THE GOVERNMENT
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 45/2014/ND-CP
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Hanoi, May 15,
2014
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DECREE
PROVIDING
THE COLLECTION OF LAND USE LEVY (*)
Pursuant to the December 25, 2001 Law on
Organization of the Government;
Pursuant to the November 29, 2013 Land Law;
Pursuant to the December 16, 2002 Law on the
State Budget;
Pursuant to the November 29, 2005 Investment
Law;
Pursuant to the November 29, 2006 Law on Tax
Administration and the November 20, 2012 Law Amending and Supplementing a
Number of Articles of the Law on Tax Administration;
Pursuant to the June 20, 2012 Law on Price;
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At the proposal of the Minister of Finance,
The Government promulgates the Decree providing
the collection of land use levy.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Decree provides the collection of land use levy
in the following cases:
1. The State allocates land with land use levy.
2. The State permits the change from agricultural
land or non-residential non-agricultural land to residential land or commercial
land for cemeteries or graveyards which is subject to land use levy.
3. The State recognizes land use rights for current
land users that are obliged to pay land use levy.
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1. Entities allocated land by the State for use in
the following cases:
a/ Households and individuals that are allocated
residential land;
b/ Economic organizations that are allocated land
for implementing investment projects on construction of houses for sale or for
combined sale and lease;
c/ Overseas Vietnamese and foreign-invested
enterprises that are allocated land for implementing investment projects on
construction of houses for sale or for combined sale and lease;
d/ Economic organizations that are allocated land
for implementing investment projects on infrastructure of cemeteries or
graveyards for transfer of the rights to use land with infrastructure (below
refereed to as land for cemeteries or graveyards);
dd/ Economic organizations that are allocated land
for construction of multi-story buildings for multiple purposes, including the
area of houses for sale or for combined sale and lease.
2. Current users of land permitted by the State for
change of use purpose to residential land or land for cemeteries or graveyards
in the following cases:
a/ Agricultural land or non-agricultural land is
allocated without land use levy and now permitted by a competent state agency
for change to residential land or land for cemeteries or graveyards;
b/ Agricultural land is allocated by the State with
land use levy and changed to residential land or land for cemeteries or
graveyards with land use levy;
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d/ Agricultural land or (non-residential)
non-agricultural land is leased by the State and now changed to residential
land or land for cemeteries or graveyards concurrently with the shift from land
lease to land allocation with land use levy.
3. Households and individuals that are currently using
residential land or non-agricultural land and have such land recognized by the
State as land used for a long term before July 1, 2014, shall, upon grant of
certificates of land use rights and ownership of houses and other land-attached
assets (below refereed to as certificates), fulfill financial obligations under
Articles 6, 7, 8 and 9 of this Decree.
Article 3. Bases for land use levy calculation
Land users that are allocated land, have land use
purpose changed or have land use rights recognized by the State shall pay land
use levy in accordance with the Land Law based on the following grounds:
1. Area of land which is allocated or of which the
use purpose is changed or use rights are recognized.
2. Land use purpose.
3. Land price used for land use levy calculation:
a/ The land price on the Land Price Table
prescribed by the People’s Committee of the province or centrally run city
(below refereed to as the provincial-level People’s Committee) is applicable in
case households or individuals have land use rights recognized or have land use
purpose changed for within-quota areas of residential land.
The determination of within-quota areas of land
under this Point must adhere to the principle that for every household (even
households separated under law) or individual, the area of land within the
allocation quota or recognition quota for residential land shall be determined
only once and within the same province or centrally run city.
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Households and individuals shall take
responsibility before law for the truthfulness and accuracy of the declaration
of the area of land parcels within the allocation quota or recognition quota
for residential land subject to land use levy; if they are detected to make,
untruthful declaration, households and individuals shall have land use levy
retrospectively collected in accordance with the land law and shall be
sanctioned in accordance with the tax law.
b/ The specific land price determined by the method
of direct comparison, deduction, income or surplus prescribed in the
Government’s Decree on land prices shall be applied in the following cases:
- Determining land use levy in case the land use
levy-liable area of the land parcel or land lot is valued (calculated at the
land price in the Land Price Table) at VND 30 billion or more, for centrally
run cities; VND 10 billion or more, for mountainous and highland provinces; or
VND 20 billion or more, for other provinces, in the following cases:
Organizations are allocated land not through auction of land use rights or have
land use purpose changed or land use rights recognized; households and
individuals are allocated land not through auction of land use rights, have
land use rights recognized or have land use purpose changed for the over-quota
area of residential land.
- Determining the reserve price for auction of land
use rights when the State allocates land with land use levy through auction of
land use rights.
c/ The specific land price determined by the method
of land price adjustment coefficient shall be applied in case the land use
levy-liable area of the land parcel or land lot is valued (calculated at the
land price in the Land Price Table) at under VND 30 billion, for centrally run
cities; under VND 10 billion, for mountainous and highland provinces; or under
VND 20 billion, for other provinces, for determining land use levy in the
following cases:
- Organizations are allocated land by the State
with land use levy not through auction of land use rights or have land use
rights recognized or land use purpose changed;
- Households and individuals are allocated land by
the State not through auction of land use rights;
- Households and individuals have land use rights
recognized or land use purpose changed by the State for the over-quota area of
residential land.
Annually, provincial-level People’s Committees
shall provide the land price adjustment coefficient for application in the
cases specified at this Point.
