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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No:
89-CP
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Hanoi,
August 17, 1994
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DECREE
ON
THE COLLECTION OF LEVY ON LAND USE RIGHT AND LAND ADMINISTRATION FEE
THE GOVERNMENT
Pursuant to the Law on
Organization of the Government on the 30th of September, 1992;
Pursuant to Articles 12, 22 and 79 of the Land Law on the 14th of July, 1993;
At the proposals of the Minister of Finance and the General Director of the
General Land Administration,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.-
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2. The land user, who is
allocated land by the State for use in agricultural production, forestry,
aquaculture or salt production, shall have to pay land use levy when allowed by
the State to use this land for other purposes.
Article 2.-
The land user shall not have to pay land use levy when allocated land by the
State in the following cases:
1. The land is allocated for use
in agricultural production, forestry, aquaculture and salt production;
2. The land rented by the State
to organizations or individuals, and for which rent has been paid;
3. The land on which a
State-owned house has been sold to the tenant, the land use levy has been
accounted for in the price of the house, and the sale has been remitted to the
budget.
Article 3.-
An organization, household or individual has to pay land administration fee in
the following cases:
1. Issuing a certificate of land
use right;
2. Certifying the registration
of change in land use right;
3. Excerpting items from the
land administration dossier.
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BASIS FOR CALCULATION OF LAND USE LEVY AND LAND
ADMINISTRATION FEE
Article 4.- The basis for
the calculation of land use levy is the area of the allocated land (in square
meter) which is allocated or allowed to change its use, the land price (Dong/sq.m.)
at the time of the collection of the levy, and the rate of exemption or
reduction prescribed by law.
Article 5.-
The land price on which to calculate the land use levy shall be set by the
People's Committee of the province or city directly under the Central
Government (provincial People's Committee) on the basis of the price brackets
for each category of land stipulated by the Government.
Article 6.-
The Ministry of Finance shall determine the level of fee for each job in land
administration defined at Article 3 of this Decree, and also the regime of
management of the use of l and administration fee.
Chapter III
DECLARATION ON REMITTANCE OF LAND USE LEVY AND LAND
ADMINISTRATION FEE
Article 7.- The land user
has the duty:
1. To declare and supply all the
necessary documents related to the determination of the land use levy;
2. To pay fully the land use
levy to the State budget before being issued with the certificate of land use
right or the permit to change the use of land.
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1. To guide the land user in
strictly carrying out the declaration and payment of the land use levy;
2. To check and certify the declaration
and related documents, and calculate the sum to be collected;
3. To make notification about
the payment of land use levy, monitor and speed up the payment of land use levy
to the State Treasury.
Article 9.-
The land administration agency shall have to collect the land administration
fee and remit it to the State budget as directed by the Ministry of Finance.
Article 10.-
The agency which collects the land use levy and land administration fee shall
issue the receipt to the payer as prescribed by the Ministry of Finance.
Article 11.-
1. The land administration
agencies of all levels and the agency authorized to issue certificates of land
use right shall have to coordinate with the tax agency in controlling the
observance of the regime of collection and remittance of the land use levy and
the land administration fee as prescribed in this Decree.
2. The agency authorized to
issue certificates of land use right is permitted to issue certificates of land
use right or permits for change of land use, after the land user has paid fully
the land use levy.
Chapter IV
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Article 12.- Land use
levy is exempted or reduced in the following cases:
1. The land is allocated for use
in public utility, defense and security works, as stipulated at Article 58,
Item I of Article 65 of the Land Law (except land for construction of dwelling
houses of families or individuals).
2. Residential land in the
communes in rural and mountainous areas, on islands, in the settlement for
sedentarisation or new economic zones.
3. Residential land for the
persons credited with meritorious deeds toward the revolution, and other
persons benefiting from special policies under separate regulations of the
Government;
4. Land allocated as
compensations for the organizations or individuals whose land is recovered.
This land shall have a value equal to or lower than the value of the recovered
land;
5. The exemption or reduction of
the land use levy for the categories of land stipulated at Item 2, Item 3 of
this Article can be applied only within the framework of the residential land
limit defined at Article 54 and Article 57 of the Land Law.
Article 13.-
Each person defined at Article 12 of this Decree shall benefit from exemption
or reduction of land use levy only once in each land allocation.
Chapter V
HANDLING OF VIOLATIONS, REWARDS
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Article 15.-
Any person, who abuses his position and power to misappropriate or embezzle the
land use levy and the land administration fee, shall have to pay compensation
to the State for all the sum he has misappropriated or embezzled and shall,
depending on the extent of the violation, be disciplined or investigated for
penal liability as prescribed by law.
The tax agency and the land
administration agency, which wrongly determines the land use levy or the land
administration fee, shall have to compensate for all the losses it has done.
Article 16.-
The tax and land administration agencies and cadres who accomplish well the
assigned tasks, the persons who have the merit of detecting acts of violation
against the prescriptions of this Decree, shall be commended or awarded
according to the common regime of the State.
Chapter VI
IMPLEMENTATION PROVISIONS
Article 17.- This Decree
takes effect from the date of its signing. All earlier regulations contrary to
this Decree are now annulled.
Article 18.-
The Ministry of Finance shall coordinate with the General Land Administration
in guiding the implementation of this Decree.
Article 19.-
The ministers, the heads of the ministerial-level agencies, the heads of the
agencies attached to the Government, the presidents of the People's Committees
of the provinces and cities directly under the Central Government shall have to
implement this Decree.
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FOR
THE GOVERNMENT
PRIME MINISTER
Vo Van Kiet