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THE GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 120/2010/ND-CP
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Hanoi, December 30, 2010
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DECREE
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF
THE GOVERNMENT'S DECREE NO. 198/ 2004/ND-CP OF DECEMBER 3, 2004, ON THE
COLLECTION OF LAND USE LEVY
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 26, 2003 Land Law;
Pursuant to the November 29, 2005 Investment Law;
Pursuant to the November 29, 2006 Law on Tax Administration;
Pursuant to the June 29, 2009 Law Amending and Supplementing a Number of
Articles of Laws Concerning Capital Construction Investment;
At the proposal of the Minister of Finance,
DECREES:
Article 1. Scope of amendment and supplementation
This Decree provides for the amendments and
supplementations to a number of articles of the Government's Decree No.
198/2004/ND-CP of December 3, 2004, on the collection of land use levy (below
referred to as Decree No. 198/ 2004/ND-CP).
Article 2. To amend and supplement a number of
articles of Decree No. 198/2004/ND-CP as follows:
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"2. Land prices for calculation of land use
levy:
a/ In case land is allocated by the State with the
collection of land use levy not through land-use right auctions, the land price
for calculation of land use levy is the price based on land use purposes at the
time of issuance of a land allocation decision by a competent state agency; in
case the time of land handover does not coincide with the time stated in the
land allocation decision, the land price for calculation of land use levy is
the price based on land use purposes at the time of land handover;
b/ In case a land user is granted by a competent
state agency a certificate of rights to use land or to own houses or other
assets attached to land (below referred to as land use right certificates) for
a land area which is currently in use or permitted for change of use purposes,
the land price for calculation of land use levy is the price based on land use
purposes at the time of granting land use right certificates or land use
purposes already changed at the time of declaration and submission of a
complete and valid dossier of application for the grant of land use right
certificates or change of land use purposes to a competent state agency;
c/ Land prices for calculation of land use levy
specified at Points a and b of this Clause are the prices prescribed by
provincial-level People's Committees. In case land prices prescribed by
provincial-level People's Committees do not match actual market land use right
transfer prices under normal conditions, provincial-level People's Committees
shall base on actual market prices to decide on specific land prices to suit
reality. Particularly, in case a household or individual is granted a
residential land use right certificate for a land area which is currently in
use or is permitted for change of use purposes and such land area is within
residential land use limits, the land price for calculation of land use levy is
the price prescribed by a provincial-level People's Committee at the time of
declaration and submission of a complete and valid dossier of application for
the grant of land use rights certificates or change of land use purposes to a
competent state agency.
5. In case a multi-story construction work attached
to land is allocated by the State to several users, land use levy shall be
distributed for each story and to each user.
The Ministry of Finance shall guide the distribution
of land use levy under this Clause."
2. To amend Clause 4, Article 5 on collection of land
use levy upon land allocation by the State, as follows:
"4. In case a person who is allocated land by
the State with the collection of land use levy pays in advance compensations or
supports for resettlement and funds for the organization of ground clearance
work under an approved plan, the paid amount will be subtracted from the
payable land use levy under such plan, but the subtraction level must not
exceed the payable land use levy amount.
The remainder of compensations and supports for
resettlement and funds for organization of the ground clearance work under the
approved plan which is not yet subtracted from the payable land use levy amount
(if any) will be calculated as the project's investment capital."
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"3. In case a land user, who has previously paid
in advance compensations or supports for resettlement and funds for the
organization of ground clearance work under an approved plan, is permitted to
shift from land lease to land allocation with the collection of land use levy,
but the amount to be subtracted from the payable land rent determined by a
competent state agency has not yet been completely subtracted, this amount
shall be further subtracted from the payable land use levy; the remainder (if
any) will be calculated as the project's investment capital.
In cases a land user has paid in advance land rents,
the amount of land rents paid in advance for the remaining duration (if any)
will be subtracted from the payable land use levy amount."