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SPECIFIC PROVISIONS
Section 1. COLLECTION OF LAND
USE LEVY IN SPECIFIC CASES
Article 4. Collection of land use levy upon land allocation by the
State
1. For economic
organizations, households or individuals that are allocated land by the State
with land use levy through auction of land use rights, land use levy shall be
calculated by multiplying the land use levy-liable land area by (x) the
auction-winning price applicable to the use purpose of the auctioned land.
Payable land use
levy
=
Land price used
for land use levy calculation based on land use purpose
x
Land use
levy-liable land area
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Land use levy amount
reduced under Article 12 of this Decree (if any)
-
Compensation and
ground clearance money deducted from land use levy (if any)
2. For economic organizations, households or individuals
that are allocated land by the State with land use levy not through auction of
land use rights, payable land use levy shall be determined according to the
following formula:
Of which:
a/ The land use levy-liable land area is the land
area for which land use levy is collected as indicated in the land allocation
decision of a competent state agency;
b/ The land price used for land use levy
calculation shall be determined under Points b and c, Clause 3, Article 3 of
this Decree;
c/ The compensation and ground clearance money to
be deducted from land use levy includes the compensation, support and
resettlement money and the fund for organizing compensation and ground
clearance under a plan approved by a competent state agency, which has been
voluntarily advanced by the investor for the State.
3. For residential buildings or multi-story
buildings for multiple purposes associated with land which has been allocated
by the State to different users, land use levy shall be distributed by stories
and among users.
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Article 5. Collection of land use levy upon change of land use purpose
1. For economic organizations:
a /In case of change from agricultural land or
non-agricultural land allocated without land use levy to residential land; or
change from agricultural land or non-agricultural land allocated without land
use levy to land for cemeteries or graveyards, 100% of land use levy shall be
collected at the price of the land of the type after the change of use purpose;
b/ In case of change from agricultural land or
non-residential non-agricultural land allocated with land use levy or leased by
the State to residential land, land use levy shall be collected as follows:
- Economic organizations that are allocated
agricultural land or non-residential non- agricultural land with land use levy
by the State before July 1, 2014, shall, upon change from such land to
residential land, pay land use levy being the difference between land use levy
calculated based on the residential land price and land use levy calculated
based on the price of the land of the type before change for the remaining land
use term at the time such change is permitted by a competent state agency.
- Economic organizations that are leased agricultural
land or non-residential non- agricultural land with annual rental payment by
the State shall, upon change from such land to residential land concurrently
with the shift from land lease to land allocation, pay 100% of land use levy
calculated based on the residential land price at the time such change is
permitted by a competent state agency.
- Economic organizations that are leased
agricultural land or non-residential non- agricultural land with full one-off
rental payment shall, upon change from such land to residential land
concurrently with the shift from land lease to land allocation, pay land use
levy being the difference between land use levy calculated based on the
residential land price minus (-) land rental subject to full one-off payment of
the land of the type before such change for the remaining land use term at the
time such change is permitted by a competent state agency.
For land of self-financed public non-business units
or centrally managed enterprises with state capital, provincial-level People’s
Committees shall decide on the change of land use purpose concurrently with the
shift of the utilities of public assets under regulations after obtaining
written agreement from the Ministry of Finance.
c/ In case of change from agricultural land allocated
with land use levy or leased by the State to land for cemeteries or graveyards,
land use levy shall be collected on the principles specified at Point b of this
Clause;
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- Economic organizations that lawfully acquire land
use rights for implementing investment projects, resulting in the change from
such land to residential land or land for cemeteries or graveyards, shall pay
land use levy calculated based on the land price specified at Point b or c,
Clause 3, Article 3 of this Decree, of the land of the type after change of land
use purpose.
- The amount already paid by economic organizations
for acquisition of land use rights shall be included in the payable land use
levy upon change of land use purpose. This amount shall be determined based on
the price of land for the use purpose of acquired land at the time such change
is permitted by a competent state agency but must not exceed the compensation
and support amount in case of land recovery by the State in accordance with
law.
- The above amount already paid by economic
organizations for acquisition of land use rights shall be determined as
follows:
+ In case the land price used for calculation of
use levy of land of the type after change of use purpose is determined by the
method of land use adjustment coefficient, the price of acquired land shall
also be determined by this method.
+ In case the land price used for calculation of
use levy of land of the type after change of use purpose is determined by the
method of direct comparison, deduction, income or surplus, the price of acquired
land shall also be re-determined by this method.
2. For households and individuals:
a/ In case of change from garden or pond land
within the same land parcels with houses in residential areas, which is not recognized
as residential land under Clause 6, Article 103 of the Land Law, to residential
land; or change from land originating from garden or pond land associated with
houses which had been separated by land users for ownership transfer or
separated into different parcels by survey units upon survey and drawing of
cadastral maps, to residential land since before July 1, 2004, land use levy
shall be collected at a level equal to 50% of the difference between land use
levy calculated based on the residential land price and land use levy
calculated based on the agricultural land price at the time of issuance of
decision on change of land use purpose by a competent state agency;
b/ In case of change from agricultural land
allocated by the State without land use levy to residential land, land use levy
shall be collected at a level equal to the difference between land use levy
calculated based on the residential land price and land use levy calculated
based on the agricultural land price at the time of issuance of a decision on
change of land use purpose by a competent state agency;
c/ In case of change from non-residential
non-agricultural land to residential land, land use levy shall be collected as
follows:
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- Current users of non-agricultural land allocated
with land use levy before July 1, 2014, shall, upon change from such land to
residential land, shall pay land use levy at a level equal to the difference
between land use levy calculated based on the residential land price and land
use levy calculated based on the non-agricultural land price for the remaining
land use term at the time of issuance of a decision on change of land use
purpose by a competent state agency;
- Upon change from non-residential non-agricultural
land leased by the State with full one-off rental payment for the entire lease
period to residential land concurrently with the shift from land lease to land
allocation, land users shall pay land use levy at a level equal the difference
between land use levy calculated based on the residential land price and land
rental subject to full one-off payment calculated based on the non-agricultural
land price for the remaining land use term at the time of issuance of a
decision on change of land use purpose by a competent state agency.
