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GOVERNMENT
OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 103/2024/ND-CP
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Hanoi,
July 30, 2024
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DECREE
ON LAND LEVIES AND LAND RENTS
Pursuant to the Law on
Governmental Organization dated June 19, 2015; Law on amendments to the Law on
Governmental Organization and the Law on Local Government Organization dated
November 22, 2019;
Pursuant to the Land
Law dated January 18, 2024;
At the request of the
Minister of Finance;
The Government hereby
promulgates a Decree on land levies and land rents.
Chapter I
GENERAL
PROVISIONS
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This Decree prescribes:
1. Land levies (including calculation,
collection, payment, exemption, reduction of land levies; handling of budget
for compensation, support and resettlement; deferral of land levies) specified
in point a clause 1 Article 153 of the Land Law on the following cases:
a) The State allocates land with land
levy collection.
b) The State grants a permission to
convert the existing land to the type of land allocated by the State with land
levy collection.
c) The State recognizes LURs, adjusts
land allocation decisions, adjusts detailed planning, allows change of land use
form, allows use of land for multiple purposes under the provisions of law,
thereby incurring land levies.
2. Land rents (including calculation,
collection, payment, exemption, reduction of land rents; handling of budget for
compensation, support and resettlement) specified in point b clause 1 Article
153 of the Land Law on the following cases:
a) The State leases out land (including
water-covered land).
b) The State grants a permission to
convert the existing land to the type of land leased out by the State with land
rent payment.
c) The State leases out land for
construction of underground works serving business purposes which are not the
underground parts of above-ground works; land for construction of above-ground
works serving the operation, exploitation and use of underground works
specified in Article 216 of the Land Law.
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3. Additional payments (increased land
levies, increased land rents) in cases where the State allocates land, leases
out land, allows land repurposing, recognizes LURs, receives LURs by conveyance
to execute investment projects of which the land use is not made or behind the
schedule specified in Clause 8, Article 81, Point dd, Clause 1, Article 153 of
the Land Law.
Article 2.
Regulated entities
1. Regulatory agencies that manage,
calculate and collect land levies and land rents.
2. Land users, that are required to pay
land levies or land rents in the cases prescribed in Article 4 of the Land Law
where the State allocates land, leases out land, allows land repurposing,
extends or adjusts land use term, adjusts land allocation/lease decisions,
adjusts detailed planning, allows change of land use form, recognizes LURs.
3. Other entities relating to
calculation, collection, payment and management of land levies and land rents.
Chapter II
CALCULATION, COLLECTION AND PAYMENT OF LAND LEVIES
Section 1. calculation of land levies
Article 3.
Basis for land levy calculation
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2. Land prices on which land levy is
calculated as prescribed in Article 5 hereof.
3. Policies on exemption and reduction
of land levies as prescribed in Articles 17, 18 and 19 hereof.
Article 4. Levied
land area
1. Levied land area in cases of land
allocation, land repurposing, adjustment of detailed planning, and change of
land use form is the area of land subject to land levy recorded on land
allocation decisions, permission for land repurposing, adjustment of land
allocation decisions, adjustment of detailed planning, land use conversion of
competent regulatory agencies.
2. Levied land area in cases of recognition
of LURs is the recognized area of land recorded on information sheets serving
determination of land-related financial obligations (hereinafter referred to as
“information sheet”) sent by land authorities to tax authorities as prescribed
ion Decrees of the Government on basic land survey; registration, issuance of
certificates of LURs and ownership of property affixed to land and land
information systems (hereinafter referred to as "Decrees on issuance of
certificates").
The determination of limits on homestead
land allocation, limits on recognition of homestead land of households and
individuals shall comply with the provisions of Articles 141, 195 and 195 of
the Land Law, Decrees of the Government elaborating on certain Articles of the
Land Law, Decrees on issuance of certificates.
3. Levied land area is calculated as
prescribed in clause 1 and clause 2 of this Article is expressed as square
meters (m2).
Article 5. Levied
land prices
1. Land prices on which land levy is
calculated are land prices in the Land price list applied to the cases
specified on points a, h and k clause 1 Article 159 of the Land Law.
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3. Land prices on which land levy is
calculated are hammer prices applied to cases of LUR auctions.
4. Land prices on which land levy is
calculated specified in clauses 1, 2 and 3 of this Article are expressed as VND/square
meter (VND/m2).
Article 6.
Calculation of land levies upon land allocation by the State
1. Land levy upon land allocation by the
State with land levy collection shall be calculated as follows:
Land levy
=
Levied land
area
x
Land price
on which land levy is calculated
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- The levied land area is determined as
prescribed in Article 4 hereof.
- The land price on which land levy is
calculated is determined as prescribed in Article 5 hereof.
- Time for land levy calculation is
determined as prescribed in clause 3 Article 155 of the Land Law. In case of
resettlement land allocation, the time for land price determination and land
levy calculation is the time when a competent authority issues a decision on
approving the compensation, support and resettlement arrangement specified in
clause 3 Article 11 of the Land Law.
2. In case a competent regulatory agency
decides to allocate land according to the progress of an investment project, progress
of land expropriation, compensation, support or resettlement as prescribed in
clause 4 Article 116 of the Land Law, the land levy calculation and handling of
budget for compensation, support and resettlement shall be done according to
each land allocation decision.
3. Where a multi-storey house affixed to
land is allocated by the State to multiple users, the land levy shall be
allocated to each user. The allocation of the land levy to each land user shall
be as follows:
Land levy
allocated to each user
=
Land levy
calculated according to the provisions in clause 1 of this Article
x
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Gross
floor area (GFA)
where:
The gross floor area is determined
according to construction laws and housing laws.
The GFA equals the sum of carpet areas
of apartments under private ownership of owners of the multi-storey house
(apartment building) and the commercial and service area on which land levy is charged
(excluding the gross floor area under public ownership of owners).
The land levy allocation, as prescribed
in this clause, does not apply to the case of selling state-owned housing
(currently is public housing according to housing laws) to current lessee.
4. When reselling a social house as an detached
house after 5 years as prescribed in Point e, Clause 1, Article 89 of the
Housing Law, the Government's Decrees elaborating on certain articles of the
Housing Law on development and management of social housing, in addition to the
amounts payable according to the provisions of law, the seller must pay 50% of
the land levy that is calculated according to the formula specified in Clause 1
of this Article; in which:
a) Levied land area is the land area
recorded in the certificate of LURs and ownership of property affixed to land
(hereinafter referred to as “certificate”) according to the provisions of point
e clause 1 Article 89 of the Housing Law.
b) Land price on which land levy is
calculated is the land price in the Land price list.
c) Time for land levy calculation is
determined according to the provisions of the Government’s Decrees elaborating
on certain Articles of the Housing Law on development and management of social
housing.
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a) The levied land area is the area of
homestead land within an investment project to built commercial housing on
which a technical infrastructure system serving social housing construction has
been developed for which the project developer is allowed to pay an equivalent
amount by a competent authority.
b) The land price on which land levy is
calculated is the specific land price of the land on which a technical
infrastructure system serving social housing construction has been developed.
c) Time for land levy calculation is
determined according to the provisions of the Government’s Decrees elaborating
on certain Articles of the Housing Law on development and management of social
housing.
Article 7.
Calculation of land levies upon land repurposing for project execution applied
to business organizations, people of Vietnamese descent residing overseas,
foreign-invested organizations
1. When a competent regulatory agency grants
a permission to repurpose land for which land levy is payable according to the
provisions of clause 1 and clause 2 Article 121, and Article 156 of the Land
Law for execution of a commercial housing project in case where all
requirements specified in clause 3 Article 122 of the Land Law, or a cemetery
infrastructure investment project serving the conveyance of rights to use land
affixed to infrastructure or construction of an ashes storage facility
specified in clause 2 Article 119 of the Land Law, the land levy is calculated
as follows:
Land levy
upon land repurposing
=
Levy on
the repurposed land
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where:
- The levy on the repurposed land is
calculated as follows:
Levy on
the repurposed land
=
Levied land
area of the repurposed land as prescribed in Article 4 hereof
x
Land price
on which land levy is calculated as prescribed in clause 2 Article 5 hereof
- The land levy or land rent within the
project before land repurposing (hereinafter referred to as "land-related
fee”) is calculated as prescribed in clause 2 and clause 3 of this Article.
- If the levy on the repurposed land is
less than or equal to the land-related fee, the land levy upon land repurposing
is zero (=0).
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a) If the land whose user is an
organization allocated land by the State without land levy collection or leased
land by the State with annual land rent payments is agricultural land or
non-agricultural land not used for residential purposes before repurposing, the
land-related fee is zero (=0).
If the land user has advanced land rent
for a number of years according to the provisions of land law in 1993 or has
advanced a compensation or site clearance payment and is permitted by a competent
authority to deduct it from the annual land rent payable by converting the
advanced payment into the number of years and months for which financial
obligations have been fulfilled but the advanced payment was not fully deducted
by the time of repurposing, the remaining number of years and months for which
rent has been paid but not used up shall be converted into money according to
the annual land rent per square metre applicable when the competent authority
permits the land repurposing in order to determine the land-related fee
deductible from land levy of the project.
b) If the land whose user has completed
their financial obligations related to land levy or land rent is originated
from agricultural land or non-agricultural land not used for residential
purposes allocated by the State with land levy collection for a land use term
or leased by the State under one-off arrangement, the land-related fee is
calculated as follows:
Land-related
fee
=
Land area
for which land levy or land rent is payable multiplied by (x) land price
corresponding to the land allocation or land lease term of the land before
repurposing
x
Remaining
land use term
Land
allocation or land lease term of the land before repurposing
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- The land price corresponding to land
allocation or land lease term of the land before repurposing is the specific
land price for calculation of land rent paid once for the entire lease period.
- The remaining land use term is
determined by (=) the land allocation or land lease term before repurposing
minus (-) the period during which the land was used before repurposing.
If the remaining land use term has an
incomplete year, it shall be expressed as months; If the remaining land use term
has an incomplete month, the incomplete month shall be rounded up to 01 month
if it is 15 days or more, and rounded down to 0 month (no land-related fee) if
it is less than 15 days.
If the land is agricultural land
received by lawful conveyance from a househould or individual allocated land by
the State without land levy collection before repurposing, the land-related fee
is calculated as follows:
Land-related
fee
=
Area of
the repurposed agricultural land
x
Land price
of the corresponding type of agricultural land
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d) If the area of residential land of a
commercial housing project which has multiple types of land before repurposing
is not separated after repurposing, its value shall be aggregated with the
land-related fee before repurposing when the competent authority issues the
decision to permit land repurposing.
dd) If the project has multiple forms of
land use after repurposing, land-related fee paid before repurposing under
points a, b, c and d of this clause shall be settled as follows:
If the land within a project include
both land allocated by the State with land levy payment and land allocated by
the State without land levy collection, the entire land-related fee will be
deducted from the land levy of the project.
In case the land within a project includes
both land allocated by the State with land levy collection, land leased out by
the State, and land allocated by the State without land levy collection, or
land allocated by the State with land levy collection and land leased out by the
State, the entire land-related fee will be deducted from the land levy and land
rent of the project in proportion to the ratio of the area of each subdivision
to the total area on which land levy or land rent is paid.
3. The land price on which land-related
fee is calculated in the case specified in clause 2 of this Article is the land
price prescribed in clause 2 Article 5 of this Decree and is calculated at the
time when the competent authority issues the decision to permit land
repurposing.
4. If a business organization, person of
Vietnamese descent residing overseas, or foreign-invested organization agrees
to receive LURs by conveyance for project execution as prescribed in Article
127 of the Land Law but the land must be repurposed, the land levy shall be
calculated according to the provisions of clauses 1, 2 and 3 of this Article.
Article 8.
Calculation of land levies upon land repurposing applied to households and
individuals
1. Where a household or individual is
issued with a decision to permit conversion to homestead land, the land levy
shall be calculated as follows:
Land levy
upon conversion to homestead land
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Levy on
the repurposed land
-
Land levy
or land rent of types of land before land repurposing (if any)
where:
- The land levy of the land type after
land repurposing is calculated as follows:
Levy on
the repurposed land
=
Land area
for calculation of the levy on the repurposed land as prescribed in Article 4
hereof
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- The land levy or land rent of types of
land before land repurposing (hereinafter referred to as "land-related
fee”) is calculated as prescribed in clause 2 and clause 3 of this Article.
- If the levy on the repurposed land is
less than or equal to the land-related fee, the land levy upon land repurposing
is zero (=0).
2. The land fee before land repurposing is
calculated as follows:
a) If the land, before repurposing, is
agricultural land of a househould or individual that is allocated land by the
State without land levy collection or agricultural land received by lawful
conveyance from another househould or individual that is allocated land without
land levy collection, the land-related fee shall be calculated by (=) the land
are multiplied by (x) the land price of the corresponding type of agricultural
land in the Land Price List.
b) If the land, before repurposing, is
agricultural land leased out by the State under one-off arrangement, the
land-related fee shall be calculated as follows:
Land-related
fee
=
Area of
land for which rent must be paid multiplied by (x) land price corresponding
to the lease term of the land before repurposing
x
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Land lease
term of the land before repurposing
where:
- The land price corresponding to the
land lease term of the land before repurposing is the land price in the Land
price list for calculation of land rent paid in lump sum.
- The remaining land use term is
determined by (=) the land allocation or land lease term before repurposing
minus (-) the period during which the land was used before repurposing.
If the remaining land use term has an
incomplete year, it shall be expressed as months; If the remaining land use
term has an incomplete month, the incomplete month shall be rounded up to 01
month if it is 15 days or more, and rounded down to 0 month (no land levy) if
it is less than 15 days.
c) If the land, before repurposing, is
agricultural land leased out by the State with annual land rent payments, the
land-related fee is zero (=0).
3. If the land, before repurposing, is
non-agricultural land not used for residential purposes, the land-related fee
shall be calculated as follows:
a) If the land, before repurposing, is
non-agricultural land whose LURs are recognized by the State for a household or
individual with a stable and long use term under land laws, the land-related
fee shall be calculated by the land rent paid in lump sum for the corresponding
type of land used for non-agricultural business and production purposes
(hereinafter referred to as “non-agricultural business and production land”) in
the Land price list for a 70-year use term at the time when the competent
authority issues a decision to permit land repurposing.
b) If the land, before repurposing, is
land leased with annual land rent payments, the land-related fee is zero (=0).
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c) If the land, before repurposing, is non-agricultural
land allocated by the State with land levy collection for a definited term, or
leased out by the State under one-off arrangement, the land-related fee shall
be calculated as follows:
Land-related
fee
=
Land area
multiplied by (x) land price corresponding to the allocation/lease term of
the land before repurposing
x
Remaining
land use term
Land
allocation or land lease term of the land before repurposing
where:
- The land price corresponding to the
land allocation/lease term of the land before repurposing is the land price in
the Land price list for calculation of land rent paid in a lump sum.
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If the remaining land use term has an
incomplete year, it shall be expressed as months; If the remaining land use
term has an incomplete month, the incomplete month shall be rounded up to 01
month if it is 15 days or more, and rounded down to 0 month (no land levy) if it
is less than 15 days.
4. The land price on which land-related
fee is calculated in the cases specified in clause 2 and clause 3 of this
Article is the land price prescribed in clause 1 Article 5 of this Decree and
is calculated at the time when the competent authority issues the decision to
permit land repurposing.
Article 9.
Calculation of land levies upon issuance of certificates in the cases where
land users (households and individuals) obtain instruments concerning LURs
specified in clauses 4, 5, 6 and 7 Article 137 of the Land Law
1. If a househould or individual is eligible
for issuance of the Certificate as prescribed in clause 4 Article 137 of the
Land Law but has not yet paid a land levy, the land levy shall be calculated as
follows:
a) In case where the competent authority
has issued a notification of land levy payment, the land user must pay a land
levy according to the notified amount; and pay late payment interest on land
levy according to the provisions of law on tax administration corresponding to
each period if the land user has not yet paid such land levy.
b) In case where the competent authority
has not yet issued any notification of land levy payment according to
regulations, the land levy payable and additional payment shall be calculated according
to the principles specified in clause 2 Article 257 of the Land Law and the
provisions of clause 2 Article 50 of this Decree; in which, the time for land
levy calculation is determined according to the time recorded on the instruments
concerning LURs according to the provisions of clause 4 Article 137 of the Land
Law. If the time recorded on the instruments concerning LURs is before January
01, 2005, the land levy shall be calculated according to the land price of 2005
in the Land price list.
If land levy and additional payment
prescribed in this point exceeds the land levy payable under policies and the
land price at the time of submission of the satisfactory application for the
Certificate, the latter shall apply.
2. Households and individuals thats are
eligible for issuance of the Certificate as prescribed in clause 5 Article 137
of the Land Law shall fulfill obligations on taxes, fees, and charges (if any)
according to the provisions of law on taxes, fees and charges. The individuals
and households applying for the Certificate must pay not only taxes, fees and
charges but also land levies calculated according to the provisions of clause 1
of this Article if they are named on the instruments concerning LURs according
to the provisions of clause 4 Article 137 of the Land Law but have not yet paid
land levies.
3. If a household or individual is
eligible for issuance of a Certificate under clause 6 Article 137 of the Land
law but land levy has been resolved under an official document including
court's judgment or decision, commercial arbitral award in Vietnam, judgment
enformcent decision of a judgment enforcement agency, land-related
dispute/complaint/denunciation settlement decision issued by a competent
authority, such official document shall apply.
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4. A househould or individual that is
eligible for issuance of a Certificate as prescribed in clause 7 Article 137 of
the Land Law shall pay a land levy as follows:
a) The household or individual that is
issued with a certificate as prescribed in clauses 1, 2, and 3 Article 137 of
the Land Law but is not required to pay a land levy shall fulfill obligations regarding
taxes, fees, and charges (if any) according to the provisions of law on taxes,
fees and charges and relevant laws when being issued with the certificate.
b) If the applicant is eligible for
issuance of the Certificate according to the provisions of clause 4, clause 5 Article
137 of the Land Law but the conveyor has not paid land levy, the applicant
shall pay land levy calculated according to the provisions of clause 1, clause
2 of this Article in addition to the taxes, fees and charges (if any) payable
according to relevant regulations of law on taxes, fees and charges.
Article 10.
Calculation of land levies upon issuance of certificates in the cases where land
users (households and individuals) obtain no instrument concerning LURs but do
not violate land laws and do not fall under the cases that land is allocated
ultra vires specified in clauses 1, 2, and 3 Article 138 of the Land Law
1. A
household or individual that used land before December 18, 1980 and is
currently issued with a Certificate specified in point a and point d clause 1
Article 138 of the Land Law shall pay a land levy calculated as follows:
a) Regarding
the land area exceeding the homestead land recognition limits specified in
Point a, Clause 1, Article 138 of the Land Law:
Land levy
=
Land area exceeding the homestead land recognition limit
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Homestead land price in the Land price list
x
20%
b) Regarding
the area of land currently used as agricultural land whose land user requests
recognition and issuance of a Certificate for use as non-agricultural land
according to the provisions of Point d, Clause 1, Article 138 of the Land Law:
Land levy
=
Land area of the recognized land type
x
Land price of the recognized land type specified in the
Land price list
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30%
2. A
household or individual that used land from December 18, 1980 to the date
before October 15, 1993 and is currently issued with a Certificate specified in
clause 2 Article 138 of the Land Law shall pay a land levy calculated as
follows:
a) Regarding
the land area that is beyond the homestead land recognition limits to which a
Certificate is now granted as prescribed in point a clause 2 Article 138 of the
Land Law:
Land levy
=
Land area exceeding the homestead land recognition limit
x
Homestead land price in the Land price list
x
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b) Regarding
the area of land currently used as agricultural land whose land user requests
recognition and issuance of a Certificate for use as non-agricultural land
according to the provisions of Point d, Clause 2, Article 138 of the Land Law:
Land levy
=
Land area of the recognized land type
x
Land price of the recognized land type specified in the
Land price list
x
50%
3. A
household or individual that used land from October 15, 1993 to the date before
July 01, 2004 and is currently issued with a Certificate for use as homestead
land according to the provisions of clause 3 Article 138 of the Land Law shall
pay a land levy calculated as follows:
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Land levy
=
Recognized area of land within the homestead land
allocation limits
x
Homestead land price in the Land price list
x
20%
b) Regarding
the land area recognized beyond the homestead land allocation limits prescribed
in Clause 2, Article 195, Clause 2, Article 196 of the Land Law to which a Certificate
is now granted for use as homestead land according to the provisions of Point b
Clause 3, Article 138 of the Land Law:
Land levy
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Land area recognized beyond the homestead land allocation
limits
x
Homestead land price in the Land price list
x
50%
c) Regarding
a land parcel used for non-agricultural production and business purposes or
trading and service purposes that is currently recognized to which a Certificate
is now granted for use as non-agricultural production establishment land or
commercial land according to the provisions of point c clause 3 Article 138 of
the Land Law:
Land levy
=
Land area of the recognized land type
...
