|
THE
GOVERNMENT
-------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
|
|
No:
38/2000/ND-CP
|
Hanoi,
August 23, 2000
|
DECREE
ON THE COLLECTION OF LAND USE LEVY
THE GOVERNMENT
Pursuant to the Law on Organization of the Government
of September 30, 1992;
Pursuant to the July 14, 1993 Land Law and the December 2, 1998 Law Amending
and Supplementing a Number of Articles of the Land Law;
At the proposal of the Finance Minister,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Scope of
application
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Article 2.- Subjects
liable to pay land use levy
1. The users of land assigned by the State for
use for the following purposes:
a/ Family households and individuals, for
dwelling house construction;
b/ Economic organizations, for investment in the
construction of dwelling houses for sale or lease;
c/ Economic organizations, for investment in the
construction of infrastructures for assignment or lease of the land use right
closely linked to such infrastructures;
d/ Economic organizations assigned land by the
competent State agencies with the collection of land use levy for the creation
of capital for construction of infrastructures under projects decided by the
Prime Minister.
2. Land users that are allowed by the competent
State agencies to change the use purposes of land of the following categories
into the purposes defined in Clause 1 of this Article:
a/ Land for agricultural production, forestry,
aquaculture and salt-making;
b/ Land used for purposes of national defense,
security, national interests or public interests;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
d/ Land leased by the State.
3. Land users that have not yet obtained valid
papers on land use right but are now granted the land use right certificates by
the competent State agencies, except for cases otherwise prescribed by law.
4. Land users that are allowed to buy the
State-owned houses which they are renting, liquidated or priced houses, except
for cases otherwise prescribed by law.
Article 3.- Subjects not
liable to pay land use levy
1. Users of land assigned by the State according
to the provisions in Article 7 of the Government’s Decree No. 04/2000/ND-CP of
February 11, 2000 on the implementation of the Law Amending and Supplementing a
Number of Articles of the Land Law (hereinafter called Decree No. 04/2000 for
short).
2. Users of land leased by the State.
3. Land users having valid papers on the land
use right defined in Article 3 of the Government’s Decree No. 17/1999/ND-CP of
March 29, 1999 on the procedures for the transfer, assignment, lease, sublease,
inheritance of land use right as well as the mortgage of and capital
contribution with, the land use right value (hereinafter called Decree No.17/CP
for short), that are granted or exchange the land use right certificates for
the entire land area being used in conformity with the said papers, except for
cases of land use right transfer after October 15, 1993, which shall comply
with Article 7 of this Decree.
4. Land users that are allowed to buy the
State-owned houses in cases where such houses are liquidated or priced for sale
to the current tenants before July 5, 1994 (date of promulgation of the
Government’s Decree No. 61/CP on dwelling house purchase, sale and business,
which, hereinafter, is called Decree No. 61/CP for short), provided that they
have fully paid money therefor as prescribed and the selling prices already
include the factor of the house position or the land use levy, or the
liquidation/pricing papers state the house area as well as the land area in
use.
5. Land users that have already paid the land
use levy and are allowed by the competent State agencies to change the land use
purposes for dwelling house or project construction.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
BASES AND METHOD FOR
DETERMINATION OF LAND USE LEVY
Article 4.- Bases for
determination of land use levy
Bases for determination of land use levy are the
land area, land price and land use levy rates
1. Land area calculated in square meter (m2) is
the area of land assigned by the State; allowed to change the use purposes, or
considered for the granting of a land use right certificate; the land area
closely linked to houses in case of liquidation, pricing and purchase of
State-owned houses being currently rented.
Land limits for calculation of land use levy
rates defined in this Decree are the limits of residential land set by the
People’s Committees of the provinces and centrally-run cities.
2. Land price shall be calculated in Vietnam
dong for each square meter (VND/m2) according to the price bracket set by the
People’s Committees of the provinces and centrally-run cities, based on the
Government’s price bracket for different land categories.
Land price for calculation of land use levy in
case of land auction is the auction winning price.
