|
THE
NATIONAL ASSEMBLY
-------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------
|
|
No.
48/2010/QH12
|
|
LAW
ON
NON-AGRICULTURAL LAND USE TAX
Pursuant to 1992 Constitution
of the Socialist Republic of Vietnam, which was amended and supplemented under
Resolution No. 51/2001/QH10; The National Assembly promulgates the Law on
Non-Agricultural Land Use Tax.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of
regulation
This Law provides for objects
liable or not liable to, payers of, bases for, registration, declaration,
calculation and payment of, exemption from and reduction of, non-agricultural
land use tax.
Article 2. Tax-liable objects
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Non-agricultural production
and business land, including land for the construction of industrial parks;
land for the construction of production and business establishments; land for
mineral exploitation and processing; and land for the production of
construction materials and pottery articles. 3. Non-agricultural land specified
in Article 3 of this Law which is used for commercial purposes.
Article 3. Objects not liable
to tax
Non-agricultural land used for
purposes other than commercial ones, including:
1. Land used for public
purposes, including traffic and irrigation land, land for the construction of
cultural, healthcare, education and training, and physical training and sports
works for public interests; land with historicalcultural relics or scenic
places; and land for the construction of other public works under the
Government’s regulations;
2. Land used by religious
institutions;
3. Land used for cemeteries and
graveyards;
4. Land under rivers, canals,
ditches, streams and special-use water surface;
5. Land with communal houses,
temples, worship halls or clans’ worship houses;
6. Land for the construction of
working offices or non-business works or for national defense and security
purposes;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 4. Taxpayers
1. Taxpayers are organizations,
households and individuals that have the right to use tax-liable land specified
in Article 2 of this Law. 2. When organizations, households or indivi-duals
have not yet been granted land use right certi-ficates or house and
land-attached asset ownership certificates (below collectively referred to as
certificates), current land users will be taxpayers.
3. Taxpayers in some cases are
specified as follows:
a/ When land is leased by the
State for the implementation of investment projects, lessees will be taxpayers;
b/ When persons having land use
rights lease land under contracts, taxpayers shall be identified as agreed upon
in these contracts. When no agreement on taxpayers is made in contracts,
persons having land use rights will be taxpayers;
c/ When land has been granted a
certificate but is currently under dispute, pending the dispute settlement,
current land users will be taxpayers. Tax payment does not serve as a ground
for the settlement of disputes over land use rights;
d/ When many persons have the
right to co-use a land plot, the lawful representative of these co-users will
be the taxpayer;
e/ When a person having land use
rights contributes his/her land use rights as business capital, thereby forming
a new legal entity that has the right to use tax-liable land specified in
Article 2 of this Law, the new legal entity will be the taxpayer.
Chapter II
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 5. Tax bases
Tax bases are taxable price and
tax rate.
Article 6. Taxable price
1. Taxable price of land is the
taxable land area multiplied by the price of one square meter of land.
2. The taxable land area is
specified as follows: a/ The taxable land area is the actually used land area.
When a person has the right to
use many residential land plots, the taxable land area is the total area of
taxable land plots.
When land is allocated or leased
by the State for the construction of an industrial park, the taxable land area
is exclusive of the land area for the construction of infrastructure facilities
under common use;
b/ For residential land of a
multi-story building with many users or a condominium with areas for both
dwelling and commercial purposes, the taxable land area is the allocation
coefficient multiplied by the area of the apartment of each user.
The allocation coefficient is
the land area for the construction of a multistory building with many users or
a condominium divided by the total area of apartments of users.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c/ For underground construction
works, the applicable allocation coefficient is 0.5 of the constructed land
area divided by the total area of works used by organizations, households and
individuals. 3. The price of a square meter of land is the price of land based
on its use purpose which is set by the provincial-level People’s Committee for
a 5 year stabilization period from the effective date of this Law.
Article 7. Tax rates
1. Tax rates for residential
land, including land used for commercial purposes, to be applied according to
the Partially Progressive Tariff are specified as follows:
Tax
grade
Taxable
land area (m2)
Tax
rate (%)
1
Area within the set quota
0.03
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Area in excess of up to 3
times the set quota
0.07
3
Area in excess of over 3 times
the set quota
0.15
2. The residential land quota
used as a basis for tax calculation is the new quota of residential land
allocation set by provincial-level People’s Committees from the effective date
of this Law.
When residential land quotas
have been set before the effective date of this Law, the following provisions
shall be applied:
a/ When the residential land
quota set before the effective date of this Law is lower than the new quota of
residential land allocation, the new quota will be used as a basis for tax
calculation;
b/ When the residential land
quota set before the effective date of this Law is higher than the new quota of
residential land allocation, the old quota will be used as a basis for tax
calculation.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Non-agricultural production
and business land is subject to the tax rate of 0.03%.
