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THE
GOVERNMENT
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
35/2017/ND-CP
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Hanoi,
April 3, 2017
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DECREE
PRESERIBING THE COLLECTION OF LAND USE LEVY, LAN RENTAL AND WATER
SURFACE RENTAL IN ECONOMIC ZONES AND HI-TECH ZONES
Pursuant to the June 19, 2015
Law on Organization of the Government;
Pursuant to the November 29,
2006 Law on Tax Administration;
Pursuant to the November 20, 2012
Law Amending and Supplementing a Number of Articles of the Law on Tax
Administration;
Pursuant to the November 13,
2008 Law on High Technologies;
Pursuant to the June 18, 2013
Law on Science and Technology;
Pursuant to the November 29,
2013 Land Law;
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Pursuant to the June 25, 2015
Law on the State Budget;
At the proposal of the
Minister of Finance;
The Government promulgates
the Decree prescribing the collection of land use levy, land rental and water
surface rental in economic zones and hi-tech zones.
Chapter
I
GENERAL
PROVISIONS
Article
1. Scope of
regulation
1. This Decree
prescribes the collection of land use levy, land rental and water surface
rental in economic zones and hi-tech zones.
2. Hi-tech zones
regulated in this Decree are those established and operating in accordance with
the law on high technologies.
3. Since the effective
date of this Decree, the collection of land use levy, land rental and water
surface rental in economic zones and hi-tech zones must comply with this
Decree.
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1. Organizations and
individuals that are allocated or leased land in economic zones or hi-tech
zones in accordance with the land law.
2. Management boards
of economic zones, management boards of hi-tech zones.
3. Other related
agencies, organizations and individuals.
Chapter
II
SPECIFIC
PROVISIONS
Section
1. COLLECTION OF LAND USE LEVY, LAND RENTAL AND WATER SURFACE RENTAL IN
ECONOMIC ZONES
Article
3. Determination
of land use levy
The determination of
land use levy in the cases of land allocation by the State with 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 by the State, recognition by the State 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 Decree No. 45/2014/ND-CP of May 15, 2014, on the
collection of land use levy, and amending and supplementing documents (if any).
Article
4. Determination of land rental in economic zones
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a/ The percentage (%)
used for land rental calculation is between 0.5% and 3%. The People’s
Committees of provinces and centrally run cities (below referred to as
provincial-level People’s Committees) shall set specific percentages depending
on the land location, area and route corresponding to each land use purpose in
accordance with master plans already approved by competent state agencies, and
publicize them in the course of implementation.
b/ The land price used
for land rental calculation is the specific land price determined according to
the land price adjustment coefficient method prescribed in the Government’s
Decree on land price.
c/ The land price
adjustment coefficients for determining specific land prices are annually
issued by provincial-level People’s Committees for each land location, area and
route corresponding to each land use purpose and publicized in the course of
implementation for application from January 1 every year.
d/ Pursuant to the
detailed plan for each functional sub-zone in each economic zone already
approved by a competent state agency, the provincial-level People’s Committee
shall determine land prices for each land area, route and location
corresponding to each land use purpose and update them in the land price table.
2. Land rental units
applicable to the case of land lease with annual land rental payment not
through auction shall be kept unchanged for 5 years counting from the time the
management board of the economic zone or 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.
3. In case of land
lease by the State with one-off land rental payment for the entire lease period
not through auction in accordance with law, land rental units collected one-off
for the entire lease period are specific land prices corresponding to the land
lease period and shall be determined as follows:
a/ In case the area of
the land parcel or 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 used for land rental calculation shall be determined
according to the direct comparison, discount, income or surplus method. The
determination of specific land prices for land rental calculation in this case
must comply with the Government’s Decree on land price.
b/ In case the area of
the land parcel or 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
according to the land price adjustment coefficient method. In case the land
lease period is shorter than the period of the land category prescribed in the
land price table, the land price for land rental calculation shall be
determined according to the following formula:
Land price for
land rental calculation
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=
Land price in
the land price table
x
Land price
adjustment coefficient
x
Land lease
period
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Period of the
land category period in the land price table
4. In case of land lease
by the State through auction in accordance with law
a/ In case of auction
of land use rights for lease with annual rental payment, the reserve price for
auction of land use rights is the annual land rental unit which has been
determined by the management board of the economic zone using the land price
adjustment coefficient method and approved after reaching agreement with the
provincial-level Finance Department. The provincial-level Finance Department
shall give its opinion on the reserve price within 5 days after receiving the
written request of the management board of the economic zone. The land rental
unit used for calculation of land rental to be paid annually is the winning
land rental unit.