- Current users of non-residential non-agricultural
land leased by the State with annual rental payment shall pay 100% of land use
levy calculated based on the land price at the time of issuance of a decision
on change of land use purpose by a competent state agency.
d/ In case of change from land originating from
land users’ lawful acquisition of land use rights under the land law to
residential land, land use levy shall be collected at the level specified at
Point a, b or c of this Clause, based on the origin of acquired land.
3. The Ministry of Finance shall detail this
Article.
Article 6. Collection of land use levy upon recognition of land use
rights (grant of certificates) for households and individuals for land used in
a stable manner since before October 15, 1993, without any of the documents
specified in Clause 1, Article 100 of the Land Law
1. Households and individuals that have used land
with houses and other construction facilities since before October 15, 1993,
and, at the time of starting the use of land, did not commit any of the
violations specified in Article 22 of the Government’s Decree detailing a
number of articles of the Land Law, shall, upon grant of certificates, pay land
use levy as follows:
a/ For land with houses, land users need not pay
land use levy for the currently used residential land area within the
recognition quota for residential land for each household or individual; for
the residential land area exceeding the recognition quota for residential land
(if any), land users shall pay 50% of land use levy calculated based on the
land price specified at Point b or c, Clause 3, Article 3 of this Decree at the
time of issuance of a decision on recognition of land use rights by a competent
state agency;
b/ For land with non-residential construction
facilities, land users need not pay land use levy upon grant of certificates of
the rights to use non-agricultural production and business land as land
allocated by the State with land use levy for a long term.
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Users of land with non-residential construction
facilities shall, upon grant of certificates of the rights to use
non-agricultural production and business land as land allocated by the State
with land use levy for a long term, pay 50% of land use levy calculated based
on the land price specified at Point b or c, Clause 3, Article 3 of this
Decree, for the non-agricultural production and business land with the longest
use term as prescribed in Clause 3, Article 126 of the Land Law at the time of
issuance of a decision on recognition of land use rights by a competent state
agency.
Article 7. Collection of land use levy upon recognition of land use
rights (grant of certificates) for households and individuals for land used
between October 15,1993, and before July 1, 2004, without the documents
specified in Clause 1, Article 100 of the Land Law
1. Households and individuals that are currently
using land and, at the time of starting the use of land, did not commit any of
the violations specified in Article 22 of the Government’s Decree detailing a
number of articles of the Land Law, shall, upon grant of certificates, shall
pay land use levy as follows:
a/ Households and individuals that are currently
using land with houses shall pay 50% of land use levy for the land area within
the allocation quota for residential land calculated based on the land price
specified in the Land Price Table; or 100% of land use levy calculated based on
the land price specified at Point b or c, Clause 3, Article 3 of this Decree
for the over-quota land area (if any) at the time of issuance of a decision on
recognition of land use rights by a competent state agency.
b/ Households and individuals that are using land
with non-residential construction facilities shall, upon grant of certificates
of the rights to use non-agricultural production and business land as land
allocated by the State with land use levy for a long term, pay 50% of land use
levy calculated based on the land price specified at Point b or c, Clause 3,
Article 3 of this Decree, for the non-agricultural production and business land
with the longest use term as prescribed in Clause 3, Article 126 of the Land
Law at the time of issuance of a decision on recognition of land use rights by
a competent state agency.
2. Residential land-using households and
individuals that, at the time of starting the use of land, committed one of the
violations specified in Article 22 of the Government’s Decree detailing a
number of articles of the Land Law, shall, upon grant of certificates of
residential land use rights, pay 100% of land use levy calculated based on the
land price specified in the Land Price Table, for the land area within the
allocation quota for residential land; or pay 100% of land use levy calculated
based on the land price specified at Point b or c, Clause 3, Article 3 of this
Decree, for the land area exceeding the allocation quota for residential land
(if any), at the time of issuance of a decision on recognition of land use
rights by a competent state agency.
Users of land with non-residential construction
facilities shall, upon grant of certificates of the rights to use
non-agricultural production and business land as land allocated with land use
levy for a long term, pay 100% of land use levy calculated based on the land
price specified at Point b or c, Clause 3, Article 3 of this Decree, for the
non-agricultural production and business land with the longest use term as
prescribed in Clause 3, Article 126 of the Land Law, at the time of issuance of
a decision on recognition of land use rights by a competent state agency.