...
...
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Land price of the recognized land type specified in the
Land price list
x
60%
d) Regarding
the area of land currently used as agricultural land whose land user requests
recognition and issuance of a Certificate for use as non-agricultural land
according to the provisions of Point d, Clause 3, Article 138 of the Land Law:
Land levy
=
Land area of the recognized land type
x
Land price of the recognized land type specified in the
Land price list
...
...
...
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60%
4. A
household or individual that used land from October 01, 2004 to the date before
July 01, 2014 and is currently granted a Certificate for use as homestead land
according to the provisions of clause 3 Article 138 of the Land Law shall pay a
land levy calculated as follows:
a) Regarding
the land area recognized within the homestead land allocation limits as
prescribed in Clause 2, Article 195, Clause 2, Article 196 of the Land Law to
which a Certificate is now granted for use as homestead land is currently
issued according to the provisions of Point b Clause 3, Article 138 of the Land
Law:
Land levy
=
Land area recognized within the homestead land allocation
limit
x
Homestead land price in the Land price list
x
...
...
...
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b) Regarding
the recognized area of land beyond the homestead land allocation limits
prescribed in Clause 2, Article 195, Clause 2, Article 196 of the Land Law to
which a Certificate is now granted for use as homestead land according to the
provisions of Point b Clause 3, Article 138 of the Land Law:
Land levy
=
Recognized area of land beyond the homestead land
allocation limits
x
Homestead land price in the Land price list
x
70%
c) Regarding
a land parcel used for non-agricultural production and business purposes or
trading and service purposes that is currently recognized to which a
Certificate is now granted for use as non-agricultural production establishment
land or commercial land according to the provisions of point c clause 3 Article
138 of the Land Law:
...
...
...
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=
Land area of the recognized land type
x
Land price of the recognized land type specified in the
Land price list
x
70%
d) Regarding
the area of land currently used as agricultural land whose land user requests
recognition and issuance of a Certificate for use as non-agricultural land
according to the provisions of Point d, Clause 3, Article 138 of the Land Law:
Land levy
=
...
...
...
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x
Land price of the recognized land type specified in the
Land price list
x
70%
5. Land
price on which land levy is calculated in the cases specified in clauses 1, 2,
3 and 4 of this Article is the land price as prescribed in clause 1 Article 5
of this Decree at the time when the land user submits a satisfactory
application.
Article
11. Calculation of land levies upon issuance of certificates in the cases where
land users (households and individuals) violate land laws before July 01, 2014
specified in clauses 1, 2 and 3 Article 139 of the Land Law
1. A
household or individual that used land before December 18, 1980 and is
currently issued with a Certificate by a competent authority for use as
homestead land according to the provisions of clause 1, point c clause 2, point
a clause 3 Article 139 of the Land Law shall pay a land levy calculated as
follows:
a) Regarding
the land area to which a Certificate is granted within the homestead land
recognition limits as prescribed in clause 5 Article 141 of the Land Law:
Land levy
...
...
...
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Land area to which a Certificate is issued within the
homestead land recognition limits
x
Homestead land price in the Land price list
x
10%
b) Regarding
the land area to which a Certificate is granted beyond the homestead land
recognition limits as prescribed in clause 5 Article 141 of the Land Law:
Land levy
=
Land area to which a Certificate is issued beyond the
homestead land recognition limits
...
...
...
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Homestead land price in the Land price list
x
30%
c) Regarding
the land area to which a Certificate is now issued for use as non-agricultural
land (if any) as prescribed in Decrees on issuance of certificates:
Land levy
=
Land area of the recognized land type
x
Land price of the recognized land type specified in the
Land price list
...
...
...
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40%
2. A
household or individual that used land from December 18, 1980 to the day before
October 15, 1993 and is currently issued with a Certificate by a competent
authority for use as homestead land according to the provisions of clause 1,
point c clause 2, point a clause 3 Article 139 of the Land Law shall pay a land
levy calculated as follows:
a) Regarding
the land area to which a Certificate is granted within the homestead land
recognition limits as prescribed in clause 5 Article 141 of the Land Law:
Land levy
=
Land area to which a Certificate is issued within the
homestead land recognition limits
x
Homestead land price in the Land price list
x
...
...
...
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b) Regarding
the land area to which a Certificate is granted beyond the homestead land
recognition limits as prescribed in clause 5 Article 141 of the Land Law:
Land levy
=
Land area to which a Certificate is issued beyond the
homestead land recognition limits
x
Homestead land price in the Land price list
x
50%
c) Regarding
the land area to which a Certificate is now issued for use as non-agricultural
land (if any) as prescribed in Decrees on issuance of certificates:
...
...
...
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=
Land area of the recognized land type
x
Land price of the recognized land type specified in the
Land price list
x
60%
3. A
household or individual that used land from October 15, 1993 to the day before
July 01, 2004 and is currently issued with a Certificate by a competent
authority for use as homestead land according to the provisions of clause 1,
point c clause 2, point a clause 3 Article 139 of the Land Law shall pay a land
levy calculated as follows:
a) Regarding
the land area to which a Certificate is granted within the homestead land
allocation limits as prescribed in clause 2 Article 195 and clause 2 Article
196 of the Land Law:
Land levy
...
...
...
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Land area to which a Certificate is issued within the
homestead land allocation limits
x
Homestead land price in the Land price list
x
30%
b) Regarding
the land area that is beyond the homestead land allocation limits as prescribed
in clause 2 Article 195 and clause 2 Article 196 of the Land Law:
Land levy
=
Land area to which a Certificate is issued beyond the
homestead land allocation limits
...
...
...
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Homestead land price in the Land price list
x
60%
c) Regarding
the land area to which a Certificate is now issued for use as non-agricultural
land (if any) as prescribed in Decrees on issuance of certificates:
Land levy
=
Land area of the recognized land type
x
Land price of the recognized land type specified in the
Land price list
...
...
...
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70%
4. A
household or individual that used land from July 01, 2004 to the day before
July 01, 2014 and is currently issued with a Certificate by a competent
authority for use as homestead land according to the provisions of clause 1,
point c clause 2, point a clause 3 Article 139 of the Land Law shall pay a land
levy calculated as follows:
a) Regarding
the certified homestead land area (within or beyond the homestead land
allocation limits as prescribed in clause 2 Article 195 and clause 2 Article
196 of the Land Law):
Land levy
=
Certified homestead land area
x
Homestead land price in the Land price list
x
...
...
...
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b) Regarding
the land area to which a Certificate is now issued for use as non-agricultural
land (if any) as prescribed in Decrees on issuance of certificates:
Land levy
=
Land area of the recognized land type
x
Land price of the recognized land type specified in the
Land price list
x
80%
5. Land
price on which land levy is calculated in the cases specified in clauses 1, 2,
3 and 4 of this Article is the land price as prescribed in clause 1 Article 5 of
this Decree at the time when the land user submits a valid application.
...
...
...
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1. A
househould or individual issued with a Certificate by a competent authority as
prescribed in clause 1 Article 140 of the Land Law shall pay a land levy as
follows:
a) If the
Certificate is issued to the land area that was allocated within the homestead
land recognition limits as prescribed in clause 5 Article 141 of the Land Law,
clause 2 Article 138 of the Land Law shall be complied with.
b) If the
Certificate is issued to the land that was allocated beyond the homestead land
recognition limits as prescribed in clause 5 Article 141 of the Land Law, and
the land area that is currently used as agricultural land is recognized as
non-agricultural land, the land levy shall be calculated according to the
provisions in clause 2 Article 10 hereof. If there is documentary evidence for
payment for land use as prescribed in clause 5 of this Article, the land levy
is not required.
2. A
househould or individual issued with a Certificate by a competent authority as
prescribed in clause 2 Article 140 of the Land Law shall pay a land levy
calculated as follows:
a) If there
is no documentary evidence for payment for land use, the land levy shall be
calculated according to the provisions of clause 3 Article 138 of the Land Law
and clause 3 Article 10 of this Decree.
b) If there
is documentary evidence for full payment for land use as prescribed in clause 5
of this Article, the land levy is not required.
c) If there
is documentary evidence for payment for land use but the amount paid for land
use is less than the amount stipulated by law at the time of payment, the paid
amount shall be converted into a percentage of the land area for which land
levy has been paid fully according to the policies and land price at the time
of payment; the land levy on the remaining land area shall be calculated
according to the provisions of point a of this Clause under policies and the
land price at the time of submitting a valid application.
3. A
househould or individual issued with a Certificate by a competent authority as
prescribed in point a clause 3 Article 140 of the Land Law shall pay a land
levy calculated as follows:
a) If there
is no documentary evidence for payment for land use, the land levy on the certified
homestead land area is:
...
...
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=
Certified homestead land area
x
Homestead land price in the Land price list
x
70%
b) If there
is documentary evidence for full payment for land use as prescribed in clause 5
of this Article, the land levy is not required.
c) If there
is documentary evidence for payment for land use but the amount paid for land
use is less than the amount stipulated by law at the time of payment, the paid
amount shall be converted into a percentage of the land area for which land
levy has been paid fully according to the policies and land price at the time
of payment; the land levy on the remaining land area shall be calculated
according to the provisions of point a of this Clause under policies and the
land price at the time of submission of a satisfactory application.
4. In case a
household or individual is granted a Certificate as prescribed in clause 4
Article 140 of the Land Law, the land levy payable shall be calculated as 100%
of the land levy on the homestead land area to which the Certificate is granted
at the time of submission of a satisfactory application according to the
homestead land price specified in clause 1 Article 5 of this Decree. If there
is documentary evidence for payment for land use according to regulations, the
paid amount will be deducted from the land levy payable; the deduced amount
must not exceed the land levy payable.
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...
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a) Receipts,
invoices for land use and compensation made according to Decision No. 186/HDBT
dated May 31, 1990 of the Council of Ministers on compensation for damage to
agricultural land and forest land when being converted to other uses.
b) Receipts
and invoices made according to Circular No. 60/TC-TCT dated July 16, 1993 of
the Ministry of Finance guiding the collection management regime applicable to
the sale of state-owned houses, grant of rights to use land for construction of
housing and construction works.
c) Receipts,
invoices proving payment for land use from the third-level People's Committee
or from the agency or organization that allocated the land ultra vires.
d) If the
documents specified in points a, b and c of this clause are lost or misplaced,
but documents (files) recording the payment by the land user for land use are
still available at the third-level People's Committee or the agency or
organization that allocated the land ultra vires, the land user will request
the third-level People's Committee to provide confirmations or copies. The
confirmations or copies specified in this point are recognized as documentary
evidence for payment for land use to the agency or organization like the
documents specified in points a, b and c of this clause.
6. Land
price on which land levy is calculated in the cases specified in clauses 1, 2,
3 and 4 of this Article is the land price as prescribed in clause 1 Article 5
of this Decree at the time when the land user submits a valid application.
Article
13. Calculation of land levies upon adjustment to land allocation decisions
specified in point c clause 3 Article 155 of the Land Law, replacement of
Certificates according to the provisions of clause 6 Article 135 of the Land
Law
1. For the
case, other than the case specified in clause 2 of this Article, where a
competent authority adjusts a land allocation decision according to the
provisions of point c clause 3 Article 155 of the Land Law, thereby increasing
levied land area, the land levy on the increased land area shall be calculated
as the increased land area multiplied by (x) the land price at the time when
the competent authority adjusts the land allocation decision. If the levied
land area is decreased (not subject to land expropriation by the State),
thereby decreasing the paid land levy, this decreased amount shall be deducted
from the investment capital of the project.
2. If a
competent authority adjusts a land allocation decision according to the
provisions of point c clause 3 Article 155 of the Land Law due to changes in
detailed planning, the land levy shall be calculated according to the formula
specified in Article 14 of this Decree at the time when the competent authority
issues a decision to adjust the land allocation decision.
3. After
replacement of the Certificate of a household or individual, if the land area
measured in reality is larger than than written on the issued Certificate and
the boundary of the land parcel remains unchanged (according to regulations of
the Decree on issuance of Certificates), the land user shall pay land levy on
the increase in land area in excess of homestead land limit that was applicable
when the previous Certificate was issued.
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1. In case an
applicant (land user) is issued with a decision to adjust detailed planning of
a project as prescribed by law by a competent authority, thereby changing land
use structure or location of each land type or land use coefficient, the land
levy shall be calculated as follows:
1.1. If the
project, before adjusting detailed planning, was not eligibile for land
allocation by the State through LUR auction:
a) If the
land user has fulfilled their obligations regarding LURs before the decision to
adjust detailed planning is issued:
a1) When the
decision to adjust the overall detailed planning of the project is issued by a
competent authority, the land user shall pay a land levy equal to the
difference between the land levy on the entire project area according to the
detailed planning after adjustment and the land levy on the entire project according
to the detailed planning before adjustment as prescribed by law at the same
time when the competent authority issues the decision to adjust the overall detailed
planning of the project (if any).
a2) When the
decision to adjust the partial detailed planning of the project is issued by a
competent authority, the land user shall pay a land levy equal to the
difference between the land levy on the adjusted project area according to the
detailed planning after adjustment and the land levy on the adjusted project
area according to the detailed planning before adjustment as prescribed by law at
the same time when the competent authority issues the decision to adjust the
partial detailed planning of the project (if any).
If the land
levy on the adjusted land area is not required or can not be allocated, the
land levy shall be imposed on the entire project area as prescribed in the paragraph
a1 of this point.
b) If the
land user has not yet fulfilled their legal obligations regarding land levies
before the decision to adjust the detailed planning of the project (only
applicable to projects which are developed on land allocated before the
effective date of the 2024 Land Law but their detailed planning is now adjusted)
is issued, the land user must:
b1) If the notification
of land levy calculated according to the detailed planning before adjustment
has been issued, the land user must pay full amount of land levy determined
according to the detailed planning before adjustment plus late payment interest
on land levy (if any) according to the provisions of law on tax administration.
In case of
no land price decision, the land user shall calculate and pay a land levy as
prescribed in clause 2 Article 257 of the Land Law and additional payment as
prescribed in clause 2 Article 50 of this Decree.
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1.2. If the
project, before adjusting its detailed planning, was eligible for land
allocation by the State through LUR auction and the land user has fulfilled
their obligations regarding land levy, the land levy upon adjustment to the
detailed planning shall be calculated as follows:
a) When the
decision to adjust the overal detailed planning of the project is issued by a
competent authority:
b) When a
decision to adjust the partial detailed planning of the project is issued by a
competent authority, the land levy shall be calculate as follows:
If the land
levy on the adjusted land area is not required or can not be allocated, the
land levy shall be imposed on the entire project area as prescribed in point a
of this clause.
2. In case,
at the request of the manager, a competent authority issues a decision to
adjust the detailed planning of a project as prescribed by law, thereby
changing land use structure or location of each land type or land use
coefficient of the project and then increasing or decreasing land levy, the
following regulations shall be applied:
a) In case
the land levy calculated according to the detailed planning after adjustment is
greater than the land levy calculated according to the detailed planning before
adjustment at the same time when the competent authority issues the decision to
adjust planning, the land user shall pay an additional amount equal to the
difference between the land levy calculated according to the detailed planning
after adjustment and the land levy calculated according to the detailed
planning before adjustment. The calculation of land levies according to the
detailed planning before and after adjustment shall comply with the provisions
of Article 6 of this Decree.
b) In case
the land levy calculated according to the detailed planning after adjustment is
smaller than the land levy calculated according to the detailed planning before
adjustment at the same time when the competent authority issues the decision to
adjust the planning, the land user is entitled to a refund of the land levy. The
refund of the land levy shall be equal to the difference between the land levy
calculated according to the detailed planning after adjustment and the land
levy calculated according to the detailed planning before adjustment determined
at the same time when the competent authority issues a decision to adjust the
planning. The calculation of land levies according to the detailed planning
before and after adjustment shall comply with the provisions of Article 6 of
this Decree.
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3. If a
project, after adjustment to the detailed planning, has multiple land use forms
(land allocation with land levy collection, land allocation without land levy
collection, land lease), the land levy or land rent on the entire project area
(or on the adjusted area) shall be equal to the difference between the total
land levy or land rent calculated according to the planning after adjustment
and the total land levy or land rent calculated according to the planning
before adjustment at the same time when the competent authority issues a
decision to adjust the planning.
4. If a
business organization, person of Vietnamese descent residing overseas, or
foreign-invested organization has agreed to receive LURs by conveyance for
project execution as prescribed in Article 127 of the Land Law but the
project's detailed planning must be adjusted, the land levy shall be calculated
according to the provisions of clauses 1, 2 and 3 of this Article.
5. If a land
zone or land parcel on which a commercial housing project is developed is
homestead land that is lawfully conveyed from a household or individual
specified in point b clause 1 Article 127 of the Land Law, the land levy on the
land zone or parcel before adjustment to the planning shall be determined as that
in case of compensation or support in terms of homestead land of the household
or individual as prescribed in Decrees on compensation, support and
resettlement upon land expropriation by the State and Decrees on land prices.
Article
15. Calculation of additional payments upon project extension as prescribed in
clause 8 Article 81 and point dd clause 1 Article 153 of the Land Law
1. If the
project developer is permitted to extend the land use term of a project
according to the provisions of clause 8 Article 81 of the Land Law, in addition
to the land levy payable, an additional amount must be paid to the State calculated
as follows:
Additional payment
=
Area of land granted extension of land use term
x
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x
2%
x
Extended period of time
(month)
12
If the
extended period of time has an incomplete month, the incomplete month shall be
rounded up to 01 month if it is 15 days or more, and rounded down to 0 month
(no additional payment) if it is less than 15 days.
2. The
regulations on deduction of budget for compensation, support and resettlement
and the regulations on exemption and reduction of land levies do not apply to
the amount specified in Clause 1 of this Article.
Article
16. Handling of budget for compensation, support and resettlement according to
the provisions of Article 94 of the Land Law, determination of residual land
values according to the provisions of Article 107 of the Land Law
1. In case
the Land Development Fund advances capital for creation of a land bank to a
unit or organization in charge of compensation, support or resettlement
provision to allocate land with land levy collection or the state budget has
allocated to provide compensation, support and resettlement, the budget for compensation,
support and settlement shall be handled as follows:
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If the land
user is allocated land by the State with land levy collection and is exempt
from land levy, the budget for compensation, support and resettlement must be
refunded to the state budget and included in the investment cost of the project
according to the provisions of clause 2 Article 94 of the Land Law. The refund
of budget for compensation, support and resettlement to the Land Development
Fund shall comply with the provisions of law on land development banks and law
on state budget.
