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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.:
89/2017/TT-BTC
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Hanoi, August 23,
2017
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CIRCULAR
GUIDING
CERTAIN ARTICLES OF THE GOVERNMENT'S DECREE NO. 35/2017/ND-CP DATED APRIL 03,
2017 PRESCRIBING COLLECTION OF LAND USE LEVY, LAND RENTAL AND WATER SURFACE
RENTAL IN ECONOMIC ZONES AND HI-TECH ZONES
Pursuant to the Government's Decree No. 35/2017/ND-CP
dated April 03, 2017 prescribing collection of land use levy, land rental and
water surface rental in economic zones and hi-tech zones;
Pursuant to the Government’s Decree No.
45/2014/ND-CP dated May 15, 2014 prescribing the collection of land use levy;
Pursuant to the Government’s Decree No.
46/2014/ND-CP dated May 15, 2014 prescribing the collection of land rental and
water surface rental;
Pursuant to the Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 defining Functions, Tasks, Powers and
Organizational Structure of Ministry of Finance;
At the request of the Director of the Department
of Public Asset Management,
Minister of Finance promulgates a Circular
guiding certain articles of the Government's Decree No. 35/2017/ND-CP dated April
03, 2017 prescribing collection of land use levy, land rental and water surface
rental in economic zones and hi-tech zones.
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GENERAL PROVISIONS
Article 1. Scope
This Circular provides guidance on certain contents
about the collection of land use levy, land rental and water surface rental and
implementation of transitional provisions in the Government's Decree No.
35/2017/ND-CP dated April 03, 2017 prescribing collection of land use levy,
land rental and water surface rental in economic zones and hi-tech zones
(herein after referred to as the “Decree No. 35/2017/ND-CP”).
Article 2. Regulated entities
1. Organizations and individuals that are allocated
or leased land or water surface in economic zones or hi-tech zones in
accordance with the land law.
2. Management boards of economic zones and
management boards of hi-tech zones.
3. Other relevant agencies, organizations and
individuals.
Chapter II
SPECIFIC PROVISIONS
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Article 3. Determination of
land use levy and land rental not through auction
1. Leasing land with annual land rental payment:
a) The land rental unit shall be determined by
multiplying a percentage (%) by the specific land price prescribed in Clause 1
Article 4 of the Decree No. 35/2017/ND-CP, in which:
- The Department of Finance of province or
central-affiliated city where the economic zone is located shall take charge
and cooperate with the management board of that economic zone and relevant
agencies to set specific percentages (%) used for land rental calculation which
are between 0.5% and 3% depending on the land location, area and route
corresponding to each land use purpose, and then submit them to the People’s
Committee of that province or central-affiliated city (hereinafter referred to
as the “Provincial-level People’s Committee) for promulgation and announcement
in the course of implementation.
- The specific land price is determined according
to the land price adjustment coefficient method prescribed in the Government’s
Decree on land price. The Department of Finance of province or
central-affiliated city where the economic zone is located shall take charge
and cooperate with the management board of that economic zone and relevant
agencies to determine the land price adjustment coefficients depending on the
land location, area and route corresponding to each land use purpose and in
conformity with the market situation as well as local socio-economic
development conditions, and then submit them to the Provincial-level People’s
Committee for promulgation every year after consulting the Standing Committee
of the People’s Council of same level and announcement in the course of
implementation.
At several land locations used for implementing
projects in the same area, if the land use coefficient of a route (building
density or building height) varies from the average rate applicable to that
area or route, the Provincial-level People's Committee shall set the land price
adjustment coefficients which may be higher or lower than the average rate for
calculating the land use rental in these case and specify them in the Decision
on announcement of land price adjustment coefficients applicable to the
relevant economic zone. Surveys shall be carried out to set land price
adjustment coefficients as from October 01 every year. All expenses that arisen
from land price surveys and determination of land price adjustment coefficients
for land rental calculation (including expenses for hired consultants where
necessary) shall be covered by funding from state budget in accordance with the
Law on State Budget. Consultants for land price surveys and determination of
land price adjustment coefficients shall be selected in accordance with
regulations of the Law on Bidding.
b) Total land rental payable = the land rental unit
x the land area subject to land rental.
