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THE GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No: 46/2014/ND-CP
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Hanoi, May 15, 2014
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DECREE
REGULATIONS ON COLLECTION OF LAND RENT AND WATER SURFACE
RENT
Pursuant to the Law on
Government organization dated December 25, 2001;
Pursuant to the Law on
Land dated November 29, 2013;
Pursuant to the Law on
State budget dated December 16, 2002;
Pursuant to the Law on
investment dated November 29, 2005;
Pursuant to the Law on
Tax administration dated November 29, 2006; the Law on the amendments to the
Law on Tax administration dated November 20, 2012;
Pursuant to the Law on
Prices dated June 20, 2012;
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At the request of the
Minister of Finance,
The
Government issues the Decree imposing regulations on the collection of land
rent and water surface rent
Chapter
I
GENERAL
PROVISIONS
Article
1. Scope of regulation
This Decree regulates the
collection of land rent and water surface rent in these cases:
1. Land leased from the
State including land on the surface and the underground portions of the
aboveground constructions under the regulations of the Law on Land.
2. Land leased for the
State for building underground constructions serving business purposes other
than the underground portions of aboveground constructions under the
regulations of the Law on Land.
3. Rights to enjoyment of
land of the land users liable to the land rents recognized by the State.
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5. Switch from land
allocation by the State before the effective date of the Law on Land (July 01,
2014) to land leased from the State.
6. Water surface leased
from the State.
Article
2. Entities liable to land rent and water surface rent
1. The entities leasing
land from the State and paying annual land rents or lump sum land rents are:
b) Households and
individuals using land for the purposes of agricultural production, forestry,
aquaculture or salt making.
b) Households and
individuals that wish to continue using the agricultural land beyond the
allocation limits prescribed in Article 129 of the Law on Land.
c) Households and
individuals that use the commercial land; land for mineral extraction; land for
the production of building materials and ceramics; non-agriculture land.
d) Households and
individuals that use land for the construction of public works serving business
purposes.
dd) Households and
individuals that use salt making land to make salt beyond the local limits on
land allocation and economic organizations, overseas Vietnamese,
foreign-invested enterprises that use land for investment projects on salt
making in accordance with the regulations in Clause 1 Article 138 of the Law on
Land.
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g) Economic
organizations, overseas Vietnamese, foreign-invested enterprises using land to
carry out investment projects on agricultural production, forestry, aquaculture
and salt making; non-agricultual production and business land; land used for
building public works serving business purposes; land for the investment
projects on houses for lease.
h) Economic
organizations, overseas Vietnamese, foreign-invested enterprises leasing land
to invest in underground constructions under the regulations in Clause 2
Article 161 of the Law on Land.
i) Economic
organizations, self-financing public service provider, overseas Vietnamese,
foreign-invested enterprises using land to build public works.
k) Foreign diplomatic
missions using land to build their headquarters.
2. Entities leasing land
from the Stated and paying annual land rents are:
a) Military units using
land for the purposes of agricultural production, forestry, aquaculture and
salt making or those purposes in combination with the defense and security
duties.
b)
Economic organizations, households and individuals using land in the rivers,
canals and streams for aquaculture purpose in accordance with the regulations
in Point b Clause 1 Article 163 of the Law on Land.
c) Overseas Vietnamese
and foreign-invested enterprises using land in the rivers, canals and streams
for aquaculture purpose in accordance with the regulations in Point c Clause 1
Article 163 of the Law on Land.
3.
Organizations, individuals, overseas Vietnamese, foreign-invested enterprises
leasing land from the management boards of the hi-tech zones in accordance with
the regulations in Clause 2 Article 150 of the Law on Land; the management
boards of the economic zones in accordance with the regulations in Clause 3
Article 151 of the Law on Land.
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5. Organizations,
individuals, overseas Vietnamese, foreign-invested enterprises leasing water
surface from the State which is not prescribed in the Article 10 of the Law on
Land.
Article
3. Basis for calculation of land rent and water surface rent
1. The land rents paid by
the entities leasing land from the State under the regulations of the Law on
land are based on:
a) The leased land area.
b) The land lease term.
c) Unit prices with
regard to the annual land rents (hereinafter referred to as annual unit
prices); unit prices of the lease term with regard to the lump sum land rents
(hereinafter referred to as lump sum unit prices). In case of any land lease
auction, the unit price is the successful bid.
d) Methods of payment
(the annual land rent or lump sum land rent).
2. The water surface
rents paid by the organizations, individuals, overseas Vietnamese,
foreign-invested enterprises leasing water surface from the State not
prescribed in the Article 10 of the Law on Land are based on:
a) The leased water
surface area.
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c) Unit prices of the
leased water.
d) Methods of payment
(annual water surface rent or lump sum water surface rent).
Chapter
II
SPECIFIC
PROVISIONS
Section
1: Determination of land rent and water surface rent
Article
4. Unit price of leased land
1. In case of an annual
land rent without auction
Annual unit price = rate
(%) multiplied by (x) Land price
a) The rate (%) to
calculate the unit prices is 1%, except for:
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- Land in remote and
mountainous areas, islands, regions facing socio-economic difficulties or
facing extreme socio-economic difficulties; land used for agricultural
production, forestry, aquaculture, salt making; land used as production and
business premises of the projects on investment promotions and special
investment promotions under the regulations of the laws, the People’s
Committees of provinces shall provide the rates (%) of the land prices to
identify the annual unit prices but not less than 0,5% according to the current
conditions of such provinces.
The specific rate (%) is
issued according to each area, route conformable with each land use purpose and
published by the People's Committee of such province during the implementation.
b) The land prices used
for determining the land rents are identified based on the regulations in
Clauses 4 and 5 this Article.
2. In
case of a lump sum land rent without auctions.
The lump sum unit price
is the land price in the land lease term and determined based on the
regulations in Clauses 4 and 5 this Article.
3. In case of an auction
of right to lease land
a) In case of land lease
auction whose land rent is paid annually, the unit price of the leased land is
the successful bid in 1 year.
The reserve price used
for the auction of the right to lease land whose rent is paid annually is
determined based on the regulations in Clause 5 this Article. The successful
bids shall be stable in 10 years. The unit price of the leased land shall be
adjusted after such 10-year-period expires according to the policies on the
collection of land rents with regard to the annual land rent without auction.