4. To add the following Clauses 4 and 5 to Article 8
on collection of land use levy upon the grant of land use right certificates to
current land users:
"4. In case an organization was allocated land
without collection of land use levy or leased land by the State before October
15, 1993, but later distributed (allocated) illegally such land to households
and individuals that are its officials and employees for the residential
purpose, when it is granted land use rights certificates, the land use levy
shall be collected at a level equal to 40% of land prices prescribed by
provincial-level People's Committees as for cases of selling state-owned houses
to current tenants under the Government's Decree No. 61/CP of July 5, 1994, for
areas within the residential land allocation limits, or 100% of land prices
decided by provincial-level People's Committees in conformity with actual land
use right transfer prices in the market at the time of grant of land use right
certificates, for areas in excess of residential land allocation limits.
5. For households and individuals that are currently
using land acquired through encroachment for the purpose of building houses, if
their land areas are suitable to plans on residential areas and conditions for
grant of land use right certificates are fully met as prescribed by law, when
they are granted land use right certificates, land use levy shall be collected
as follows:
a/ For those who started using such land before
October 15,1993, land use levy shall be collected at a level equal to 50% of
land prices prescribed by provincial-level People's Committees, for areas
within new residential land allocation limits, or 100% of land prices decided
by provincial-level People's Committees in conformity with actual land use
right transfer prices in the market at the time of grant of land use right
certificates, for areas in excess of residential land allocation limits;
b/ For those who started using such land at a time
between October 15, 1993, and July 1, 2004, land use levy shall be collected at
a level equal to 100% of land prices prescribed by provincial-level People's
Committees, for areas within new residential land allocation limits, or 100% of
land prices decided by provincial-level People's Committees in conformity with
actual land use right transfer prices in the market at the time of grant of
land use right certificates, for areas in excess of residential land allocation
limits."
5. To amend Clause 5 and add Clause 7 to Article 11
on principles for land use levy exemption or reduction, as follows:
"5. Land use levy exemption or reduction when
the State allocates land or permits change of land use purposes under Articles
12 or 13 of this Decree and Article 1 of the Government's Decree No.
44/2008/ND-CP of April 9, 2008, may only be effected directly for eligible
subjects on the payable land use levy amount as prescribed in Articles 5 thru
10 of this Decree.
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In case land users who are eligible for land use levy
incentives wish to pay land use levy, they shall perform financial obligations
related to land as for cases ineligible for land use levy.
7. Land use levy exemption or reduction for persons
being social policy beneficiaries and persons with meritorious services to the
revolution prescribed in Articles 12 and 13 of this Decree also applies in case
these entities are allocated residential land or sold resettlement houses by
the State."
6. To amend Clause 3 of, and add Clauses 8 and 9 to,
Article 12 on land use levy exemption, as follows:
"3. For land allocated for construction of
students' dormitories; land for construction of houses for displaced people due
to natural disasters; land for construction of houses of ethnic minority people
in areas facing exceptionally difficult socio-economic conditions; land for
construction of houses for workers in industrial parks, export-processing zones
and economic zones; and land for construction of houses for sale (for lump-sum
or installment payment), lease or lease-purchase to low-income earners in urban
centers.
8. To exempt land use levy within residential land
limits upon first-time grant of land use right certificates to land converted
from nonresidential to residential purposes due to division of ethnic minority
or poor households into smaller households in exceptional difficulty-stricken
communes in areas inhabited by ethnic minority people and mountainous areas
specified in the list of exceptional difficulty-stricken communes promulgated
by the Prime Minister.
9. To exempt land use levy for land areas allocated
for use as hydropower reservoir beds."
7. To amend Clause 2, Article 13 on land use levy
reduction as follows:
"2. To reduce 50% of land use levy for land
within residential land limits for ethnic minority or poor households in
geographical areas other than those specified in Clause 8, Article 12 of this
Decree when they are allocated land by competent state agencies as prescribed
by the land law or have their land use rights recognized (or being granted land
use right certificates) for the first time for land which is currently in use
or is permitted to be converted from nonresidential to residential purposes.
The identification of poor households complies with regulations of the Ministry
of Labor, War Invalids and Social Affairs."