The winning land
rental unit shall be kept unchanged for 10 years. At the end of this period, it
may be adjusted according to the land rental collection policy applicable to
the case of land lease with annual land rental payment not through auction by
30% at most compared to the winning land rental unit or the land rental unit of
the previous period.
b/ In case of auction
of land use rights for lease with one-off land rental payment for the entire
lease period, the reserve price for auction of land use rights is the specific
price used for collection of one-off land rental corresponding to the lease
period which shall be determined as follows:
- In case the area of
the land parcel or 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
reserve price for auction of land use rights is the specific price determined
by the provincial-level Department of Natural Resources and Environment
according to the direct comparison, discount, income or surplus method and sent
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 case the area of
the land parcel or 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
reserve price for auction of land use rights is the specific price determined
by the management board of the economic zone according to the land price adjustment
coefficient method and approved after reaching agreement with the
provincial-level Finance Department. The provincial-level Finance Department
shall give its opinion on the reserve price within 5 days after receiving the
written request from the management board of the economic zone. The land price
used for calculation of the land rental to be paid one-off for the entire lease
period is the winning land price.
5. Based on the
specific land price decided by the provincial-level People’s Committee, land price
in the land price table, land price adjustment coefficient, percentage (%) for
determination of the land rental unit for annual land rental payment, and
winning land price, for cases of land lease through auction, the management
board of the economic zone shall determine and notify the payable land rental.
At the time of
determination or adjustment of the land rental unit or determination of the
reserve price for auction of the rights to use leased land according to the
land price adjustment coefficient method, if the provincial-level People’s
Committee has not yet issued land prices or land price adjustment coefficients
for application in economic zones under regulations, the previous year’s land
prices and land price adjustment coefficients shall be applied. The
provincial-level People’s Committee shall be held responsible for state budget
losses (if any) due to their late issuance of land prices or land price
adjustment coefficients.
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a/ For land without
water surface, land rental shall be determined under Clauses 1, 2 and 3 of this
Article.
b/ For land with water
surface, land rental must not be lower than 50% of land rental payable for land
without water surface or for adjacent land areas used for the same purpose as
stated at Point a of this Clause.
c/ The
provincial-level People’s Committee shall set specific levels for calculation
of rental payable for land with water surface mentioned at Point b of this
Clause.
7. The Ministry of
Finance shall detail this Article.
Article
5. Determination
of rental for water surface in economic zones
1. The rental bracket
applicable to water surface in economic zones not stated in Article 10 of the
Land Law is prescribed as follows:
a/ Projects using
fixed water surface: between VND 20,000,000 and VND 300,000,000 per km2
per year.
b/ Projects using
unfixed water surface: between VND 100,000,000 and VND 750,000,000 per km2
per year.
2. Based on the water
surface rental bracket specified in Clause 1 of this Article, provincial-level
People’s Committees shall decide on water surface rental units for each project
as the basis for the management boards of economic zones to notify payable water
surface rental.
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Article
6. Handling of
money for compensation and ground clearance in economic zones
1. For cases in which
the State recovers land and compensation and ground clearance are paid with the
state budget:
a/ For cases
ineligible for land use levy or land rental exemption and reduction in
accordance with the investment law, compensation and ground clearance expenses
are not required to be refunded to the state budget.
b/ For cases eligible
for land use levy or land rental exemption and reduction for the entire land
lease period in accordance with the investment law or for cases of land
allocation without collection of land use levy, compensation and ground
clearance expenses, which are determined under Point d of this Clause, shall be
refunded to the state budget and are allowed to be included in the project’s
investment capital.
c/ For cases eligible
for land use levy reduction or land rental exemption for a number of years or
for land rental reduction in accordance with the investment law, compensation
and ground clearance expenses, which are determined under Point d of this
Clause, shall be refunded to the state budget and are allowed to be included in
the payable land use levy or land rental.
Compensation and
ground clearance expenses to be refunded in the case of land lease with annual
land rental payment may be converted into a period of fulfillment of the
financial obligation to pay land rental according to the land policy and price
effective at the time of issuance of the State’s land lease decision.
d/ Compensation and
ground clearance expenses to be refunded shall be determined as follows:
- In case the
compensation and ground clearance plan has been prepared and approved for each
land parcel or lot or work item in the economic zone, the entity that is
allocated or leased land by the State shall refund compensation and ground
clearance expenses according to the approved plan.