The adjusted rate must not exceed 30% of the successful bid or the land rent of
the previous stable period.
b) In case of land
auction whose land rent is paid in lump sum, the unit price of the leased land
is the successful bid for the land lease term. The reserve price used for the
auction of the right to lease land is determined based on the regulations in
Clause 4 this Article.
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a) Determining the annual
land rents for the first period over which the land rents are stable
(hereinafter referred to as stable period); determining the annual land rents
and lump sum land rents without auctions; determining the land rents in cases
of switch from annual payment to lump sum payment in accordance with the
regulations in Clause 2 Article 172 of the Law on Land; determining the land
rents when receiving fixtures in accordance with the regulations in Clause 3
Article 189 of the Law on Land; determining annual land rents and lump sum land
rents when a state-owned company is equitized, provided the value of leased
land is VND 30 billion or higher (in case of central-affiliated cities); VND 10
billion or higher (in case of mountainous provinces); VND 20 billion or higher
(in case of other provinces)
b) Determining the
reverse prices used for land auctions to lease land in case of lump sum land
rents.
5. The method of land
price adjustment coefficients shall be applied when:
a) Determining the annual
land rents for the first stable period; determining the lump sum land rents
without auctions; determining the land rents in cases of switch from annual
payment to lump sum payment in accordance with the regulations in Clause 2
Article 172 of the Law on Land; determining the land rents when receiving fixtures
in accordance with the regulations in Clause 3 Article 189 of the Law on Land;
determining annual land rents and lump sum land rents when a state-owned
company is equitized, provided the value of leased land is VND 30 billion or
higher (in case of central-affiliated cities); VND 10 billion or higher (in
case of mountainous provinces); VND 20 billion or higher (in case of other
provinces).
b) Determining the annual
unit price when the unit prices of the leased land are adjusted for the next
stable period.
b) Determining the
reverse prices used for land auctions to lease land in case of annual land
rents.
The annual land price
adjustment coefficients shall be provided by the People's Committees of
provinces and applied to the cases prescribed in this Clause.
6. The Ministry of
Finance shall provide guidance on this Article.
Article
5. Determination of unit price of leased land to build underground
constructions
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a) In case of an annual
land rent, the unit price shall not exceed 30% of the annual rent for the
surface land having the same use purposes.
b) In case of a lump sum
land rent, the unit price shall not exceed 30% of the lump sum rent for the
surface land having the same use purposes and lease term.
c) The
People's Committees of provinces shall provide the unit prices for the land
used for building the underground constructions which are prescribed in Point a
and Point b of this Clause and conformable with the local conditions.
2. In case of land used
for building the underground constructions attached to the underground portions
of the aboveground constructions that the area of the underground constructions
exceeds the area of the surface land liable to land rent, the land rents of
such differential shall be determined in accordance with the regulations in
Clause 1 this Article.
Article
6. Determination of unit prices of leased land with water surface prescribed in
Article 10 of Law on Land
1. The unit prices of the
leased land with water surface shall be determined as follows:
a) The annual unit prices
and lump sum unit prices of the areas without water surface are prescribed in
the Article 4 of this Decree.
b) The annual unit prices
and lump sum unit prices of the areas with water surface are equal to or higher
than 50% of the annual unit prices or lump sum unit prices of the adjacent
areas having the same use purposes.
c) The
People’s Committees of provinces shall provide the specific payments to
calculate the land rents mentioned in Point b of this Clause.
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Article
7. Water surface rent brackets
1. The rent brackets of
the water surface which is not prescribed in Article 10 of the Law on Land and
Clause 3 this Article shall be prescribed as follows:
a) Projects using
immovable water surface: VND 20,000,000/km2/year to 300,000,000/km2/year.
a) Projects using movable
water surface: VND 100,000,000/km2/year to 750,000,000/km2/year.
2. The People's
Committees of provinces shall provide the water surface rent to each project
based on the water surface rent brackets prescribed in Clause 1 this Article. If the leased sea surface lies on two or more
provinces, the People’s Committees of such provinces shall decide a consistent
water surface rent; in case of disagreement, that shall be reported to the
Prime Minister for consideration.
3. The Ministry of
Finance shall give instructions on the procedures for the determination and
collection of water surface rents and sea surface rents of the projects on the
extraction of oil and natural gas in territorial waters and continental shelves
in Vietnam.
Article 8. Leased land use purposes
1. Leased land use
purposes are determined based on the purposes written in the Decisions on land
lease. Such purposes shall be determined based on the Land lease contracts in
the absence of Decisions on land lease.
2. In case of any entity
using land for the purposes subject to land lease under the regulations of the
Law on Land without the Decision on land lease and land lease contract, the
land lease purposes to calculate the annual land rent are the actual purposes
of using land.
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1. The leased land area
is the area written in the Decisions on land lease. If the area written in the
land lease contract exceeds the area written in the Decision on land lease, the
leased land area is the area written in the land lease contract.
2. The area liable to
land rents is determined by subtracting the area unliable to land rents from
the total leased land area under the regulations of the laws.
3. In case of any entity
using land for the purposes subject to land lease under the regulations of the
Law on Land without the Decision on land lease and land lease contract, the
area liable to land rent is the actual area in use.
Article
10. Land lease term.
The land lease term is
determined based on the Decisions on land lease, Recognitions for right to
enjoyment of land, Decisions on transfer of land, Decisions on switch from land
allocation to land lease, Decisions on the extension of the land lease term
issued by the competent authorities or Certificates of land ownership.
Article
11. Authorities in charge of determination of annual unit prices and lump sum
unit prices
1. The Directors of the
Provincial Departments of Taxation shall provide the annual unit prices and
lump sum unit price for the organizations, overseas Vietnamese,
foreign-invested enterprises; Directors of the Sub-departments of Taxation
shall provide the unit prices for the households and individuals based on the
specific land prices provided by the People’s Committees of provinces, land
price brackets, land price adjustment coefficients and rates (%) to determine
annual unit prices and lump sum unit prices.
2. In case of
disagreement on the unit price between the any land renter and the competent
authorities in charge of determination of the unit price, the President of the
People’s Committees of such province shall give a final decision.
Article
12. Determination of land rent and water surface rent
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An annual land rent is
calculated by multiplying the area liable to land rent and the unit price
prescribed in Clause 1 Article 4 (without auction of land lease) or in point a
Clause 3 Article 4 (with auction of land lease) or in Point a Clause 1 Article
5 (if the land is used for building underground constructions) or in Clause 1
Article 6 (if the land includes water surface) of this Decree.