2. The
deduction of budget for compensation, support and resettlement, in case the
land user is allocated land by the State with land levy collection but the
project executor volluntarily gives an advance on budget for compensation,
support and resettlement to the unit or organization in charge of compensation,
support or resettlement provision specified in clause 2 Article 94 of the Land
Law, shall be made as follows:
a) The land
user shall cooperate with the unit or organization in charge of compensation,
support or resettlement provision in preparing and submitting an application
for deduction of budget for compensation, support and resettlement enclosed
with a dossier on determination of financial obligations regarding land levies
at a land registry or a land authority or an interconnected one-stop division. The
application includes:
a1) Written
proposal of the project executor for deduction of budget for compensation,
support and resettlement: 01 original;
a2)
Arrangement for compensation, support and resettlement approved by a competent
authority; 01 copy;
a3) Record
of money transfer from the project executor to the unit or organization in
charge of compensation, support and resettlement provision: 01 copy;
a4) List of
payments of budgets for compensation, support and resettlement prepared by the
unit or organization in charge of compensation, support, and resettlement
provision; including the amount paid, number of payment records, date and month
of payment, and recipient: 01 original.
b) Land
registry or land authority or interconnected one-stop division shall transfer
the documents specified in point a of this clause to the second-level People’s
Committee.
c) Based on
the documents and application specified in point b of this clause, within 30
days, the second-level People’s Committee shall review and send a written
confirmation of the amount of compensation, support and resettlement deducted
from the land levy to the tax authority which will deduct the advance payment
from the land levy.
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3. In case
the State allocates land with land levy collection, or leases out land, if the
project executor is voluntarily advances the budget for compensation, support
and resettlement in accordance with the arrangement for compensation, support
and resettlement which has been approved by a competent authority according to
the provisions of clause 2 Article 94 of the Land Law and the investment
project has multiple land use forms (land allocation without land levy
collection, land allocation with land levy collection, land lease), the
deduction of the budget for compensation, support and resettlement according to
the arrangement approved by the competent authority shall be made according to
each type of area. The budget for compensation, support and resettlement of the
land area used for public purposes and allocated without land levy collection shall
be allocated to portions of land area for land levy/land rent calculation
according to the ratio of the area of each portion to the total area on which a
land levy or land rent is imposed to serve the deduction as prescribed.
The amount
of compensation, support and resettlement specified in this clause shall not be
allocated to the land rent on the land area for construction of an underground work
(not the underground part of an above-ground construction work) or on the area
for construction of the underground part of an above-ground construction work
which extends beyond the surface land area.
The
remaining budget for compensation, support and resettlement which has not yet been
deducted from the land levy or land rent (if any) shall be included in the
investment cost of the project.
4. If the
land, before being expropriated, is the land allocated by the State with land
levy collection but an advance payment for the budget for compensation, support
and resettlement was included in the project’s investment capital and the land
user was given land-related compensation, the residual land value as prescribed
in point d clause 2 Article 107 of the Land Law, clause 6 Article 17 of Decree
No. 88/2024/ND-CP shall be zero (=0).
Section
2. Exemption and reduction of land
levies
Article
17. Principles for giving exemption or reduction of land levies to subjects
entitled to land levy exemption or reduction
1. Any
household or individual subject to land levy exemption or reduction as
prescribed in Article 18 and Article 19 of this Decree shall only be exempted
or reduced once in the case where they are allocated land for housing by the
State or granted a permission to convert the land used for other purposes to
homestead land or granted a recognition of the land for residential uses as
prescribed by land law.
2. For a
household which has many members subject to land levy reduction, the reduction
of the whole household can be the total of reductions of each member, but it
must not exceed the land levy payable.
3. A land
user who is legally subject to both land levy exemption and reduction shall be
exempt from land levy. A land user who is subject to land levy reduction with
many different reduction levels shall be given the highest reduction.
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The land
levy shall be reduced on the basis of the land levy payable according to the
provisions of Articles 6, 7, 8, 9, 10, 11 and 12 of this Decree. The land user
shall submit documents proving that he/she is eligible for land levy reduction
according to the provisions of law.
5. The land
levy exemption or reduction shall not be applicable in the case of LUR auction
for land allocation with land levy collection.
The land
levy exemption or reduction in case of resettlement land allocation shall
comply with the provisions of the Decree on compensation, support and
resettlement upon land expropriation by the State.
6. In case a
competent authority discovers that a land user has been exempted or reduced
from land levy but does not meet the legal conditions for land levy exemption
or reduction (if any), uses the land for unintended purposes stated in the land
allocation decision but is not subject to land expropriation according to the
provisions of land law, or the land user requests not to receive incentives because
they no longer meet the conditions for exemption or reduction, the amount of
land levy that has been exempted or reduced must be paid to the state budget. The
recovery of the land levy that has been exempted or reduced shall be made as
follows:
a) The land
levy to be exempted or reduced required to be recovered equals (=) the land
price in the Land price list at the time the State issues the land allocation
decision plus (+) an amount equivalent to the late payment interest on land
levy according to the provisions of law on tax administration from time to
time.
b) The time
for calculating the late payment interest specified in Point a of this Clause
is from the time of land levy exemption or reduction to the time the competent
authority issues the decision to recover the land levy that has been exempted
or reduced.
c) The tax
authority recovers the land levy that has been exempted or reduced.
7. If the
land user is required to refund the land levy that has been exempted or reduced
according to the provisions of Clause 6 of this Article, it is allowed to deduct
(in case the land levy has been exempted) or continue to deduct (in case the
land levy has been reduced) the advanced payment for the budget for compensation,
support and resettlement (if any) from the land levy required to be refunded
according to the provisions of Clause 2, Article 94 of the Land Law and Clauses
2 and 3 Article 16 of this Decree. The budget for compensation, support and
resettlement which has been included in the project’s investment cost shall not
be deducted from the land levy.
8. Regarding
the determination of exemption or reduction of land levies imposed on
households and individuals, areas (regions) with severely disadvantaged socio-economic
conditions, areas (regions) with disadvantaged socio-economic conditions
specified in Article 18 and Article 19 of this Decree shall be villages,
communes and rural districts according to regulations or decisions of the
Government, Prime Minister or agencies and persons assigned, decentralized or
authorized by the Government or Prime Minister.
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9. The land
levy exemption for execution of investment projects to build social housing,
housing for the people's armed forces, renovate and rebuild apartment buildings
shall comply with the provisions of housing law.
The land
levy exemption or reduction for implementation of housing and homestead land
policies for people with meritorious services to the revolution shall comply
with the provisions of law on people with meritorious services.
10. Where a
domestic organization has been legally exempted or reduced from land levy but
now conveys or contributes capital with LURs or conveys both the investment
project and LURs, it shall be handled as follows:
a) The
domestic organization that has been legally exempted or reduced from land levy
but now conveys or contributes capital with LURs in accordance with the
provisions of law (including cases where the project developer resells social
housing after 10 years of rental according to the provisions of Clause 9,
Article 88 of the Housing Law, Decrees elaborating certain articles of the
Housing Law on development and management of social housing) must pay an amount
of money equal to the land levy that was exempted or reduced when the State
allocates land or grants a permission to repurpose land as prescribed in point
b clause Clause 3, Article 33 of the Land Law to the State, and pay an
additional amount for the period from the date of land levy exemption or
reduction to the date of conveyance or capital contribution with LURs that is
equivalent to the late payment interest on the land levy according to the
provisions of law on tax management from time to time.
The
calculation of the land levy that has been exempted or reduced payable to the
State shall comply with the provisions of Article 6 and Article 7 of this
Decree according to the policy and land price at the time of land allocation or
land repurposing.
b) In case
of conveyance of a cemetery infrastructure investment project serving the
conveyance of rights to use land affixed to infrastructure or construction of
an ashes storage facility associated with conveyance of LURs:
b1) If the
land levy that has been exempted or reduced is not included in the price for
conveyance and the conveyee continues executing the project, the conveyee will
continue to be exempted or reduced from land levy according to the provisions
of law on investment for the remaining period of the project.
b2) If the
conveyee does not continue executing the project, he/she must pay a land levy
according to the provisions for the project after conveyance. If the conveyor
has fulfilled a part of their financial obligations regarding to land levy, the
conveyee may inherit the portion of the obligations that the conveyor has paid.
Article
18. Exemption from land levies
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1. The land levy
shall be exempted when a competent authority allocates land, permits land repurposing
or recognizes LURs (issues Certificate) within the homestead land limits to a
land user in the following cases:
a) The land
user uses land for implementing housing and homestead land policies applicable
to war invalids or sick soldiers who are unable to work, or families of martyrs
who no longer have the main labor force;
b) The poor,
households or individuals are ethnic minorities living in areas with severely
disadvantaged socio-economic conditions, borders, and islands.
c) Homestead
land for displaced people/refugees when the State expropriates land due to a
threat to human life.
d) Homestead
land is allocated to households or individuals who have to relocate when the
State expropriates land affixed to housing but are not eligible for homestead
land-related compensation and have no other accommodation in the third-level
administrative division to which the expropriated land belongs;
dd) The land
area on which a cemetery infrastructure investment project serving the
conveyance of rights to use land affixed to infrastructure or construction of
an ashes storage facility is developed is arranged by the project developer to
social policy beneficiaries according to the provisions of law on construction,
management and use of cemeteries and cremation facilities.
2. The
Government and the Prime Minister shall provide for exemption of land levy
within homestead land allocation limit upon issuance of the first Certificate
after converting non-homstead land into homestead land due to household
division. Such exemption shall only be granted to households of ethnic
minorities, poor households in divisions with extremely disadvantaged socio-economic
conditions, ethnic and mountainous areas on the List of divisions with extremely
disadvantaged socio-economic conditions.
3. The land
levy on homestead land within homestead land allocation limits (including land
allocation, land repurposing, issuance of certificate for the current land user)
shall be exempted for households and people with meritorious services that are
eligible for exemption from land levy according to the provisions of law on
people with meritorious services.
Levies on
land for execution of investment projects to build social housing, housing for
the people's armed forces, renovatetion and rebuilding for apartment buildings in
accordance with the provisions of housing law shall be exempted.
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5. For cases
of land levy exemption without having to apply for exemption and without having
to complete procedures for determination of land price and calculation of land levy
to be exempted according to the provisions of Clause 3, Article 157 of the Land
Law, when following procedures for land allocation, the land authority is responsible
for collecting statistics and synthesizing cases of land levy exemption.
During
implementation, if a competent authority or person discovers that a person who
has been exempted from land levy does not meet the conditions for land levy
exemption (if any), the competent authority or person shall send a request to
the land authority to cooperate with relevant authorities in inspecting,
reviewing and determining the satisfaction of conditions for land levy
exemption.
If the
person who has been exempted from land levy does not meet the conditions for
land levy exemption, the land authority shall send a report to the People's Committee
at the same level on the decision to revoke the land levy exemption and transfer
information to the tax authority to cooperate in the calculation, collection
and payment of land levy payable (not exempted) according to the policy and
land price at the time the competent authority issues the land allocation
decision and amount of money equivalent to late payment interest on land levy
according to the provisions of law on tax administration.
Article
19. Reduction of land levies
1. 50%
reduction in land levy shall be given to poor people, households or individuals
who are ethnic minorities in areas other than those specified in Point b,
Clause 1, Article 18 of this Decree when a competent authority allocates land,
repurposes land, or recognizes LURs.
2. 50%
reduction in land levy shall be given to the subjects specified in point a and
point b clause 3 Article 124 of the Land Law that are working in border
communes, islands or island districts without third-level administrative
divisions in areas with severely disadvantaged socio-economic conditions.
3. 30%
reduction in land levy shall be given to the subjects specified in point a and
point b clause 3 Article 124 of the Land Law that are working in border
communes, islands or island districts without third-level administrative
divisions in areas with disadvantaged socio-economic conditions.
4. The land
levy on homestead land within homestead land allocation limits (including land
allocation, land repurposing, issuance of certificate for the current land user)
shall be reduced for people with meritorious services to the revolution that
are eligible for land levy reduction according to the provisions of law on
people with meritorious services.
5. The land
levy reduction shall comply with investment laws and relevant laws in case of
using land for execution of a cemetery infrastructure investment project
serving conveyance of rights to use land affixed to infrastructure, or
construction of an ashes storage facility according to the provisions of point
a clause 1 Article 157 of the Land Law:
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b) 30%
reduction in land levy shall be given in case the project is invested in an
area with disadvantaged socio-economic conditions.
c) 20%
reduction in land levy shall be given in case the project is not developed in
any of the areas specified in point a and point b of this clause.
The list of divisions
with disadvantaged socio-economic conditions, and the list of areas with
severely disadvantaged socio-economic conditions specified in this clause shall
comply with the provisions of law on investment.
6. On the
basis of dossiers and documents concerning land transferred by the land authority
as prescribed by law, the tax authority shall calculate the land levy payable
and the land levy to be reduced. The land levy reduction shall be made together
with the calculation of land levy payable as prescribed in Article 20 hereof.
7. The land levy
reduction in the other cases specified in clause 2 Article 157 of the Land Law
shall be proposed by the Ministries, central authorities and the first-level
People’s Committee and submitted to the Ministry on Finance which will
consolidate and propose it to the Government for issuing regulations after
receiving the consent of the Standing Committee of National Assembly.
8. Authority
to calculate and decide the land levy to be reduced:
a) The
Directors of Tax Departments shall determine and issue decisions to reduce land
levies on business organizations, persons of Vietnamese descent residing
overseas, and foreign-invested organizations.
b) The
Directors of Tax Sub-Departments and the Regional Tax Sub-Departments shall
determine and issue decisions to reduce land levies on households and
individuals.
Section
3. CALCULATION OF LAND LEVIES PAYABLE
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1. In case
the land user is not exempted or reduced from land levy, and is not eligible
for reimbursement of budget for compensation, support and resettlement, the
land levy payable is the land levy calculated according to the provisions of Articles
6, 7, 8, 9, 10, 11, 12, 13, 14 and 15 of this Decree.
2. If the
land user receives a reduction in land levy, reimbursed for budget for compensation,
support and resettlement, the land levy must be paid as follows:
Land levy payable
=
Land levy calculated according to the provisions in
clause 1 of this Article
-
Land levy to be reduced as prescribed in Article 19
hereof (if any)
-
Budget for compensation, support and resettlement that is
reducted from the land levy as prescribed in Article 16 hereof (If any)
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Article
21. Procedures for calculation, collection and payment of land levies
1. For a
business organization or a foreign-invested business organization or a person
of Vietnamese descent residing overseas:
a) On the
basis of the land allocation decision, land repurposing decision, decision to
adjust detailed planning, decision to change land use form, demands for LUR
recognition, and the application that the land user has submitted at a
competent authority according to the provisions of Decrees on issuance of
certificates, the land registry or land authority or interconnected one-stop
division shall transfer an information sheet to the tax authority for land levy
calculation as prescribed by law.
For the case
specified in clause 5 Article 6 hereof, in addition to the information sheet,
the project developer must submit documents as prescribed in Decrees of the
Government elaborating certain Articles of the Housing Law in terms of
development and management of social housing.
b) The tax
authority shall base on the documents transferred by the land registry or land
authority or interconnected one-stop division, including:
b1) The
information sheet (information on the land user, land area, land location, land
use purpose, land use origin and specific land price in case the determination
of specific land price is required).
b2) Land allocation
decision, decision to permit land repurposing, decision to approve specific land
price on which land levy is calculated of the project, or land price list.
b3) Written
confirmation of the second-level People’s Committee of the budget for compensation,
support and resettlement that is deducted from the land levy (in case the
project executor advances a budget for compensation, support and resettlement).
In this case, the confirmation shall be made in accordance with the provisions
of Clause 2 Article 16 hereof.
b4) The land
user’s written request for land levy reduction and documents proving the land
user’s eligibility for land levy reduction using the Form specified in law on
tax administration (if the land user is eligible for land levy reduction).
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The
notification of land levy payment shall be sent simultaneously to the State
Treasury at the same level for monitoring and accounting according to
regulations.
c) In case
there is not enough basis to calculate the land levy and other amounts payable,
within 05 working days from the date of receiving the dossier, the tax
authority must send a written notification of supplementation of the dossier to
the land registry, land authority or the interconnected one-stop division and a
written notification to the second-level People’s Committee (in case there is a
request to deduct the budget for compensation, support, and resettlement) for
supplementation of the dossier; After receiving all valid documents, the tax
authority must calculate and issue a notification of land levy payment no later
than 05 working days from the date of receiving all additional documents. At
the same time, the tax authority shall prepare a record on the land levy
collection and payment using Form No. 04 in Appendix I enclosed herewith.
The record
of the submission of notification of fulfillment of land-related financial
obligations shall be made using Form No. 04 in Appensix II enclosed herewith.
d) The land
user shall pay the land levy to the state budget according to the notification
of the tax authority under the provisions of law on tax administration.
dd) In case
the land is allocated with land levy collection, after collecting the land
levy, the state budget collection agency shall transfer information on the
collection and payment to the tax authority in accordance with law on tax
administration so that the tax authority can transfer it to the land authority
to serve as a basis for informing the competent authority of allocation of land
to the land user. The land shall only be allocated if the land user has fully
paid the prescribed land levy.
2. For a
household or individual:
a) On the
basis of the land allocation decision, decision to permit land repurposing,
decision to change land use form, written request for recognition of LURs of
the household or individual and other documents according to the provisions of
Decrees on issuance of certificates, the land registry or land authority or
interconnected one-stop division shall transfer an information sheet to the tax
authority for land levy calculation as prescribed by law on issuance of
certificates.
b) On the
basis of the information sheet (information on the land user, land area, land
location, land use purpose, land use origin) transferred by a land registry,
land authority or interconnected one-stop division; on the basis of the land
price list, land levy reduction determined or approved (if any) by the
competent authority, within 05 working days from the date of receipt of a valid
dossier, the tax authority shall calculate the land levy payable, land levy to
be reduced or issue a notification of land levy payment, a decision on land
levy reduction (if the land user is eligible for land levy reduction) and send
it to the household or individual or send it to the authority which has
transferred the information sheet. <0} The
decision on land levy reduction shall be made using Form No. 02 of Appendix I
enclosed herewith.
The
notification of land levy payment shall be sent simultaneously to the State
Treasury at the same level for monitoring and accounting according to
regulations.
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d) The land
user shall pay the land levy to the state budget according to the notification
of the tax authority under the provisions of law on tax administration.
dd) After
collecting the land levy, the state budget collection agency shall transfer
information on the budget collection and payment to the tax authority in
accordance with law on tax administration so that the tax authority can
transfer it to the land authority to serve as a basis for the land allocation
to the land user. The land shall only be allocated when the land user has fully
paid the prescribed land levy (in case the State allocates land with land levy
collection).
3. The land
registry or land authority or interconnected One-stop Division shall be
responsible for the accuracy of the data and information provided to the tax authority.
The tax authority shall be responsible for the calculation and issuance of the
notification of land levy payment.
4. The time
limit for land levy payment in case the land levy is calculated according to
specific land price or hammer price of LURs:
a) If the
land user is allocated land by the State through purchase at LUR auction, the deadline
for payment of auction winnings of LURs shall comply with the provision of
Decrees of the Government elaborating certain Articles of the Land Law.
If the successful
bidder violates the obligation to pay the auction winnings, leading to the
decision to recognize the auction results being canceled, the provisions of the
Government’s Decrees elaborating certain articles of the Land Law, law on
property auctions, law on tax administration shall be applied.
b) If the
land levy is calculated according to the specific land price and is not in the
case of being allocated land by the State through auction as prescribed in
Clause a of this Article, the time limit for land levy payment shall comply
with the provisions of law on tax administration but must not exceed 180 days
from the date on which the decision to approve the land price on which land
levy is calculated is issued by a competent authority.
After 180
days from the date on which the decision to approve the land price on which
land levy is calculated is issued, if the land user fails to fully pay the
land levy, the land will not be allocated according to regulations (in cases
where land is allocated by the State). If the land user fails to fully pay land
levy to the state budget by the time limit for land levy payment according to
the tax authority's notice, they must pay late payment interest on land levy
according to the level prescribed by law on tax administration.
If the land
user does not comply with tax enforcement according to regulations, the tax
authority will transfer the dossier to the land authority which will submit it
to the competent authority for consideration and handling of this land
allocation decision according to the provisions of the Government's Decrees
elaborating certain articles of the Land Law.
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a) In case
the land levy is calculated according to the land price in the Land price list,
the time limit for land levy payment shall comply with the provisions of law on
tax administration. If the land levy is not paid by the time limit for land
levy payment, the land user shall pay an interest on the unpaid land levy
according to tax administration laws, unless land levy payment is deferred
according to clause 2 Article 22 of this Decree.
6. In case
it is required to refund the land levy that has been exempted or reduced as
prescribed in clause 6 and clause 7 Article 17 of this Decree, the land levy to
be refunded shall be calculated according to the policies and land price at the
time of land allocation, permission for land repurposing, recognition of LURs.
The tax authority shall recover the land levy that has been exempted or reduced
after the report is submitted and approved by the People’s Committee at the
same level.
Article
22. Deferral of land levy
1. Eligibility
of land users for deferral of land levy payment, deferred land levy amount,
deferral period shall comply with the provisions of Decrees on compensation,
support, and resettlement upon land expropriation by the State, Decrees on
issuance of certificates.
2. Procedures
for deferral of land levy of a household or individual:
a) In the case
of deferral of land levy payment by a person being resettled prescribed in
Clause 3, Article 111 of the Land Law, the land user applying for deferral of
land levy payment shall submit an Application for deferral of land levy payment
and documentary evidence of eligibility for deferral of land levy payment
attached to the application for a Certificate according to the provisions of
law (including: Decision on resettlement land allocation and compensation,
support and resettlement arrangement approved by a competent authority) at a
Land registry or land authority or interconnected one-stop division.
b) In the
case of deferral of land levy payment other than the provisions of point a of
this clause, the land user shall comply with the procedures for deferral of
land levy payment (if any) as prescribed in Decrees on issuance of
certificates.
c) The land
registry or land authority or interconnected one-stop division shall review and
inspect the application of the person eligible for deferral of land levy
payment specified in point a or point b of this clause and submit an
information sheet including the land user eligible for deferral of land levy
payment and deferral period as prescribed in clause 1 of this Article to the
tax authority and relevant authorities according to regulations; and give a Promissory
note to the person eligible for deferral according to regulations.
d) On the
basis of the information sheet sent by the land registry or land authority or
interconnected one-stop division, the tax authority shall consider and send a
notification to the household or individual, the land authority and relevant
authorities (if any) within 05 working days from the date on which the
notification is issued. The notification must include:
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d2) Deferred
land levy amount.
d3) Non-deferrable
land levy amount (if any).
d4) Time
limit for the household or individual to make payment; including:
Time limit
for payment of non-deferrable land levy amount (if any) which is according to
the time limit prescribed by tax administration laws;
Time limit
for payment of deferred land levy amount which is according to the provisions
in clause 1 of this Article.
dd) On the
basis of the tax authority’s notification, the household or individual shall
pay the non-deferrable land levy amount (if any) to the state budget according
to the notification and submit the receipt at the land registry, land authority
or interconnected one-stop division to be granted a Certificate.
e) The state
budget collection agency, under the provisions of law on tax administration, is
responsible for collecting land levy according to the tax authority’s
notification and providing the receipt to the household or individual; and
transferring information about the amount of money collected from the household
or individual to relevant agencies according to regulations.
g) On the
basis of the receipt submitted by the household or individual, the land
registry or land authority or interconnected one-stop division shall provide a
certificate which includes the deferred land levy amount and deferral period as
prescribed in clause 1 of this Article to the household or individual.
3. Procedures
for payment and cancellation of deferred land levy amount of a household or
individual eligible for deferral of land levy payment:
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The state
budget collection agency, under the provisions of law on tax administration, is
responsible for collecting the deferred land levy amount recorded in the
certificate or notified by the tax authority and providing the receipt to the
household or individual; and transferring information about the amount of money
collected from the household or individual to relevant agencies according to
regulations.
The tax
authority shall issue a Notice of confirmation of completion of financial
obligations regarding land levy collection using Form No. 03 in the Appendix I
enclosed herewith.
b) After completing
the deferred land levy payment prescribed in point a of this clause, the
household or individual shall submit an application, including the original
certificate, the original receipt of land levy payment or the original notice
of confirmation of completion of financial obligations regarding land levy
collection at the land registry or land authority or interconnected one-stop
division to have the deferred land levy written on the certificate cancelled. If
the receipt is lost or misplaced, the household or individual may ask for
confirmation of the land levy amount that has been paid at the state budget
collection agency according to the provisions of law on tax administration.
c) The land
registry or land authority or interconnected one-stop division shall review and
compare the application for cancellation of deferred land levy submitted by the
household or individual and written on the certificate and provide the
certificate to the household or individual within 01working days from the date
on which the household or individal submits the application in point b of this
Clause.
Chapter
III
CALCULATION, COLLECTION AND PAYMENT OF
LAND RENTS
Section
1. CALCULATION OF LAND RENTS
Article
23. Basis for calculation of land rents
1. Land area
on which rent is charged as prescribed in Article 24 hereof.
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3. Land rent
per square metre as prescribed in Article 26 hereof.
4. Land
lease by the State with annual land rent payments, or land lease by the State
under one-off arrangement.
5. Policies
on land rent exemption or reduction of the State.
Article
24. Land area on which rent is charged
1. The land
area on which rent is charged is the area of land for which rent must be paid
recorded on a land lease decision, decision to adjust land lease decision,
decision to permit land repurposing, decision to extend the land use term,
decision to adjust land use term, decision to adjust detailed planning, or decision
to allow change of land use form which is subject to land rent payment
(hereinafter collectively referred to as "decision about land
lease"). In case the area recorded in the land lease contract is larger
than the area recorded in the decision about land lease, the land area on which
rent is charged shall be determined according to the area recorded in the land
lease contract.
2. The area
on which rent is charged in case of recognition of rights to use the leased
land is the recognized area of land recorded in the information sheet determining
financial obligations regarding land sent by a land authority to a tax
authority according to Decrees on issuance of certificates or the land lease
contract that was signed.
3. Land area
on which rent is charged as prescribed in clause 1 and clause 2 of this Article
is calculated in square meters (m2).
Article
25. Land lease term
1. Land
lease term (except for the case specified in Clause 2 of this Article) shall be
the term stated on a decision about land lease issued by a competent authority
or a Certificate or a land lease contract. In case the land lease term stated
on the above documents is different, the land authority shall determine the
term as a basis for land rent calculation.
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Article
26. Land rent per square metre
1. If the
land is leased out with annual payments without action:
Annual land
rent per square metre = percentage (%) for calculation of land rent per square
metre multiplied by (x) land price on which land rent is calculated. where:
a)
Percentage (%) for calculation of annual land rent per square metre is from
0,25% to 3%.
On the basis
of the actual situation of a first-level division, the first-level People’s
Committee shall regulate the percentage (%) for calculation of land rent per
square metre in each zone or route corresponding to each land use purpose after
asking for opinions from the People's Council at the same level.
b) The land
price on which land rent is calculated is the land price in the Land price list
(according to the provisions of point b, point h clause 1 Article 159 of the
Land Law); is determined in VND/square meter (VND/m2).
2. If the
land is leased out under one-off arrangement without auction:
a) In case
of calculating land rent when the State recognizes LURs in the form of land
lease under one-off arrangement for a household or individual as prescribed in
Point h Clause 1 Article 159 of the Land Law, the land rent per square metre
under one-off arrangement shall be calculated as follows:
Land rent per square metre under one-off arrangement
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Land price determined according to land lease purpose on
the land price list
x
Land lease term
Land use term applicable to the land price on the land
price list (according to the Government’s regulations on land prices)
b) In case
of calculating land rent for the cases specified in Points b and dd, Clause 1,
Article 160 of the Land Law, the land rent per square metre under one-off
arrangement is the specific land price determined according to the provisions
of Decrees on land prices.
3. In case
of LUR auction, the land rent per square metre shall be the unit price for
which LURs are sold corresponding with the land lease by the State annual land
rent or land rent undder one-off arrangement.
Article
27. Rent per square metre of land for underground works
1. The rent per
square metre of land for above-ground works serving the operation, exploitation
and use of underground works specified in Point b, Clause 5, Article 216 of the
Land Law shall be calculated according to the provisions of Clause 1, Article
26 of this Decree.
2. The rent per
square metre of land leased out by the State for underground works (not the
underground part of above-ground works) according to the provisions of Clause
1, Article 120 of the Land Law, shall be calculated as follows:
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b) If land
rent is paid in a lump sum, the land rent per square metre must not exceed 30%
of the rent per square metre of land on the surface which is also paid in a
lump sum for the same purpose and with the same land use term.
c) On the
basis of the actual situation of a first-level division, the first-level
People’s Committee shall regulate the land rent per square metre specified in
point a or point b of this clause after asking for opinions of the People's
Council at the same level.
3. For land
for underground works attached to the underground part of above-ground works,
whose area exceeds the area of land on the surface allocated by the State with
land levy collection or leased out by the State to the land user, the rent per
square metre of this excess area shall be determined according to the
provisions of Clause 2 of this Article.
Article
28. Rent per square metre of water-covered land
1. For the
area of land uncovered by water, annual land rent per square metre and lump-sum
land rent per square metre shall be calculated according to the provisions of
Article 26 hereof.
2. For the
water-covered land area, annual land rent per square metre or lump-sum land
rent per square metre shall be calculated at a rate not lower than 20% of the
annual land rent per square metre or lump-sum land rent per square metre for
the adjacent land with the assumption of the same land use purpose and land use
term as the water-covered land.
3. On the
basis of the actual situation of a first-level division, the first-level
People’s Committee shall regulate the land rent per square metre specified in
clause 2 of this Article after asking for opinions of the People's Council at
the same level.
Article
29. Agency determining land rent per square metre
1. In case
of land lease without LUR auction, on the basis of specific land prices decided
by the Chairpersons of the competent People's Committees, land prices in the
Land Price List, percentage ( %) for calculation of land rent per square metre,
rent per square metre of land for underground works, rent per square metre of
water-covered land, information sheets sent by land authorities, Tax
Departments (for organizations, persons of Vietnamese descent residing
overseas, foreign-invested organizations), Tax Sub-Departments and Regional Tax
sub-Departments (for the remaining cases) shall determine annual land rent per
square metre and lump-sum land rent per square metre.
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2. In case
of land lease with LUR auction, starting prices and hammer prices shall be determined
as prescribed in Decrees elaborating certain articles of the Land Law.
Article
30. Calculation of land rents
1. In case
land is leased out with annual land rent payments, the land rent per year shall
be:
Land rent per year
=
Land area on which rent is charged as prescribed in
Article 24 hereof
x
Annual land rent per square metre as prescribed in clause
1 Article 26, clause 1, point a clause 2 Article 27, clause 1, clause 2
Article 28 of this Decree
2. In case
land is leased out under one-off arrangement:
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Lump-sum land rent
=
Land area on which rent is charged as prescribed in
Article 24 hereof
x
Lump-sum land rent per square metre as prescribed in
clause 2 Article 26, point b clause 2 Article 27, clause 1, clause 2 Article
28 of this Decree
b) The
lump-sum rent for water-covered land shall be:
Lump-sum rent for water-covered land
=
Rent for the area of land uncovered by water
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Rent for the area of land covered by water
where: The
rent for the area of land uncovered by water and the rent for the area of land
covered by water shall be calculated according to the provisions of point a of
this clause.
3. In case a
public service provider leases land from the State with annual land rent
payments according to the provisions of Clause 3, Article 30 of the Land Law,
the land rent shall be calculated according to the provisions of this Decree.
In case a
public service provider does not lease land from the State with annual land
rent payments, but uses houses and works affixed to the land for business,
lease, joint venture or association according to regulations of the law on
management and use of public property, they must fulfill their financial
obligations in accordance with the provisions of law on management and use of
public property and do not have to pay land rent according to the provisions of
this Decree.
4. If the
project developer is permitted to extend the land use term of a project
according to the provisions of clause 8 Article 81 of the Land Law, in addition
to the land levy payable, the project developer must pay an additional amount
to the State which is calculated as follows:
a) If the
project developer is permitted to extend the land use term of a project
according to the provisions of clause 8 Article 81 of the Land Law, in addition
to the land levy payable, the project developer must pay an additional amount
to the State which is calculated as follows:
Additional payment
=
Area of land granted extension of land use term
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Land price in the land price list at the time when the
competent authority issues the decision to extend the land use term
x
Percentage (%) for calculation of land rent per square
metre prescribed by the first-level People’s Committee
x
Extended period of time
(month)
12
where:
- The land
price in the land price list and the percentage (%) for calculation of land
rent per square metre are determined corresponding to the purpose of using the
land leased out by the State.
- If the
extended period of time has an incomplete month, the incomplete month shall be
rounded up to 01 month if it is 15 days or more, and rounded down to 0 month
(no additional payment) if it is less than 15 days.
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5. In case
the land lessee who pays annual land rent has a voluntary application for
return of land according to the provisions of Clause 2, Article 82 of the Land
Law, the land user must pay the land rent until a land expropriation decision is
issued by a competent regulatory agency as prescribed in Decrees elaborating
the implementation of certain articles of the Land Law; In case the land expropriation
deadline as prescribed in Decrees elaborating the implementation of certain
articles of the Land Law has passed and the competent regulatory agency has not
yet issued a land expropriation decision, the land user shall not be required
to pay land rent for this period if the land user does not continue using the
land.
6. In case
the land user has used the land before the competent regulatory agency issued
the land lease decision or before the land lease contract is signed (in case
the right to use the leased land is recognized) but has not yet paid the land
rent for the period of use, he/she must pay the annual land rents for this
period. The annual land rent is calculated according to the percentage (%) for
calculation of land rent per square metre and land price for calculation of
land rent for each year of land use until the State issues the land lease
decision. The land rent from the time the State issues the land lease decision
onwards shall be calculated, and collected or paid in accordance with the
provisions of this Decree.
7. In case a
competent regulatory agency decides to lease out land according to the progress
of an investment project, progress of land expropriation, compensation, support
or resettlement as prescribed in clause 4 Article 116 of the Land Law, the land
rent calculation and handling of budget for compensation, support and
resettlement shall be done according to each land lease decision.
8. In case
an organization is using land leased out by the State as prescribed in Article 120
of the Land Law and is granted a Certificate as prescribed in Point a, Clause
2, Article 142 of the Land Law, the land rent shall be calculated according to provisions
of Clauses 1 and 2 of this Article.
9. When replacing
a Certificate of LURs for a household or individual, if the land area measured
in reality is larger than that written on the issued Certificate and the
boundary of the land parcel in use remains unchanged in comparison with the boundary
of the land parcel determined at the time of obtaining the Certificate issued
according to Decrees on issuance of Certificates, the land user shall pay a land
levy on the increase in land area according to laws enforced when issuing the
previous certificate.
Article
31. Handling of budget for compensation, support and resettlement;
determination of residual land values according to the provisions of Article
107 of the Land Law
1. In case
the Land Development Fund advances capital for creation of a land bank to a
unit or organization in charge of compensation, support or resettlement
provision to lease out land or the state budget has allocated to provide compensation,
support and resettlement, the budget for compensation, support and settlement
shall be handled as follows:
a) In case a
land user leases land from the State under one-off arrangement and is not
exempted from land rent or is exempted from land rent but wishes to pay land
rent during the lease period (no incentives) as prescribed in Clause 5, Article
38 of this Decree, the land user must pay land rent to the state budget
according to the provisions of law. The refund of budget for compensation,
support and resettlement to the Land Development Fund shall comply with the
provisions of law on land development banks and law on state budget.
In case a
land lessee leases land with annual land rent payments and is not exempted from
land rent, the land user must pay in advance a budget for compensation,
support, and resettlement to the state budget; This amount will be converted
into the number of years and months for which obligations to pay annual land
rent have been fulfilled when the land lease decision is issued; If the period
for conversion for which obligations to pay annual land rent have been
fulfilled, the land lessee will continue to pay land rent according to
regulations. The refund of budget for compensation, support and resettlement to
the Land Development Fund shall comply with the provisions of law on land
development banks and law on state budget.
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2. In case a
person is leased out land by the State and is eligible for and advance on
budget for compensation, support and resettlement according to the provisions
of clause 2 Article 94 of the Land Law, the application for deduction of budget
for compensation, support and resettlement shall comply with the provisions of
clause 2 Article 16 of this Decree. The deduction of budget for compensation,
support and resettlement shall comply with the principles specified in Clause 1
of this Article.
3. The
budget for compensation, support, and resettlement for an investment project
with multiple land use forms (land allocation with land levy collection, land
allocation without land levy collection, land lease) shall be handled according
to the provisions of Clause 3, Article 16 of this Decree.
4. In case a
land user leases land from the State with annual land rent payments and is
allowed to convert the advance budget for compensation, support, and
resettlement to the period for which obligations to pay annual land rent have
been fulfilled when the land lease decision is issued, during the period of
time when the competent authority confirms that the financial obligations
regarding annual land rent have been fulfilled, the lessee has all the rights
to the piece of land in the same manner as land leased out by the State where land
rents are paid annually.
5. In case a
person leases land from the State with annual land rent payments but has
fulfilled their financial obligations to a number of years due to deduction of
advance payment for compensation, support and resettlement or land-related fee
as prescribed in clause 3 Article 34 of this Decree from the land rent payable
according to the provisions of law, when conveying the project or conveying the
property under their ownership affixed to the leased land according to the
provisions of law, the conveyee may inherit and continue to have the remainder
of the advance payment for compensation, support and resettlement or
land-related fee corresponding to the period for which the conversion is
carried out but the deduction from land rent is not completed deducted.
6. The refund
and handling of budgets for compensation, support, and resettlement for the
cases specified in Clauses 1, 2, and 3 of this Article are determined at the
same time as calculation of land rents by competent regulatory agencies
according to regulations.
7. In case the
land rent of a land user has been exempted or reduced but the land user does
not meet the conditions for land rent exemption or reduction and the exempted
or reduced land rent amount has been recovered as prescribed in Clause 9,
Article 38 of this Decree, the budget for compensation, support, and
resettlement shall be handled according to the provisions of Clauses 1, 2 and 3
of this Article; The amount of budget for compensation, support, and resettlement
that has been included in the project's investment cost according to the
provisions of Clause 2, Article 94 of the Land Law cannot be deducted from the
land rent.
8. On the
basis of the actual situation of a first-level division, the People’s Committee
of the first-level division shall propose to the People's Council at the same
level to decide on allowing a land user who is allocated land by the State
without land levy collection or leased out land in a hi-tech park by the State
to not refund the budget for compensation or site clearance that has been
allocated by the State from the state budget to the state budget (excluding
cases of capital advance from the Land Development Fund) for the following
cases:
a) the land
user leases land with annual land rent payments and is eligible for land rent
exemption or reduction but he/she wishes not to enjoy land rent exemption or
reduction incentives.
b) the land
user uses land and water-covered land to build traffic works, technical
infrastructure, green areas, or parks for public use according to general
planning and construction zoning planning.
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d) the land
user is allocated land without land levy/land rent collection and has the land
handed over by the Management Board of the hi-tech park before July 1, 2014.