In cases where the land rental is exempted in
accordance with regulations in Point a, Point b, Point d Clause 6 Article 8 of
the Decree No. 35/2017/ND-CP or there are deductions from total land rental
payable according to the method of conversion into the period of fulfillment of
financial obligation to pay the land rental, the land rental payable shall be
determined according to the land policy and price effective at the time of
starting payment of land rental, in which:
- Deductions from the land rental payable include:
Compensations, relocation subsidies and compensation and ground clearance
amounts (hereinafter referred to as the “compensation and ground clearance
expenses”) which have been paid or voluntarily advanced by the land lessee.
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- If the sum of the period of enjoying exemption
from land rental as regulated by law and the period for which the financial
obligation to pay the land rental is determined to be fully fulfilled because
of deductions from the land rental payable is shorter than the length of time
of the first stabilization cycle of land rental units, the land rental unit
determined at the time of issuing the land lease decision shall be applied to the
calculation of land rental for the remaining length of time of that cycle.
- After deducting the period of enjoying exemption
from land rental as regulated by law and the period for which the financial obligation
to pay the land rental is determined to be fully fulfilled because of
deductions from the land rental payable, if the remainder of the land lease is
under 05 years and the lessee wishes to fully pay the land rental for that
remaining lease period, the management board of the economic zone shall submit
report thereof to the Provincial-level People's Committee for consideration. In
such case, the land price for calculation of land rental shall be determined
according to the land policy and prices effective at the time when the
Provincial-level People's Committee gives approval for the land lessee’s
request for full payment of land rental for remaining land lease period. The
land lessee shall be entitled to all land-related rights as leasing land with
annual land rental payment.
c) The land rental unit shall be kept unchanged for
5 years counting from the time the management board of the economic zone or the
Provincial-level People’s Committee issues the land lease decision. Past this
five-year period, the management board of the economic zone may adjust land
rental units for application to the subsequent period according to the land
policy and prices effective at the time of adjustment by multiplying the land
price in the land price table and the land price adjustment coefficient and the
specific percentage (%) set by the Provincial-level People's Committee.
2. Leasing land with one-off land rental payment
for the entire lease period:
a) In case the area of the land parcel or the land
lot used for land rental calculation is valued (according to the land price in
the land price table) at VND 30 billion or higher, the specific land price
shall be determined according to the direct comparison, discount, income or
surplus method in accordance with the Government’s regulations on land prices.
In case of exemption from land rental as regulated
in Point a, Point b, Point d Clause 6 Article 8 of the Decree No.
35/2017/ND-CP, the Provincial Department of Natural Resources and Environment
shall set specific land prices for calculation of land rental for the period
for which land rental is payable based on the decision on period of exemption
from land rental issued by the management board of the economic zone, and send
them to the local land price appraisal council with the Provincial-level
Finance Department acting as its standing body for appraisal and submission to
the Provincial-level People’s Committee for approval in accordance with the
Government’s regulations on land prices.
The period for which land rental is payable = the
land lease period - the period of enjoying exemption from land rental as
regulated in Point a, Point b, Point d Clause 6 Article 8 of the Decree No.
35/2017/ND-CP.
b) In case the area of the land parcel or the land
lot used for land rental calculation is valued (according to the land price in
the land price table) at less than VND 30 billion, the specific land price used
for land rental calculation shall be determined by the management board of the
economic zone according to the land price in the land price table, the land
price adjustment coefficient and the land lease period. To be specific:
- In case the land lease period is equal to the
period of the land category prescribed in the land price table, the land rental
collected one-off for the entire land lease period shall be determined by
multiplying the land price in the land price table by the land price adjustment
coefficient.
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Land rental
collected one-off for the entire land lease period
=
Land price in the
land price table
x
Land price adjustment
coefficient
x
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Period of the land
category prescribed in the land price table
- In case of exemption from land rental, the land
rental collected one-off for the entire land lease period shall be determined
by adopting the following formula:
Land rental
collected one-off for the entire land lease period
=
Land price in the
land price table
x
Land price
adjustment coefficient
x
Period for which
land rental is payable
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Where: The period for which land rental is payable
= the land lease period - the period of enjoying exemption from land rental as
regulated in Point a, Point b, Point d Clause 6 Article 8 of the Decree No.