2. With regard to the
lump sum land rents
a) A lump sum land rent is
calculated by multiplying the area liable to land rent and the lump sum unit
price.
a) A lump sum rent for
land with water surface is calculated by multiplying the area liable to land
rent and the lump sum unit price for land with water surface.
3. With regard to the
water surface lease other than the cases prescribed in Article 10 of the Law on
Land
a) An annual water
surface rent is calculated by multiplying the leased surface water area and the
unit price of the leased water prescribed in the Article 7 of this Decree.
a) A lump sum water
surface rent is calculated by multiplying the leased surface water area and the
water surface lease term and the unit price of the leased water surface
prescribed in the Article 7 of this Decree.
4. Any economic organization
buy the legal piece of the land from other organizations or individuals to
carry out any investment project conformable with the planning and land-use
plan that must change the land use purpose after the receipt and must pay the
land rent in accordance with the regulations in Article 57 and Article 73 of
the Law on Land shall be dealt with as follows:
a) In case of the legal
receipt of the agricultural land from the households and individuals under the
regulations of the law on land, the amount that the economic organization pays
to buy the land shall be deducted from the land rent payable (in case of the
lump sum land rent) or converted into the lease period proportional to the
amount paid (in case of the annual land rent) The amount that the economic
organization pays to buy the land shall be determined as follows:
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- If the land price to
calculate the unit price is determined by the methods of direct comparison,
deduction, income, surplus, the price of the transferred land shall be
determined by the such methods at the time the land use purpose is changed.
b) In case of legal
receipt of the levied non-agricultural land which is other than the residential
land and allocated by the State and the land rent which is not funded from the
State budget, the amount that is paid by the economic organization shall be
deducted from the land rent payable (in case of the lump sum land rent)
provided that the land use purpose is changed in accordance with the
regulations in Point g Clause 1 Article 57 of the Law on Land and the land is
leased from the State. If the economic chooses to pay annual land rent, the
amount that is paid for the land shall be converted into the lease period
proportional to such amount at the time the change in the land use purpose is
approved by a competent authority.
The abovementioned amount
that the economic pay to buy the land shall be determined based on the lump sum
land rent in the remaining land use term under the regulations of the Law of
this Decree.
c) In case of the receipt
of the non-levied land allocated by the State and other than the agricultural
land or the receipt of fixtures on the leased land whose rent is paid annually,
the economic organization shall pay the land rent under the regulations of this
Decree when the land use purpose is changed provided that the land is leased
from the competent authority.
d) In case of the receipt
of the land (other than the agricultural land) in a stable and long use term
which is issued with a certificate of land under the regulations of the laws
before the effective date of the Law on Land 2013 and used for the purposes of
non-agricultural production and business, the land rent is exempted.
5. Whether the land used
for purposes liable to the land rent or not, the land rent payable is
determined according to the lease area of the land use purposes.
6. If an investor leases
land from the State and pays the lump sum land rent under the regulations of
the laws or leases land that was initially allocated, (s)he shall pay
the additional land rent to the State budget when (s)he request the adjustment
to the specific construction planning leading to financial obligations (if
any).
7. The rent of land used
for building the headquarter of any foreign diplomatic mission signing a land
lease term of at least 70 years shall be paid as follows:
a) In case of annual land
rent, the determination and collection of land rent are similar to those of the
Vietnamese organizations leasing land from the State.
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8. In case an project is
behind the schedule in accordance with the regulations in Point I Clause 1
Article 64 of the Law on Land and given an extension for 24 months by the
competent authorities, its owner must pay an additional amount in proportion to
the annual land rent within such extension and such additional amount is
determined in accordance with the regulations in Clause 1 Article 4 and Clause
1 Article 12 of this Decree.
9. The Ministry of
Finance shall provide guidance on this Article.
Aticle
13. Handling of compensation for site clearance
1. In case the Land
development fund gives an advance to an organization to provide the
compensation for the site clearance so that the land can be ready for lease
with auction or not, such compensation shall be handled as follows:
a) In case the land rent
is not exempted or reduced as prescribed in the regulations in Articles 19 and
20 of this Decree, the entity leasing land from the State must pay the land
rent to the State budget under the regulations of the laws. Such advance shall
be repaid to the Land development fund by the State budget under the
regulations of the law on State budget.
b) In case the lump sum
rent is exempted in accordance with the regulations in Article 19 of this
Decree, such compensation for the site clearance shall be repaid by the entity
leasing land from the State to the State budget according to the plan approved
by the competent authorities and included in the investment of the project.
c) In case an amount of
the land rent is exempted or reduced in accordance with the regulations in
Article 19 and Article 20 of this Decree, the compensation shall be repaid by
the entity leasing land from the State to the State budget according to the
plan approved by the competent authorities and shall be deducted from the land
rent. The remaining amount (if any) shall be included in the investment of the
project.
2. c) The compensation
which is voluntarily advanced by an entity leasing land without auction or
leasing land from the State accordance with the plan approved by the competent
authority shall be deducted from the land rent according to the plan approved
by the competent authorities; the deducted amount must not exceed the land
rent. The remaining compensation which is not deducted from the land rent (if
any) shall be included in the investment of the project.
3. The compensation for
the site clearance prescribed in Clause 2 and Clause 2 this Article includes
the compensation, support, and resettlement and the expenditure on the
compensation for the site clearance.
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Article
14. Stable period of unit price of leased land and leased water surface of
projects paying annual land rents
1. The annual unit price
of leased land, unit price of leased land used for building the underground
constructions, unit price of leased land with water surface of each project
shall be stable in 05 years from the approval of the State for the land lease,
change in land use purposes, switch from land allocation to land lease, and
recognition of right to enjoyment of land. After a stable period ends, the
Directors of the provincial Departments of Taxation and Directors of the
Sub-departments of taxation shall adjust the unit price of leased land, unit
price of leased land used for building the underground constructions, unit
price of leased land with water surface in the next period in accordance with
the regulations in Articles 4, 5 and 6 of this Decree.
2. The annual unit price
of the leased water surface of each project shall be stable in 05 years from
the approval of the State for the water surface lease. After a stable period
ends, the People’s Committee of provinces shall adjust the unit price of the
leased water surface in the next period in accordance with the regulations in
Articles 7 of this Decree.