9. In case
the person whose land is expropriated receives compensation for the residual
land value according to the provisions of Point d, Clause 2, Article 107 of the
Land Law, or Clause 6, Article 17 of Decree No. 88/2024/ND-CP, the residual
land value shall be determined as follows:
a) The
budget for compensation, support and resettlement that has been advanced in
accordance with the compensation, support and resettlement arrangement which
has been approved by a competent regulatory agency but has not yet been
deducted fully from the land rent payable (hereinafter referred to as “undeducted
budget”) shall be determined as follows:
a1) In case
the land, before expropriation, is leased out by the State under one-off
arrangement but the advance budget for compensation, support and resettlement
has been included in the investment capital of the project and the land user
has received compensation relating to land, the undeducted budget shall be zero
(=0)
a2) In case
the land, before expropriation, is leased out by the State with annual land
rent payments and the budget for compensation, support and resettlement is
being deducted by converting it to the number of years and months for which the
obligations regarding land rent have been fulfilled, the undeducted budget
shall be determined as follows:
Undeducted budget
=
The converted number of years and months in which the
obligations regarding land rent have been fulfilled but the land has not been
used
x
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Where, the
annual land rent per square metre is determined according to the provisions of
clause 1 Article 26 of this Decree.
a3) In case
the land, before expropriation, is leased out by the State with annual land
rent payments and the budget for compensation, support and resettlement is
being deducted by gradually deducting it from the land rent payable, the
undeducted budget shall be determined as follows:
Undeducted budget
=
Total budget for compensation, support and resettlement
that is deducted as prescribed
-
Amount of budget for compensation, support and
resettlement that has been deducted
b) In case
the annual land rent has been paid in advance for many years but the remaining
period during which the advance payment has been made still does not begin, the
residual land value shall be determined as follows: <0}
Residual land value
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Land rent per year determined at the time when the State
decides on approval for the compensation, support and resettlement
arrangement
x
The remaining period during which the land rent has been
paid in advance
where:
- The land
rent per year is determined as prescribed in clause 1 Article 20 of this Decree
according to the policies and land price at the time when the State decides on
approval for the compensation, support and resettlement arrangement.
- The
remaining period during which the land rent has been paid in advance equals (=)
the period during which the land rent has been paid in advance minus (-) the
period during which the land has been used until the time when the State
decides on approval for the compensation, support and resettlement arrangement.
Article
32. Stabilization of annual land rent
1. The
annual land rent (including the annual land rent in case of LUR auction) shall be
applied stably according to the provisions of clause 2 Article 153 of the Land
Law.
2. The
determination of land rent for the next cycle shall comply with the provisions
of Clause 1, Article 26, Clause 1, Article 30 of this Decree. In case the land
rent for the next period does not increase in comparison with the previous
period, the land rent does not have to be adjusted; In case of increase in
comparison with the previous period, the adjustable rate of the annual land
rent as prescribed in Clause 2, Article 153 of the Land Law shall be equal to
(=) the total annual national consumer price index (CPI) of the 5-year period
immediately preceding the time of adjustment.
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3. In case a
budget for compensation, support, resettlement is deducted or the amount paid
to receive LURs by conveyance is deducted from the land rent by converting it
to the number of years and months for which the obligations regarding land rent
have been fulfilled, it is not required to follow the procedures for adjustment
to land rent according to the provisions of Clause 2 of this Article within the
period for which the obligations regarding land rent have been fulfilled. After
ending the above-mentioned period for which the obligations regarding land rent
have been fulfilled, the adjustment to land rent shall comply with the
provisions of clause 2 of this Article in order to calculate the land rent for
the next period.
Article
33. Calculating land rent in case the land lease form is changed as prescribed
in clause 1 or clause 2 Article 30 of the Land Law
1. Changing
from land lease with annual land rent payments to land lease under one-off
arrangement:
a) In case
the land user receives the State's decision to permit the land user to change
from land lease with annual land rent payments to land lease under one-off
arrangement, the land rent must be paid in lump sum for the remaining land
lease term according to the provisions of clause 2 Article 30 of this Decree. The
lump-sum land rent per square metre shall be determined accoding to the
provisions of clause 2 Article 26 of this Decree; where than land price for
calculation of land rent per square metre is the land rent determined at the
time when the State issues the decision to permit the land user to change to
land lease under one-off arrangement.
b) In case
the land user is having the budget for compensation, support and resettlement
or the amount paid to receive LURs by conveyance deducted from the land rent by
converting it to the number of years and months for which obligations regarding
land rent have been fulfilled, the remaining amount which has not been deducted
shall be deducted from the lump-sum land rent.
The deducted
amount mentioned above shall be equal to (=) the land rent calculated according
to the annual land rent per square metre at the time when the State issues the
decision to permit the land user to change to land lease under one-off
arrangement multiplied by (x) the period for which obligations regarding the
remaining annual land rent (which has not been deducted) have been fulfilled.
2. Changing
from land lease under one-off arrangement to land lease with annual land rent
payments:
a) In case obligations
regarding land rent have been fulfilled, the land user is not required to pay
annual land rents for the remaining land lease period.
b) In case
obligations regarding land rent have not been fulfilled, the land user shall
pay annual land rents from the time when the State issues the decision to
permit the land user to change from land lease under one-off arrangement to
land lease with annual land rent payments. For the period during which the land
has been used:
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Land rent payable
=
Lump-sum land rent
x
Period during which the land has been used
Land lease term
At the same
time, the land user must pay late payment interest on land rent calculated on
the land rent payable in accordance with tax administration laws from the time
when a competent regulatory agency decides to lease the land to the time when the
conversion from land lease under one-off arrangement to land lease with annual
land rent payments.
b2) In case
a part of the land rent has been paid but the amount paid is less than the
amount payable as prescribed in paragraph b1 of this point (excluding late
payment interest), the land user must pay the outstanding amount and the amount
of late payment interest on land rent calculated on the outstanding amount
according to the provisions of law on tax administration; In case the amount
paid is greater than the amount payable according to the provisions of
paragraph b1 of this point (excluding late payment interest), the increase
amount will be deducted from the annual land rent by converting it to the
number of years and months for which obligations regarding annual land rent
calculated according to the annual land rent per square metre that is
determined according to the land price at the time when the State issues a
decision to permit the land user to change from land leae under one-off
arrangement to land lease with annual land rent payments.
Article
34. Calculation of land rent in case of land repurposing
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a) In case
agricultural land or non-agricultural land allocated by the State without land
levy collection is converted to non-agricultural land leased out by the State,
the land user must pay an annual land rent or a lump-sum land rent according to
the repurposed land which is calculated according to the provisions of Article
30 hereof.
b) In case
the land use purpose is changed but the land use form is not changed:
b1) In case
the land is still leased out under one-off arrangement after it is repurposed
and the land user has fulfilled his/her obligations regarding land rent for the
land before repurposing, the land rent shall be calculated as follows:
Lump-sum land rent upon land repurposing
=
Rent for the repurposed land of the remaining land lease
period
-
Land rent for the type of land before repurposing of the
remaining land lease period
b2) If the
land is still leased out with annual land rent payments after it is repurposed,
the land user shall pay an annual rent for the repurposed land according to the
provisions of clause 1 Article 30 hereof.
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The lump-sum
land rent for the remaining land lease period of the type of land before
repurposing shall be calculated according to the policies and land price at the
time when the competent regulatory agency issues a decision to permit land
repurposing and is converted to a period for which obligations regarding annual
land rent calculated according to the annual land rent per square metre for the
repurposed land at the time when the competent regulatory agency issues the
decision to permit land repurposing have been fulfilled.
2. For the
case of land repurposing specified in clause 1 Article 121 of the Land Law,
when the land which is allocated by the State for a definited term with land
levy collection before July 01, 2014 for which obligations regarding land rent
have been fulfilled is converted to the land falling into a case of land lease
as prescribed in Article 120 of the Land Law, the land rent shall be calculated
as follows:
a) The
lump-sum land rent shall be calculated as follows:
Land rent upon land repurposing
=
Lump-sum rent for the repurposed land of the remaining
land use period
-
Land levy paid
where: The
land levy paid is equal to (=) the lump-sum land rent for the remaining land
use period of the type of land before repurposing which is calculated according
to the provisions of clause 2 Article 30 of this Decree at the time when the
State issues the decision to permit land repurposing.
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3. In case a
business organization which legally receives LURs by conveyance from an
organization or individual to carry out an investment project in accordance
with land use planning and plans as prescribed in Article 127 of the Land Law
is required to repurpose land after receiving LURs by conveyance and fulfill
obligations regarding land rent according to the provisions of clause 1 and
clause 2 Article 121 of the Land Law, the land rent shall be calculated as
follows:
a) The rent
for land within the project shall be calculated according to the use of the
repurposed land on the basis and at the time of land rent calculation
prescribed in Article 155 of the Land Law, Article 30 of this Decree.
b) Regarding
the amount of money paid by the business organization to receive LURs by
conveyance before land repurposing (hereinafter referred to as “land-related
fee") shall be determined and handled as follows:
b1) In case
the business organization legally receives LURs by conveyance from an
organization (not falling into a case where land is leased out by the State
with annual land rent payments or land is allocated without land rent
collection), the land-related fee shall be equal to (=) the lump-sum land rent
for the remaining land use period calculated at the time when the State issues
the decision to permit land repurposing according to the provisions of clause 2
Article 30 hereof. This amount of money shall be deducted from the land rent if
the repurposed land falls into a case of land lease under one-off arrangement
or converted to the period for which the land rent has been paid if the
repurposed land falls into a case of land lease with annual land rent payments.
- In case
the business organization receives legally LURs by conveyance from a household
or individual (not falling into a case where the State leases out land or the
conversion to land lease under land laws is required), the land-related fee
shall be equal to (=) the LUR value of the corresponding agricultural land at
the time when the State issues the decision to permit land repurposing.
b2) In case
the land user that legally receives non-agricultural land (excluding homestead
land) by conveyance which is originated from the land allocated by the State
with land levy collection or leased out by the State under one-off arrangement
has fulfilled obligations regarding land levy or land rent, the land-related
fee shall be equal to (=) the lump-sum land rent for the remaining land use
period calculated at the time when the State issues the decision to permit land
repurposing according to the provisions of clause 2 Article 30 hereof. This
amount of money shall be deducted from the land rent if the repurposed land
falls into a case of land lease under one-off arrangement. In case the
repurposed land falls into a case of land lease with annual land rent payments,
the land-related fee shall be converted to the period for which obligations
regarding annual land rent calculated at the time when the competent regulatory
agency issues the decision to permit land repurposing have been fulfilled.
b3) In case
the land received by conveyance is originated from the land (not agricultural
land) that is allocated by the State without land levy collection or from the
receipt of property on land affixed to the land leased with annual land rent
payments conveyed when the land is repurposed and the land is leased out by a
competent regulatory agency, the land-related fee shall be zero (=0).
If the land user has advanced land rent for a number of years
according to land laws or has advanced a compensation or site clearance payment
and is permitted by a regulatory authority to deduct it from the annual land
rent payable by converting the advanced payment into the number of years and
months for which financial obligations have been fulfilled but the advanced
payment was not fully deducted by the time of repurposing, the remaining number
of years and months for which rent has been paid but not used up shall be
converted into the land-related fee calculated according to the annual land
rent per square metre applicable at the time of land repurposing. This amount
of money shall be deducted from the land rent if the repurposed land falls into
a case of land lease under one-off arrangement or converted to the period for
which the land rent has been paid if the repurposed land falls into a case of
land lease with annual land rent payments.
b4) If the
business organization receives rights to use land (not agricultural land)
within a long and stable term by conveyance and has been granted a Certificate
according to the provisions of law before July 01, 2014 to use the land for a
non-agricultural production or business purpose, the land-related fee shall be
equal to (=) the rent for the land within the project calculated according to
the use of the repurposed land according to the provisions of point a of this
clause.
c) In case
the business organization legally receives rights to use non-agricultural
business and production land (not commercial land) by conveyance; then,
converts the land to commercial land according to the provisions of point g
clause 1 Article 121 of the Land Law, the land-related fee shall be determined
as follows:
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c2) If the
land is leased with annual land rent payments, the land-related fee shall be
zero (=0). If the land user has advanced land rent for a number of years
according to land laws in 1993 or has advanced a compensation or site clearance
payment and is permitted by a regulatory authority to deduct it from the annual
land rent payable by converting the advanced payment into the number of years
and months for which financial obligations have been fulfilled but the advanced
payment was not fully deducted by the time of repurposing, the land-related fee
shall be determined according to the provisions of paragraph b3 point b of this
clause.
The
land-related fee shall be deducted from the land rent payable if the land user
chooses to lease land under one-off arrangement. In case the lessee chooses to
lease land with annual land rent payments, the land-related fee shall be
converted to the period for which obligations to pay land rent have been
fulfilled which is determined at the time when the competent regulatory agency
issues the decision to permit land repurposing.
d) The
land-related fee of a project which has multiple land use forms after land
repurposing shall be settled as follows:
d1) If the
land within the project can be either leased out by the State or allocated by the
State without land levy collection, the entire land-related fee as prescribed
in point b of this clause shall be deducted from the land rent of the project.
d2) In case
the land within the project can be either allocated by the State with land levy
collection or leased out or allocated by the State without land levy
collection, the land-related fee as prescribed in point b of this Clause shall
be deducted from the land levy or land rent payable of the project
corresponding to the area of land allocated with land levy collection or the
area of land leased out. The amount of money that has been paid to receive
rights to use the area of land within the project allocated by the State
without land levy collection shall be deducted from the land levy and land rent
(if any).
4. In case a
household or individual that receives legally rights to use agricultural land
by conveyance to carry out an investment project in accordance with the land
use planning or plan approved by a competent regulatory agency is required to
repurpose the land after receiving the LURs by conveyance and fulfill financial
obligations to pay land rent, the land-related fee shall be settled as
prescribed in paragraph b1 point b clause 3 of this Article.
Article
35. Calculating land rent upon land use extension, adjustment to land use term
as prescribed in clause 2 Article 156, adjustment to land lease decision as
prescribed in point c clause 3 Article 155 of the Land Law
1. Land rent
calculation upon land use extension:
When a
competent regulatory agency decides to permit extension of land use period and
the land user is required to pay a land rent, the land rent shall be calculated
according to the policies and land price at the time when the competent
regulatory agency issues the decision to extend the land lease term.
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2. Land rent
calculation upon adjustment to land use term:
a) In case a
land user is leasing land with annual land rent payments and a competent
regulatory agency grants a permission to adjust land use term, the land rent
shall be calculated according to the policies and land price applicable at the
time when the decision to adjust land use term is issued by the competent
regulatory agency.
If the land
user has advanced a budget for compensation, support and resettlement and is
permitted by a competent regulatory authority to deduct the advanced payment by
converting it into the number of years and months for which obligations to pay
annual land rents have been fulfilled but the advanced payment was not fully
deducted by the time of adjusting the land use term of the project, the land user
may continue using the land within the remaining period for which the
obligations regarding annual land rent payment have been fulfilled from the
time when the land user is granted permission to adjust the land use term of
the project and is not required to pay land rent. When the period mentioned
above ends, the land user must pay annual land rents as prescribed in clause 1
Article 30 of this Decree.
b) In case a
land user is leasing land under one-off arrangement and is granted permission
to adjust the land use term by a competent regulatory agency, the land rent
shall be calculated as follows:
b1) If the
land use term of the project is adjusted but the detailed planning of the
project remains unchanged, the land rent shall be equal to (=) the difference
between the lump-sum land rent for the land use term which has been adjusted
according to the decision of the competent regulatory agency and the lump-sum
land rent for the remaining land use period of the land lease term before
adjustment.
b2) If the land
use term of the project is adjusted and the detailed planning of the project is
also changed, the land rent shall be equal to (=) the difference between the
lump-sum land rent for the land use term which has been adjusted according to
the decision of the competent regulatory agency and the lump-sum land rent for
the remaining land use period of the land lease term according to the detailed
planning before adjustment.
b3) The land
use term that has been adjusted according to paragraph b1 or b2 of this point
includes the remaining land use term of the project and the land use term that
has been extended with the permission granted by the compente regulatory
agency.
b4) The
lump-sum land rent for the remaining land use period of the land lease term
before adjustment as prescribed in paragraph b1 or b2 of this point shall be
equal to (=) the lump-sum land rent for the land lease term before adjustment
divided by (:) the land lease term before adjustment multiplied by (x) the
remaining land use period of the land lease term before adjustment.
3. Land rent
calculation upon adjustment to land lease decision as prescribed in point c
clause 3 Article 155 of the Land Law:
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b) If a
competent authority adjusts a land lease decision according to the provisions
of point c clause 3 Article 155 of the Land Law due to changes in detailled
planning, the land rent shall be calculated according to the formula specified
in Article 36 of this Decree at the time when the competent authority issues a
decision to adjust the land lease decision.
c) If a
competent authority adjusts a land lease decision according to the provisions
of point c clause 3 Article 155 of the Land Law due to changes in the land use
term, the land rent shall be calculated according to the provision of clause 2
of this Article at the time when the competent regulatory agency issues a
decision to adjust the land lease decision.
Article
36. Calculating land rent when the detailed planning of a project is changed in
accordance with the provisions of law but the land lease decision is not
changed as prescribed in point d clause 3 Article 155, point a clause 2 Article
160 of the Land Law
1. In case
an applicant (land user) is issued with a decision to adjust the detailed
planning of a project in accordance with the provisions of law by a competent
authority, thereby changing land use structure or location of each land type or
land use coefficient, the land rent shall be calculated as follows:
1.1. If the
project, before adjusting detailed planning, was not eligibile for land
allocation by the State through LUR auction:
a) If the
land user leases land under one-off arrangement and has fulfilled his/her
obligations regarding lump-sum land rent payment before the detailed planning
of the project is adjusted:
a1) When the
decision to adjust the overall detailed planning of the project is issued by a
competent authority, the land user shall pay a land rent equal to the
difference between the land rent for the entire project area according to the
detailed planning after adjustment and the land rent for the entire project
according to the detailed planning before adjustment as prescribed by law as
soon as the competent authority issues the decision to adjust the overall
detailed planning of the project (if any).
a2) When the
decision to adjust the partial detailed planning of the project is issued by a
competent authority, the land user shall pay a land rent equal to the
difference between the land rent for the adjusted project area according to the
detailed planning after adjustment and the land rent for the adjusted project
area according to the detailed planning before adjustment as prescribed by law
as soon as the competent authority issues the decision to adjust the partial
detailed planning of the project (if any).
If the land
rent for the adjusted land area is not required or can not be allocated, the
land rent shall be paid for the entire project as prescribed in the paragraph
a1 of this point.
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b1) If the
notification of land rent calculated according to the detailed planning before
adjustment has been issued, the land user must pay full amount of land rent
determined according to the detailed planning before adjustment plus late
payment interest on land rent (if any) according to the provisions of law on
tax administration.
In case of
no land price decision, the land user shall calculate and pay a land rent as
prescribed in clause 2 Article 257 of the Land Law and additional payment as
prescribed in clause 9 Article 51 of this Decree.
b2) The
additional payment shall be equal to the difference between the land rent
payable according to the planning after adjustment and the land rent payable
according to the planning before adjustment determined as soon as the competent
authority issues a decision to adjust the planning as prescribed in the
paragraph a of this point (if any).
c) If the
land user leases land with annual land rent payments, he/she must pay a land
rent according to the policies and land price applicable at the time when the
decision to adjust the detailed planning is issued by a competent regulatory
agency.
1.2. If a
land user is leased out land by the State through LUR auction in accordance
with the provisions of law and has paid the land rent,
a) In case a
land user leases land under one-off arrangement, when a decision to adjust the
overall detailed planning of the project is issued by a competent regulatory
agency, the land rent shall be calculated as follows:
b) In case a
land user leases land under one-off arrangement, when a decision to adjust the
partial detailed planning of the project is issued by a competent regulatory
agency, the land rent shall be calculated as follows:
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c) In the
case of land leased with annual land rent payments, the annual land rent for
the entire project shall be re-determined in accordance with the adjusted
detailed planning and the laws in force at the time the competent regulatory
authority issues the decision on adjustment of the detailed planning.
Where the
land user has fully paid the lump-sum land rent, but, due to management
requirements, the State adjusts the detailed planning or adjusts the general
planning or zoning planning resulting in changes to the detailed planning,
thereby changing the land-use structure, the location of each land type or the
land use coefficient of the project, leading to an increase or decrease in land
rent, such increase or decrease shall be dealt with as follows:
a) In case
the lump-sum land rent calculated according to the detailed planning after
adjustment is greater than the lump-sum land rent calculated according to the
detailed planning before adjustment at the same time when the competent
authority issues the decision to adjust planning, the land user shall pay an
additional amount equal to the difference between the lump-sum land rent
calculated according to the detailed planning after adjustment and the lump-sum
land rent calculated according to the detailed planning before adjustment. The
calculation of lump-sum land rents according to each detailed planning shall
comply with the provisions of clause 2 Article 30 of this Decree.
b) In case
the lump-sum land rent calculated according to the detailed planning after
adjustment is smaller than the land rent calculated according to the detailed
planning before adjustment at the same time when the competent authority issues
the decision to adjust planning, the land user is entitled to a refund of the
land rent. The refund of the land rent shall be equal to the difference between
the lump-sum land rent calculated according to the detailed planning after
adjustment and the lump-sum land rent calculated according to the detailed
planning before adjustment determined at the same time when the competent
authority issues a decision to adjust the planning. The calculation of lump-sum
land rents according to the detailed planning before and after adjustment shall
comply with the provisions of clause 2 Article 30 of this Decree.
The land
rent calculated as prescribed in this Clause shall be refunded directly or
offset against the organization's financial obligations to the State according
to the provisions of law on state budget and the law on tax administration.
3. If a
project, after adjustment to the detailed planning, has multiple land use forms
(land allocation with land levy collection, land allocation without land levy
collection, land lease), the land levy or land rent on the entire project area
(or on the adjusted area) shall be equal to the difference between the total
land levy or land rent calculated according to the planning after adjustment
and the total land levy or land rent calculated according to the planning
before adjustment at the same time when the competent authority issues a
decision to adjust the planning.
4. If a
business organization, person of Vietnamese descent residing overseas, or
foreign-invested organization has agreed to receive LURs by conveyance for
project execution as prescribed in Article 127 of the Land Law but the
project's detailed planning must be adjusted, the land rent shall be calculated
according to the provisions of clauses 1, 2 and 3 of this Article.
5. If a land
zone or land parcel on a project is executed is the land that is lawfully
conveyed from a household or individual, the land rent for the land zone or
parcel before adjustment to the planning shall be equal to the land-related compensation
of the household or individual as prescribed in Decrees on compensation,
support and resettlement upon land expropriation by the State and Decrees on
land prices.
Article
37. Calculation of land rent payable in case land rent is exempted or reduced
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a) If the
land rent is exempted according to the provisions of Article 39 hereof, the
annual land rent payable applicable at the beginning time of imposing
obligations to pay land rent after the period during which the land rent is
exempted ends shall be determined as follows:
Land rent payable
=
Annual land rent per square metre applicable at the
beginning time of imposing obligations to pay land rent
x
Area for which land rent has to be paid
b) If the
land is leased out with annual land rent payment and the land rent is reduced
as prescribed in clause 1 Article 40 of this Decree, the land rent applicable
during the years in which the land rent is reduced shall be calculated as
follows:
Land rent payable for the year in which the land rent is
reduced
=
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x
(100% - percentage (%) of reduction in land rent)
where: The
land rent for the year in which the land rent is reduced is the land rent
calculated according to the provisions of clause 1 Article 30 of this Decree.
c) If the
land user voluntarily advances a budget for compensation, support and
resettlement as prescribed in clause 2 Article 31 of this Decree:
c1) If the
land rent is exempted for a several years as prescribed in clause 2 Article 39
of this Decree, after the period during which the land rent is exempted for a
several years ends, the land lessee may continue deducting the budget for compensation,
support and resettlement by converting it into the number of years and months
for which obligations regarding land rent payment have been fulfilled according
to the following formula:
n
=
The advanced payment of compensation or site clearance in
accordance with the arrangement approved by a competent regulatory agency
Land rent payable as prescribed in point a of this clause
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n: The
number of years and months during which obligations to pay land rent are not
imposed.
c2) If the
land rent is reduced, after the reduced amount is deducted as prescribed in
point b of this clause, the land user may continue to have the advanced payment
for compensation, support and resettlement that is entitled to deduction with
the competent regulatory agency’s permission deducted from the land rent
payable in an absolute amount for the period during which the land rent is
reduced each year; the remaining budget for compensation, support and
resettlement (after it was deducted from the remaining annual land rent payable
for the period during which the land rent is reduced) is further deducted by
converting it into the number of years and months for which obligations to pay
land rent according to land rent per square metre applicable at the ending of
the period during which the land rent is exempted pr reduced have been
fulfilled according to the following formula:
n
=
The remaining advanced payment for compensation, support
and resettlement after it has been deducted from the remaining annual land
rent payable for the period during which the land rent is reduced
The annual land rent applicable at the time of land rent
calculation
where:
n is the
number of years and months for which financial obligations regarding land rent
have been fulfilled.
2. In case
land is leased out under one-off arrangement:
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Land rent payable
=
Lump-sum land rent per square metre for the land lease
term after reducing the period for which the land rent is exempted as
prescribed in Article 39 hereof
x
Area for which land rent has to be paid
b) If the
land rent is reduced as prescribed in clause 2 Article 40 of this Decree, the
land rent payable shall be calculated as follows:
Land rent payable
=
Lump-sum land rent per square metre
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Area on which rent is charged
-
Land rent that is reduced according to the provisions of
clause 2 Article 40 hereof
c) If the
land user voluntarly advances a payment for compensation or site clearance as
prescribed in clause 2 Article 94 of the Land Law and clause 2 Article 31 of
this Decree, after the land rent is reduced as prescribed in point a or point b
of this clause, the land user may continue deducting the advanced payment for compensation,
support and resettlement that is entitled to deduction with the competent
regulatory agency’s permission from the land rent payable.
Section
2. LAND RENT EXEMPTION AND REDUCTION
Article
38. Principles for land rent exemption and reduction
1. A land
lessee must follow procedures to be entitled to a land rent reduction:
a) In case
the land lessee is eligible for a land rent reduction but he/she does not
follow procedures for land rent reduction, he/she must pay a land rent as
prescribed by law. In case the land lessee delays following procedures for land
rent reduction, the land rent shall only be reduced within the remaining land
rent reduction incentive period from the time when valid procedures for land
rent reduction are followed; During the delay in following procedures, land
rent will not be reduced.
b) If the
period during which the land rent is reduced as prescribed in Article 40 hereof
has ended at the time of following procedures for land rent reduction, the land
user is not entitled to a land rent reduction.
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3. The land
rent exemption or reduction as prescribed in Article 39 and Article 40 hereof
shall be in accordance with each investment project and only be applied
directly to the land lessee and calculated according to the land rent, except
when the land user is eligible for exemption or reduction as prescribed in
Article 157 of the Land Law but is not required to prepare an investment
project. The land user shall submit documents proving that he/she is eligible
for land rent reduction according to the provisions of law.
4. In case
the land user is currently eligible for an incentive to exempt or reduce land
rent greater than that specified in this Decree, he/she may continue to be
provided with the current incentive for the remaining period; In case the
current incentive is less than that specified in this Decree, he/she will
continue to be provided with the incentive prescribed in this Decree for the
remaining incentive payment period from the effective date of this Decree. In
case the incentive payment period has ended on the effective date of this
Decree, the incentive shall not be provided as prescribed in this Decree.
If the
starting date for land rent calculation is before the effective date of this
Decree, but the land lessee follows procedures for land rent reduction from the
effective date of this Decree, the regulations on land rent reduction and other
regulations as prescribed in this Decree shall be applied.
5. In case
the land user is leased out land by the State under one-off arrangement and is
exempted from land rent but wishes to pay land rent during the lease period (no
incentives), the lump-sum land rent for the remaining land lease period shall be
calculated according to the provisions of clause 2 Article 30 of this Decree
and according to the policies and land price applicable at the time when the
land user submits a written proposal for land rent payment which has been received
by a competent authority. The land user in this case has the same land-related
rights corresponding to the remaining land lease period as in the case where
the land user is not exempted from land rent as prescribed in Clause 1, Article
33 of the Land Law.
6. If the
land user is leased out land by the State with annual land rent payments and is
being provided with an incentive to exempt or reduce land rent, if he/she
conveys privately owned property affixed to the leased land as prescribed by
law and the property purchaser is continuously leased out land by the State for
the remaining land lease period for the same land use purpose as that upon
receipt of the conveyed property, the land rent shall be exempted or reduced as
follows:
a) The
conveyor is not allowed to include the exempted or reduced land rent amount in
the price for conveyance.
b) The
conveyee will continuously have land rent exempted or reduced for the remaining
incentive payment period. If the land rent is continuously reduced, the
conveyee is not required to follow procedures for land rent reduction.
7. In case a
land user is leased out land by the State under one-off arrangement and the
land rent has been exempted or reduced according to the provisions of law but
now the land user conveys or contributes capital with LURs or conveys both the
investment project and LURs, it shall be handled as follows:
a) In case
the land user is leased out land by the State under one-off arrangement and the
land rent has been exempted or reduced according to the provisions of law but
now the land user conveys or contributes capital with LURs, the land user must
pay to the State an amount of money equal to the land rent that has been
exempted or reduced at the time of land lease or land repurposing as prescribed
in point b clause 3 Article 33 of the Land Law and pay an additional amount for
the period from the date of land rent exemption or reduction to the date of
conveyance or capital contribution with LURs that is equivalent to the late
payment interest on the land levy according to the provisions of law on tax
management from time to time.
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b) In case
the land user is leased out land by the State under one-off arrangement and the
land rent has been exempted or reduced according to the provisions of law but
now the land user conveys both the investment project and LURs:
b1) If the
land rent that has been exempted or reduced is not included in the price for
conveyance and the conveyee continues executing the project, the conveyee will
continue to be exempted or reduced from land rent according to the provisions
of law on investment for the remaining period of the project. If the land rent
is continuously reduced, the conveyee is not required to follow procedures for
land rent reduction.
b2) If the
conveyee does not continue executing the project and is allowed to use the land
for another purpose by a competent regulatory agency, he/she must pay a land
rent according to the provisions for the project after conveyance. If the
conveyor has fulfilled a part of their financial obligations regarding to land
rent payment, the conveyee may inherit the portion of the obligations that the
conveyor has paid.
8. If a
business organization is leased out land by the State with annual land rent
payments and is being provided with an incentive to exempt or reduce land rent,
the business organization, after converting operating model or equitizing
according to the provisions of law, will continuously be provided with an
incentive to reduce or exempt land rent for the remaining incentive payment
period if the land continues to be used for its intended purpose for which the
land rent reduction or exemption has been granted as prescribed by law before
the organization converts its operating model or performs equitization.
9. In case
the competent authority discovers that the land user has a land rent exempted
or reduced but does not meet the legal conditions for land rent exemption or
reduction, uses the land for unintended purposes stated in the land lease
decision or land lease contract but is not subject to land expropriation
according to the provisions of land law, or the land user requests not to receive
incentives because they no longer meet the conditions for exemption or
reduction, the amount of land rent that has been exempted or reduced must be
paid to the state budget. The recovery of the land rent that has been exempted
or reduced is made as follows:
a) The
amount of exempted or reduced land rent that must be recovered is equal to (=)
the land price in the Land price list or the percentage (%) for calculation of land
rent per square metre provided by the first-level People's Committee at the
time of land rent calculation as prescribed in Clause 3, Article 155 of the
Land Law plus (+) an amount equivalent to late payment interest according to
the provisions of law on tax administration from time to time.
b) The time
for calculating the late payment interest specified in Point a of this Clause
is from the time of land rent exemption or reduction to the time the competent
authority issues the decision to recover the land rent that has been exempted
or reduced;
c) The tax
authority recovers the land rent that has been exempted or reduced.
10. Land
rent exemption or reduction shall not be granted if the commercial land is used
in cases of land rent exemption or reduction prescribed in Clause 2, Clause 3,
Clause 4 Article 39, Point d Clause 1 Article 40 of this Decree. The land rent
exemption or reduction shall not be granted if the land is leased out by the
State through LUR auction.
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12. The land
rent exemption or reduction shall not be granted to mineral resource
exploitation projects.
13. The lists
of industries and professions with investment incentives; Industries and
professions with special investment incentives, areas with difficult
socio-economic conditions, areas with especially difficult socio-economic
conditions specified in Article 39 and Article 40 of this Decree shall comply
with the provisions of investment law.
The list of divisions
eligible for land rent incentives only applies to divisions with specific
administrative boundaries (second-level divisions).
14. The land
rent exemption for execution of investment projects to build social housing for
rent or investment projects to renovate and rebuild apartment buildings shall
comply with the provisions of housing law.
15. On the
basis of the actual conditions of a first-level division, the People’s
Committee of the first-level division shall propose to the People's Council at
the same level to decide on land rent exemption incentive regulations according
to each zone or field for a project within which land is used for production
and business purposes in the field of investment incentives (industries and professions
with investment incentives) or in an area with investment incentives as
prescribed in Point a, Clause 1, Article 157 of the Land Law that meets one of
two conditions: The project belongs to the list of types, scale criteria, and
socialization standards decided by the Prime Minister; non-profit project.
The
incentive regulations are in accordance with the principle: The land rent
exemption for the entire lease period is the maximum incentive, the minimum
incentive is equal to the land rent exemption incentive as prescribed in Clause
3, Article 39 of this Decree. The land user does not include the exempted land
rent in the price of products and services provided to society.
16. Land
rent exemption or reduction for special investment projects shall comply with
the provisions of the Prime Minister's Decision on special investment
incentives issued in accordance with the provisions of Article 20 of the
Investment Law and Decrees elaborating on and providing guidance on certain
Articles of the Investment Law. Procedures for land rent exemption or reduction
shall comply with the provisions of this Dectee and other relevant laws.
Article
39. Land rent exemption
The land
rent exemption in case of land lease by the State as prescribed in clause 1
Article 157 of the Land law shall be granted as follows:
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a) Using
agricultural land for households and individuals that are ethnic minorities;
b) using
land to execute investment projects to build workers' accommodation in
industrial parks;
c) using
land to build dedicated railway infrastructure, build railway industrial works
according to the provisions of Point b, Clause 1, Point b, Clause 2, Clause 3,
Article 209 of the Land Law.
d) using
land as premises to build headquarters, drying yards, warehouses, production
workshops; build service facilities directly serving agriculture production,
forestry production, aquaculture, salt production of cooperatives and unions of
cooperatives.
dd) using
land to build clean water supply, drainage, and wastewater treatment projects
in urban and rural areas.
e) Using
land to build maintenance and repair stations and parking lots (including
ticket sales areas, administration areas, and public service areas) serving
public passenger transportation activities according to the provisions of law
on road traffic.
g) Using
land to build airport and aerodrome infrastructure according to the provisions
of Point b, Clause 1, Article 208 of the Land Law.
h) Using
land to execute PPP investment projects to build transport infrastructure.
i) Using
land to build social housing for rent according to the provisions of Point c,
Clause 2, Article 120 of the Land Law; investment projects to renovate and
rebuild apartment buildings that are exempt from land rent according to the
provisions of housing law and land law.
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2. The land
rent shall be exempted for the capital construction period according to the
project approved by a competent authority but within 03 years from the date on
which the land lease decision is issued for projects eligible for land rent
exemption as prescribed in Point a, Clause 1, Article 157 of the Land Law. In
case the lessee uses land for agricultural production purposes (growing
perennial crops) according to the project approved by a competent authority,
the period of capital construction of a garden for which the land rent is
exempted shall be applicable to each type of plants that are grown according to
the technical process of planting and caring for perennials prescribed by the
Ministry of Agriculture and Rural Development. The exemption of land rent
during the capital construction period shall be granted according to the
project in association with the land lease by the State or the conversion from
land allocation without land levy collection into land lease, excluding
investment project to build, renovate or expand production and business
establishments and replant gardens on the land area being leased out by the
State; For an investment project to build, renovate or expand production and
business establishments of which the extra land area is leased out by the State
to execute the project, including capital construction activities, the rent for
the extra land area leased out by the State will be exempted during the capital
construction period.
In case the
Investment certificate or Investment license or Investment registration
certificate or Investment guideline decision of a competent authority issued
before the issuance date of the Land lease decision according to the provisions
of law states capital construction period (project execution progress), the
Investment certificate, Investment license, Investment registration
certificate, or Investment guideline decision shall be the basis for
determination of the capital construction period for each project but the
period must be no more than 03 years from the issuance date of the Land lease
decision.
3. The land
rent applicable after the period during which the land rent is exempted of the
capital construction period shall be exempted as prescribed in Clause 2 of this
Article if the land is used according to the provisions of Point a Clause 1
Article 157 of the Land Law, except the provisions of Clauses 3 and 4 of this
Article, as follows:
a) The land
rent shall be exempted for 03 (three) years for production and business
projects on the List of industries and professions with investment incentives.
b) The land
rent shall be exempted for 07 years for production and business investment
projects in areas with difficult socio-economic conditions.
c) The land
rent shall be exempted for 11 years for production and business investment
projects in areas with especially difficult socio-economic conditions;
production and business investment projects on the List of industries and
professions with special investment incentives; production and business
projects on the List of industries and professions with investment incentives
provided in areas with difficult socio-economic conditions.
d) The land
rent shall be exempted for 15 years for production and business projects on the
List of industries and professions with investment incentives provided in areas
with extremely difficult socio-economic conditions; production and business
projects on the List of industries and professions with special investment
incentives provided in areas with difficult socio-economic conditions; for land
for construction of above-ground works serving the operation, exploitation and
use of underground works.
e) The land
rent for the entire lease period shall be exempted for projects whose land is
used for production and business purposes to execute investment projects on the
List of industries and professions with special investment incentives provided
in areas with extremely difficult socio-economic conditions.
g) The land
rent shall be exempted for projects specified in Clause 15, Article 38 of this
Decree by an amount prescribed by the first-level People's Council.
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a) The land
rent shall be exempted for 11 years for investment projects that are not on the
list of investment incentives (hereinafter referred to as the List of
industries and professions with investment incentives) provided in economic
zones located in second-level divisions that are not on the List of divisions
with investment incentives.
b) The land
rent shall be exempted for 13 years for projects that are not on the list of
industries and professions with investment incentives provided in economic
zones located in second-level divisions with difficult socio-economic
conditions.
c) The land
rent shall be exempted for 15 years for projects that are not on the list of
industries and professions with investment incentives provided in economic
zones located in second-level divisions with extremely difficult socio-economic
conditions; projects that are on the list of industries and professions with
investment incentives provided in economic zones located in second-level
divisions that are not on the List of divisions with investment incentives.
d) The land
rent shall be exempted for 17 years for projects that are on the list of
industries and professions with investment incentives provided in economic
zones located in second-level divisions with difficult socio-economic
conditions.
dd) The land
rent shall be exempted for 19 years for projects that are on the list of
industries and professions with investment incentives provided in economic
zones located in second-level divisions with extremely difficult socio-economic
conditions.
e) The land
rent for the entire lease period shall be exempted for investment projects that
are on the list of industries and professions with special investment
incentives (except for the cases specified in point g of this clause).
g) Investors
who are leased out land by the State to invest in construction and business of
infrastructure in functional areas in Economic Zones shall be exempt from land
rent as follows:
- The land
rent shall be exempted for 11 years for investment projects in second-level
divisions not on the List of divisions with investment incentives.
- The land
rent shall be exempted for 15 years for investment projects in second-level
divisions not on the list of areas with difficult socio-economic conditions.
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In case an
economic zone is located in the area of multiple districts, the land rent
exemption incentives shall be determined according to the corresponding area in
each district.
5. The land
rent applicable after the period during which the land rent is exempted of the
capital construction period shall be exempted as prescribed in Clause 2 of this
Article for investment projects within high-tech parks if the land is used as
prescribed in Point a Clause 1 Article 157 of the Land Law as follows:
a) The land
rent shall be exempted for 15 (fifteen) years for investment projects not on
the List of industries and professions with investment incentives; investment
projects on construction and business of infrastructure of high-tech parks.
b) The land
rent shall be exempted for 19 years for projects on the List of industries and
professions with investment incentives.
c) The land
rent shall be exempted for the entire land lease term for projects on the list
of industries and professions with special investment incentives (except for
investment projects on construction and business of infrastructure of high-tech
parks).
6. The land
rent exemption in the other cases specified in clause 2 Article 157 of the Land
Law shall be proposed by the Ministries, central authorities and the
first-level People’s Committees and submitted to the Ministry on Finance which
will consolidate and propose it to the Government for issuing regulations after
receiving the consent of the Standing Committee of National Assembly.
7. In cases where
the land rent is exempted without having to apply for exemption and without
having to complete procedures for determination of land price and calculation
of the land rent to be exempted according to the provisions of Clause 3,
Article 157 of the Land Law, when following procedures for land lease, the land
authority is responsible for collecting statistics and synthesizing cases of
land rent exemption. In cases where the State leases land with annual land rent
payments and the land rent is exempted for a number of years according to the
provisions of Clause 2 of this Article, before the expiry of the 6-month period
for which the land rent is exempted, the and users is required to follow
procedures for land rent determination, collection and payment according to the
provisions of this Decree.
During
implementation, if a competent authority or person discovers that a person who
has a land rent exempted does not meet the conditions for land rent exemption,
the competent authority or person shall send a request to the land authority to
cooperate with relevant authorities in inspecting, reviewing and determining
the satisfaction of conditions for land rent exemption.
If the
person who has a land rent exempted does not meet the conditions for land rent
exemption, the land authority shall send a report to the People's Committee at
the same level on the decision to revoke the land rent exemption and transfer
information to the tax authority to cooperate in the calculation, collection
and payment of land rent payable (not exempted) according to the policy and
land price at the time the competent authority issues the land lease decision
and amount of money equivalent to late payment interest on land rent according
to the provisions of law on tax administration.
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The land
rent reduction in case of land lease by the State as prescribed in clause 1
Article 157 of the Land law shall be granted as follows:
1. In case
land is leased out with annual land rent payments:
a) 80% of
the annual land rent shall be reduced during the entire land lease term for
land for construction of other auxiliary works directly serving train
operations, passenger pick-up and drop-off, and loading and unloading of goods
of the railway; for land for construction of aviation service works and
non-aviation services specified in Point b Clause 1, Point b Clause 2 Article
208 of the Land Law.
b) 50% of
annual land rent shall be reduced during the entire land lease period of public
service providers according to the provisions of Point c, Clause 3, Article 120
of the Land Law.
c) The
annual land rent shall be reduced for the entire land lease period according to
the percentage of revenue from national defense and security tasks on total
revenue earned from the area of land that is used for national defense or
security purposes though it is not national defense or security land and
revenue earned from the area of land that is used for other purposes in cases
where the land area used for defense and security purposes cannot be separated
from other land use purposes. If the percentage of revenue from national
defense and security tasks on total revenue earned from the area of land that
is used for national defense or security purposes though it is not national
defense or security land and revenue earned from the area of land that is used
for other purposes cannot be determined, 30% of the annual land rent shall be
reduced during the entire land lease period for the entire area of land used
for its intended purpose.
d) The land
rent shall be reduced by the amount specified in Point b of this Clause in case
the land is used to execute an PPP investment project in the field or area
eligible for investment incentives according to the List of industries and
professions with investment incentives; industries and professions with special
investment incentives; areas with difficult socio-economic conditions, areas
with extremely difficult socio-economic conditions according to investment
laws, except for the cases specified in Point h, Clause 1, Article 39 of this
Decree.
2. The
lump-sum land rent that is reduced shall be calculated as follows:
The land rent to be reduced
=
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x
Percentage of reduction in land rent as prescribed in
clause 1 of this Article
3. Authority
to calculate and decide the land rent that is reduced shall comply with the
provisions of clause 2 Article 41 of this Decree.
4. The land
rent reduction in the other cases specified in clause 2 Article 157 of the Land
Law shall be proposed by the Ministries, central authorities and the
first-level People’s Committee and submitted to the Ministry on Finance for
consolidation and submit it to the Government for issuing regulations after
receiving the consent of the Standing Committee of National Assembly.
Article
41. Procedures for land rent exemption or reduction
1. In case
the land rent exemption is granted, the procedures for determining the land
price and calculating the land rent to be exempted as prescribed in clause 3
Article 157 of the Land Law shall not be followed. Land users who are exempt
from land rents are not required to follow procedures for applying for land
rent exemption.
2. In case
the land rent reduction is granted, based on land lease dossiers of the lessees
sent by Land registries or land authorities, the subjects and levels of reduced
land rents, the tax authorities shall calculate the land rents payable, the
land rents to be reduced and issue decisions to reduce land rents; To be
specific:
a) The
Directors of the Tax Departments shall issue decisions to reduce land rents for
domestic organizations, persons of Vietnamese descent residing overseas, and
foreign-invested organizations.
b) The
Directors of Tax Sub-Departments and the Regional Tax Sub-Departments shall
issue decisions to reduce land rents for households and individuals.
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Section
3. COLLECTION AND PAYMENT OF LAND RENTS
Article
42. Procedures for calculation of land rents
1. On the
basis of the cadastral record on land lease (information on area, location,
purpose, land lease form, land lease term); decision on land price and land
rent per square metre of land for construction of an underground work issued by
the first-level People's Committee; Land price list and percentage (%) for land
rent calculation prescribed by the first-level People's Committee; a tax
authority shall organize the calculation, collection and payment of land rent
as follows:
a) Within 05
working days from the date of receipt of the Information sheet sent by a Land
registry or a land authority (the authority which has transferred the
information sheet), the tax authority shall determine the unit price, calculate
the land rent payable and send a notice of land rent payment to the person
obligated to pay the land rent and the authority which has transferred the
information sheet.
The notice
of land rent payment shall be made using Form No. 01a or Form No. 01b in
Appendix II enclosed herewith.
b) In case
there is not enough basis to calculate the land rent, within 05 working days
from the date of receiving the information sheet, the tax authority must notify
in writing the authority which has transferred the information sheet of
supplementation; Within 05 working days after the valid cadastral record is
submitted, the tax authority shall determine the unit price, calculate the land
rent and send a notice of land rent payment to the person obligated to pay the
land rent and the authority which has transferred the information sheet.
2. The tax
authority shall annually send the notice of land rent payment directly to the
person obligated to pay the land rent for completing the collection and payment
during the land rent stability period. In case the basis for land rent
calculation changes, the land rent payable must be recalculated and then
notified to the person responsible for payment.
The land
rent shall be paid according to the calendar year, from January 1 to December
31 every year. In case the number of months of the first year of land lease or
the number of months of the last year of land lease is less than 12, the rent
for the first and last year shall be calculated on the basis of the number of
months for which the land is leased. In case the number of days of the first
month of lease or the number of days of the last month of lease is less than the
number of days of one (01) month,
a) If the
number of days of land lease is from 15 or more to full month ( >= 15 days),
the land rent shall be paid for 01 month.
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3. After the
land rent stability period specified in clause 2 Article 153 of the Land Law,
the tax authority shall cooperate with the land authority in determining and
notifying the land lessee of the adjustment to the land rent for the next
stability period according to the provisions of law applicable at the time of
adjustment. In case cadastral information (location, road section, area, etc.)
changes, the land authority or the Land registry is responsible for
transferring the information to the tax authority to serve as a basis for
determining the land rent per square metre for the next stability period.
4. The tax
authority shall prepare a record on the land rent collection and payment using
the form prescribed by the Ministry of Finance.
The record
of the submission of notification of fulfillment of land-related financial
obligations shall be made using Form No. 04 in Appensix II enclosed herewith.
Article
43. Collection and payment of land rents
1. Land rent
shall be paid to the state budget in Vietnamese currency (VND); In cases where
foreign organizations and individuals or Vietnamese residing abroad pay land
rent in foreign currency, it shall be converted into VND according to the
provisions of law at the time of payment.
2. Payment
of land rent is prescribed as follows:
a) A tax
authority shall send a notice of land rent payment to the land lessee; and to the
Land Registry or land authority and the State Treasury at the same level (for
monitoring and accounting according to regulations).
b) The land
lessee shall pay the land rent to the state budget according to the
notification of the tax authority under the provisions of law on tax
administration.
c) In case
the land is leased out under one-off arrangement, after collecting the lump-sum
land rent, the state budget collection agency shall transfer information on the
collection and payment to the tax authority in accordance with law on tax
administration so that the tax authority can transfer it to the land authority
to serve as a basis for the land allocation to the land lessee. Land allocation
is only carried out when the land lessee has fully paid the lump-sum land rent.
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a) In case
land is leased out by the State through LUR auction, the deadline for paying LUR
auction winnings must be specifically stipulated in the LUR auction plan or
decision to recognize the winning bid according to the provisions of law on
auctions for the successful bidder to do so, but not beyond the deadline for
land rent payment according to the provisions of law on tax administration.
If the
successful bidder violates the obligation to pay the auction winnings, leading
to the decision to recognize the auction results being canceled, the handling
shall comply with property auction laws, Decrees elaborating certain articles
of the Land Law, tax administration laws.
b) If the
land is leased out by the State without LUR auction, the deadline for land rent
payment shall comply with tax administration laws, but must not exceed 180 days
from the date on which the decision to approve the land price on which land
rent is calculated is issued by a competent authority (in case the lump-sum
land rent is paid according to specific land price). After 180 days from the issuance
date of the decision to approve the land price for lump-sum land rent calculation,
if the land lessee fails to fully pay the land rent, the land will not be
legally allocated. After the deadline for land rent payment stated in the tax
authority's notice, if the land lessee fails to fully pay the land rent to the
state budget, they must pay late payment interest on land rent by an amount
prescribed by law on tax administration.
If the land
lessee does not comply with tax enforcement, the tax authority will transfer
the dossier to the land authority which will submit it to the competent
authority for consideration and handling of this land lease decision according
to the provisions of Decrees elaborating certain articles of the Land Law.
c) In case a
person who leases land from the State with annual land rent payments applies
for advance payment of land rent, he/she is allowed to pay the land rent in
advance for a number of years of the land rent stability cycle (no more than 05
years) and has the rights of users of land leased out by the State with annual land
rent payments.
4. The
Ministry of Finance regulates declarations, documents, and rental ledgers.
Chapter
IV
RESPONSIBILITIES OF AGENCIES AND LAND
USERS
Section
1. RESPONSIBILITIES OF LAND USERS AND AGENCIES IN DETERMINING AND COLLECTING
AND PAYING LAND LEVIES AND LAND RENTS
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1. Financial
institutions:
Take charge
in developing and proposing a specific percentage (%) for determination of land
rent per square metre; percentage (%) for calculation of rent for land for
construction of underground works, underground works located outside the
determined land use space for land users, water-covered land as prescribed in
Article 26, 27 and 28 of this Decree to the first-level People's Committees.
2. Land authorities,
land registries:
a) Determine
locations, area, types of land, land use purposes, time for calculation of land
levy or land rent (including time of actual land handover in case of calculation
of extra payment prescribed in Clause 2, Article 50, Clause 9, Article 51 of
this Decree), land lease term, land rent per square metre as prescribed in
Clause 2, Article 29 of this Decree, specific land prices in all cases where obligations
regarding land levy or land rent payment arise (including the case or determining
land levies or land rents for land before repurposing, before adjustment to
detailed planning, adjustment to land allocation decisions or land lease
decisions) and additional payments as prescribed in this Decree.
b) Annually,
produce statistics and synthesize cases eligible for land levy exemption or
land rent exemption and notify relevant agencies to carry out inspection and
audit according to assigned functions and tasks.
c) Perform
other tasks according to the provisions of this Decree and other relevant laws.
3. Tax
authorities:
a) On the
basis of the provisions of this Decree and information sheets sent by land
authorities and other agencies, calculate land levies, land rents, rents for
water-covered land, rents for land for construction of underground works and
underground works located outside the land use space as prescribed in Clause 3,
Article 27 of this Decree, land levies and land rents to be reduced and notify
them to land users according to the provisions of this Decree.
b) Organize implementation,
provide guidance, answer problems, and resolve complaints regarding
calculation, collection and payment of land levies and land rents according to
the provisions of this Decree, tax administration laws and other relevant laws.
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d) Review
cases where land levies has been debited but has not yet been paid fully to send
notices of debt recording, debt payment and land debt cancellation to debtors
who still owe land levies in accordance with the provisions of this Decree.
dd) Perform
other tasks according to the provisions of this Decree and other relevant laws.
4. The state
treasury agencies or collection agencies or credit institutions (banks)
authorized to make collection according to the provisions of law on tax
administration:
a) In case
land users pay land levies or land rents at the State Treasury:
a1) The
State Treasury shall collect and transfer the full amount of land levies or
land rents to the State Treasury according to the Notices of payment of levies
or land rents from competent authorities and shall not refuse to make
collection due to any reason.
a2) Do not
delay the collection to the next day after receiving all payment procedures
from persons having obligations to pay land levies or land rents.
a3) Transfer
information on the budget collection and payment of land users to tax
authorities so that the tax authorities can transfer it to land authorities to
serve as a basis for the land users to submit reports to regulatory agencies
competent to allocate land or lease out land to the land users.
a4) Perform
other tasks according to the provisions of this Decree and other relevant laws.
b) In case
land users pay land levies or land rents to collecting agencies or credit
institutions (banks) authorized to make collection according to the provisions
of law on tax administration:
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5. The
second-level People’s Committees:
a) Confirm
the amount of budgets for compensation, support and resettlement deducted from
land levies or land rents payable.
b) Cooperate
with units or organizations in charge of compensation, support and resettlement
provision in taking responsibilities for the accuracy of data and information
on Lists of payments of budgets for compensation, support and resettlement.
c) Perform
other tasks according to the provisions of this Decree and other relevant laws.
6. Land
users:
a) Declare
the payment of land levies or land rents according to the provisions of this
Decree and the provisions of the Law on Tax Administration and guiding
documents.
b) Pay land
levies or land rents according to the deadlines stated on tax authorities’
notices.
c) When
deadlines for payment of land levies or land rents in accordance with tax
authorities’ notices expire, if land levies or land rents are not fully paid,
late payment interest must be paid according to the provisions of Article 45 of
this Decree.
7. Responsibilities
of agencies or land users in determining and collecting land levies or land
rents in cases where authority is delegated according to pilot or specific
mechanisms shall comply with competent authorities’ written decisions to allow
provision of pilot or specific mechanisms.
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In case the
payment of a land levy or land rent to the state budget is delayed, the land
user shall pay late payment interest on land levy or land rent by an amount as
prescribed by the Law on Tax Administration and guiding documents, except for
legal deferral of land levies.
Article
46. Complaints and handling of complaints
Complaints
and handling of complaints against land levies and land rents shall comply with
the provisions of the Law on Complaints and guiding documents. Pending the
handling, complainants must pay the land levies and land rents mentioned in
notices on time and in full.
Section
2. Responsibilities for STATE MANAGEMENT
in terms of COLLECTION OF LAND levies AND LAND rents
Article
47. Responsibilities of Ministry of Finance
1. Guide and
inspect the organization of this Decree.
2. Regulate
documents, declarations, and book forms to manage the collection and payment of
land levies and land rents and legally decentralize the management of
collection and payment of land levies and land rents.
3. Perform
other tasks according to the provisions of this Decree and other relevant laws.
4. Consolidate
and propose to the Government to regulate the exemption and reduction of land
levies and land rents in cases other than the provisions of clause 2 Article
157 of the Land Law proposed by Ministries, central authorities and the
first-level People’s Committees after receiving the consent of Standing
Committee of National Assembly.
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1. Promulgate
percentage (%) for calculation of land rent per square metre, percentage (%) of
revenues from land for construction of underground works, percentage (%) of
revenues from water-covered land and decide on specific land prices according
to authority as a basis for calculating land levies and land rents.
2. Direct
local authorities to urgently complete legal documents on land for land users
to calculate land levies and land rents.
3. Direct
local authorities to perform the tasks specified in this Decree and other
relevant laws.
4. Direct
the inspection and handling of illegal declaration, exemption and reduction of
land levies and land rents for wrong subjects, causing damage to the State as
well as payers of land levies and land rents; check the land users'
satisfaction of conditions for exemption from land levies and land rents in the
process of land use and notify tax authorities to collect (refund) land levies
and land rents if land users and lessees do not meet the conditions for
exemption from land levies and land rents in the process of land use.
5. Resolve
complaints and denunciations about the calculation, collection, and payment of
land levies and land rent according to the provisions of law on complaints and
denunciations.
6. Based on
procedures for land allocation, land lease, recognition of LURs, land use
extension, adjustment to land use term, land repurposing, determination of land
price on which land levy/land rent is calculated according to the provisions of
the Decrees elaborating certain articles of the Land Law, Decrees on land
prices and regulations on procedures for calculating, collecting and paying land
levies and land rents according to the provisions of this Decree to develop and
promulgate Regulations on the process of transferring documents on
determination of financial obligations regarding land in accordance with actual
conditions of first-level divisions.
7. Propose
to the People's Councils at the same level to decide:
a) Land rent
exemption incentives according to each zone or field for projects within which
land is used for production and business purposes in the field of investment
incentives (industries and professions with investment incentives) or in areas
with investment incentives as prescribed in Point a, Clause 1, Article 157 of
the Land Law that meet one of two conditions: The projects belonging to the
list of types, scale criteria, and socialization standards decided by the Prime
Minister; non-profit projects as prescribed in clause 15 Article 38 of this
Decree.
b) Grant of
allowance for land users who are allocated land by the State without land levy
collection or leased out land in hi-tech parks by the State to not refund
budgets for compensation or site clearance that has been allocated by the State
from the state budget to the state budget (excluding cases of capital advance
from the Land Development Fund) as prescribed in clause 8 Article 31 of this
Decree.
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9. Perform
other tasks according to the provisions of this Decree and other relevant laws.
Article
49. Responsibilities of Ministries and central authorities
1. Relevant
ministries and central authorities, according to their assigned functions and
tasks, shall cooperate with the Ministry of Finance in guiding the calculation,
collection and payment of land levies and land rents according to the
provisions of this Decree.
2. Perform
other tasks according to the provisions of this Decree and other relevant laws.
Chapter
V
IMPLEMENTATION PROVISIONS
Section
1. TRANSITIONAL PROVISIONS AND HANDLING OF SOME SPECIFIC ISSUES
Article
50. Transitional provisions applicable to land levies
1. In case a
land user has been allocated land, allowed to repurpose land, or recognized to
have LURs, or has a land allocation decision adjusted, has been allowed to adjust
detailed planning, and has a land levy payable legally calculated and notified
by a competent regulatory agency before the effective date of the 2024 Land
Law, but has not fully paid the land levy, he/she must now pay the outstanding
land levy and late payment interest according to the provisions of law on tax
administration from time to time.
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2. In cases
where the decision to allocate land, or allow land repurposing, alloư adjustment
of detailed planning has been issued according to the provisions of land law
and other relevant laws before the effective date of the 2024 Land Law but the
land price has not yet been decided, the land levy shall be calculated and
collected according to the provisions of clause 2 Article 257 of the Land Law.