35/2017/ND-CP.
c) Determination of land rental payable:
- If the compensation and ground clearance amounts
are not deducted from land rental, the land rental payable shall be determined
by multiplying the land rental unit by the area subject to land rental calculation.
- If the compensation and ground clearance amounts
are deducted from land rental, the land rental payable shall be determined by
subtracting the compensation and ground clearance amounts as regulated from the
product of the land rental unit and the area subject to land rental
calculation.
3. The determination of land use levy in the cases
of land allocation with collection of land use levy, change of land use purpose
or acquisition of land use rights in economic zones for implementing investment
projects to construct commercial houses for sale or for combined sale and lease
according to planning; and in the cases of residential land allocation,
recognition of residential land use rights, permission for households and
individuals to change the land use purpose to residential land in economic
zones must comply with the Government’s regulations on the collection of land
use levy and instructional documents.
4. After acquisition of land use rights for
implementing investment projects in conformity with land use planning, if the
transferee is required to apply for change of land use purpose and pay land use
levy and/or land rental as prescribed by law, the amount of money paid for
acquisition of land use rights shall be accounted in accordance with the Government's
regulations on collection of land use levy, land rental and water surface
rental, and instructional documents.
5. The area subject to land use levy or land rental
payment is the area of land with land use levy or land rental specified in the
land allocation or land lease decision. In case of land lease, if the land area
specified in the land lease contract is larger than that specified in the land
lease decision, the land area subject to land rental payment shall be the land
area specified in the land lease contract.
Article 4. Determination of
land use levy and land rental through auction
1. Leasing land with annual land rental payment:
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b) In case the lease period of the land lot or the
land parcel for auction is shorter than the period of the land category of the
same land use purpose prescribed in the land price table, the land price for
determination of the reserve price for auction of land use rights shall be set
by adopting the following formula:
Land price for
determination of the reserve price
=
Land price in the
land price table
x
Land price
adjustment coefficient
x
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Land lease period
Period of the land
category prescribed in the land price table
c) The winning land rental unit shall be kept unchanged
for 10 years. At the end of this period, the management board of the economic
zone may adjust land rental units for application to the subsequent period
according to the land policy and prices effective at the time of adjustment by
multiplying the land price in the land price table and the land price
adjustment coefficient and the specific percentage (%) set by the
Provincial-level People's Committee. The land rental unit may be adjusted by
30% at most compared to the winning land rental unit or the land rental unit of
the previous period.
2. In case of one-off collection of land use levy
or land rental for the entire land lease period, the reserve price for auction
of land use rights for lease shall be determined in accordance with regulations
in Point b Clause 4 of the Decree No. 35/2017/ND-CP.
3. The land price adjustment coefficient and the
specific percentage (%) for determination of the reserve price for auction of
land use rights for lease mentioned in Clause 1 and Clause 2 of this Article shall
be those announced by the Provincial-level People's Committee for application
to calculation of land use levy or land rental in case of land allocation or
land lease not through auction. If the land lot or the land parcel put for
auction is located in an urban area, traffic center, or advantaged residential
area, the Provincial-level Finance Department shall, together with the
management board of the economic zone, base on the reality to request the
Provincial-level People's Committee to make decision on increase of land price
adjustment coefficients and specific percentages (%) to determine the reserve
price for auction.
Article 5. Determination and
collection of rental for land with water surface
1. Pursuant to regulations in Point b, Point c
Clause 6 Article 4 of the Decree No. 35/2017/ND-CP, the Provincial-level
Finance Department shall cooperate with the management board of the economic
zone and relevant agencies to set specific levels for calculation of rental
payable for land with water surface, and submit them to the Provincial-level
People's Committee for announcement. To be specific:
a) In remote regions, mountainous regions, islands
or regions facing social – economic difficulties or severely social – economic
difficulties, the rental payable for the area of land with water surface used
for agricultures, forestry, aquaculture or salt production, or construction of
production and business facilities of a project in any of sectors eligible for
investment incentives or special investment incentives shall be equal to 50% of
land rental payable for an adjacent land area used for the same purpose.
b) For other cases which are not governed by
regulations in Point a of this Clause, rental payable for land with water
surface shall not be lower than 50% of land rental payable for an adjacent land
area used for the same purpose.
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Article 6. Determination of
rental for water surface
1. Based on the water surface rental bracket
specified in Clause 1 Article 5 of the Decree No. 35/2017/ND-CP, the management
board of the economic zone shall cooperate with the Provincial-level Finance
Department to request the Provincial-level People’s Committees to make decision
on water surface rental units for each project (excluding projects mentioned in
Clause 3 of this Article), in which:
a) With regard to projects using fixed water
surface as regulated in Point a Clause 1 Article 5 of the Decree No. 35/2017/ND-CP,
the leased water surface serves fixed operation of the project at a specific
location with identified location and coordinate of the water surface during
the project period.
b) With regard to projects using unfixed water surface
as regulated in Point b Clause 1 Article 5 of the Decree No. 35/2017/ND-CP, it
is unable to determine the location and boundaries of the water surface within
a specific coordinate for lease and the project’s operations are not performed
at a fixed water surface location.
c) The leasing area of water surface for
calculation of water surface rental is subject to the water surface lease
decision issued by a competent authority in accordance with law.
d) The water surface rental is payable from the effective
time of the water surface lease decision issued by a competent authority in
accordance with law.
2. Rental for water surface payable is determined
as follows:
a) In case of lease of water surface with annual
rental payment, the rental for water surface payable is determined by
multiplying the leasing area of water surface by the water surface rental unit.
b) In case of lease of water surface with one-off
water surface rental payment for the entire lease period, the rental for water
surface payable is the product of the leasing area of water surface and the
lease period and the water surface rental unit.
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Article 7. Management and
collection of land use levy, land rental, water surface rental and refundable
compensation and ground clearance amounts
1. The management board of the economic zone shall
determine the payable amount of money and notify it to the land user using the
template of notice enclosed with the Circular No. 76/2014/TT-BTC dated June 16,
2014 or the Circular No. 77/2014/TT-BTC dated June 16, 2014 by the Ministry of
Finance, and concurrently send the notice to:
a) The land registration office for coordination
and reporting to the state authority competent to grant certificates of land
use rights and ownership of houses and other land-attached assets;
b) The tax agency for management and determining
the late-payment interests or applying coercive measures to collect money in
accordance with the law on tax administration.
2. Time limits for payment of land use levy, land
rental, water surface rental and refundable compensation and ground clearance
amounts shall conform to regulations in Point c Clause 1 Article 6, Clause 3
Article 11 of the Decree No. 35/2017/ND-CP.
In case of lease of land or water surface with
annual rental payment but the first leasing year or the final leasing year is
not enough 12 months, the rental in the first leasing year or the final leasing
year shall be calculated and paid according to actual number of leasing months.
In case the first leasing month or the final leasing month is not a full month:
- It shall be considered as a full leasing month if
total leasing days are 15 days or more.
- The rental must not be paid if total leasing days
are less than 15 days.
3. The state treasury or the unit authorized by the
state treasury to collect land use levy, land rental, water surface rental and
payable compensation and ground clearance amounts must transfer all collection
vouchers to the management board of the economic zone and the tax agency for
monitoring, collating and expediting collections as regulated.
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Article 8. Principles of
exemption and reduction of land rental and water surface rental
1. An investment project using land shall be
eligible for consideration for exemption or reduction of land rental and/or
water surface rental if it is established, appraised and approved in accordance
with law.
2. An investment project shall have land rental or
water surface rental exempted or reduced in cases the lease of land is approved
by a competent authority for the first time for implementing the project or
have the land lease period extended in accordance with the land law.
3. An organization or individual that is leased
land or water surface by the management board of the economic zone may enjoy
exemption or reduction of rental only after completing procedures for
requesting rental exemption or reduction. To be specific:
a) If a lessee of land or water surface is eligible
for exemption or reduction of rental but fails to carry out procedures for
requesting rental exemption or reduction, it/he/she must pay the land rental or
water surface rental in accordance with law. If the procedures for requesting
land rental exemption or reduction are carried out late, no land rental or
water surface rental shall be exempted or reduced for the late period.
b) If an application for rental exemption or
reduction is submitted when the prescribed incentive period ends as regulated
in the Decree No. 35/2017/ND-CP, no land rental or water surface rental shall
be exempted or reduced. If it is submitted while rental exemption and reduction
incentives still remain valid, land rental or water surface rental shall be
only exempted or reduced for the remaining incentive period as from the receipt
of a valid application.
4. An operating project that has been making annual
payment of land rental and/or water surface rental before the date of entry
into force of the Decree No. 35/2017/ND-CP shall not be eligible to enjoy
rental exemption and reduction. If it is eligible to apply for enjoyment of
rental exemption and reduction in accordance with the Decree No. 35/2017/ND-CP,
land rental or water surface rental may be exempted or reduced for the
remaining incentive period (if any) as from the receipt of the investor's valid
application for enjoyment of rental exemption and reduction. This regulation
shall not apply to investment projects that are prescribed in Point c, Point d
Clause 2 Article 15 of the Law on Investment in 2014 and use land leased by the
Government before July 01, 2015 (i.e. the effective date of the Law on
Investment in 2014).
5. If an operating project is enjoying exemption or
reduction of land rental or water surface rental as regulated by law before the
effective date of the Decree No. 35/2017/ND-CP at incentive levels lower than
those prescribed in Clause 6 Article 8 of the Decree No. 35/2017/ND-CP, the
project investor may apply for enjoying incentive levels prescribed in this
Decree for the remaining land lease period. The remaining land lease period for
which land rental is exempted or reduced shall be determined by subtracting the
period for which rental has been exempted or reduced as regulated by law before
the effective date of the Decree No. 35/2017/ND-CP from the incentive period
prescribed in the Decree No. 35/2017/ND-CP. This regulation shall not apply to
investment projects that are prescribed in Point c, Point d Clause 2 Article 15
of the Law on Investment in 2014 and use land leased by the Government before
July 01, 2015 (i.e. the effective date of the Law on Investment in 2014).
6. Operating projects prescribed in Clause 4 and
Clause 5 of this Article are investment projects that have been granted
investment certificates, investment licenses, certificates of investment
registration or decisions on approval for investment proposal (excluding cases
where these documents are not required under the law on investment) and use
land under unexpired land lease contracts in accordance with law.
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1. Exemption and reduction of land use levies in
economic zones shall be given in accordance with regulations in Article 7 of
the Decree No. 35/2017/ND-CP; the exempted or reduced amount of land use levy
shall be determined by the management board of the economic zone in accordance
with the Government's regulations on collection of land use levies, and
specified in decision on exemption or reduction of land use levy which is
issued using the template stated in the Circular No. 76/2014/TT-BTC.
2. Exemption from land rental during capital
construction period:
a) Based on the application for exemption or
reduction of land rental submitted by the land lessee in accordance with Point
a Clause 11 Article 8 of the Decree No. 35/2017/ND-CP, the management board of the
economic zone shall cooperate with relevant agencies (where necessary) to
determine the capital construction period and issue decision on land rental
exemption to each investment project provided that the exemption period shall
not exceed 03 years from the issued date of the land lease decision.
The management board of the economic zone may base
on the initial investment certificate, investment license, investment
registration certificate or decision on approval for investment proposal which
is issued by a competent authority in accordance with law and specifies the
capital construction period (the project implementation progress) to issue
decision on land rental exemption to the investment project provided that the
exemption period shall not exceed 03 years from the issued date of the land
lease decision.
b) If the land lessee fails to submit an
application for land rental exemption during the capital construction period,
land rental shall be exempted in accordance with the law on investment from the
issued date of the land lease decision. If the lessee submits an application
for land rental exemption later than the prescribed deadline under the law on
investment, land rental shall be exempted for the remaining incentive period
(if any) from the receipt of a valid application for land rental exemption by
the management board of the economic zone and shall not be exempted for the
late period.
c) Exemption or reduction of land rental or water
surface rental during the capital construction period shall be given to each
investment project associated with new land lease or change from land
allocation without collection of land use levy into land lease, excluding
investment projects to upgrade or expand production and business
establishments.