3. The unit price of the
leased land, land used for building the underground constructions, land with
water surface and leased water surface shall be adjusted if:
a) The stable period of
any project which has paid the land rent and water surface rent expires in
accordance with the regulations in Clause 1 and Clause 2 of this Article.
b) The land use purpose
of any project is changed (the unit price shall be adjusted according to the
new purpose at the time the purpose is changed).
4. In case of any entity
using land for the purposes subject to land lease under the regulations of the
Law on Land 2013 without the Decision on land lease and land lease contract,
the unit price shall not be stable in accordance with the regulations in Clause
1 this Article.
5. The Ministry of
Finance shall give guidance on the procedures for the adjustment to the unit
prices of the leased land and leased water surface when a stable period ends as
prescribed in Clause 1 and Clause 2 this Article.
Article
15. Application of unit prices of leased land and leased water surface
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2. The unit prices of
projects leasing land and water surface before the effective date of this
Decree which are in the stable period shall continue to be stable in the
remaining time. If the unit prices of a stable period are higher than the unit prices
prescribed in this Decree, the unit prices of the stable period shall be
adjusted according to this Decree from January 01, 2015.
3. If the time for the
adjustment to the unit prices of the projects leasing land and water surface
and paying annual rents other than the cases prescribed in the regulations in
Clause 7 this Article is before the effective date of this Decree but the unit
prices are not adjusted, such unit prices shall be adjusted under the
regulations of this Decree for the remaining land lease term. If the unit
prices in the time the land has been used have not adjusted, such unit prices
shall be adjusted according to the policies and laws of each stage to pay the
land rents.
4. The unit prices of the
leased land and leased water surface with regard to the projects leasing land
and water surface before the effective date of this Decree and paying lump sum
rents shall not be re-determined under the regulations of this Decree.
5. In case the land and
water surface have been leased before the effective date of this Decree and
their lump sum rents have been paid, the unit prices of the leased land and
leased water surface shall not be re-determined under the regulations of this
Decree. If a term for which the land rents and water surface rents are paid
expires, the unit prices of the leased land and leased water surface in the
next term shall be re-determined according to the policies and land prices at
the time of the adjustment.
6. If a lessor is
permitted by the competent authorities to use the land rent and water surface
rent as investment in the partnership before the effective date of this Decree,
the land prices shall not be regulated by this Decree. The unit price of the
leased land and leased water surface shall be re-determined under the
regulations of Articles 4, 5, 6 and 7 of this Decree after such partnership
expires.
7. If the unit price of
the leased land and leased water surface and adjusting principles of the unit
price are prescribed in either Investment certificate (investment license),
Decision on land lease and Land lease contract issued by the competent
authorities (signed) under the regulations on the unit prices of the leased
land and leased water surface of the Ministry of Finance (Decision No.
210A-TC/VP dated April 01, 1990; Decision No. 1417/TC/TCDN dated December 30,
1994, Decision No. 179/1998/QD-BTC dated February 24, 1998, Decision No.
189/2000/QD-BTC dated November 24, 200 and Decision No. 1357TC/QD-TCT dated
December 30, 1995) with regard to any project leasing land and water surface
before the effective date of this Decree:
a) The unit price of the
leased land which has not been adjusted under the regulations in the Clause 2
Article 9 of the Decree No. 142/2005/ND-CP dated November 14, 2005 of the
Government shall be adjusted in proportion to each adjusting period by the
adjusting rate (%) prescribed in the Investment certificate (investment
license); Decision on land lease or Land lease contract.
a) In case of the unit
price of the leased land adjusted under the regulations in the Clause 2 Article
9 of the Decree No. 142/2005/ND-CP dated November 14, 2005 of the Government,
reissuance of the Investment certificate (investment license) or change in the
form for the Land lease contract due to the regulations on the administrative
procedures, which leads to the absence of the adjusting principles of the unit
prices on such papers, the unit price in the next term shall be adjusted by a
rate not higher than the rate (%) prescribed in either three abovementioned
papers in comparison with the previous stable period and such adjusted unit
price shall apply of the remaining land lease term provided that the land use
purposes remain the same.
Article
16. Switch from annual land rent to lump sum land rent
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Article
17. Payment for land rent upon change in land use purposes
1. In case of change in
the land use purposes of any land user as prescribed in Points d, dd, g Clause
1 Article 57 of the Law on Land, (s)he must pay the land rent as follows:
a) Provided that
non-levied agricultural land and non-agricultural land allocated by the State
are switched over to the non-agricultural land leased from the State, the land
user must pay the annual land rent or lump sum land rent according to the type
of land after the land use purpose is changed.
b) In case of change in
the land use purpose among the types of land prescribed in the Point g Clause 1
Article 57 of the Law on Land, the lump sum land rent shall be the differential
between the land rent for the land after the land use purpose is change and the
land rent for the land before the land use purpose is changed in proportion to
the remaining land use term; the annual land rent shall be the land rent for
the land after the land use purpose is changed under the regulations of this
Decree.
2. If the land use term
of an entity liable to the land rent is extended, (s) he shall fulfill the
financial obligations for the extended time following the policies and laws at
the time of extension.
3. The Ministry of
Finance shall provide guidance on this Article.
Section
2: EXEMPTION OF, REDUCTION IN LAND RENT AND WATER SURFACE RENT
Article
18: Rules for exempting, reducing land rent and water surface rent
1. The land rent and
water surface rent is exempted and reduced according to each investment project
along with the new land lease.
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3. The exemption and
reduction in land rent or water surface rent prescribed in Articles 19 and 20
of this Decree shall be directly granted to the entities that lease land from
the State and determined based on the land rent, water surface rent.
4. Any active project
whose exemption or reduction in land rent and water surface rent is higher than
the exemption and reduction prescribed in this Decree shall receive such
incentives in the remaining time. If the exemption or reduction is less than
the prescribed ones, the prescribed incentives shall apply in the remaining
time from the effective date of this Decree.
5. The exemption and
reduction in land rent or water surface rent shall not apply to projects on
natural resource and mineral extraction
6. The land rent and
water surface rent of the renters shall be exempted or reduced after they
complete the procedures for the exemption and reduction under the regulations.
