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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
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No.
139/2016/TT-BTC
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Hanoi, September
16, 2016
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CIRCULAR
INSTRUCTIONS ON PROCEDURES
FOR EXEMPTION FROM LAND LEVIES, LAND RENTS; REFUNDS OR DEDUCTIONS FROM
FINANCIAL OBLIGATIONS OF SOCIAL HOUSING INVESTORS AND METHOD FOR DETERMINATION
OF LAND LEVIES PAID BY PURCHASERS, LEASE-PURCHASERS WHO RE-SELL SOCIAL HOUSES
Pursuant to the Government’s Decree No.
60/2003/ND-CP dated June 06, 2003 providing instructions on the implementation
of the Law on State budget;
Pursuant to the Government’s Decree No.
100/2015/ND-CP dated October 20, 2015 on development and management of social
housing;
Pursuant to the Government’s Decree No.
215/2015/ND-CP dated December 25, 2015 stipulating functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the request of general director of Public
Asset Management Authority
The Minister of Finance promulgates the Circular
providing instructions on exemption from land levies, land rents, refunds or
deductions for financial obligations for social housing investors and method
for determination of payable land levies when purchasers, lease-purchasers are
eligible for re-selling social houses as prescribed in the Government’s Decree
No. 100/2015/ND-CP dated October 20, 2015 on development and management of
social housing.
Chapter I
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Article 1. Governing scope
This Circular provides instructions on a number of
articles of the Government’s Decree No. 100/2015/ND-CP dated October 20, 2015
on development and management of social housing (hereinafter referred to as
“Decree No. 100/2015/ND-CP) and followings:
1. Exemption from land levies, land rents for
social housing projects not funded by state budget as prescribed in Clause 1,
Article 9 of the Decree No. 100/2015/ND-CP;
2. Refunds or deductions from financial obligations
(land levies or land rents payable to the state budget from the implementation
of projects other than social housing projects) of the investor who has paid
land levies for the land allocated by the state or legally transferred by
organizations, households and individuals for development of social housing
projects as prescribed in Clause 1, Article 9 of the Decree No. 100/2015/ND-CP;
3. Method for determination of land levies payable
to the state budget when purchasers, lease-purchasers are eligible for
re-selling social houses as prescribed in Clause 4, Article 19 of the Decree
No. 100/2015/ND-CP.
Article 2. Regulated entities
This Circular applies to organizations, households
and individuals, and state management agencies in relation to development and
management of social housing as prescribed in the Decree No. 100/2015/ND-CP.
Chapter II
Section I. EXEMPTION FROM LAND LEVIES, LAND
RENTS FOR SOCIAL HOUSING PROJECTS NOT FUNDED BY STATE BUDGET
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Exemption from land levies, land rents for social
housing projects not funded by state budget as prescribed in Clause 1, Article
9 of the Decree No. 100/2015/ND-CP is stipulated as follows:
1. Exemption from land levies, land rents for the
entire land area allocated, leased out by the state for social housing projects
including land funds for business and trade works approved by competent
authorities within the scope of social housing projects.
2. Exemption from land levies, land rents for the
entire land area used for social housing projects from 20 percent of the land
fund for development of commercial housing projects and urban development
projects according to the law on housing, including 20 percent of the land area
used for business and trade works approved by competent authorities within the
scope of social housing projects.
3. The social housing investor shall fulfill
procedures to apply for exemption from land levies, land rents according to the
law on lands.
Section II. REFUNDS OR DEDUCTIONS FROM FINANCIAL
OBLIGATIONS OF SOCIAL HOUSING INVESTORS
Article 4. Principles of making refunds or
deductions from financial obligations of social housing investors
1. The who has paid land levies for the land
allocated by the state or transferred by organizations, households and
individuals for development of social housing projects may claim refunds or
deductions from financial obligations for development of other projects (other
than social housing projects) on the same province where the social housing
project is situated.
2. Within availability of budget, presidents of People's
committees of provinces shall make decisions on deductions or refunds to
investors (after receiving approval from the standing committee of the People's
Council of the same level) at the request of director of the Service of
Finance.