Article 8. Collection of land use levy upon recognition of land use
rights (grant of certificates) for households and individuals for land
allocated ultra vires before July 1, 2004
1. Persons stably using land with houses shall,
upon grant of certificates by a competent state agency, pay land use levy as
follows:
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b/ For persons stably using land with houses
between October 15, 1993, and before July 1, 2004, that have documents proving
their payment of money for the use of land, land use levy shall be collected as
follows:
- If these documents prove land users’ payment of
money exactly at the rate prescribed in the 1993 Land Law, land use levy shall
not be collected;
- If these documents show that the paid amount is
lower than the rate prescribed in the 1993 Land Law, such amount shall be
converted by using the percentage of the land area for which land use levy has
been paid under the land policy and the land price at the time of payment; land
use levy shall be collected for the remaining land area under the land policy
and at the land price at the time of issuance of a decision on recognition of
land use rights by a competent state agency.
c/ Persons stably using land with houses before
July 1, 2004, that have no documents proving their payment of money for use of
land, shall, upon grant of certificates, pay land use levy as follows:
- For land used in a stable manner since before
October 15, 1993, 40% of land use levy calculated based on the residential land
price for the land area within the allocation quota for residential land in the
locality specified in the Land Price Table at the time of issuance of a
decision on recognition of land use rights by a competent state agency, shall
be collected; or 100% of land use levy calculated based on the residential land
price, for the land area exceeding the allocation quota for residential land
(if any) specified at Point b or c, Clause 3, Article 3 of this Decree, at the
time of issuance of a decision on recognition of land use rights by a competent
state agency, shall be collected.
- For land used in a stable manner between October
15, 1993, and before July 1, 2004, 50% of land use levy shall be collected for
the land area within the allocation quota for residential land calculated based
on the land price specified in the Land Price Table; or 100% of land use levy
calculated based on the land price specified at Point b or c, Clause 3, Article
3 of this Decree, for the land area exceeding the allocation quota for
residential land (if any), at the time of issuance of a decision on recognition
of land use rights by a competent state agency, shall be collected.
2. The remaining non-residential land area (if any)
shall be determined as agricultural land based on its use status upon grant of
certificates. Land users that request change to residential land and are
granted by a competent state agency certificates of residential land use rights
shall pay land use levy equal to the difference between land use levy
calculated based on the residential land price and land use levy calculated
based on the agricultural land price at the time of issuance of a decision on
change of land use purpose by a competent state agency.
3. The Ministry of Finance shall detail this
Article.
Article 9. Collection of land use levy upon recognition of land use
rights (grant of certificates) for households and individuals for land
allocated ultra vires or encroached or occupied between July 1, 2004,
and before July 1, 2014, that are now considered by the State for grant of
certificates
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2. Users of land with non-residential construction
facilities shall, upon grant of certificates of the rights to use
non-agricultural production and business land as land allocated with land use
levy for a long term, pay 100% of land use levy calculated based on the land price
specified at Point b or c, Clause 3, Article 3 of this Decree, for the
non-agricultural production and business land with the longest use term as
prescribed in Clause 3, Article 126 of the Land Law, at the time of issuance of
a decision on recognition of land use rights by a competent state agency.
Section 2. LAND USE LEVY
EXEMPTION OR REDUCTION
Article 10. Principles of land use levy exemption or reduction
1. Households and individuals that are eligible for
land use levy exemption or reduction may enjoy the exemption or reduction only
once in the following cases: They are allocated land by the State for use as
residential land or permitted for change from other land to residential land or
granted residential land use right certificates.
2. In case many members of a household are eligible
for land use levy reduction, the reduction level of each member shall be added
up into the aggregated reduction level of the entire household, but the maximum
reduction level must not exceed the payable land use levy within the allocation
quota for residential land.
3. A person who is eligible for both exemption from
and reduction of land use levy under this Decree or other relevant legal
documents may enjoy the land use levy exemption; a person who is eligible for
land use levy reduction at different levels under this Decree and other
relevant legal documents may enjoy the highest reduction level.
4. The land use levy exemption or reduction upon
land allocation or permission for change of land use purpose by the State under
Articles 11 and 12 of this Decree only apply directly to eligible entities and
shall be calculated based on payable land use levy as prescribed in Articles 4
thru 9 of this Decree.
5. Land use levy exemption or reduction under
regulations on investment incentives is not applicable to investment projects
on construction of commercial houses.
6. Land users may enjoy land use levy exemption or
reduction only after they have completed procedures for such exemption or
reduction under regulations.
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8. Land users that are eligible for land use levy
exemption or reduction but wish to pay land use levy (without incentives) shall
fulfill land-related financial obligations like those ineligible for land use
levy exemption or reduction and have the rights and obligations prescribed in
the land law like those allocated land by the State with land use levy for the
type of land with similar use purpose.
Article 11. Land use levy exemption
Land use levy shall be exempted in the following
cases:
1. Land use levy shall be exempted for the land
area within the allocation quota for residential land which is used for
implementation of housing policies, residential land for people with
meritorious services to the revolution who are eligible for land use levy
exemption under regulations on people with meritorious services; poor
households and ethnic minority households in areas with extremely difficult
socio-economic conditions or in border areas or on islands; or land used for
construction of social houses under the housing law; or houses for people who
have to relocate due to natural disasters.
Poor households shall be identified under the Prime
Minister’s decision while ethnic minority households or individuals shall be
identified under the Government’s regulations.
2. Land use levy shall be exempted for the land
area within the allocation quota for residential land upon first-time grant of
certificates for land changed from non-residential land to residential land as
a result of separation of households for ethnic minority households or poor
households in communes with extremely difficult socio-economic conditions in
ethnic minority and mountainous areas on the Prime Minister-prescribed list of
communes with extremely difficult socio-economic conditions.
3. Land use levy shall be exempted for the land
area allocated within the allocation quota for residential land for fishing
households or people living in river or lagoon areas that move to resettlement
areas under approved master plans, plans or projects.
4. Land use levy shall be exempted for the land
area allocated within the allocation quota for residential land for
resettlement or allocated to households and individuals in flooded residential
clusters and lines under approved projects.
5. The Prime Minister shall decide on land use levy
exemption in other cases submitted by the Minister of Finance at the proposal
of ministers, heads of ministerial-level agencies or government-attached
agencies or chairpersons of provincial-level People’s Committees.
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Article 12. Land use levy reduction
1. A 50% reduction of land use levy for the land
area within the allocation quota for residential land is applicable to ethnic
minority households and poor households in localities not prescribed in Clause
2, Article 11 of this Decree upon issuance of a decision by a competent state
agency on land allocation; first-time recognition (grant of certificates) of
land use rights for currently used land or upon permission for change from
non-residential land to residential land.
Poor households shall be identified under the Prime
Minister’s decision while ethnic minority households or individuals shall be
identified under the Government’s regulations.
2. Land use levy reduction for residential land within
the allocation quota for residential land (including land allocation, change of
land use purpose and grant of certificates for current land users) is
applicable to people with meritorious service to revolution who are eligible
for land use levy reduction under regulations on people with meritorious
service.
3. The Prime Minister shall decide on land use levy
reduction in other cases submitted by the Minister of Finance at the proposal of
ministers, heads of ministerial-level agencies or government-attached agencies
or chairpersons of provincial-level People’s Committees.
4. The Ministry of Finance shall detail this
Article.
Article 13. Competence to determine and decide on land use levy to be
exempted or reduced
1. Based on dossiers and documents proving
entities’ eligibility for land use levy exemption or reduction under Articles
11 and 12 of this Decree, tax agencies shall determine payable land use levy
and land use levy to be exempted or reduced, specifically as follows:
a/ Directors of provincial-level Tax Departments
shall promulgate decisions on land use levy to be exempted or reduced for
economic organizations, foreign organizations and individuals and overseas
Vietnamese;
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2. The Ministry of Finance shall guide the order
and procedures for land use levy exemption or reduction prescribed in this
Article.
Section 3. LAND USE LEVY
COLLECTION AND PAYMENT
Article 14. Order of determination, and collection and payment of land
use levy
1. For economic organizations:
Based on cadastral records (information on land
users, land area, land location and land use purpose) submitted by land use
rights registration offices or natural resources and environment agencies; and
decisions of provincial-level People’s Committees approving specific land
prices used for land use levy calculation for projects or the Land Price Table
and land price adjustment coefficient, provincial-level Tax Departments (or
agencies authorized or decentralized under the law on tax administration)
shall, within 5 working days after receiving provincial-level People’s
Committees’ decisions approving land prices or after receiving cadastral
records from natural resources and environment agencies (or declaration
dossiers from economic organizations), determine land use levy and issue
notices of land use levy payment and send them to land-using organizations.
2. For households and individuals:
Based on cadastral records (information on land
users, land area, land location and land use purpose) submitted by land use
rights registration offices or natural resources and environment agencies; and decisions
of provincial-level People’s Committees approving specific land prices used for
land use levy calculation or the Land Price Table, land price adjustment
coefficient and households’ and individuals’ dossiers for grant of certificates
or change of land use purpose, tax agencies shall, within 5 working days,
determine land use levy and issue notices of land use levy payment and send
them to households and individuals.
3. If having insufficient grounds for determination
of payable land use levy, within 5 working days after receiving a dossier, tax
agencies shall notify such in writing related agencies, organizations and
individuals to supplement the dossiers; within 5 working days after receiving a
complete and valid dossier, tax agencies shall issue notices of land use levy
payment, and concurrently make a dossier for monitoring land use levy
collection and payment according to a form provided by the Ministry of Finance.
4. Time limits for land use levy payment:
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b/ Within the subsequent 60 days, land users shall
pay the remaining 50% of notified land use levy;
c/ Past the time limits specified at Points a and b
of this Clause, land users that fail to fully pay the notified land use levy
shall pay a late payment interest for the unpaid amount at a rate prescribed in
the law on tax administration, unless they file applications for owing land use
levy if they are eligible to owe.
5. If there is a change in the land use levy
calculation bases, tax agencies shall re-determine payable land use levy and
notify it to the persons concerned.
Land users that have fulfilled financial
obligations related to land use levy and request modification of detailed construction
master plans for which they have new land-related financial obligations (if
any), shall additionally pay land use levy into the state budget.
6. The Ministry of Finance shall assume the prime
responsibility for, and coordinate with the Ministry of Natural Resources and
Environment in, guiding the transfer of dossiers and coordination among tax
agencies, natural resources and environment agencies, finance agencies and
State Treasuries in the determination, calculation, collection and payment of land
use levy under this Article.