7. If any land or water
surface renter whose rent is permitted to be exempted and reduced by a
competent authority under the regulations of this Decree fails to satisfy the
conditions of the exemption and reduction in the land rent or water surface
rent during the management and use of land or uses the land for the purposes
different from the ones written in the decision on land lease or land lease
contract other than the land withdrawal under the regulations of the law on
land, he must repaid the exempted and reduced amount and pay late payment
interest determined based on the exempted and reduced amount to the State
budget under the regulations of the law on tax administration.
8. If an entity leasing
land from the State pays a lump sum for the entire lease term and enjoys the
land rent exemption but wishes to pay the land rent during the lease term,
(s)he shall fulfill the financial obligations and has the rights and
obligations of land similar to the entities paying the land rent.
Article
19: Exemption of land rent and water surface rent
1. The land rent and
water surface rent shall be exempted in these cases:
a) The investment
projects which are given investment incentives to be carried out in the areas
facing extreme socio-economic difficulties.
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c) The projects using
land to build dorms for the students which is funded by the State budget,
demanding that the units in charge do not include the land rents in the house
rents.
d) Land used for
agricultural production of the ethnic minorities; land used for the projects on
the plantation of protection forests and forest reclaimation.
dd) Land used for
building public works of the public service providers; land used for building
research establishments of the science and technology enterprises if these
relevant conditions (if any) are satisfied such as: land used for building
laboratories, technology incubators and business incubators, experimental
establishments and experimental production establishments
e) Land used for building
establishments providing airline services other than the land used for building
establishments doing airline service business.
g) Land used for building
head offices of cooperatives, drying grounds, warehouses; establishments
providing services for agricultural production, forestry, aquaculture and salt
making.
h) Land used of building
maintenance and repair stations, parking lots (including the ticket counters,
executive areas, public service areas) providing services for the public
transportation under the regulations of the law on road transportation.
i) Land used for building
water supply constructions including: water extraction and water treatment
constructions, pipelines, constructions in the water supply pipeline system and
constructions facilitating the management and operation of the water supply
system (administrative offices, executive offices, factories, sheds).
k) Land used for building
infrastructure in the industrial zones, industrial complexes , processing and
exporting zones according to the planning which is approved by the competent
authorities and prescribed in Clause 2 Article 149 of the Law on Land.
2. The land rents and
water surface rents shall be exempted during the fundamental construction
period according to the projects approved by the competent authorities for most
3 years from the effective date of the land lease contracts. If a land renter
uses land for the agricultural production (planting perennials) according to
the project approved by the competent authorities, the land rent exemption
applies to each type of perennial during the fundamental construction period in
accordance with the process for planting and caring perennials regulated by the
Ministry of Agriculture and Rural development. The land rents and water surface
rents are exempted during the fundamental construction period of the periods in
association with the land lease from the State, switch from non-levied land
allocation to land lease, excluding the construction investments in renovation,
enlargement of production and business establishments and replantation on the
land leased from the State.
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a) Three (3) years with regard
to the projects on the List of domains entitled to investment incentives; new
business establishments of the economic organizations which is moved due to the
planning or environment pollution.
b) Seven (7) rears with
regard to the investment projects on the regions facing socio-economic
difficulties.
c) Eleven (11) years with
regard to the investment projects on the regions facing extreme socio-economic
difficulties; investment projects on the List of domains entitled to special
investment incentives; projects on the List of domains entitles to investment
incentives which are invested in the regions facing socio-economic
difficulties.
d) Fifteen (15) years
with regard to the projects on the List of domains entitled to investment
incentives which are invested in the regions facing extreme socio-economic
difficulties; projects on the List of domains entitled to special investment
incentives which are invested in the regions facing socio-economic
difficulties.
The List of domains
entitled to investment incentives and special investment incentives, the
regions facing socio-economic difficulties, the regions facing extreme
socio-economic difficulties are prescribe on the regulations of the law on
investment.
The List of
administrative divisions entitled to land rent incentives only applies to the
administrative divisions with specific administrative boundaries.
4. The land rents of the
economic zones and hi-tech zones are exempted under the regulations of the
Government or the Prime Minister on the investment incentives with regard to
the economic zones and hi-tech zones.
5. With regard to the
construction projects on the headquarters of the diplomatic missions, foreign
consular offices and the representative agencies of international organizations
in Vietnam according to the International Agreement to which Vietnam is a State
Party, the land rent is exempted according to the Agreement or principle of
reciprocity.
6. The projects which are
allocated levied land by the State before July 01, 2014 and exempted from the
land rents shall continue to be exempted from the land rents for the remaining
land use period when they lease land.
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8. The investment
projects on the agriculture and rural areas shall be exempted from the land
rents under the regulations of the Government on the investment incentives for
agriculture and rural areas.
9. The rents of the
agricultural land area within the local limits under the regulations of the
laws with regard to the farm households, members of agricultural cooperatives
under all inclusive agreements with the enterprises, agricultural production
cooperatives switching over to land lease and signing land lease contracts with
the competent authorities shall be exempted until the end of 2020 under the
regulations of the Law on Land.
10. The Prime Minister
shall consider and decide to grant the land rent exemption in other cases which
are requested by the Minister of Finance according to the proposals of the
Ministers, Heads of ministerial-level agencies, Governmental agencies and
Presidents of the People’s Committees of provinces.
Article
20. Reduction in land rent and water surface rent
1. The land rents and
water surface rents shall be reduced in these following cases:
a) A land rent for the
land leased by a cooperative to be used as business and production premises shall
be reduced by 50%.
b) A rent for the land or
water surface leased to serve the purposes of agricultural production,
forestry, aquaculture and salt making shall be reduced by a corresponding rate
if less than 40% of its yield is damaged by disaster or conflagration; exempted
if 40% or more of its yield is damaged in such year.
b) A rent for the land or
water surface leased to serve the purposes of production and business other than
the agricultural production, forestry, aquaculture and salt making or the case
prescribed in the Clause 2 this Article shall be reduced by 50% during the
pause in production and business in case of disaster, conflagration or force
majeure.
2. The land rent of the
economic zones and hi-tech zones is reduced under the regulations of the
Government or the Prime Minister on the investment incentives with regard to
the economic zones and hi-tech zones.
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4. With regard to the
construction projects on the headquarters of the diplomatic missions, foreign
consular offices and the representative agencies of international organizations
in Vietnam according to the International Agreement to which Vietnam is a State
Party, the land rent is reduced according to the Agreement or principle of
reciprocity.