3. The amount of land rental to be exempted or
reduced as prescribed in Clause 6 Article 8 of the Decree No. 35/2017/ND-CP
shall be determined in accordance with the Government’s regulations on
collection of land rental and water surface rental, and specified in decision on
land rental exemption and reduction which is issued using the template stated
in the Circular No. 77/2014/TT-BTC.
Section 2. COLLECTION OF LAND
RENTAL AND WATER SURFACE RENTAL IN HI-TECH ZONES
Article 10. Determination of
land rental and water surface rental
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Based on specific percentages (%), land price
adjustment coefficients and land price table promulgated by the
Provincial-level People's Committee in accordance with Clause 1 Article 12 of
the Decree No. 35/2017/ND-CP, management boards of hi-tech zones shall
determine land rental or adjust land rental units in accordance with Clause 1
Article 12 of the Decree No. 35/2017/ND-CP and regulations in Clause 1 Article
3 herein.
With respect to a centrally-managed hi-tech zone
using land allocated under the land allocation decision issued by the
Provincial-level People’s Committee before July 01, 2014, the specific
percentage (%) and land price adjustment coefficient shall be set by the
management board of that hi-tech zone after obtaining the consent from the
People’s Committee of the province or city where that hi-tech zone is located,
and applied from January 01 every year, in which:
- Specific percentages (%) for calculating land
rental units range between 0.5% and 3% depending on each land area and route
corresponding to each investment sector and shall be publicly and annually
announced in course of implementation.
- Land price adjustment coefficients shall be
annually announced for each land area, route and location corresponding to each
land use purpose provided, that they shall not be below 1.0, and applied from
January 01 every year.
2. Leasing land with one-off land rental payment
for the entire lease period:
a) Determination of land rental in case of lease of
land with one-off land rental payment for the entire lease period for
non-agricultural production and business purpose (except land used for
commercial and service purposes or construction of commercial houses and
offices for lease) shall be carried out in accordance with Clause 2 Article 12
of the Decree No. 35/2017/ND-CP and regulations in Clause 2 Article 3 herein.
b) Determination of land rental in case of lease of
land with one-off land rental payment for the entire lease period to serve
commercial and service purposes or construction of commercial houses and
offices for lease in a hi-tech zone shall be carried out in accordance with the
following provisions.
- In case the area of the land parcel or the land
lot used for land rental calculation is valued (according to the land price in
the land price table) at VND 30 billion or higher, the specific land price for
land rental calculation shall be determined in accordance with regulations in
Point a Clause 3 Article 4 of the Decree No. 35/2017/ND-CP and Clause 2 Article
3 of this Circular provided that such land parcel or land lot is located in a
hi-tech zone under the management of local government.
With respect to the land parcel or the land lot
located in a hi-tech zone under the management of the central government, the
management board of that hi-tech zone shall, based on the Government’s
regulations on land prices, make a land price plan for the land lease period
for which land rental is payable (after deducting the period for which land rental
is exempted (if any) in accordance with regulations in Clause 3 Article 14 of
the Decree No. 35/2017/ND-CP), and send it to the land price appraisal council
of the province or city where that hi-tech zone is located for appraisal and
reaching an agreement with the Provincial-level People's Committee before total
land rental payable is determined and notified to the land lessee.
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c) Determination of land rental in case of lease of
land with one-off land rental payment for the entire land lease period in Hoa
Lac Hi-tech Park shall be carried out in accordance with regulations in Clause
2 Article 8 of the Government's Decree No. 74/2017/ND-CP dated June 20, 2017 on
special policies for Hoa Lac Hi-tech Park (hereinafter referred to the “Decree
No. 74/2017/ND-CP”) and Clause 2 Article 12 of the Decree No. 35/2017/ND-CP.
Article 11. Management,
collection, exemption and reduction of land rental and water surface rental
Management, collection, exemption and reduction of
land rental and water surface rental shall be carried out in accordance with
regulations in Article 14 and Article 15 of the Decree No. 35/2017/ND-CP and
Article 7, Article 8 and Article 9 herein. Particularly, collection, transfer
and use of land rental and refundable compensation and ground clearance amounts
in Hoa Lac Hi-tech Park shall be carried out in accordance with regulations in
Clause 1 Article 17 of the Decree No. 74/2017/ND-CP.
Article 12. Transitional
provisions
1. In case of lease of land with annual land rental
payment from the Government in economic zones or hi- tech zones before the
effective date of the Decree No. 35/2017/ND-CP during the stabilization period
of land rental units, if land rental units are higher than those prescribed in
Article 4 and Article 12 of the Decree No. 35/2017/ND-CP, such land rental
units shall be adjusted in accordance with this Decree and adjusted land rental
units shall be applied for remaining period as from January 01, 2017.
2. In cases where land is leased with annual land
rental payment in economic zones or hi-tech zones before January 01, 2006 and
properly used according to the land use purpose specified in the land lease
decision or the land lease contract made by a competent authority, the
adjustment of land rental units for remaining period as from January 01, 2016
shall be carried out in accordance with regulations in Clause 8 Article 15 of
the Decree No. 46/2014/ND-CP (which has been amended in Clause 4 Article 3 of
the Decree No. 135/2016/ND-CP) and Article 4 of the Circular No.
333/2016/TT-BTC dated December 26, 2016 by the Ministry of Finance.
3. In case land in an economic zone or a hi-tech
zone has been being used before the effective date of the Decree No.
35/2017/ND-CP but the land lease decision is still not yet issued and land
rental is not paid because regulations on land policy and price for calculation
of rental for land in that economic zone or hi-tech zone are not available, if
the land user is eligible to enjoy exemption from land rental in accordance
with regulations in Clause 6 Article 8 and Clause 2, Clause 3 Article 13 of the
Decree No. 35/2017/ND-CP, the land rental shall be exempted from the time of
actually taking delivery of land but compensation and ground clearance amounts
must not be refunded as regulated in Clause 1 Article 6, Clause 1 Article 13 of
the Decree No. 35/2017/ND-CP for the period from actual delivery of land to the
issued date of the land lease decision. The land lessee must pay the remainder
of refundable compensation and ground clearance amounts to state budget in
accordance with law.
Refundable compensation and ground clearance
amounts for the period from actual delivery of land to the issued date of the
land lease decision shall be multiplying the quotient of the refundable
compensation and ground clearance amounts as prescribed in Clause 1 Article 6,
Clause 1 Article 13 of the Decree No. 35/2017/ND-CP and the land lease period
by the period from actual delivery of land to the issued date of the land lease
decision.
4. Applications for determination of financial
obligations to pay land use levy, land rental or water surface rental or
applications for exemption or reduction of land use levy, land rental or water
surface rental that have been submitted before the effective date of the Decree
No. 35/2017/ND-CP shall be processed by receiving authorities in accordance
with law. Applications that are submitted at or after the effective date of the
Decree No. 35/2017/ND-CP shall be processed by management boards of economic
zones or hi-tech zones in accordance with the Decree No. 35/2017/ND-CP.
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6. In case of lease of land in an economic zone
with annual land rental payment before January 01, 2006 but the tax agency
still fails to adjust land rental in accordance with the Decree No.
135/2016/ND-CP by the effective date of the Decree No. 35/2017/ND-CP, the tax
agency shall take charge of adjusting land rental in accordance with the Decree
No. 135/2016/ND-CP.
7. Applications for refunding of compensation and ground
clearance amounts or applications for determination of reserve prices for
auction of land use rights which have been submitted to finance agencies before
the effective date of the Decree No. 35/2017/ND-CP shall be processed by such
finance agencies in accordance with law. Applications that are submitted at or
after the effective date of the Decree No. 35/2017/ND-CP shall be processed by
management boards of economic zones or hi-tech zones in accordance with the
Decree No. 35/2017/ND-CP.
Chapter III
IMPLEMENTATION
PROVISIONS
Article 13. Entry into force
1. This Circular shall come into force as from
October 06, 2017.
2. Difficulties that arise during the
implementation of this Circular should be promptly reported to the Ministry of
Finance for consideration./.
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