Article 15. Handling of compensation and ground clearance amounts
1. In case land development funds advance money for
compensation and ground clearance organizations to create clean land areas for
land allocation, persons allocated land by the State with land use levy through
or not through auction shall pay land use levy and the compensation and ground
clearance amount shall be handled as follows:
a/ Persons that are allocated land by the State who
are not eligible for land use levy exemption or reduction shall pay land use
levy into the state budget under law. The compensation and ground clearance
amount shall be refunded from the state budget to land development funds in
accordance with the law on the state budget;
b/ Persons that are allocated land by the State who
are eligible for land use levy exemption or allocated land without land use
levy shall pay the whole compensation and ground clearance amount under a plan
approved by a competent state agency into the state budget and this amount
shall be included in projects’ investment capital; for invested infrastructure
facilities and other construction facilities of the State, the compensation and
ground clearance amount shall be handled under a competent authority’s decision;
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2. Persons who are allocated land by the State not
through auction and voluntarily advance money for compensation and ground clearance
work under a plan approved by a competent state agency may deduct the advanced
amount from payable land use levy under the approved plan, provided that the
deducted amount must not exceed payable land use levy. The remaining
compensation and ground clearance amount not fully yet deducted from payable
land use levy (if any) shall be included in projects’ investment capital.
3. The compensation and ground clearance amount
specified in Clauses 1 and 2 of this Article includes the compensation, support
and resettlement amount and the fund for organizing compensation and ground
clearance.
4. The Ministry of Finance shall detail this
Article.
Article 16. Owing of land
use levy
1. Households and individuals that are permitted for
change of land use purpose or granted certificates shall pay land use levy
under Articles 5 thru 9 of this Decree; those that are allocated resettlement
land by the State and meet financial difficulties and wish to owe land use levy
may have the owing of land use levy written in certificates after filing
written requests enclosed with dossiers for grant of certificates or dossiers
for change of land use purpose or dossiers for resettlement land allocation or
after filing applications for owing of land use levy upon receipt of notices of
land use levy payment. Land users may pay owed land use levy in installments
within 5 years at most; after this 5-year limit, if failing to fully pay land
use levy, land users shall pay the remaining land use levy calculated based on
the land price applicable at the time of payment. Households or individuals
that pay owed land use levy ahead of schedule are entitled to support in the
form of deduction equal to 2% of the land use levy amount paid ahead of
schedule for each year of ahead-of-schedule payment.
2. Land users that are allowed to owe land use levy
since before the effective date of this Decree and still owe land use levy
within the permitted owing period may enjoy the support for ahead-of-schedule
payment prescribed in Clause 1 of this Article.
3. The Ministry of Finance shall guide the order
and procedures for owing and payment of land use levy prescribed in Clause 1 of
this Article.
Article 17.
Responsibilities of agencies and land users in land use levy determination and
collection
1. Finance agencies shall:
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b/ Determine amounts to be deducted from payable
land use levy;
c/ Act as the standing bodies of local councils for
land price appraisal, which shall organize the appraisal of specific land
prices used for land use levy calculation at the proposal of natural resources
and environment agencies in the case specified at Point b, Clause 3, Article 3
of this Decree for reporting to local councils for land price appraisal for
consideration before submission to provincial-level People’s Committees for
decision.
2. Natural resources and environment agencies and
land registration offices shall determine the place, location, area and type of
land, land use purpose and actual time for land handover (for cases of land
allocation before the effective date of the 2013 Land Law) as a basis for tax
agencies to determine payable land use levy.
3. Tax agencies shall:
a/ Determine payable land use levy and land use
levy amounts to be exempted or reduced under this Decree and notify them to
land users within the prescribed time limit;
b/ Organize, guide and examine, answer questions
and settle complaints about land use levy collection and payment in accordance
with the law on tax administration.
4. State Treasuries shall:
a/ Fully collect land use levy under notices of
land use levy payment and refrain from refusing collection for any reason;
b/ Refrain from postponing the collection of land
use levy to the subsequent day when receiving complete payment procedures from
persons with financial obligations.
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a/ Declare land use levy under the Law on Tax
Administration and guiding documents;
b/ Pay land use levy within the time limit written
in notices of tax agencies;
c/ Pay late payment interests under Article 18 of
this Decree if, past the land use levy payment deadlines notified by tax
agencies, they still fail to pay or fully pay land-use levy.
Article 18. Handling of
late payment
Land users shall pay late payment interests for
late payment of land use levy into the state budget. The levels of late land use
levy payment interests shall be determined in accordance with the Law on Tax
Administration and guiding documents.
Article 19. Complaints and
settlement of complaints
The lodging and settlement of complaints about land
use levy must comply with the Law on Complaints and guiding documents. Pending
settlement, complainants shall timely and fully pay the land use levy as
notified.
Article 20. Transitional
provisions
1. In case economic organizations are allocated
land by the State under the 2013 Land Law but have not fulfilled financial
obligations related to land use levy by the effective date of this Decree, land
use levy shall be handled as follows:
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b/ In case payable land use levy determined and
notified by a competent state agency fails to comply with law at the time of
determination and notification, provincial-level People’s Committees shall,
based on local practical conditions, direct the re-determination of land use
levy to ensure compliance with law. Additional payable amounts (if any) shall
be notified to economic organizations for payment to the state budget and they
need not pay late payment interests for such additional amounts for the period
before the re-determination. Economic organizations may continue to pay the
land use levy amount already determined and notified by a competent state
agency before the re-determination; and shall pay the deficit (if any) and late
payment interests as in the case specified at Point a of this Clause;
c/ In case economic organizations have not yet been
notified by a competent state agency of land use levy payment and have not paid
land use levy or have temporarily paid part of land use levy into the state
budget, land use levy shall be handled as follows:
Temporarily paid land use levy (if any) shall be
converted into land use levy paid (financial obligations fulfilled) for the
land area at the time of actual handover. For the remaining land area, land use
levy shall be paid under the land policy and at the land price at the time of
actual handover of land, and in this case, late payment of land use levy shall
be handled as follows:
- In case the late payment of land use levy is due
to a subjective cause on their part, economic organizations shall pay an amount
equivalent to the late land use levy payment interest prescribed by the law on
tax administration applicable in each period.
- In case the late payment of land use levy is not
due to a subjective cause on their part, economic organizations need not pay an
amount equivalent to the late land use levy payment interest.
The late land use levy payment interest shall be
calculated from the time of actual handover of land to the time of official
notification of payment of land use levy into the state budget at a rate of
interest for late fulfillment of financial obligations prescribed by law in
each period.
d/ In case land has not been actually handed over
in the field but a competent state agency still notifies payable land use levy
and economic organizations have paid land use levy into the state budget, the
paid amount shall be regarded as temporarily paid amount and handled as in the
case specified at Point b of this Clause.
dd/ The time of actual handover of land shall be
determined as follows:
- In case of handover of cleared land, the time of
actual handover of land is the time of issuance of a decision on land handover
by a competent state agency.
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For projects with a ground clearance duration of
two or more years which do not indicate a land handover schedule, the actual
handover of land shall be made every year based on the actual completion of
ground clearance in the field.
2. Determination of land use levy for households
and individuals that are allocated residential land before the effective date
of this Decree:
a/ Households and individuals that were allocated
residential land by a competent state agency between October 15, 1993, and July
1, 2004, and have not paid land use levy shall, upon grant of certificates by a
competent state agency, pay land use levy as follows:
- They shall pay 50% of land use levy calculated
based on the residential land price specified in the Land Price Table at the
time of submission of a valid dossier for grant of a certificate or at the time
of declaration for land use levy payment, for the land area within the
allocation quota for residential land in localities.
- They shall pay 100% of land use levy calculated
based on the residential land price, which is specified at Point b or c, Clause
3, Article 3 of this Decree, at the time of submission of a valid dossier for
grant of a certificate or at the time of declaration for land use levy payment,
for the land area exceeding the allocation quota for residential land in
localities (if any).
b/ Households and individuals that are allocated
residential land by a competent state agency between after July 1, 2004, and
before the effective date of this Decree, and have not paid land use levy
shall, upon grant of certificates by a competent state agency, pay land use
levy as follows:
- In case the payable land use levy determined and
notified by a competent state agency strictly complies with the law at the time
of determination and notification, households and individuals may continue to
pay land use levy into the state budget at the notified level and shall pay
late payment interests (if any) as prescribed by law applicable in each period.
- In case the payable land use levy determined and
notified by a competent state agency fails to comply with the law at the time
of determination and notification, tax agencies shall re-determine land use
levy to ensure compliance with law. Households and individuals shall pay
additional payable land use levy amounts (if any) into the state budget and
need not pay late payment interests for such additional amounts for the period
before the re-determination. They may continue to pay the land use levy amounts
already determined and notified by a competent state agency before the
re-determination; and shall pay the deficit (if any) and late payment
interests.
- In case households and individuals have not yet
been notified by a competent state agency of land use levy payment and have not
paid land use levy or have temporarily paid part of land use levy into the
state budget, temporarily paid land use levy (if any) shall be calculated as
land use levy paid (financial obligations fulfilled) for the land area at the
time of issuance of a land handover decision. Land use levy shall be paid for
the remaining land area under the land policy and at the land price at the time
of issuance of a land handover decision, and in this case, late land use levy
payment interests shall be handled as follows:
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In case the late land use levy payment is not due
to a subjective cause on their part, households or individuals need not pay an
amount equivalent to the late land use levy payment interest.
The late land use levy payment interest shall be
calculated from the time of issuance of a land handover decision to the time of
official notification of payment of land use levy into the state budget at a
rate prescribed for late fulfillment of financial obligations by the law
applicable in each period.
c/ Land prices used for land use levy calculation
in the cases specified at Points a and b of this Clause are land prices based
on the allocated land use purposes as prescribed at Points b and c, Clause 3,
Article 3 of this Decree at the time of issuance of a land handover decision.
This provision does not retrospectively apply to
cases in which land use levy has been paid into the state budget.
3. Land prices used for land use levy calculation
for households and individuals that have submitted a complete and valid dossier
for grant of a certificate or change of land use purpose before the effective
date of this Decree and now land use levy is determined:
a/ For the land area within the allocation quota
for residential land in localities, the land price used for land use levy
calculation is the land price specified in the Land Price Table;
b/ For the land area exceeding the allocation quota
for residential land in localities: In case of submission of a valid dossier
before March 1, 2011, the land price used for land use levy calculation is the
land price prescribed in the Land Price Table by provincial-level People’s
Committees. In case of submission of a valid dossier between March 1, 2011, and
before the effective date of this Decree, the land price used for land use levy
calculation is the land price prescribed in the Land Price Table multiplied by
(x) the land price adjustment coefficient.
4. Economic organizations that have advanced money
for compensation and ground clearance under a plan approved by a competent
state agency under the policy on compensation, support and resettlement upon
land recovery by the State before the effective date of the 2013 Land Law, may
continue to deduct the advanced amount from payable land use levy under
regulations on collection of land use levy applicable in each period before the
effective date of this Decree.
5. Overseas Vietnamese and foreign organizations
and individuals that are leased land by the State with full one-off rental
payment or participate in auctions organized by the State for land of projects
on construction of houses for sale or for combined sale and lease, have made
full one-off payment of land rental equal to payable land use levy as in the
case of land allocation with land use levy, for residential land, or based on
the auction-winning land price as prescribed in the 2003 Land Law, and wish to
shift to land allocation with land use levy under the 2013 Land Law, need not
pay land use levy.
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a/ In case of stably using land with houses since
before October 15, 1993, 40% of land use levy calculated based on the
residential land price specified in the Land Price Table, for the land area
within the allocation quota for residential land, shall be collected; or 100%
of land use levy calculated based on the residential land price specified at
Point b or c, Clause 3, Article 3 of this Decree, for the land area exceeding
the allocation quota for residential land (if any), at the time of issuance of
a decision on recognition of land use rights by a competent state agency, shall
be collected;
b/ In case of stably using land with houses between
October 15, 1993, and before July 1, 2004, 50% of land use levy calculated based
on the residential land price specified in the Land Price Table, for the land
area within the allocation quota for residential land, shall be collected; or
100% of land use levy calculated based on the residential land price specified
at Point b or c, Clause 3, Article 3 of this Decree, for the land area
exceeding the allocation quota for residential land (if any), at the time of
issuance of a decision on recognition of land use rights by a competent state
agency, shall be collected.
7. Collection of land use levy upon grant of
certificates to households and individuals currently using land with
(non-residential) construction facilities liquidated or sold by economic
organizations that were allocated land by the State without land use levy
before July 1, 2004
a/ In case the liquidation or sale amount is
inclusive of the value of land use rights, land use levy shall not be collected
upon grant of certificates;
b / In case the liquidation or sale amount is
exclusive of the value of land use rights, upon grant of certificates, land use
levy shall be collected as follows:
- In case of using stably land with houses since
before October 15, 1993, land use levy shall not be collected for the land area
within the allocation quota for residential land; for the land area exceeding
the allocation quota for residential land (if any), 50% of land use levy
calculated based on the residential land price specified at Point b or c,
Clause 3, Article 3 of this Decree at the time of issuance of a decision on
recognition of land use rights by a competent state agency, shall be collected;
- In case of using stably land with houses between
October 15, 1993, and before July 1, 2004, 50% of land use levy calculated
based on the residential land price specified in the Land Price Table, for the
land area within the allocation quota for residential land; for the land area
exceeding the allocation quota for residential land (if any), shall be
collected; 100% of land use levy calculated based on the residential land price
specified at Point b or c, Clause 3, Article 3 of this Decree at the time of
issuance of a decision on recognition of land use rights by a competent state
agency, shall be collected.
8. Households and individuals using land in a
stable manner before October 15, 1993, without the documents specified in
Clause 1, Article 50 of the 2003 Land Law, possessing certificates but still
owing land use levy, that submit a valid dossier of request for payment of owed
land use levy from the effective date of the Government’s Decree No.
84/2007/ND-CP of May 25, 2007, shall, upon payment of such land use levy, pay
land use levy under Clause 1, Article 6 of this Decree.
Article 21. Organization
of implementation
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a/ Guide the determination and payment of land use
levy; procedures and dossiers for land use levy exemption or reduction; and
procedures and dossiers related to the deduction of the compensation and ground
clearance amount under regulations;
b/ Prescribe the dossiers, declaration forms,
documents and forms of books for management of land use levy collection and
payment and decentralize the management of land use levy collection and payment
according to the state budget management decentralization and the land law;
c/ Examine and guide the appraisal of land prices
for land use levy calculation in accordance with the law on price;
d/ Inspect and examine the land use levy
collection;
dd/ Coordinate with related ministries and sectors
in reviewing regulations on land use levy exemption or reduction for entities
not defined in Articles 11 and 12 of this Decree and report such to the
Government or the Prime Minister for consideration and handling in accordance
with the Land Law;
e/ Assume the prime responsibility for, and
coordinate with the Ministry of Natural Resources and Environment in,
prescribing the dossiers, order and procedures for receipt and transfer of
dossiers among finance agencies, tax agencies, natural resources and
environment agencies and State Treasuries for land use levy determination and
collection.
2. The Ministry of Natural Resources and
Environment shall coordinate with the Ministry of Finance in guiding the
dossiers, order and procedures for receipt and transfer of dossiers among
finance agencies, natural resources and environment agencies, tax agencies and
State Treasuries at all levels for land use levy determination and collection.
3. Provincial-level People’s Committees shall:
a/ Promulgate Land Price Tables and land price
adjustment coefficients and decide on specific land prices as a basis for the
determination of payable land use levy;
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c/ Direct their specialized agencies in
coordinating with tax agencies in managing entities allocated land by the State
under this Decree;
d/ Conduct examination, and handle violations of
untruthful declaration or improper exemption from or reduction of land use
levy, causing damage to the State as well as land use levy payers;
dd/ Settle complaints and denunciations about land
use levy collection in accordance with the laws on complaints and
denunciations.
Chapter III
IMPLEMENTATION
PROVISIONS
Article 22. Effect
1. This Decree takes effect on July 1, 2014.
2. This Decree replaces the Government’s Decree No.
198/2004/ND-CP of December 3, 2004, on the collection of land use levy; the
Government’s Decree No. 44/2008/ND-CP of April 9, 2008, 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; and the
Government’s Decree No. 120/2010/ND-CP of December 30,2010, 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.
Article 23. Implementation
responsibility
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ON BEHALF OF
THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung
(*) Công Báo Nos 611-612 (23/6/2014)