereof
as scheduled;
b) To answer queries of land use
levy payers; within three working days as from the date of receiving requests
of persons who have the responsibility to perform the financial obligations, to
consider and readjust the land use levies and other amounts and send the
adjustment or non-adjustment notices to the land use right registration offices
or the natural resources and environment agencies according to competence.
2. Treasury offices:
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b) Not to prolong the money
collection to the following day when the procedures for money payment by the
persons having responsibility to perform the financial obligations have already
been completed;
c) Not to refuse the collection
for any reason.
3. Responsibility of land users
If past the land use
levy payment time limits notified by tax offices they still fail to fully pay
the land use levies and other amounts, they shall be fined for late payment
according to the provisions of Clause 1, Article 18 of this Decree.
Article
17.- Payment of land use levies in case of debt acknowledgement
1. Households and individuals,
that have used land from October 15, 1993 to the date this Decree takes
implementation effect, have been granted the land use right certificates but
still owed the land use levy debts, shall have to pay the land use levies into
the State budget according to regulations at the time of granting the land use
right certificates.
2. Where households or
individuals have been already granted the land use right certificates, had used
such land stably before October 15, 1993 and have already paid the land use
levies into the State budget according to law provisions, the State budget
shall not refund such amounts.
Chapter V
HANDLING OF VIOLATIONS,
COMPLAINTS
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1. Those who delay the payment
of land use levies into the State budget shall be subject to a fine equal to
0.02% (two per ten thousand) of the late paid amount for each day of late
payment.
2. Those who abuse their positions
and/or powers to cause difficulties or obstacles to land use levy payers, to
appropriate or embezzle land use levies; who falsify the dossiers, causing loss
of State budget revenues, shall, depending on the seriousness of their
violations, be disciplined, administratively sanctioned, subject to damage
compensations or examined for penal liability according to law provisions.
Article
19.- Complaints and settlement of complaints
1. Land use levy payers shall
have the right to complain about the improper implementation of the regulation
on land use levy collection under this Decree. Their written complaints must be
addressed to the agencies which directly calculate and collect the land use
levies within 30 days as from the date of receiving the land use levy payment
notices. Pending the settlement, the complainants must pay the notified land
use levies fully and on time.
2. The settlement of complaints
shall comply with the provisions of the Law on Complaints and Denunciations.
Chapter VI
IMPLEMENTATION PROVISIONS
Article
20.- Implementation organization
1. The Finance Ministry shall
guide the payment of land use levies, guide the procedures and dossiers and
prescribe the competence to decide on land use levy exemption or reduction as
provided for in this Decree.
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3. The provincial/municipal
People’s Committees shall have to direct the authorities of all levels and
branches under their local management in managing and collecting land use
levies according to the provisions of this Decree, inspect and handle violation
cases of wrongly declaring, determining the actual land use duration, thus
causing damage to the State as well as land use levy payers.
Article
21.- Implementation effect
1. This Decree takes
implementation effect 15 days after its publication in the Official Gazette.
2. The land use levy collection
upon the sale of State-owned houses to current tenants shall comply with the
provisions of the Government’s Decree No. 61/CP of July 5, 1994 on dwelling
house trading and business.
3. This Decree replaces the
Government’s Decree No. 38/2000/ND-CP of August 23, 2000 on collection of land
use levies, Clause 1, Article 13 of the Government’s Decree No. 71/2001/ND-CP
of October 5, 2001 on preferential investment in construction of dwelling
houses for sale and lease.
All previous regulations on land
use levy collection, which are contrary to the provisions of this Decree, are
hereby annulled.
Article
22.- Implementation responsibility
The Finance Minister shall have
to guide the implementation of this Decree.
The ministers, the heads of the
ministerial-level agencies, the heads of the Government-attached agencies, the
presidents of the provincial/municipal People’s Committees, the land use
levy-paying organizations, households and individuals shall have to implement
this Decree.
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ON BEHALF OF THE
GOVERNMENT
PRIME MINISTER
Phan Van Khai