Land price for calculation of land use levy in
cases where the competent State agencies permit the change of the use purposes
of land of the categories defined in Clause 2, Article 2 of this Decree into
residential land or project construction land with the collection of land use
levy shall be the price of such residential land or project construction land.
3. The land use levy rates shall be calculated
in percentage (%) and determined for each specific case of land use levy
calculation stipulated in this Decree.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Users of land assigned by the competent State
agencies for use for purposes defined in Clause 1, Article 2 of this Decree,
that do not have to pay compensation for the land-related damage to people
having land recovered, shall have to pay 100% of the land use levy; where they
have to pay compensation for the land-related damage, their actual compensation
money amount shall be deducted from the payable land use levy amount, but the
deduction level shall not exceed 90% of the land use levy amount payable to the
budget.
Article 6.- Land use
levy rates in case of permitted change of land use purposes
1. For family households and individuals:
a/ Family households and individuals that are
pond land, garden land or special-use land in population areas and allowed by
the competent State agencies to convert such land into the land for dwelling
house construction, shall not have to pay land use levy for the land area
within the residential land limit;
b/ Family households and individuals, that are
using agricultural land, forestrial land, land with water surface for
aquaculture or land for salt- making and allowed by the competent State
agencies to convert such land into the residential land strictly according to
the ratified planning, shall have to pay 40% of land use levy for the land area
within the residential land limit;
c/ For individuals who are using land assigned
by the State to organizations for use not for the dwelling house construction
purpose and without having to pay the land use levy, but these organizations
have arbitrarily divided the land to individuals for dwelling house
construction, if such individuals are granted the land use right certificates
by the competent State agencies, they shall have to pay land use levy according
to the following stipulations:
- If the house or land had been distributed
before October 15, 1993, the current land users shall have to pay 40% of land
use levy for the land area within the residential land limit; and 100% of land use
levy for the land area in excess of the residential land limit;
- If the land division took place after October
15, 1993, the current land users shall have to pay 100% of land use levy.
2. For organizations:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
b/ Organizations using leased land, when allowed
by the competent State agencies to use that land for dwelling house or
infrastructure construction for transfer, assignment or lease, shall have to
pay 100% of land use levy to the State budget; where those organizations have already
paid the land rents with surplus by the time of changing the land use purposes,
such surplus shall be subtracted from the land use levy amount payable to the
budget; where compensation must be paid for damage caused to the leased land,
the actual compensation amount shall be subtracted with the level not exceeding
90% of the land use levy amount payable to the budget.
Article 7.- Collection
of land use levy when the granting of land use right certificates is considered
The current land users that do not have valid
papers on the land use right but the land conforms to the planning and is not
disputed, when granted the land use right certificates, shall have to pay the
land use levy as follows:
1. For urban land:
a/ Where the residential land had been used
constantly prior to December 18, 1980 (date of promulgation of the 1980
Constitution) no land use levy shall be paid;
b/ Where the residential land was used
constantly from December 18, 1980 to October 15, 1993 (effective date of the
1993 Land Law) 20% of land use levy shall be paid;
c/ Where the residential land has been used
constantly since October 15, 1993, 100% of land use levy must be paid.
If the land is transferred or assigned by the
previous land users without valid papers but only the sale, purchase and
transfer papers made between the two parties and certified by the
commune/ward/township People’s Committees, 40% of land use levy shall be paid.
2. For rural residential land:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
b/ Where the residential land was used
constantly from May 31st, 1990 to October 15, 1993, 20% of land use levy shall
be paid;
c/ Where the residential land has been used
constantly since October 15, 1993, 100% of land use levy shall be paid.
If the land is transferred or assigned by the
previous land users without valid papers but only the sale, purchase and
transfer papers made between the two parties and certified by the
commune/ward/township People’s Committees, 40% of the land use levy shall be
paid.
3. For cases on urban land prescribed in Clause
1 of this Article, if the land was previously the rural residential land then
converted into urban land under planning after May 31, 1990 but that the
infrastructure conditions thereon remain unchanged, the time for calculation of
land use levy defined in Clause 2 of this Article shall apply.
4. The land use levy rates stipulated in Clauses
1 and 2 of this Article shall only apply to land area within the residential
land limit; land area exceeding the residential land limit shall be subject to
100% of land use levy.
Article 8.- Land use
levy rates in case of liquidation, pricing and purchase of State-owned houses
being currently rented
1. For cases of liquidation or pricing of
State-owned houses before July 5, 1994 (the date of promulgation of the
Government’s Decree No. 61/CP on dwelling house purchase, sale and business):
a/ The land area attached to the liquidated or
priced houses defined in Clause 4, Article 3 of this Decree shall not be subject
to land use levy;
b/ The remaining land area within the premises
of the liquidated or priced houses shall be subject to 40% of land use levy,
provided that it is within the residential land limit (including land area
attached to the liquidated or priced houses and the remaining area of the
premises); and 100% of land use levy for the land area in excess of the
residential land limit.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
a/ For land of one-storied houses, multi-storied
dwelling houses inhabited each by one family household; multi-storied dwelling
houses with land areas divided for separate use by households, and villas
(including multi-storied villas accommodating many households), 40% of the land
use levy shall be paid for the land area within the residential land limit; and
100%, for the land area in excess of the residential land limit.
b/ For land attached to multi-storied dwelling
houses accommodating many households, 10% of land use levy shall be paid and
accounted into the house money (referred collectively to as proceeds from the
sale of State-owned houses) and applicable to each floor according to the
following prescribed coefficients:
Houses
Coefficients
for the floors
1st floor
2nd floor
3rd floor
4th floor
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
6th floor and
higher
2-storied house
0.7
0.3
3-storied house
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
0.2
0.1
4-storied house
0.7
0.15
0.1
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5- storied house or higher
0.7
0.15
0.08
0.05
0.02
0.0
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Chapter III
EXEMPTION, REDUCTION OF
LAND USE LEVY
Article 9.- Principles
for exemption, reduction of land use levy
The exemption, reduction of land use levy shall
comply with the following principles:
1. The land use levy exemption and reduction for
cases of being assigned land by the State for dwelling house construction;
being permitted to change the land use purposes or purchase the currently
rented State-owned houses; and being granted land use right certificates shall
be effected only once.
2. The land use levy reduction level shall be
calculated on the land use levy amount payable to the State budget according to
the provisions in Chapter II of this Decree.
3. Where in a family household many members are
entitled to the land use levy reduction, the reduction level for each member
shall be added up into a general reduction level for the whole family household,
which, however, must not exceed the land use levy amount payable for the
residential land limit.
4. Where a person is entitled to different land
use levy exemption or reduction regimes, the highest preferential level for
him/her shall apply.
Article 10.- Exemption,
reduction of land use levy
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
2. To exempt or reduce land use levy according
to the Prime Minister’s Decision No. 118/TTg of February 27, 1996 on supports
for people with meritorious services to the revolution to improve their housing
conditions.
3. To exempt or reduce land use levy according
to the Prime Minister’s Decision No. 20/2000/QD-TTg of February 3, 2000 on
supports for people who had participated in revolutionary activities before the
1945 August Revolution to improve their housing conditions.
4. Users of land assigned by the competent State
agencies for the execution of investment projects eligible for investment
preferences shall enjoy land use levy exemption or reduction according to the
provisions of the domestic investment promotion legislation.
5. The land use levy exemption or reduction for
other cases shall be decided by the Prime Minister at the proposal of the
Finance Ministry.
Chapter IV
DECLARATION, COLLECTION
AND PAYMENT OF LAND USE LEVY
Article 11.-
Responsibility of land users
Land users shall have the responsibility:
1. To declare and fully supply necessary papers
related to the determination of land use levy and the exemption or reduction
thereof (if any) according to the forms set by the Finance Ministry;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. Where the declarers of land use levy payment
are unidentified, the current land users or the authorized persons shall have
to declare and pay land use levy according to the provisions in Clauses 1 and 2
of this Article.