The
additional amount payable by the land user on the period during which the land
levy has not been paid according to the provisions of point d clause 2 Article
257 of the Land Law shall be equal to 5,4% per year of the land levy payable
which is determined according to the provisions of clause 2 Artcle 257 of the
Land Law.
3. In case a
household or individual has had their land levy debited on the Certificate
according to the provisions of law applicable to each period, but before the
effective date of this Decree, the land levy has not been fully paid,
a) If the
household or individual has had their land levy debited before December 10,
2019, they shall continue paying the outstanding land levy according to the
policy and land price at the time when the Certificate is issued (or according
to the amount stated on the Certificate which has been determined in accordance
with the provisions of law). In case of expiring the payment deadline
prescribed in the Government’s Decree No. 45/2014/ND-CP dated May 15, 2014 amended
by the Government’s Decree No. 79/2019/ND-CP dated October 26, 2019, the land
user must pay the remaining land levy according to the policy and land price at
the time of repayment.
b) If the
household or individual has had their land levy debited from December 10, 2019
to before the effective date of this Decree, they shall continue paying the
outstanding land levy according to the amount written on the Certificate which
has been determined in accordance with the provisions of Decree No.
45/2014/ND-CP dated May 15, 2014 of the Government within 5 years from the date
on which the land levy is debited.
After 05
years from the date on which the land levy is debited, the household or
individual shall pay the outstanding land levy according to the provisions of
Article 22 of this Decree.
4. In case a
land user is eligible for exemption from land levy but has not completed the
procedures for land levy exemption, land price determination, calculation of
land levy to be exempted before August 1, 2024, from the effective date of this
Decree, the tax authority shall return the dossier to the land authority for
processing according to the provisions of Clause 3, Article 157 of the Land Law
and the provisions of this Decree.
5. In case a
land user is eligible for land levy reduction and is applying for a land levy
reduction at a competent regulatory agency, but has not yet had a decision to
reduce land levy issued by a competent regulatory agency, the land levy
reduction shall comply with the provisions of this Decree. In case the
reduction level prescribed in this Decree is lower than the reduction level
that the land user is applying for, the higher reduction level will prevail.
6. For
dossiers on calculation of levy on land in economic zones that have been
received by competent regulatory agencies according to the provisions of law on
land levy collection before the effective date of this Decree, such agencies
shall transfer the received dossiers to relevant authorities in accordance with
the Land Law to assume the assigned authority and responsibilities.
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8. If the
commercial housing project has been permitted by a competent authority for
payment of an amount equivalent to the 20% land area in which technical
infrastructure for social housing construction has been developed according to
housing laws but such amount is not calculated by the effective date of this
Decree, such amount shall be calculated, collected and transferred in
accordance with this Decree; If such amount has been calculated before the
effective date of this Decree, it shall be correctly collected and transferred
and interest on late payment of land levy (if any) or an equivalent amount shall
be charged in accordance with tax administration laws.
9. In case a
land user is subject to land allocation by the State without LUR auction and
has advanced a compensation or site clearance payment according to the
arrangement approved by a competent regulatory agency according to the compensation,
support and resettlement policy when the State appropriates land before the
effective date of the 2024 Land Law, the land user shall continue being allowed
to deduct the advanced payment from the land levy payable according to land
levy collection laws before the effective date of this Decree in a way that is
appropriate to each period.
Article
51. Transitional provisions applicable to land rent collection
1. For any
household or individual that is using agricultural land that was allocated
before July 01, 2014 beyond the land allocation limits at the time of
allocation, the surplus land area will be put up for lease according to
provisions of clause 1 Article 255 of the 2024 Land Law and the land user shall
pay a land rent as prescribed herein.
2. Any
business organization, household, individual, or Vietnamese residing abroad
that has been allocated land by the State with land levy collection for a fixed
term before the effective date of the 2024 Land Law, and has fulfilled their
financial obligations regarding land levy payment, but is now subject to land
lease according to provisions of the 2024 Land Law can continue using the land
according to the remaining land use term and is not required to convert to land
lease. In case the land user wishes to put the land up for lease, they are not
required to pay any land rent for the remaining land use term; In case the land
is put up for lease, but the land lease period stated on the land lease
decision is longer than the remaining land use term before the land is put up
for lease, the land rent must be paid for the extended period.
In case the
obligations regarding land levy payment have not been fulfilled, the provisions
of Clause 1, Article 50 of this Decree shall comply. At the end of the land use
term, if the competent regulatory agency grants an extension according to
clause 2 Article 255 of the 2024 Land Law, but the land must be put up for
lease, the land rent shall be calculated, collected and paid according to
provisions of this Law.
3. Any
organization, household, individual, or Vietnamese residing abroad that has
been allocated land by the State without land levy collection before July 01,
2014, and is subject to land lease according to provisions of the 2013 Land
Law, and now changes to land lease as prescribed in clause 3 Article 255 of the
2024 Land Law, the land rent shall be calculated, collected and paid according
to this Decree.
If a public
service provider has land that is required to be put up for lease and is exempt
from land rent according to the provisions of the 2013 Land Law but has not yet
changed to land lease or has changed to land lease but has not followed
procedures for land rent exemption or has delayed following procedures for land
rent exemption, and the tax authority has not yet issued a notice of land rent
payment, they are not required to pay land rent now for the period during which
procedures for land rent exemption have not been followed or are delayed before
the effective date of the 2024 Land Law. If the tax authority has issued a
notice of payment of land rent and late payment interest on land rent (if any),
but the public service provider fails to pay or fully pay the amount stated in
the notice, the public service provider shall submit a report to relevant
ministries, central authorities and local authorities for consolidating,
proposing resolutions and submitting them to the Ministry of Finance which will
consolidate and report to competent authorities for consideration and decision.
If the land rent and late payment interest (if any) have been paid before the
effective date of this Decree, the State shall not refund the amount that has
been paid.
4. In case a
domestic organization or agricultural or forestry company has used land that is
leased out with annual land rent payments but has not yet received a land lease
decision, the land rent shall be paid according to the actual land use purpose
and not be stably applied according to the provisions of Article 32 of this
Decree. If the land user has submitted a dossier to a competent regulatory
agency for adopting legal procedures relating to land (signing the land lease
contract) but the competent regulatory agency delays adopting procedures, or
the land user does not meet requirements for entering into a land lease
contract but does not receive any land expropriation decision, the land rent
shall be stably applied according to Article 32 of this Decree from the
submission of a valid dossier for adopting legal procedures relatinf to land.
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a) If the
land user is being legally granted permission to exempt or reduce land rent by
a competent regulatory agency before the effective date of this Decree, the
land rent shall continue being legally exempted or reduced within the remaining
land lease term before the effective date of this Decree. When the exemption or
reduction period expires, the land rent shall be paid according to the
provisions of this Decree.
b) If the
land user has submitted a valid dossier to a competent regulatory agency and is
being granted permission to exempt or reduce land rent as prescribed by law
before the effective date of this Decree, but does not receive any land rent
exemption or reduction decision, a land rent exemption or reduction incentive
shall be provided as prescribed by law before the effective date of this
Decree; If the incentive level specified herein is higher, it will be applied
for the remaining period of incentive enjoyment.
c) If the
land user does not follow procedures for land rent exemption or reduction but
is being legally granted permission to exempt or reduce land rent before the
effective date of this Decree, the land rent shall be exempted or reduced as
prescribed herein for the remaining period of incentive enjoyment.
d) In case
the land user prescribed in point b or c of this clause is eligible for land
rent exemption, the tax authority shall return the land user's dossier to the
land authority for following procedures relating to land (without procedures
for land rent exemption); in other cases, the tax authority shall continue
following procedures and notify the land user and the land authority as
prescribed herein.
6. If any
business organization, household or individual who uses land originated from
the land allocated by the State and has paid the land levy before the effective
date of the 2024 Land Law, but now is eligible for land lease as prescribed by
the 2024 Land Law wishes to put the land up for lease, they are not required to
pay the land rent for the remaining land use term.
7. In case
the State leases out land before the effective date of the 2024 Land Law, and
the tax authority has issued a notice of land rent payment, but the land lessee
has not yet fulfilled their obligations regarding land rent payment according
the notice by the tax authority by the effective date of this Decree,
a) if the
land is leased out under one-off arrangement, the land lessee shall continue
paying the land rent by an amount stated in the notice and the late payment
interest by an amount prescribed by the Law on Tax Administration and guiding
documents.
b) if an
additional amount of land rent in comparison with the land rent notified is
imposed after the competent regulatory agency recalculates the land rent, the
land lessee shall pay the additional land rent and any extra amount payable on
such additional land rent as prescribed in clause 9 of this Article, Point d
clause 2 Article 257 of the Land Law which are calculated from the time when the
land rent is calculated as prescribed by law from time to time to the time when
the land lessee pays the amount payable to the state budget.
8. In case a
land user is eligible for land lease by the State without LUR auction and has
advanced a compensation or site clearance payment according to the arrangement
approved by a competent regulatory agency according to the compensation,
support and resettlement policy, when the State appropriates land according to
the provisions of the 2003 Land Law or the 2013 Land Law, the land lease term
does not expire, but the advanced payment was not deducted from the land rent
payable or was not fully deducted from the period for which obligations
regarding land rent payment have been fulfilled (in case of land lease with annual
land rent payments) and has not been included in the investment (capital) costs
of the project according to the provisions of law applicable to each period,
the advanced payment will continue to be deducted from the land rent payable
according to land rent collection laws before the effective date of this Decree
in a way that is appropriate to each period.
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The
additional amount payable by the land user on the period during which the land
rent has not been paid according to the provisions of point d clause 2 Article
257 of the 2024 Land Law shall be equal to 5,4% per year of the land rent
payable which is determined according to the provisions of clause 2 Artcle 257
of the 2024 Land Law.
10. In case
the land is leased out before the effective date of this Decree and the land
rent per square metre is being applied stably according to land laws before the
effective date of the 2024 Land Law, the land rent per square metre shall
continue being applied stably until the end of the stability period. When the stability
period ends, the land rent shall be calculated according to the provisions of
Article 30 hereof for the next cycle. This land rent shall be stably applied
for 05 years; when land rent stability cycle is completed, the land rent shall
be adjusted according to the provisions of Article 32 of this Decree.
11. In case
the land is leased out with annual land rent payments, and the land rent per
square metre is required to be adjusted before the effective date of this
Decree but it has not been adjusted, the land rent shall be calculated
according to the provisions of Article 30 of this Decree for the next cycle.
The land rent shall be stably applied for 05 years; when the stability cycle is
completed, the adjustment shall comply with the provisions of Article 32 of
this Decree. The adjustment shall comply with laws applicable to each period in
order to settle land rent payments for the period during which the land has
been used but the land rent per square metre has not yet been adjusted.
12. In case
the land is leased out before the effective date of this Decree and the land
rent has been paid for many years in accordance with the provisions of law, the
land rent shall not be recalculated during the period for which the land rent
has been paid according to the provisions of this Decree. When the period for
which the land rent has been paid ends, the land rent shall be adjusted
according to the provisions of Article 30 hereof for the next cycle. This land
rent shall be stably applied for 05 years; when land rent stability cycle is
completed, the land rent shall be adjusted according to the provisions of
Article 32 of this Decree.
13. In case
a competent regulatory agency has granted permission to use contribute the
value of rights to use the leased land (land rent) to joint venture or
association capital according to the provisions of law before the effective
date of this Decree, the land rent per square metre shall not be adjusted
according to the provisions of this Decree. If the term of joint venture or
association capital contribution with LUR value expires at the effective date
of this Decree, and the land user still has rights to manage and use the leased
land according to the provisions of law, the land rent per square metre must be
re-determined according to the provisions of Article 26, Article 27 and Article
28 of this Decree.
14. For
dossiers on calculation of rent for land in economic zones and hi-tech parks that
have been received by competent regulatory agencies according to the provisions
of law on land rent collection before the effective date of this Decree, such
agencies shall transfer the received dossiers to relevant authorities in
accordance with the 2024 Land Law to assume the assigned authority and
responsibilities.
15. In case
an organization is using land under a land lease contract with a competent
regulatory agency according to the provisions of land law, but does not
received any land lease decision by the competent regulatory agency; after
converting operating model or equitizing according to the provisions of law,
the land rent shall be calculated according to the provisions of Article 30 of
this Decree at the time when the land rent must be recalculated and the land
rent shall be stably applied for 5 years. When land rent stability cycle is
completed, the land rent shall be adjusted according to the provisions of
Article 32 of this Decree.
Article
52. Handling of some specific issues
1. Calculation
of land rent in cases where an investor leases land from the State with annual
land rent payments to invest in construction and business of infrastructure of an
industrial park or industrial cluster but has subleased the land and infrastructure
thereon under one-off arrangement before July 1, 2014:
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a1) The
annual land rent for the land lease period from January 1, 2006 to December 31,
2025 shall be calculated and collected according to the land rent per square
metre determined in accordance with regulations or according to the land rent per
square metre temporarily calculated according to the policy and land price at
the issuance date of the Notice of temporary payment of land rent, and the
amount of land rent shall be settled according to the amount that has been
calculated or temporarily paid. In case the land rent is being temporarily paid
according to the policy and land price applicable by January 01, 2006 or the
land rent per square metre does not redetermined according to the provisions of
Decree No. 142/2005/ND-CP, Decree No. 46/2014/ND-CP, or Decree No. 135/2016/ND-CP
of the Government, the land rent per square metre must be readjusted according
to the provisions of law applicable to each period to calculate, collect and
pay the land rent for the period from January 1, 2006 to December 31, 2025.
a2) The
lump-sum land rent for the period from January 1, 2026 to the end of the land
sublease period shall be calculated and collected. This lump-sum land rent is
calculated on the basis of the subleased land area, the remaining land sublease
period from January 1, 2026 and the annual land rent per square metre
determined according to the provisions of law applicable on January 1, 2006,
and an amount equal to late payment interest as prescribed by law applicable to
each period on this amount which is calculated from January 01, 2006 to the
date on which the lump-sum land rent is paid to the state budget (if the land
has been subleased before January 1, 2006) or calculated from the time when the
land is subleased to the time when the lump-sum land rent is paid to the state
budget (if the land has been subleased from the day after January 1, 2006 to the
day before July 1, 2014) is added.
b) If the
land user has been leased out land by the State from January 1, 2006 to the day
before July 1, 2014 and has subleased the land under one-off arrangement before
July 01, 2014, the land rent payable by the infrastructure business as
prescribed in clause 2 Article 260 of the 2024 Land Law shall be calculated,
collected and paid as follows:
b1) The
annual land rent applicable from the date when the State leases out land to
December 31, 2025 shall be calculated, collected and paid according to the land
rent per square metre determined in accordance with regulations or according to
the land rent per square metre temporarily calculated according to the policy
and land price at the issuance date of the Notice of temporary payment of land
rent, and the amount of land rent shall be settled according to the amount that
has been calculated or temporarily paid. If the land rent per square metre has
not been determined, or the annual land rent is being temporarily paid but is
not in accordance with the policy and land price applicable at the issuance
date of the Notice of temporary payment of land rent, the land rent for the
time when the State leases out land to December 31, 2025 shall be recalculated
for collection and payment.
b2) The
lump-sum land rent for the period from January 1, 2026 to the end of the land
sublease period corresponding to the area that has been subleased shall be
calculated, collected and paid as follows:
- In case
the land is leased out by the State with annual land rent payments from January
01, 2006 to the day before October 01, 2009 (the effective date of the
Government's Decree No. 69/2009/ND-CP dated August 13, 2009), the lump-sum
land rent payable shall be equal to the annual land rent applicable at the time
when the land is subleased multiplied by (x) the number of years for which the
land is subleased (from January 01, 2026 to the end of the land sublease
period) plus (+) an amount equal to the late payment interest as prescribed by
law on tax administration applicable to each period from the time when the
investor subleases the land to the time when the land rent is paid to the state
budget.
- In case
the land is leased out by the State with annual land rent payments from October
01, 2009 to the day before July 01, 2014, the lump-sum land rent payable for
the land shall be equal to the land levy payable on the land that is allocated
with land levy collection with the same land use purspose and land use term
(from January 01, 2026 to the end of the land sublease period) acording to the
policy and land price applicable at the time when the land is subleased plus
(+) an amount equal to the late payment interest as prescribed by law on tax
administration applicable to each period from the time when the investor
subleases the land to the time when the land rent is paid to the state budget.
c) If the
investor is leased out land by the State with annual land rent payments to
invest in construction and business of infrastructure of an industrial park or
industrial cluster or export processing zone, but one of three instruments
including Investment certificate (investment license), land lease decision,
land lease contract issued or signed by a competent regulatory agency includes
the principles for adjusting land rent per square metre, and the land rent per
square metre has not been readjusted according to the provisions of clause 2 Article
9 of Decree No. 142/2005/ND-CP dated November 14, 2005 of the Government on
collection of land rents and water surface rents, Decree No. 46/2014/ ND-CP
dated May 15, 2014, Decree No. 135/2016/ND-CP dated September 9, 2016 of the
Government, but the land and infrastructure thereon have been subleased under
one-off arrangement from January 1, 2006 to the day before July 1, 2014, the
investor in buiding and trading infrastructure must pay the State a lump-sum
land rent that is calculated according to the principles specified in Points a
and b of this Clause.
d) The
enterprise doing the trade in infrastructure of the industrial park, industrial
cluster or export processing zones must fully pay the land rent calculated
according to the provisions of Points a, b, and c of this Clause before
December 31, 2026. When this deadline expires, if the enterprise has not fully
paid the land rent, administrative measures shall be imposed and an amount equal
to the late payment interest on the unpaid amount shall be paid according to
the provisions of law on tax administration.
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3. In case
the Land Development Fund advances capital for creation of a land bank to a
unit or organization in charge of compensation, support or resettlement
provision to allocate or lease out land or the state budget has allocated to
provide compensation, support and resettlement before the effective date of
this Decree but the State allocates or leases out land after the effective date
of this Decree, the budget for compensation, support and settlement shall be
handled according to the provisions of Article 16 and Article 31 of this
Decree.
4. In case a
land user is issued with a decision to allow land repurposing by a competent
regulatory agency before the effective date of this Decree but has not
fulfilled their obligations regarding land rent or land levy payment by the
effective date of this Decree, and the land before repurposing has multiple
land use forms including homestead land but is not separated in the project
after repurposing, or the project after repurposing has multiple land use
forms, the land-related fee shall be calculated according to the provisions of
Article 7 ad Article 34 of this Decree. The land price for land levy or land
rent calculation shall be determined at the time when the competent regulatory
agency issues the decision to allow land repurposing. The land user shall pay
an amount equal to the late payment interest on land levy or land rent
according to laws applicable to each period for the period from the time when
the competent regulatory agency issues the decision to allow land repurposing
to the time when the land levy or land rent is paid.
Section
2. Implementation clauses
Article
53. Effects
1. This
Decree comes into force from August 01, 2024.
2. This
Decree replaces Decree No. 45/2014/ND-CP, Decree No. 46/2014/ND-CP; Decree No.
135/2016/ND-CP, Decree No. 123/2017/ND-CP; Decree No. 35/2017/ND-CP; Decree No.
79/2019/ND-CP.
3. Regulations
on land rent exemption and reduction incentives for projects available for
private sector investment as prescribed in Article 6 of Decree No. 69/2008/ND-CP
dated May 30, 2008, Decree No. 59 /2014/ND-CP dated June 16, 2014 of the
Government shall be annulled.
Article
54. Implementation
Ministers,
Heads of ministerial agencies, Heads of Governmental agencies, Presidents of
the People’s Committees of provinces and central-affiliated cities, people who
are allocated land or leased land by the State are responsible for the
implementation of this Decree.
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ON BEHALF OF GOVERNMENT OF VIETNAM
PP. PRIME MINISTER
DEPUTY PRIME MINISTER
Tran Hong Ha