8. To add the following Clauses 4 and 5 to Article 15
on time limits for payment of land use levy and other amounts:
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Those that have their land use levy amounts recorded
as land use levy debts before March 1, 2011, but have not yet fully paid their
debts may apply the debt payment provisions of this Decree. Land users may pay
the indebted land use levy at the land price at the time of granting their land
use right certificates within 5 years from March 1, 2011. Past this 5-year time
limit, if land users still fail to fully pay the indebted land use levy, they
shall pay land use levy at the land price prescribed by provincial-level
People's Committees at the time of debt payment.
5. The Ministry of Finance shall assume the prime
responsibility for, and coordinate with the Ministry of Natural Resources and
Environment in, guiding the order and procedures for recording and paying land
use levy debts under Clause 4 of this Article."
9. To amend Clause 1 of Article 18 on sanctioning, as
follows:
"1. Land users who delay the payment of land use
levy into the state budget shall be subject to a fine calculated on the payable
land use levy amount; the imposition of fines for late payment of land use levy
complies with the Law on Tax Administration and guiding documents."
Article 3.
Handling of some matters at the effective time of this Decree
1. In case investors paid in advance compensations
and supports for resettlement and funds for the organization of ground
clearance work under approved plans according to policies on compensation,
support and resettlement upon land recovery by the State applicable before
October 1, 2009, the compensation and support amount shall be subtracted from
the payable land use levy, but the subtraction level must not exceed the
payable land use levy.
In case investors paid in advance compensations and
supports for resettlement and funds for the organization of ground clearance
work under approved plans according to the Government's Decree No.
69/2009/ND-CP of August 13, 2009, the advanced amount shall be subtracted into
the payable land use levy under Article 15 of the Government's Decree No.
69/2009/ND-CP of August 13, 2009.
2. Cases in which land allocation decisions have been
issued by competent state agencies under the land law but by March 1, 2011,
land use levy has not yet been fully paid shall be handled as follows:
a/ In case the payable land use levy amount has been
determined and notified by competent state agencies in accordance with laws
applicable at the time of determining and notifying the payable land use levy
amount, land users shall pay land use levy into the state budget at the
notified level and be subject to a fine for late payment according to law;
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In case competent state agencies have notified the
payable land us levy amount and investors have fully paid this amount into the
state budget for 5 years or more, the payable land use levy amount shall not be
re-determined.
c/ Cases in which competent state agencies have not
yet issued notices on payment of land use levy and land users have not yet paid
or have only paid part of land use levy into the state budget but reasons for
late payment cannot be identified shall be handled as follows:
The land use levy amount temporarily paid into the
state budget shall be converted into land areas for which land use levy has
been paid (financial obligations have been fulfilled) at the time of land
handover.
For the remaining areas, land use levy must be paid
according to policies and land prices applicable at the time of land handover
but may be cleared against the amount of compensations and supports for
resettlement paid in advance according to the law on compensation, support and
resettlement applicable at the time of land allocation. At the same time, a
fine for late payment shall be imposed on the land use levy amount to be
further paid into the state budget for the period from the time of land
handover till the time of issuance of notices on payment of land use levy into
the state budget at a percentage of fines for late performance of financial
obligations prescribed by law (in each period).
d/ In case land has not yet been handed over but
functional agencies have notified the payable land use levy amount and
investors have remitted money into the state budget, this amount shall be
considered as temporarily paid and handled according to Point b, Clause 2 of
this Article.
3. For housing projects, new urban center projects
and projects on industrial parks' infrastructure, the time of determining land
prices and collecting and paying land use levy shall comply with the
Government's Resolution No. 33/2008/ND-CP of December 31, 2008.
Article 4.
Implementation provisions
1. This Decree takes effect on March 1, 2011.
2. The following provisions are annulled:
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b/ Article 5 of the Government's Decree No.
84/2007/ND-CP of May 25, 2007.
Article 5.
Organization of implementation
The Ministry of Finance shall guide the
implementation of this Decree.
Ministers, heads of ministerial-level agencies, heads
of government-attached agencies and chairpersons of provincial-level People's
Committees shall implement this Decree.
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung