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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
192/2009/TT-BTC
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Hanoi,
October 01, 2009
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CIRCULAR
GUIDING
THE PILOT PAYMENT OF LAND USE LEVY FOR PROJECTS TO BUILD NEW URBAN AREAS,
HOUSES OR INDUSTRIAL-PARK TECHNICAL INFRASTRUCTURE UNDER THE GOVERNMENT'S
RESOLUTION NO. 33/2008/NQ-CP OF DECEMBER 31, 2008
THE MINISTRY OF FINANCE
Pursuant to the Government's
Resolution No. 33/2008/NQ-CP of December 31, 2008, on the pilot application of
construction investment-related administrative procedures to projects to build
new urban areas, houses or industrial-park technical infrastructure;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to the Government's Decree No. 198/2004/ND-CP of December 3, 2004, on
collection of land use levy;
In order to collect and pay on a pilot basis land use levy for investment
projects under Clause 3, Article 1 of the Government's Resolution No.
33/2008/NQ-CP of December 31, 2008, the Ministry of Finance provides the
following guidance:
Article 1. Subjects and
scope of application
1. This Circular applies to
grade-1 investors that are allocated land or have land use purposes changed by
the State for implementing the following construction investment projects:
1.1. Investment projects to
build new urban areas under the Government's Decree No. 02/ 2006/ND-CP of
January 5, 2006. promulgating the Regulation on new urban areas (applicable
only to land areas for building houses or other works for which capital may be
raised from customers under law).
1.2. Projects to build houses
for sale or lease (even projects to build high-rise works for multiple use
purposes, including use as houses).
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2. Grade-1 investors that are
overseas Vietnamese or foreign organizations or individuals implementing
investment projects to build houses for sale or lease and paying land rent in a
lump sum for the whole land-lease duration under Article 32 of the Governments
Decree No. 84/2007/ND-CP of May 25, 2007, may pay land rent like land use levy
under this Circular.
Article 2. Collection and
payment of land use levy under Clause 3. Article 1 of the Government's
Resolution No. 33/2008/NQ-CP
1. Grade-1 investors of projects
to build new-urban areas or houses or build and commercially operate industrial
park infrastructure under Article 1 of this Circular (below collectively
referred to as investors) may pay land use levy according to the approved
project implementation schedule under the law on investment and construction
management:
1.1. Based on the implementation
schedule indicated in the approved investment project, the investor shall
register in writing the project implementation schedule (enclosed with the
project dossier) with the finance and tax agencies of the locality where exists
land, as a basis for land use levy collection and payment.
a/ In case the investor has to
adjust the project implementation schedule, within 30 working days from the
date of issuance of the competent authority's decision adjusting the project
implementation schedule, the investor shall reregister the adjusted project
implementation schedule with the local finance and tax agencies under the law
on investment and construction management.
b/ In case the actual progress
of project implementation is faster than the schedule registered with the
finance and tax agencies, within 15 working days, the investor shall report
such in writing to the finance and tax agencies for calculation, collection and
payment of land use levy based on the actual progress.
c/ For projects to build new
urban areas: or projects to build industrial parks or houses occupying land
areas equal to or larger than those occupied by new urban areas under the
Government's Decree No. 02/2006/ND-CP. if a project is implemented in different
phases in each land area, each phase shall be separated into an independent
sub-project and the determination, collection and payment of land use levy for
each phase (sub-project) comply with the principles specified at Points 1.2 and
1.3, Clause 1 of this Article.
d/ After having been transferred
part or whole of the land area, the investor that delays the project
implementation, thus prolonging the approved project implementation schedule,
shall pay to the State an amount equivalent to the land rent at the rate set
annually by the provincial-level People's Committee for the prolonged duration
of project implementation. The finance agency shall determine the land rent
payable for the prolonged duration of project implementation (if any) under the
law on land rent collection, which shall be collected together with the land
use levy by the tax agency.
1.2. The finance agency shall,
based on the Government's regulations on collection of land use levy, assume
the prime responsibility for. and coordinate with concerned local agencies in,
determining and submitting to the provincial-level People's Committee for
decision the land use levy rate according to the Government's policies on land
prices at the time of issuance of the land allocation decision. In case the
time of land handover does not coincide with the time indicated in the land
allocation decision, land use levy shall be determined according to policies
and based on the land price at the actual time of land handover.
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a/ For the first installment,
the investor shall pay 70% of the land use levy determined under Point 1.2.
Clause I of this Article at the time it is allowed to raise capital from
customers under the Housing Law. the Law on Real Estate Business and the Land
Law. Specifically:
- For housing projects, the time
of paying the first installment is the time a grade-1 investor has completely
built the work's foundation according to the project implementation schedule
specified at Point 1.1, Clause 1 of this Article (satisfying the condition for
raising capital from customers). In case there are 2 or more house works within
the same land premise planned for house building, the investor shall make the
first installment within 30 days after raising capital from customers of the
first house-work, calculated for the whole area of land premise subject to land
use levy.
- For investment projects to
build and commercially operate industrial park infrastructure, the time of the
first installment is the time a grade-1 investor has completely built the
project's technical infrastructure according to the project's contents and
implementation schedule specified at Point 1.1. Clause 1 of this Article
(satisfying the condition for raising capital from customers). After having
built technical infrastructure (satisfying the condition for raising capital
from customers), if the grade-1 investor transfers over 70% of land use levy-liable
land area with built technical infrastructure to grade-2 investors, it shall,
within 30 days from the date of transfer, remit the whole land use levy into
the state budget.