5. The Prime Minister
shall consider and decide to offer the land rent reduction in other cases which
are requested by the Minister of Finance according to the proposals of the
Ministers, Heads of ministerial-level agencies, Governmental agencies and
Presidents of the People’s Committees of provinces.
Article
21. Authority to determine and decide exempted and reduced land rent and water
surface rent
1. According to the
documents and papers of the entities entitled to the exemption and reduction in
the land rent and water surface rent prescribed in Article 19 and Article 20 of
this Decree, the tax authorities shall determine the amounts payable by the
land renters or water surface renters and the amount that is exempted or
reduced, in particular:
a) The Directors of the
Provincial Departments of Taxation shall decide the exempted amounts with
regard to the economic organizations, foreign organizations and individuals and
overseas Vietnamese who lease land.
a) The Directors of the
Provincial Sub-Departments of Taxation shall decide the reduced amounts with
regard to the households and individuals who lease land.
2. The Ministry of
Finance shall give instructions on the procedures for the exemption and
reduction in the land rents and water surface rents prescribed in this Article.
Section
3. COLLECTION OF LAND RENT AND WATER SURFACE RENT
Article 22. Procedures for determination of land rent and
water surface rent
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a) Within 05 working days
from the receipt of a complete cadastral dossier under the regulations, the tax
authorities shall determine the land rent and water surface rent and send a
notification of the land rent and water surface rent to the entity liable for
the payment.
b) Within 05 days from
the receipt of a dossier, if the land rent or water surface rent has not been
determined due to lack of information, the tax authorities shall send a written
notification to the applicant to complete the dossier; after the cadastral
dossier is completed, the tax authorities shall determine the land rent and
water surface rent and send a notification of the land rent and water surface
rent to the entity liable for the payment after 05 working days from the
receipt of a additional dossier.
2. The tax authorities
shall directly send an annual notification of the land rent and water surface
rent to the entity liable for the payment. If there is any change in the basis
for the calculation of the land rent and water surface rent, the land rent and
water surface rent must be re-determined and notified to the entities liable
for the payment.
3. After the stable
period of the unit prices of the leased land and leased water surface, the tax
authorities shall notify the renter of the adjustment to the land rent and
water surface rent for the next stable period under the regulations of the laws
at the time of the adjustment.
4. The tax authorities
shall compile a dossier on the collection and payment for the land rent and
water surface rent using the forms provided by the Ministry of Finance.
Article
23. Determination of land rent and water surface rent payable in case of
exemption and reduction in land rent and water surface rent
1. In
case the land rents and water surface rents are paid annually
a) With regard to the
land rent and water surface rent exemption prescribed in Article 19 of this
Decree, the annual land rents and water surface rents must be paid at the time
the renters begin to pay their rents after the exemption period expires which
are determined as follows:
The land rent or water surface rent payable
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Annual unit price at the time the renters begin to pay
land rents and water surface rents
x
Area liable for land rent of water surface rent
b) With regard to the
reduction in land rent and water surface rent (if any) according to the
regulations in Article 20 of this Decree
The land rent or water surface rent payable
=
Annual unit price
x
Area of land and water surface whose rent is payable
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Reduced amount under regulations in Article 20 this
Decree (if any)
c) With regard to any
investor who voluntarily advances the compensation for the site clearance in
accordance with the regulations in Clause 2 Article 13 of this Decree, after
the exempted or reduced amount is deducted in accordance with the regulations
in Point a and Point b this Clause, the advanced amount shall be deducted from
the land rent payable. The number of years and months to pay the land rent is
calculated based on the following formula:
n =
The advanced compensation for site clearance according to
the projects approved by the competent authorities
Annual land rent and water surface rent payable
n: number of years or
months unliable for land rent or water surface rent
2. In case of the lump
sum land rents and water surface rents
b) With regard to the
land rent and water surface rent exemption in accordance with the regulations
in Article 19 of this Decree
The land rent or water surface rent payable
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The lump sum unit price of the lease term after the
exemption period is deducted in accordance with the regulations in Clause 19
of this Decree
x
Area liable to land rent or water surface rent
b) With regard to the
reduction in land rent and water surface rent in accordance with the
regulations in Article 20 of this Decree
The land rent or water surface rent payable
=
The land rent or water surface rent determined in Point a
this Clause
-
The reduced amount under regulations in Article 20 this
Decree
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The land rent or water surface rent payable
=
The land rent or water surface rent payable after the
exempted or reduced amount is deducted under regulations in Point a and Point
b this Clause
-
The advanced compensation for site clearance according to
the project approved by the competent authorities
Article
24. Collection and payment for land rent and water surface rent
1. The land rents and
water surface rents shall be paid to the State budget in VND; if the foreign
organizations and individuals, overseas Vietnamese pay the land rent and water
surface rent in foreign currencies, such amounts shall be converted into VND
under the regulations of the laws at the time of payment.
2. The payment for land
rents and water surface rents is prescribed as follows:
a) The tax authorities
shall send notifications of the payment for the land rents and water surface
rents to the renter as well as the land registry offices or authorities of
natural resources and environment.
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3. 3. In case the land
rents and water surface rents are paid annually, the annual rents shall be paid
2 times: at least 50% of the rents shall be paid at the first time before May
31; the second time is before October 31.
4. In
case of the lump sum land rents and water surface rents
a) Each land renter must
pay 50% of his land rents prescribed in the notification within 30 days from
the day on which the Notification of the land rent and water surface rent is
signed by a tax authority.
b) The land renter must
pay the remaining amount within the next 60 days.
c) If the renter has not
completely pay the land rent prescribed in the Notification of the tax
authority within the period prescribed in Point a and Point b this Clause, he
must pay the late payment interest on the unpaid amount according to the
prescribed rate of the law on tax administration.
5. The Ministry of
Finance shall provide the declarations, documents, logbooks on the payment for
the land rents and water surface rents.
Article
25. Responsibilities of authorities, entities paying land rents, water surface
rents and airports authorities
1. The financial
authorities shall:
a) Calculate the price
adjustment coefficients and the specific rate (%) to determine the local unit
prices according to each route corresponding to each land use purpose and
request the People's Committees of provinces to consider promulgating them
under the regulations in Clause 5 Article 4 of this Decree.