5. Non-agricultural land
specified in Article 3 of this Law which is used for commercial purposes is
subject to the tax rate of 0.03%. 6. Land used for improper purposes or land
not yet used under regulations is subject to the tax rate of 0.15%. Land of a
phased investment project as registered by the investor and approved by a
competent state agency will not be regarded as unused land and is subject to
the tax rate of 0.03%. 7. Encroached or appropriated land is subject to the tax
rate of 0.2% and has no applicable quota. Tax payment does not serve as a basis
for recognizing taxpayers’ lawful land use rights for the encroached or appropriated
land area.
Article 8. Tax registration,
declaration, calculation and payment
1. Taxpayers shall register,
declare, calculate and pay tax under the law on tax administration.
2. Taxpayers shall register,
declare, calculate and pay tax at tax offices of rural districts, urban
districts, towns or provincial cities in which they have land use rights.
Taxpayers in deep-lying or
remote areas difficult to access may register, declare, calculate and pay tax
at commune-level People’s Committees. Tax offices shall create conditions for
taxpayers to fulfill their obligations.
3. When a taxpayer has the right
to use many residential land plots, the taxable area is the total area of
taxable residential-land plots within a province or centrally run city. Tax registration,
declaration, calculation and payment are specified as follows:
a/ Taxpayers shall register,
declare, calculate and pay tax at tax offices of rural districts, urban
districts, towns or provincial cities in which they have land use rights;
b/ Taxpayers may choose the
residential land quota applicable in a rural district, urban district,
town or provincial city in which they have land use rights. A taxpayer who has
one or more than one residential land plot in excess of the set quota may choose
one place in which he/she has a residential land plot in excess of the set
quota for determining the land plots’ area in excess of the set quota .
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Chapter III
TAX REDUCTION AND EXEMPTION
Article 9. Tax exemption
1. Land of investment projects
in domains eligible for special investment promotion; investment projects in
areas with extreme socio-economic difficulties; investment projects in domains
eligible for investment promotion in areas with socio-economic difficulties;
and land of enterprises with over 50% of their employees being war invalids and
diseased soldiers.
2. Land of establishments
carrying out socialized educational, vocational training, healthcare, cultural,
sports or environmental activities.
3. Land for the construction of
houses of gratitude, houses of great solidarity, establishments nurturing
lonely aged people, people with disabilities or orphans, and social-disease
treatment establishments.
4. Residential land within the
set quota in areas with extreme socioeconomic difficulties.
5. Residential land within the
set quota , of revolutionary activists before August 19, 1945; war invalids of
1/4 or 2/4 grade and people enjoying policies like these war invalids; diseased
soldiers of 1/3 grade; people’s armed forces heroes; heroic Vietnamese mothers;
natural parents of, or people nurturing, martyrs when they were minors; spouses
of martyrs; martyrs’ children eligible for monthly allowances; agent
orange victims who are revolutionary activists; and agent orange victims with
difficult family circumstances.
6. Poor households’ land within
the set quota under the Government’s regulations.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
9. Taxpayers who face
difficulties due to force majeure circumstances if the value of damage related
to land and houses on land accounts for over 50% of the taxable price.
Article 10. Tax reduction
Fifty per cent reduction of the
payable tax amount is applied in the following cases:
1. Land of investment projects in
domains eligible for investment promotion; investment projects in areas with
socio-economic difficulties; and land of enterprises with between 20% and 50%
of their employees being war invalids and diseased soldiers;
2. Land within the set quota in
areas with socio-economic difficulties; 3. Land within the set quota, of war
invalids of 3/4 or 4/4 grade and people enjoying policies like these war
invalids; diseased soldiers of 2/3 or 3/3 grade; and martyrs’ children ineligible
for monthly allowances; 4. Taxpayers who face difficulties due to force majeure
circumstances if the value of damage related to land and houses on land
accounts for between 20% and 50% of the taxable price.
Article 11. Tax exemption and
reduction principles
1. Taxpayers who are eligible
for both tax exemption and reduction for the same land plot will be exempt from
tax. Taxpayers who concurrently fall into two or more cases eligible for tax
reduction specified in Article 10 of this Law will be exempt from tax.
2. Residential land taxpayers
will be eligible for tax exemption or reduction only in one place chosen by
them, except the cases specified in Clause 9, Article 9 and Clause 4, Article
10 of this Law.
3. Taxpayers who have many
investment projects eligible for tax exemption or reduction will enjoy tax
exemption or reduction under each investment project.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Chapter IV
IMPLEMENTATION PROVISIONS
Article 12. Effect
1. This Law takes effect on
January 1, 2012.
2. The following legal documents
will cease to be effective on the effective date of this Law:
a/ The 1992 Ordinance on Housing
and Land Tax;
b/ The 1994 Ordinance Amending
and Supplementing a Number of Articles of the Ordinance on Housing and Land
Tax.
Article 13. Implementation
detailing and guidance
The Government shall detail and
guide necessary contents of this Law to meet state management requirements.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
CHAIRMAN
OF THE NATIONAL ASSEMBLY
Nguyen Phu Trong