Article 5. Refunds or deductions from financial
obligations of social housing investors
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1. The investor who has paid land levies for the
land allocated by the state for development of social housing projects may
claim refunds or deductions from financial obligations (land levies or land
rents) for development of other projects; The refundable or deductible land
levy is the amount of paid levy written on a document issued by a competent
authority.
2. The investor who
has received transfer of land use rights from organizations, households
and individuals for development of social housing projects may claim refunds or
deductions from financial obligations; the amount refunded or deducted from
financial obligations shall be determined according to land price of the land
use purpose at the time of land use purpose conversion or at the time the
permission for use of the land for development of a social housing project is
granted by competent state agencies but not exceed amount of compensation and
subsidy for lands expropriated by the state according to the law on lands. Land
price of a piece of land transferred shall be determined according to land
price coefficients.
3. Land levies, land rents to be paid by the
investor for development of other projects (other than social housing projects)
and used for calculation of deductions are provided for in the law on lands.
For projects (other than social housing projects) using lands leased out by the
state with annual land rents, deductible land rents shall be converted into the
number of years, months of fulfillment of financial obligations and determined
as the fulfilled land rent term; the determination of land rents in this case
is provided for in the law on lands.
Chapter III
DETERMINATION OF LAND LEVIES, LAND RENTS WHEN SOCIAL
HOUSES ARE SOLD
Article 6. Land levies
Payment of land levies by purchasers or lease-purchasers
who re-sell social houses is stipulated in Clause 4, Article 19 of the Decree
No. 100/2015/ND-CP as follows:
1. If a social house to be sold is an apartment,
the seller shall pay to the state budget 50 percent of the land rents allocated
for such apartment.
2. If a social house to be sold is a low-rise
apartment, the seller shall pay 100 percent of the land rents.
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Determination of land levies to be paid by
purchasers or lease-purchasers who re-sell social houses is stipulated in
Clause 4, Article 19 of the Decree No. 100/2015/ND-CP as follows:
1. The land price for determination of land rents
is based on the land price stipulated by the
People’s committee of a province multiplied by the land price coefficient at
the time of selling.
2. Land levies:
a) If the purchaser or lease-purchaser re-sells a
social house as an apartment, the land levy shall be paid as follows:
Payable land levy
=
50% x S x land
price
x
The apartment’s land
levy allocation coefficient
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- S: Area of the apartment that requires
determination of the land levy.
- Land price: determined according to Clause 1 of
this Article.
- The apartment’s land levy allocation coefficient:
determined according to Article 8 herein.
b) If the purchaser or lease-purchaser re-sells a
social house as a low-rise apartment, he/she shall pay 100 percent of the land
levy. The land levy shall be determined by multiplying the land price as
prescribed in Clause 1 of this Article by the social house’s land area.
Article 8. Land levy allocation coefficient
1. If a social house to be sold is an apartment,
the land levy allocation coefficient is determined as follows:
Land levy
allocation coefficient
=
Area of the
apartment to be sold
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If a social house has a basement (wholly or
partially) which is determined as a shared portion of all the occupants in the building,
the area of such basement is determined according to the law on lands and added
to the total area of the apartment to be sold for calculation of the land levy
allocation coefficient; if the area of the basement is determined as the
investor’s private portion, such area shall not be added to the area of the
apartment to be sold.
2. The building’s total floor area as prescribed in
Clause 1 of this Article shall not include area of the business and trade works
as prescribed (if any).
Chapter IV
IMPLEMENTATION
Article 9. Effect
1. This Circular takes effect since November 15,
2016.
2. Any case arising since October 10, 2015 shall be
subject to the Government’s Decree No. 100/2015/ND-CP dated October 20, 2015 on
development and management of social housing and instructions herein.
3. Any amendment, supplement or replacement made to
the legislative documents referred to in this Circular shall prevail over the
legislative documents which were previously promulgated.
Article 10. Implementation
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2. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Finance
for amendments as appropriate./.
PP THE MINISTER
DEPUTY MINISTER
Nguyen Huu Chí