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c) Determine the amounts
deducted from the land rents and water surface rents payable.
d) Act as the standing
agencies of the local land price assessment Councils responsible for assessing
the specific land prices to calculate the land rents according to the proposals
of the authorities of natural resources and environment with regard to the
cases prescribed in Clause 4 Article 4 of this Decree and report that to the
local land price assessment Councils for consideration before requesting the
People’s Committees of provinces to decide.
2. The authorities of
natural resources and environment, land registry offices shall:
Determine the location,
area, types of land, land use purposes, land and water surface lease term,
which serves as the basis for the determination of the rent and land rents,
water surface rents payable.
3. The tax authorities
shall:
a) Determine the unit
prices, rents for land used for building underground constructions, land with
water surface, water surface rents and notify the renters of the payment under
the regulations of this Decree.
b) Determine the unit
prices and notify the Airports authorities to collect the land rents of the
entities who lease the land and water surface located in the airports.
c) Organize, give
instructions, check, answer the questions and deal with the complaints about
the collection and payment for the land rents and water surface rents under the
regulations of the law on tax administration.
4. The agencies affiliated
to the Treasuries:
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b) Must not postpone the
collection until the following day when the entities responsible for fulfilling
the financial obligations complete the procedures for the payment.
5. Airports authorities
shall:
a) Provide the tax
authorities with the dossiers on land lease and water surface lease of the
renters who lease the land in the airports in accordance with the regulations
in Point b Clause 3 Article 156 of the Law on Land 2013.
b) be allowed to
authorize other agencies to collect the land rents and water surface rents of
the renters who lease the land and water surface in the airports under the
regulations of the law on tax administration.
c) Expedite the payment
for the land rents and water surface rents of the renters who lease the land
and water surface in the airports following the methods and deadlines written
in the Land lease contracts.
6. The land and water
surface renters shall:
a) Declare the land rents
and water surface rents under the regulations of the Law on Tax administration
and guiding documents.
b) Pay the land rents and
water surface rents following the methods and deadlines written in the Land
lease contracts.
a) Pay the late payment
interest in accordance with the regulations in Article 26 of this Decree if
they do not pay the full land rents and water surface rents after the deadlines
for the payment for land rents and water surface rents.
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In case of late payment
for the land rents and water surface rents to the State budget, the land and water
surface renters must pay the late payment interest. The late payment interest
on the land rents and water surface rents is determined based on the prescribed
rate of the Law on Tax administration and guiding documents.
Article 27. Complaints and handling of complaints
The complaints and
handling of complaints on the land rents and water surface rents shall be
implemented under the regulations of the Law on Complaints and guiding
documents. During the handling process, the persons who make the complaints
must pay the full land rents and water surface rents which are notified by the
competent authorities in time.
Section
4. RESPONSIBILITY TO COLLECT LAND RENT, WATER SURFACE RENT, TRANSITIONAL
PROVISIONS AND HANDLING OF ISSUES
Article
28. Responsibilities of Ministry of Finance
1. Give instructions on
the determination and payment for the land rents and water surface rents;
procedures and documents on the exemption and reduction in land rents and water
surface rents; procedures and documents related to the compensation deduction
under the regulations.
2. Provide the documents,
declarations, forms for logbooks on the collection and payment for the land
rents and water surface rents. Administer the collection of land rents and
water surface rents by the division of authority among the units in charge,
which is conformable to the division of authorities among the units in the
management of the State budget and the law on land.
3. Check and give
guidance on the land evaluation to calculate the land rents under the
regulations of the law on price.
4. Inspect the collection
of land rents and water surface rents.
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6. Take charge and
cooperate with the Ministry of Natural Resources and Environment in providing
the documents, procedures for the receipt and circulation of the documents
among the authorities of finance, tax and natural resources and environment in
determining the land rents and water surface rents and collecting them.
Article
29. Responsibilities of Ministry of Natural Resources and Environment
Cooperate with the
Ministry of Finance in providing instructions on the documents, procedures for
the receipt and circulation of the documents among the authorities of finance,
tax, natural resources and environment and State Treasuries at all level in
determining the land rents and water surface rents and collecting them.
Article
30. Responsibilities of the People's Committees of provinces
1. Promulgate the Land
price lists, land price adjustment coefficients, the rates (%) to calculate the
unit prices and rent rates with regard to the land used to build the
underground constructions, land with water surface and decide the specific land
prices which serves as a basis to calculate the land rents; decide the water
surface rents prescribed in Article 7 of this Decree with regard to each
specific project.
2. Direct the functional
agencies to complete the legal documents on land of the land users without land
lease contracts.
3. Direct the People’s
Committees at all levels to check, monitor the use of land of the land renters
and water surface renters and collect the land rents and water surface rents
under the regulations of this Decree.
4. Direct the regulatory
authorities affiliated to the People’s Committees of provinces to cooperate
with the tax authorities in administering the renters and collecting the land
rents and water surface rents under the regulations of this Decree.
5. Check and deal with the
cases in which the declarations are incorrect and the exemption and reduction
granted to ineligible entities, which cause damage to the State as well as the
entities paying the land rents.
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Article
31. Transitional provisions
1. Any
economic organization, household and individual, overseas Vietnamese leasing land
under the regulations of the Law on Land 2013 who has been allocated land and
paid the land rent before the effective date of the Law on Land 2013 shall
continue to use the land in the remaining land use term and be not required to
switch over to land lease. When the land use
term expires, they must switch over to land lease and pay the land rent under
the regulations of this Decree if such term is extended by the competent
authorities in accordance with the regulations in Clause 1 Article 60 of the Law
on Land.
2. Any economic
organization, household and individual, overseas Vietnamese leasing land under
the regulations of the Law on Land 2013 who has been allocated land and paid
the land rent before the effective date of the Law on Land 2013 shall not be
required to pay the land rent for the remaining land use term if they wish to
switch over to land lease.
3. Any economic
organization, household and individual, overseas Vietnamese leasing land under
the regulations of the Law on Land 2013 who has been allocated non-levied land
before the effective date of this Law must switch over to land lease from the
effective date of the Law on Land 2013 under the regulations in Clause 2
Article 60 of the Law on Land 2013 and must pay the land rents under the regulations
of this Decree.