- For investment projects to
build new urban areas planned for multiple use purposes (residential quarters,
service works and technical and social infrastructure facilities), the time of
paying the first installment is the time a grade-1 investor has completely
built the project's technical infrastructure (satisfying the condition for
raising capital from customers). After having built technical infrastructure
(satisfying the condition for raising capital from customers), if the grade-1
investor transfers over 70% of the land use levy-liable land area with built
technical infrastructure to grade-2 investors, it shall, within 30 days from
the date of transfer, remit the whole land use levy into the state budget. In
case the grade-1 investor directly builds a number of combined work items,
including houses and other service works within the new urban area for which
capital may be raised from customers under law, the calculation, collection and
payment of land use levy for this area are the same as those for housing
projects specified in Clause 1 of this Article.
If, at the time of the first
installment, the land price set and publicized by the provincial-level People's
Committee sees an increase or a decrease by 20% or more compared to the time of
issuance of the land allocation decision (or the actual time of land handover),
the finance agency shall re-determine the land price based on the actual market
price of land use right transfer under normal conditions in order to recalculate
70% of the payable land use levy for the first installment and transfer such to
the tax agency for issuing a land-use levy collection notice.
b/ For the second installment,
the investor shall pay the remaining 30% of land use levy after a work has been
completed and handed over for use and within 18 months (for housing projects)
or 24 months (for investment projects to build new urban areas or build and
commercially operate industrial park infrastructure) from the date of the first
installment.
If. at the time of the second
installment, the land price set and publicized by the provincial-level People's
Committee sees an increase or decrease by 20% or more compared to the time of
issuance of the land allocation decision (or the actual time of land handover),
the finance agency shall re-determine the land price based on the actual market
price of land use right transfer under normal conditions in order to recalculate
the remaining 30% of the payable land use levy and transfer it to the tax
agency for issuing a land-use levy collection notice.
(Example: On March 1.2009.
investor A was. under a decision of the People's Committee of province X.
allocated 40.000 m: of land subject to land use levy for implementing a housing
project in the locality. The land is actually handed over on December 1, 2009.
According to the project implementation schedule, the investor shall make the
first and second installments of land use levy in October 2010 and May 2012,
respectively.
Presuming that the land prices
applicable in the locality, set and publicized by the provincial People's
Committee on January 1, 2009, October 1, 2010, and May 1, 2012, are VND 12
million/m2. VND 13 million/nr and VND 16 million/nr, respectively;
the land price redetermined to be closer to the market price is VND 15
million/m2 at the actual time of land handover (December 1, 2009)
and VND 20 million/ m2 in May 2012.
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+ Notice of the first
installment:
Since the land price set and
publicized by the provincial People's Committee at the time of the first
installment increases below 20% (VND 13/ 12 million = 108.3%). the land use
levy rate will not be adjusted. Specifically, for the first installment, the
to-be-notified payable land use levy will be 40.000m2 x VND 15
million/ m2 x 70% = VND 420 million.
+ Notice of the second
installment:
Since the land price set and
publicized by the provincial People's Committee at the time of the second
installment increases over 20% (VND 16/ 12 million = 133.3%). the provincial
Finance Department shall re-determine the land price (presumed to be VND 20
million/m2). So, the to-be-notified payable land use levy will be
40,000 m2 x VND 20 million/m2 x 30% = VND 240 million.
The total payable land use levy
for both installments will be VND 420 million + VND 240 million = VND 660
million).
During project implementation,
if a grade-1 investor builds the technical infrastructure or foundation of a
work (satisfying the condition for raising capital from customers) sooner than
the project implementation schedule registered (or re-registered) with the
finance and tax agencies but delays the reporting and declaration for
calculation and remittance of land use levy into the state budget, it will be
liable to pay a fine equal to 0.05% of the payable land use levy for each
delayed day, counting from the date the project satisfies the condition for
raising capital from customers.
1.4. Agrade-1 investor that
wishes to pay in a lump sum the whole (100%) land use levy after the project
satisfies the condition for raising capital from customers under law may do so
under Item a, Point 1.3, Clause I of this Article.
Within 3 months from the date
the project satisfies the condition for raising capital from customers, the
grade-1 investor shall fully remit into the state budget the land use levy for
the allocated land area subject to land use levy.
1.5. If a grade-1 investor
advances an amount for paying land compensation and support under an approved
plan, this amount may be deducted from the payable land use levy under the laws
on compensation, support and resettlement and land-use levy collection.
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2. For cleared land:
2.1. An investor that is
allocated land by the provincial-level People's Committee through land use
right auction shall pay land use levy within the time limit specified in the
approved Regulation on auction, which must not exceed 3 months from the date of
issuance of the competent state agency's decision approving auction results
under the law on auction of land use rights.
2.2. An investor that is
allocated land by the provincial-level People's Committee not through land use
right auction shall, within three (3) months from the date of issuance of the
competent state agency's land allocation decision, fully remit land use levy
for the allocated land area into the state budget.
Article 3. Organization
of implementation
1. This Circular takes effect 45
days from the date of its signing.
2. For projects for which land
use levy was determined and notified by a competent state agency before the
effective date of this Circular but grade-1 investors have not yet remitted
land use levy into the state budget:
2.1. A grade-1 investor that
chooses to pay land use levy under a competent state agency's notice shall pay
it as notified and a fine for the late payment duration under the law on tax
administration.
2.2. For a grade-1 investor that
chooses to pay land use levy under the Government's Resolution No.
33/2008/NQ-CP of December 31, 2008. the payable land use levy must be recalculated,
collected and paid under this Circular.
3. For projects for which land use
levy has been notified by a competent state agency and investors have remitted
land use levy into the state budget, this levy will neither be refunded nor
re-determined under this Circular.
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FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Nguyen Huu Chi