Article 12.-
Time-limits for payment of land use levy in case of being assigned land by the
competent State agencies
1. Where the land use levy must be paid, the
payers shall have to fully pay it in lump-sum before being granted the land use
right certificates, except otherwise prescribed by law.
2. Where land is assigned with the collection of
land use levy under the land legislation, but the land use levy has not been
paid or fully paid, the payers shall, within 1 year after this Decree takes
effect, have to fully pay the land use levy. Where the payment is delayed
without permission of the competent State agencies, a fine shall be imposed
thereon according to the provisions in Clause 5 of this Article.
3. Where the land is assigned after this Decree
takes effect, the land users shall have to make declaration and fully pay the
land use levy within 60 days after they accept the hand-over of landmarks of
the ground already cleared up for use.
4. Where a land plot needs to be handed over
part by part, the calculation of land use levy shall be based on the actual
land area handed over to the units for use.
5. Domestic organizations assigned land by the
State according to the ratified investment projects for construction of
dwelling houses, residential quarters, new urban areas or infrastructure for
assignment or lease, may delay the payment of land use levy. The duration of
deferred payment shall not exceed 5 years from the date of issuance of the land
assignment decision, which shall also apply to cases of land assignment before
the effective date of this Decree. Past the deferred payment time-limit
prescribed in this Article, if the said organizations still fail to fully pay
the land use levy, they shall, besides having to fully pay it as prescribed, be
subject to a fine of 0.1% (one thousandth) of the land use levy payable to the
State budget for each day of late payment.
Article 13.- Time-limit
for payment of land use levy when being allowed by the competent State agencies
to change the land use purposes
In cases where the land use purposes are
changed, from a land use levy-free category into a levy-liable category subject
to land use levy as prescribed in Article 6 of this Decree, the land use levy
payment must be made within 60 days after the tax agency issues a payment
notice. Past this time-limit, if land use levy has not been paid or fully paid,
the fine on late payment shall also be imposed according to the provisions in
Clause 5, Article 12 of this Decree.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
1. Current land users granted with the land use
right certificates according to the provisions of Article 7, this Decree shall
have to pay the land use levy within 60 days after the tax agencies issue
payment notices.
2. Land users that fully pay the land use levy
in lump-sum according to notices of the tax agencies shall enjoy 20% reduction
of the payable land use levy amount.
3. In cases where the land users meet with
difficulties in their lives; are the hunger elimination and poverty alleviation
policy beneficiaries; meet with accidents, or suffer chronic diseases that
require long hospitalization, with certification by the People’s Committees of
communes, wards or townships where they reside, they shall be entitled to delay
the payment of land use levy and have their payable amounts recorded as debits
on their land use right certificates. Such land users shall be granted new land
use right certificates after fully paying the land use levy amount allowed for
the deferred payment; such amount must also be fully paid upon the transfer of
the land use right.
Article 15.- Time-limit
for payment of land use levy when buying currently rented State-owned houses
Time-limit for payment of land use levy when
State-owned houses are sold to current tenants shall be 10 years at most. The
amount paid for the first year shall not be under 20% and not under 8% for each
subsequent year. In case of lump-sum payment at the time of signing
house-purchase contracts, a 20% reduction of the payable land use levy amount
shall apply.
Article 16.-
Responsibility of the financial agencies
1. To guide land users to declare and pay land
use levy.
2. To examine and verify the declarations and
calculate the payable land use levy amounts.
3. To notify, monitor and urge the payment of
land use levy into the State Treasury.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
5. To settle complaints about the collection and
payment of land use levy.
6. To certify the exemption, reduction and
recording debits of land use levy in the declarations of land use levy payment,
which shall serve as basis for the granting of land use right certificates.
7. To send written notices to land use levy
declarers in case of lacking grounds for calculation and collection of land use
levy.
8. The Finance Ministry shall prescribe vouchers
for remittance of land use levy into the State budget.
Chapter V
HANDLING OF VIOLATIONS,
COMMENDATION
Article 17.-
Sanctioning
1. Land users who fail to fully carry out the
procedures on declaration and payment of land use levy in strict compliance
with this Decree shall be administratively sanctioned for the tax-related
violations and according to the provisions of the land legislation.
2. Any persons who abuse their positions and
powers to deliberately cause difficulties or obstacles to declarers of land use
levy payment; appropriate or embezzle land use levy; falsify the land-related
dossiers, thus causing losses to the State budget revenues shall, depending on
the seriousness of their violations, be administratively sanctioned or pay
material compensation; if elements constituting crimes are detected, they shall
be examined for penal liability according to law provisions.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Land users shall have the right to complain
about the improper implementation of the regulations on the collection of land
use levy according to this Decree. The written complaints must be sent to the
agencies directly calculating and collecting land use levy within 30 days after
the receipt of notices on land use levy payment from the tax agencies. Pending
the settlement of their complaints, the complainants shall have to pay in time
and in full the already notified land use levy amounts.
Article 19.- Effective
time-limit for the settlement of complaints
1. The agencies receiving complaint dossiers,
which are incomplete or invalid and need to be supplemented or further clarified
by the complainants, shall have to notify the latter thereof within 10 days.
2. The time-limit for complaint settlement is 30
days after receiving the dossier; for complicated cases, this time may be
prolonged but must not exceed 45 days. For mountainous areas and areas
difficult to access, this time-limit shall not exceed 60 days after the receipt
of the complaint.
3. If the complainants disagree with the
handling decisions of the complaint-receiving agencies or past the time-limits
prescribed in Clause 2 of this Article their complaints have not been settled
yet, they shall have the right to lodge their complaints to the immediate
superiors of such agencies.
4. The Finance Minister’s decisions on handling
complaints about land use levy collection and/or payment shall be the final
ones.
Article 20.-
Commendation
Agencies and officials collecting land use levy
and other people making achievements in inspection or organization of land use levy
collection, detecting acts of violations of the provisions of this Decree shall
be commended according to the current regime.
Chapter VI
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
Article 21.-
Organization of implementation
1. The Finance Ministry shall guide the declaration
and payment of land use levy, provide guidance on procedures and dossiers and
define competence to decide the exemption, reduction or recording debits of
land use levy according to the provisions of this Decree.
2. The Construction Ministry shall guide the
registration of declaration of dwelling houses and residential land; determine
the scope of planning, architecture and construction.
3. The General Land Administration shall guide
the determination of land categories, land use area, types of lawful and valid
papers on land use right; and issue land use right certificates according to
the provisions of the Land Law.
4. The People’s Committees of the provinces and
centrally-run cities shall have to direct the agencies and branches under their
management to collect the land use levy according to this Decree, inspect and
handle cases of false declarations or incorrect determination of the actual
land use duration, which cause damage to the State and the land use levy payers
as well.
Article 22.- Implementation
effect
This Decree takes effect 15 days after its
signing.
This Decree shall replace the regulations on
land use levy collection in the Government’s Decree No.89/CP of August 17, 1994
on the collection of land use levy and administrative fees, Decree No.60/CP of
July 5, 1994 on dwelling house ownership right and residential land use right
in urban areas, Decree No.61/CP of July 5, 1994 on dwelling house purchase and
business, Decree No.44/CP of August 3, 1996 on supplements to Article 1 of
Decree No.89/CP of August 17, 1994 on the collection of land use levy and
administrative fees and Decree No.45/CP of August 3, 1996 on the supplements to
Article 10 of Decree No.60/CP of July 5, 1994 on dwelling house ownership right
and residential land use right in urban areas.
The earlier regulations on calculation and
collection of land use levy which are contrary to the provisions of this Decree
shall all be annulled.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
The ministers, the heads of the
ministerial-level agencies, the heads of the agencies attached to the
Government and the presidents of the People’s Committees of the provinces and
centrally-run cities shall have to implement this Decree.
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Phan Van Khai