- In case the
compensation and ground clearance plan has been prepared and approved for each
functional sub-zone or for the entire economic zone, so compensation and ground
clearance expenses per land parcel or lot allocated or leased are not
separately calculated, compensation and ground clearance expenses to be
refunded shall be determined as follows:
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Compensation
and ground clearance expenses to be refunded by the user of land allocated or
leased by the State
=
Total compensation and ground clearance expenses according
to the plan approved by a competent state agency for each functional sub-zone
or for the entire economic zone
x
Area subject to
land use levy or land rental
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dd/ Compensation and ground clearance expenses to be refunded
by organizations or individuals that are leased land by the State referred to
at Point b or c of this Clause correspond to the 50-year land lease period. If
the land lease period is less than 50 years, to-be-refunded compensation and
ground clearance expenses shall be determined according to such period as
follows:
Compensation
and ground clearance expenses to be refunded by a user of land leased the
State
=
Compensation and ground clearance expenses to be refunded
by a user of land leased by the State corresponding to the 50-year land lease
period
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Land lease
period
50 years
The remainder of
compensation and ground clearance expenses shall be further allocated to the
subsequent land lessee or for the subsequent land lease period if the State
permits extension of the land use period in accordance with the land law.
e/ The management board
of the economic zone shall determine and notify compensation and ground
clearance expenses to be refunded under this Clause and collect them as
follows:
- Within 30 days after
the signing of a notice by the management board of the economic zone, the land
user shall pay at least 50% of the notified amount.
- Within subsequent 60
days, the land user shall pay the remainder of the notified amount.
- Past the time limits
stated above, if the land user has not yet fully paid the notified amount, it/he/she
shall additionally pay an amount equal to the late-payment interest in
accordance with the law on tax administration.
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a/ It may be deducted
from the land levy or land rental to be paid according to the plan approved by
a competent state agency but must not exceed such land levy or land rental. The
remainder of the advanced amount, if any, may be included in the project’s
investment capital.
b/ In case of land
lease with annual land rental payment, the advanced amount for compensation and
ground clearance according to the plan approved by a competent state agency may
be deducted from the payable land rental, converted according to the land
policy and price effective at the time of issuance of the State’s land lease
decision and determined as a period for which annual land rentals have been
paid.
c/ The management
board of the economic zone shall determine the compensation and ground
clearance amount to be deducted from the land use levy or land rental under
this Clause at the same time with determining and notifying the payable land
use levy or land rental to the land user.
d/ A dossier of request for deduction of the advanced
compensation and ground clearance money from the land use levy or land rental
shall be submitted to the management board of the economic zone, comprising:
- The land user’s
written request for the deduction (original).
- The compensation and
ground clearance plan (copy) approved by a competent state agency.
- A competent state
agency’s decision (copy) approving the finalized compensation and ground
clearance expenses.
Article
7. Exemption and
reduction of use levy of land in economic zones
1. Land use levy shall
be exempted for projects which are allocated by the State land in an economic
zone with collection of land use levy for the construction of social houses for
workers according to a zoning plan approved by a competent state agency.
Project owners shall carry out procedures to request land use levy exemption as
follows:
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b/ A dossier of
request for land use levy exemption must comprise:
- A written request
for land use levy exemption (original) specifying the allocated land area and
reason for exemption.
- The social housing
project (copy) approved by a competent state agency in accordance with the
investment and housing laws.
- A competent state
agency’s land allocation decision (copy).
2. The land use levy
reduction or exemption for projects to build cemetery or graveyard
infrastructure, and for households and individuals that are allocated
residential land or have their residential land use rights recognized by the
State or are permitted by the State to change their land to residential land in
economic zones must comply with the Government’s Decree No. 45/2014/ND-CP of
May 15,2014, on the collection of land use levy, and supplementing and guiding
documents (if any).
3. Land use levy
exemption and reduction are not allowed for projects that are allocated by the
State land with land use levy in economic zones to construct commercial houses
for sale or for combined sale and lease.
Article
8. Land rental
and water surface rental exemption and reduction
1. Land rental and
water surface rental exemption and reduction shall be granted for each
investment project associated with new land lease.
2. Land rental and
water surface rental exemption and reduction shall not be applied to mineral
extraction projects.
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4. For those that are
leased land by the State with annual land rental payment and are enjoying
exemption and reduction incentives, if they transfer their projects or sell
assets attached to the leased land in accordance with law and the transferees
or purchasers continue to be leased the land for the remaining land lease
period and to use such land for the same purpose, the land rental exemption and
reduction shall be effected as follows:
a/ The transferor may
not include the exempted and reduced land rental in the transfer price.
b/ The transferee continues
to enjoy the land rental exemption and reduction for the remaining incentive
period.