4. Any overseas
Vietnamese, foreign-invested enterprise leasing land from the State and paying
the lump sum land rent for the entire lease term to carry out the investment
project on the construction of houses for commercial purposes before the
effective date of the Law on Land 2013 shall follow the policies on levied land
allocation if they wish to switch over to the levied land allocation under the
regulations of the Law on Land 2013.
5. Any
economic organization receiving the legal agricultural land from the households
and individual allocated non-levied land by the State to carry out the
investment project on the agricultural production before the effective date of
the Law on Land 2013 shall continue to use the land and be not required to pay
the land rent for the remaining period of such project. They must switch to land lease and pay the land rent under
the regulations of this Decree if they wish to continue to use the land after
the deadline of such project.
6. That any land renter
eligible to lease land and receiving the notification of payment for land rent
from a tax authority before the effective date of the Law on Land 2013 has not
fulfill his financial obligations at the time this Decree takes effect shall be
dealt with as follows:
a) In case of the lump
sum land rent, he shall continue to pay the land rent notified by the tax
authority and the late payment interest according to the prescribed rates of
the Law on Tax administration and guiding documents.
b) In case of the annual
land rent, he shall continue to pay the land rent notified by the tax authority
by 2015 and the late payment interest according to the prescribed rates of the
Law on Tax administration and guiding documents.
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8. Any household or
individual who has been allocated littoral land and riparian land before the
effective date of the Law on land 2013 for agricultural purposes shall continue
to use land in the remaining land allocation period. When the land allocation
period ends, if they wish to use land which is conformable with the planning,
land-use plan and obedient to the law on land, they must pay the land rent
under the regulations of this Decree when leasing land from the State in
accordance with the Article 141 of the Law on land 2013.
9. Any economic
organization that is allocated non-levied land by the State for the purposes of
agricultural production, forestry, aquaculture and salt making before the
effective date of the Law on Land 2013 and required to switch over to land
lease in accordance with the regulations in Article 133 of the Law on Land 2013
shall pay the land rent under the regulations of this Decree.
10. Any household and
individual, overseas Vietnamese leasing land under the regulations of the Law
on Land in 2013 that has been bought before the effective date of the Law on
Land in 2013 shall continue to use the land in the remaining land use term.
They are not required to switch over to land lease under the regulations of
this Law. When the land use term expires, they must switch over to land lease
and pay the land rent under the regulations of this Decree if such term is
extended by the competent authorities.
11. If the compensation
for the site clearance which has been advanced by an investor according to the
plan approved by a competent authority following the policies on compensation
and support for resettlement when the land is withdrawn by the State under the
regulations of the Law on Land 2003, has not been completely deducted from the
annual land rent under the regulations of the laws of each stage, the remaining
which has been determined by the competent authority shall continue to be
deducted and converted into the lease period proportional to the amount paid.
12. Any project leasing
land whose rent is paid annually from the State by auction under the
regulations of the Decree No. 121/2010/ND-CP dated December 30, 2010 of the
Government with the stable period of the unit price lasting 10 years shall
continue to apply the principles prescribed in the Decree No. 121/2010/ND-CP
after such period ends with the stable period of the unit price lasting 10
years.
Any project leasing land
whose rent is paid annually by the auction of right to lease land under the
regulations of the Decree No. 142/2005/ND-CP dated November 14, 2005 of the
Government with the stable period of the unit price lasting 5 years shall
continue to apply the principles prescribed in the Decree No. 142/2005/ND-CP
after such period ends with the stable period of the unit price lasting 5
years.
Article
32. Handling of specific issues
1. If an investor leasing
land from the State and paying the annual land rent to make construction and
business investment in the infrastructure in the industrial zones, industrial
complexes, processing and exporting zones, whose either Investment certificate (investment
license), Decision on land lease and Land lease contract issued by the
competent authorities (signed) prescribes the principles of the adjustment to
the unit price, sublets the land with the infrastructure which is paid in lump
sum before January 01, 2006, (s)he must pay the State the lump sum land rent
which is determined based on the unit price at the time such land is sublet
(based on the principle that after each stable 5-year-period the rent shall
increase by 15% in comparison with the previous period) and his or her annual
land rent paid to the State which is based on the abovementioned period with
regard to this area from the time such land is sublet (if any) shall be
deducted.
2. If the period of the
land rent reduction of any project whose land rent is reduced until 2014 under
the regulations of the Government and the Prime Minister on the solutions to
the difficulties in production, business, market support and handling of bad
debts, expires according to those policies during the stable period of the land
rents, such project shall be applied the land rents under the regulations in
this Decree from the January 01, 2015.
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4. That any land user leasing
land from the competent authorities before the effective date of this Decree
has not adjusted the land rent under the regulations in the Decree No.
142/2005/ND-CP dated November 14, 2005 and Decree No. 121/2010/ND-CP dated
December 30, 2010 and paid the annual land rent according to the Notification
of tentative payment issued by the tax authorities shall be dealt with as
follows:
a) In case of tentative
payment for the annual land rents based on the policies and land prices at the
time the Notification of the tentative payment for the land rents is issued,
the land rents shall be paid based on the tentative payment.
b) In
case of the tentative payment for the annual land rent based on the policies
and land prices before the effective date of the Decree No 142/2005/ND-CP dated November 14, 2005 other than the cases
prescribed in Clause 7 Article 15 of this Decree, the land rent shall be
adjusted, the tentative payment for the land rents shall be settled and the
land rent payable shall be collected under the regulations.
c) The tax authorities
shall determine and adjust the unit prices with regard to the cases prescribed
in Points a and b this Clause under the regulations in this Decree. Such unit
prices shall apply from July 01, 2014.
Chapter
III
IMPLEMENTATION
Article
33. Effect
1. This Decree takes
effect from July 01, 2014.
2. This Decree replaces
the Decree No. 142/2005/ND-CP dated November 14, 2005 of the Government
imposing regulations on collecting land rent and water surface rent; the Decree
No. 121/2010/ND-CP dated December 30, 2010 of the Government on the amendment
to some articles of the Decree No. 142/2005/ND-CP of the Government on
collecting land rent and water surface rent.
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The Ministries, Heads of
ministerial-level agencies, Heads of Governmental agencies, the Presidents of
People’s Committees of central-affiliated cities and provinces, land and water
surface renters shall implement this Decree./.
ON BEHALF OF THE GOVERNMENT
THE PRIME MINISTER
Nguyen Tan Dung