After the transfer, if
the transferee changes land use purpose, it/he/she shall fulfill the financial
obligations prescribed in Articles 4 and 5 of this Decree.
5. In the course of
using and managing the leased land, if a land lessee fails to meet the
conditions for enjoying land rental and water surface rental exemption and
reduction as required by a state agency competent to decide on such exemption
and reduction in accordance with this Decree and such failure is due to the
responsibility of the lessee, or uses the land for a purpose other than that
stated in the land lease decision or contract but is not subject to land
recovery as prescribed in the land law, it/he/she shall refund to the state
budget the exempted and reduced land rental and water surface rental plus an
amount of money equal to the late-payment interest on the exempted and reduced
land rental and water surface rental in accordance with the law on tax
administration.
6. Specific land
rental exemption and reduction levels are prescribed below:
a/ Land rental shall
be exempted for the capital construction period which must not exceed 3 years
counting from the date of issuance of the land lease decision by a competent
state agency (except cases of renovation and expansion of production and
business establishments).
b/ After the period of
capital construction during which land rental is exempted (except the case
specified at Point d of this Clause), land rental shall be further exempted as
follows:
- For 11 years, for
investment projects outside the list of sectors eligible for investment
incentives but in economic zones located in district-level geographical areas
not eligible for investment incentives.
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- For 15 years, for
investment projects outside the list of sectors eligible for investment
incentives and in economic zones located in district-level geographical areas
with exceptionally difficult socio-economic conditions, and for investment
projects on the list of sectors eligible for investment incentives and in
economic zones located in district-level geographical areas not eligible for
investment incentives.
- For 17 years, for
investment projects on the list of sectors eligible for investment incentives
and in economic zones located in district-level geographical areas with
difficult socio-economic conditions.
- For 19 years, for
investment projects on the list of sectors eligible for investment incentives
and in economic zones located in district-level geographical areas with
exceptionally difficult socio-economic conditions.
The lists of sectors
eligible for investment incentives, sectors eligible for special investment
incentives, geographical areas with difficult socio-economic conditions, and
geographical areas with exceptionally difficult socio-economic conditions
referred to in this Decree must comply with the investment law.
c/ Land rental and
water surface rental shall be exempted for the entire lease period (except the
case specified at Point d of this Clause) for:
- Investment projects
on the list of sectors eligible for special investment incentives.
- Investment projects
to build houses for workers in economic zones or projects that lease land from
the operators of infrastructure facilities in economic zones to build houses
for workers according to a master plan approved by a competent state agency;
project owners may not include land rental expenses in house rental rates.
- Land for
construction of non-business works of public non-business units in economic
zones.
- Land for construction
of maintenance and repair stations and parking lots (including also ticket sale
offices, administration offices and public service facilities) to serve public
transportation in economic zones in accordance with the law on road
transportation.
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d/ Investors that are
leased land by the State for construction and commercial operation of
infrastructure in functional sub-zones in economic zones are further entitled
to land rental exemption after enjoying such exemption during the capital
construction period prescribed at Point a of this Clause, specifically as
follows:
- For 11 years, if
making investment in district-level geographical areas not eligible for
investment incentives.
- For 15 years, if
making investment in district-level geographical areas with difficult
socio-economic conditions.
- For the entire lease
period, if making investment in district-level geographical areas with
exceptionally difficult socio-economic conditions.
If an economic zone is
located in two or more districts, land rental exemption shall be determined
based on the area within each district.
7. If organizations or
individuals that rent land for production and business have to suspend their investment projects due to force majeure events,
they shall be exempted from paying land rental
for the period of operation suspension.
8. Organizations and
individuals that rent land in an economic zone for implementation of investment
projects shall submit dossiers of request for land rental exemption and
reduction to the management board of the economic zone within 10 days after the
date of issuance of the land lease decision. Within 15 days after receiving a
complete dossier of request for land rental exemption and reduction, the
management board of the economic zone shall examine the dossier and issue a
land rental exemption and reduction decision under regulations. The time of
starting enjoyment of land rental exemption is the date of issuance of the land
lease decision. If the procedures for requesting land rental exemption and
reduction are carried out late, no land rental shall be exempted or reduced for
the late period.
9. Organizations and
individuals that are currently renting land with annual land rental payment in
an economic zone since before the effective date of this Decree and enjoying
land rental exemption levels higher than those prescribed in Clause 6 of this
Article may continue to enjoy such incentives for the remaining land lease
period. If they are enjoying incentives lower than those prescribed in Clause 6
of this Article, such incentives shall be adjusted and applied for the remaining
land lease period.
10. Organizations and
individuals that rent land in economic zones for implementing socialization
projects in the field of education, vocational training, health, culture,
sports or environment are entitled to land rental exemption and reduction
incentives under the Government’s regulations on policies to encourage
socialization of activities in the above- said fields.
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a/ A dossier of
request for land rental exemption for the capital construction period
- A written request
for land rental exemption for the capital construction period (original),
specifying the leased land area, land lease period, reason for land rental
exemption, and exemption period.
- The investment
certificate, investment license, investment registration certificate, or
investment policy decision (copy) (except cases not requiring this type of
paper under the investment law).
- A competent state agency’s
land lease decision (copy).
- The investment
project (copy) approved in accordance with the investment law serving as a
basis for the land lease by the State.
b/ A dossier of
request for land rental exemption and reduction under the investment law
- A written request
for land rental exemption and reduction (original), specifying the leased land
area, land lease period, reason for land rental exemption and reduction, and
exemption and reduction period.
- The investment
certificate, investment license, investment registration certificate, or
investment policy decision (copy) (except cases not requiring this type of
paper under the investment law and cases of land allocation by the State
without collection of land use levy now changing to land lease, or cases of
land lease by the State now becoming eligible for land rental exemption and
reduction).- The investment project (copy) approved in accordance with the
investment law (except for cases of land allocation by the State without
collection of land use levy now changing to land lease and cases of land lease
by the State now becoming eligible for land rental exemption and reduction).
- A competent state
agency’s land lease decision (copy).
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- Papers proving the
employment of an average of500 or more people per year (copies), certified by a
competent labor management agency in the locality where the project is
implemented, for cases eligible for land rental exemption and reduction
prescribed at Point d, Clause 2, Article 15 of the Investment Law.
c/ A dossier of
request for land rental exemption for the period of operation suspension
- A written request
for land rental exemption for the period of operation suspension (original).
- A written
certification of the investment registration agency of the project’s operation
suspension period (original).
- A competent state
agency’s land lease decision (copy).
12. The Prime Minister
shall consider and decide on land rental exemption and reduction for other
cases submitted by the Ministry of Finance at the proposal of ministers, heads
of ministerial-level agencies or government-attached agencies or chairpersons
of provincial-level People’s Committees of localities where economic zones are
located.
Article
9. Collection of
land rental upon change from land lease with annual rental payment to land lease
with one-off rental payment for the entire lease period
1. For users of land currently leased
with annual land rental payment, when changing to land lease with one-off
rental payment for the entire lease period, they shall pay land rental for the
remaining land lease period. Land rental units used for one-off payment of land
rental for the remaining lease period shall be determined on the date of
issuance of the decision permitting the change to land lease with one-off land
rental payment for the entire lease period under Clause 3, Article 4 of this
Decree.
2. For users of land
currently leased with annual land rental payment that have fulfilled their
financial obligations for a number of years for they have had their advanced
compensation and ground clearance money deducted from their payable land
rentals in accordance with law, when changing to land lease with one-off rental
payment for the entire lease period, the remainder of the compensation and
ground clearance money will be fully deducted in proportion to the rental
payment period in order to determine the land rental to be paid one-off for the
remaining land lease period under Clause 3, Article 4 of this Decree.
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1. In case they are
allocated or leased by the State land in economic zones but failto put such
land into use or use such land behind the schedule stated in their investment
projects, land users shall pay to the State an amount of money equal to the
annual land rental corresponding to the late period. For cases of land lease by
the State, the amount of money to be paid to the State will equal the annual
land rental corresponding to the period from the date the land is leased by the
State to the date of issuance of the official land recovery decision,
subtracting the capital construction period determined by a competent state
agency upon land lease. The subtracted capital construction period must not
exceed 3 years in case the land was leased by the State before July 1, 2014, or
2 years in case the land was leased by the State since July 1, 2014.
2. The land rental
units used for determining payable amounts of money referred to in Clause 1 of
this Article shall be determined on the basis of land prices in the land price table,
land price adjustment coefficient, and percentage (%) for calculation of land
rental units issued by a competent state agency for application to economic
zones.
Article
11. Collection
of land use levy and land rental
1. Land use levy and
land rental shall be paid in Vietnam dong to the state budget; if foreign
organizations and individuals or overseas Vietnamese pay land use levy or land
rental in a foreign currency, such currency shall be converted into Vietnam dong in
accordance with regulations effective at the time of payment.
2. Land use levy and
land rental shall be paid as follows:
a/ The management
board of an economic zone shall determine the payable amount of money and
notify it to the land user, and concurrently
send the notice to the land registration
office for coordination and reporting to the state agency competent to grant
certificates of land use rights and ownership of houses and other land-attached
assets.
b/ The land user shall
pay the land use levy or land rental at the state treasury or a unit authorized
by the state treasury according to the notice of the management board of the
economic zone. If paying the land use levy or land rental after the deadline
notified by the management board of the economic zone, the land user shall pay
a late-payment interest in accordance with the law on tax administration.
3. Time of payment of
land use levy and land rental
a/ For cases of land
lease with annual rental payment, rental shall be paid twice a year: at least
50% before May 31 and the remainder before October 31 every year. For cases in
which the time for determining land rental and water surface rental payable for
the first year falls between October 31 through December 31 of the year, the
management board of the economic zone shall notify the land rental to be paid
for the remaining period of the year and the time limit for such payment is
within 30 days from the date of signing of the notice.
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- Within 30 days from
the date of signing of the notice by the management board of the economic zone,
the land user shall pay 50% of the notified land use levy or land rental.
- Within 60 subsequent
days, the land user shall pay the remaining 50% of the notified land use levy
or land rental.
c/ Past the time limits specified at Points a and b of this
Clause, a land user that fails to fully pay the notified amount shall pay a late-payment
interest on the unpaid amount in accordance with the law on tax administration.
4. Land use levy and
land rental and water surface rental in economic zones shall be paid, managed
and used in accordance with the law on the state budget.
5. If filing a
complaint about land use levy or land rental, pending the settlement of such
complaint, the complainant shall fully pay on time the notified land levy or
land rental.
6. The order and
procedures for receipt and forwarding of dossiers for determination of
land-related financial obligations of land users in economic zones must comply
with the Government’s regulations.
Section
2. COLLECTION OF RENTAL FOR LAND AND WATER SURFACE IN HI-TECH ZONES
Article
12. Determination
of rental for land and water surface in hi-tech zones
1. In case of land
lease with annual land rental payment, land rental units shall be determined by
multiplying a percentage (%) by the specific land price used for land rental
calculation, in which:
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b/ The land price used
for land rental calculation is the specific land price determined according to
the land price adjustment coefficient method prescribed in the Government’s
Decree on land price.
c/ The land price
adjustment coefficients for determining specific land prices are annually
issued by provincial-level People’s Committees for each land area, route and
location corresponding to each land use purpose, which must be at least 1.0 and
applied from January 1 every year.
d/ Pursuant to the
detailed plan for each hi-tech zone already approved by a competent state
agency, the provincial-level People’s Committee shall determine land prices for
each land area, route and location corresponding to each land use purpose and
update them in the land price table.
dd/ Land rental units
shall be kept unchanged for 5 years counting from the time the management board
of the hi-tech zone issues the land lease decision. Past this five-year period,
the management board of the hi-tech zone may adjust the land rental units for application
to the subsequent period according to the land policy and prices effective at
the time of adjustment.
e/ The
provincial-level People’s Committee of the locality where a hi-tech zone is
located shall issue the percentages (%) used for calculating land rental units
and land price adjustment coefficients under Points a and c of this Clause.
Particularly for centrally managed hi-tech zones for which provincial-level
People’s Committees issued land allocation decisions before July 1, 2014, the
percentage (%) for calculating land rental units and land price adjustment
coefficients shall be issued by the management boards of the hi-tech zones
after reaching agreement with the provincial-level People’s Committees of the
localities where such zones are located, and applied from January 1 every year.
g/ At the time of
determination or adjustment of the land rental unit, if the competent state
agency has not yet promulgated the land prices or land price adjustment
coefficients for application in the hi-tech zone, this case shall be handled
under Clause 5, Article 4 of this Decree.
Land price for
land rental unit calculation
=
Land price in
the land price table
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Land price
adjustment coefficient
x
Land lease
period
Period of the land
category in the land price table
2. In case of land
lease with one-off land rental payment for the entire lease period for the
purpose of non-agricultural production and business purpose (except land used
for commercial and service purposes; construction of commercial houses and
offices for lease), the land rent unit for one-off land rental payment for the
entire lease period is the specific land price corresponding to the land lease
period determined according to the land price adjustment coefficient method.
The land price adjustment coefficient used for land use levy calculation is
that issued under Point e, Clause 1 of this Article. In case the land lease
period is shorter than the period of the land category prescribed in the land
price table, the land price for land rental unit calculation shall be
determined according to the following formula:
For cases of lease of
land for commercial and service purposes; construction of commercial houses and
offices for lease according to a master plan already approved by a competent
state agency, specific land prices used for land rental calculation shall be
determined under Clause 3, Article 4 of this Decree.
3. Lease of land in
hi-tech zones is not required to go through auction of land use rights. If two
or more investors that fully meet all prescribed criteria for making investment
in a hi-tech zone register for the same location for their investment projects,
an auction of land use rights for land lease shall be organized in accordance
with law.
4. Rental for water
surface in hi-tech zones shall be determined under Article 5 of this Decree.
5. The Ministry of
Finance shall detail this Article.
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1. For cases in which
the State recovers land and compensation and ground clearance expenses are paid
with the state budget, land users that are allocated land without collection of
land use levy or leased land in a hi-tech zone shall refund compensation and
ground clearance expenses to the state budget, except in the following cases:
a/ The land user
leases land with annual land rental payment and is eligible for land rental
exemption and reduction but refuses to enjoy land rental exemption and
reduction incentives.
b/ The land user uses
land and land with water surface for constructing traffic works, technical
infrastructure, greenery quarters or public parks according to the general plan
and construction sub-zone plan.
c/ The management
board of the hi-tech zone and its attached units use land for construction of
working offices, non-business facilities and facilities to serve the management
and operation of the zone’s infrastructure.
d/ The land user is
allocated land without collection of land use levy or is exempted from land
rental for the entire lease period and was handed over the land by the
management board of the hi-tech zone before July 1, 2014.
2. Compensation and
ground clearance expenses to be refunded to the state budget shall be
determined under Points b, c, d and dd, Clause 1, Article 6 of this Decree and
notified by the management board of the hi-tech zone.
For cases in which
hi-tech zones are managed by central agencies and compensation and ground
clearance expenses are paid with the central budget, the compensation and ground
clearance expenses to be refunded by land users shall be paid to the central
budget.
The deadline for
payment of refundable compensation and ground clearance expenses to the state
budget must comply with Point e, Clause 1, Article 6 of this Decree.
3. In case a land user
advances compensation and ground clearance money according to a plan approved
by a competent state agency and coordinates with the management board of the
hi-tech zone in making compensation and ground clearance, such advanced money shall
be deducted from the payable land rental under Points a and b, Clause 2,
Article 6 of this Decree. The advanced compensation and ground clearance money
to be deducted from the payable land rental shall be determined by the
management board of the hi-tech zone and notified together with the payable
land rental.
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a/ The land user’s
written request for deduction of compensation and ground clearance money from
land rental (original).
b/ The compensation
and ground clearance plan (copy) already approved by a competent state agency.
c/ A competent state
agency’s decision (copy) approving the finalized compensation and ground
clearance money.
Article
14. Reduction
and exemption of rental for land in hi-tech zones
1. The principles of
exemption and reduction of rental for land in hi-tech zones are the same as those
prescribed in Clauses 1, 3, 4 and 5, Article 8 of this Decree.
2. Land rental shall
be exempted for the entire lease period in the following cases:
a/ Land for
constructing traffic works, technical infrastructure, greenery quarters, land
with water surface, public parks according to the general plan and construction
sub- zone plan.
b/ Land for
construction of non-business works of public non-business units.
c/ Land for
construction of hi-tech human resources training facilities in accordance with
the hi-tech law.
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dd/ Projects on the
list of sectors eligible for special investment incentives (except investment
projects to build and commercially operate hi-tech zone infrastructure).
3. The land rental
exemption and reduction for cases other than those specified in Clause 2 of
this Article are prescribed below:
a/ Land rental shall
be exempted for the capital construction period which must not exceed 3 years
counting from the date of issuance of the land lease decision of a competent
state agency (except cases of renovation and expansion of production and
business establishments).
b/ After the period of
capital construction during which land rental is exempted, land rental shall be
further exempted as follows:
- For 15 years, for
investment projects outside the list of sectors eligible for investment
incentives and investment projects to build and operate hi-tech zone
infrastructure.
- For 19 years, for
projects on the list of sectors eligible for investment incentives.
c/ If organizations or
individuals that rent land for production and business have to suspend their
investment projects due to force majeure events, they shall be exempted from
paying land rental for the period of operation suspension.
The lists of sectors
eligible for investment incentives and sectors eligible for special investment
incentives must comply with the investment law.
4. Land users that
rent land in a hi-tech zone for implementation of investment projects shall
submit dossiers of request for land rental exemption and reduction to the
management board of the hi-tech zone within 10 days from the date of issuance
of the land lease decision. Within 15 days after receiving a complete dossier
of request for land rental exemption and reduction, the management board of the
hi-tech zone shall examine the dossier and issue a land rental exemption and
reduction decision under regulations. The date of starting land rental
exemption is the date of issuance of the land lease decision. If the procedures
for requesting land rental exemption and reduction are carried out late, no land
rental shall be exempted or reduced for the late period.
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6. A dossier of
request for land rental exemption and reduction must comprise:
a/ A written request
for land rental exemption and reduction (original) specifying the leased land
area, land lease period; reason for land rental exemption and reduction and
exemption and reduction period.
b/ A competent state
agency’s land lease decision (copy).
c/ A written certification
by the management board of the hi-tech zone of the project’s operation
suspension period (copy), for the case of request for land rental exemption for
the operation suspension period.
Article
15. Determination and notification of
rental for land in hi-tech zones
1. The financial
obligation of a land lessee to pay land rental shall be calculated from the
date of issuance of the land lease decision of the management board of a
hi-tech zone. For a land lessee that has used land since before the effective date
of this Decree but not yet received a land lease decision, its/his/her
financial obligation to pay land rental shall be calculated from the date the
land was handed over on the field.
2. The management
board of a hi-tech zone shall determine the land rental for each project and
issue a notice of payable land rental to the land lessee and concurrently send
it to the land registration office.
3. For cases of change
from land lease with annual land rental payment to land lease with one-off
payment of land rental for the entire lease period, the payable land rental
shall be determined under Article 9 of this Decree.
4. In case they are
leased by the State land in a hi-tech zone but fail to put such land into use
or use such land behind the schedule stated in their investment projects, land
lessees shall pay to the State an amount of money equal to the annual land
rental corresponding to the late period and determined under Article 10 of this
Decree.
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6. The order and
procedures for receipt and forwarding of dossiers for determination of
land-related financial obligations of users of land in hi-tech zones must
comply with the Government’s regulations.
Article
16. Transitional
handling
1. For cases of lease
by the State of land and water surface in economic zones or hi- tech zones
before the effective date of this Decree and in the stabilization period of
land rental units, these land rental units shall be kept unchanged until the
end of such period. If the land rental unit in the stabilization period is
higher than that prescribed in this Decree, it shall be adjusted in accordance
with this Decree for application since January 1, 2017.
2. For cases of lease
by the State of land and water surface in economic zones or hi- tech zones in
which the time for adjustment of land and water surface rental units comes
before the effective date of this Decree but no adjustment has been made yet,
adjustment shall be made in accordance with this Decree for the remaining land
lease period. For the period in which land has been used but land rental units
have not yet been adjusted, such units shall be adjusted according to the
policy and law effective in each period for land rental payment and
finalization.
3. For cases of lease
by the State of land and water surface in economic zones or hi- tech zones
before the effective date of this Decree in which land rental has been paid
one-off for the entire lease period, land and water surface rental units shall
not be re-determined in accordance with this Decree.
4. For cases of lease
by the State of land in economic zones or hi-tech zones before the effective
date of this Decree in which current land rental and water surface rental
exemption and reduction incentives are higher than those prescribed in this
Decree, such incentives may still be applied for the remaining period; if such
incentives are lower than those prescribed in this Decree, those prescribed in
this Decree shall be applied for the remaining period, starting from the
effective date of this Decree.
5. For cases in which
land users have used land in economic zones or hi-tech zones since before the
effective date of this Decree but have neither received any land lease decisions
nor paid any land rental because the State did not have specific policies on
land rental at the time of leasing such land:
a/ Such land users are
entitled to land rental exemption and reduction incentives and not required to
refund compensation and ground clearance expenses if they fall into eligible
cases prescribed in this Decree since the date they were handed over the land
on the field.
b/ Such land users
shall be refunded compensation and ground clearance expenses when they receive
land lease decisions. Such expenses shall be converted into a period of
fulfillment of the financial obligation to pay land rental according to the
land price policy effective at the time of issuance of the land lease
decisions.
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Chapter III
IMPLEMENTATION
PROVISIONS
Article 17.
Effect and organization
of implementation
1. This Decree takes
effect on June 20, 2017.
2. To annul Clause 4,
Article 19, and Clause 2, Article 20, of the Government’s Decree No.
46/2014/ND-CP on the collection of land rental and water surface rental; to
remove the phrases “economic zones and hi-tech zones” in Clause 6, Article 3 of
the Government’s Decree No. 135/2016/ND-CP of September 9, 2016, amending and
supplementing a number of articles of the Decrees on the collection of land use
levy, land rental and water surface rental.
3. Ministers, heads of
ministerial-level agencies, heads of government-attached agencies, chairpersons
of provincial-level People’s Committees, and those allocated or leased by the
State land in economic zones or hi-tech zones shall implement this Decree.-
ON BEHALF OF
THE GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc
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