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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No: 10/2018/TT-BTC
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Hanoi, January
30, 2018
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CIRCULAR
AMENDMENTS
AND SUPPLEMENTS TO A NUMBER OF ARTICLES OF THE CIRCULAR NO. 76/2014/TT-BTC
DATED JUNE 16, 2014 BY MINISTRY OF FINANCE PROVIDING GUIDANCE ON THE
GOVERNMENT’S DECREE NO. 45/2014/ND-CP DATED MAY 15, 2014 ON LAND LEVY
Pursuant to the Land Law dated November 29,
2013;
Pursuant to the Government’s Decree No.
45/2014/ND-CP dated May 15, 2014 prescribing the collection of land use levy;
Pursuant to the Government’s Decree No.
135/2016/ND-CP dated September 09, 2016 on amendments and supplements to a number
of articles of the Decrees on collection of land levy, land and water surface
rents;
Pursuant to the Government’s Decree No.
01/2017/ND-CP dated January 06, 2017 on amendments and supplements to the
Decrees providing guidance on implementation of the Land Law;
Pursuant to the Government’s Decree No.
123/2017/ND-CP dated November 14, 2017 on amendments and supplements to a
number of articles of the Decrees on collection of land levy, land and water
surface rents;
Pursuant to the Government’s Decree No. 87/2017/ND-CP
dated July 26, 2017 defining Functions, Tasks, Powers and Organizational
Structure of Ministry of Finance;
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Minister of Finance promulgates a Circular to
provide amendments and supplements to a number of articles of the Circular No.
76/2014/TT-BTC dated June 16, 2014 by Ministry of Finance providing guidance on
the Government’s Decree No. 45/2014/ND-CP dated May 15, 2014 on land levy.
Article 1. Addition of Clause 6 below to Article
3:
“6. The percentage (%) used for calculation of
annual land rental as prescribed in Clause 3, Clause 4 of this Article shall be
determined according to the land use purpose as the land used for commercial
and service purpose corresponding to each land area and route, and shall be
decided by the Provincial-level People's Committee in accordance with
regulations of the Law on collection of land and water surface rents”.
Article 2. Amendments to Clause 4 and addition
of Clause 5 and Clause 6 below to Article 4:
“4. The remaining land use period determined by the
formula prescribed in this Article shall be expressed in months if it is
shorter than a full year, and considered as 01 month if it is shorter than a
month but not shorter than 15 days. Land levy shall not be imposed for the
remaining land use period which is shorter than 15 days.
5. If the purpose of the piece
of land which is transferred from the household or individual is changed from
the non-agricultural land (other than the residential land) to the land for
construction of an investment project from July 01, 2014 onwards, the land levy
to be paid shall be the difference between the land levy calculated according
to the detailed construction plan for the project given approval by the
competent authority and the land levy calculated according to the household or
individual’s housing construction plan of each region on the date on which the
permission for changes in purposes of the piece of land is made by the
competent authority.
6. If an economic organization
is allowed to change the purpose of the piece of land, which is allocated with
payment of land levies, in accordance with regulations in Clause 29 and Clause
30 Article 2 of the Decree No. 01/2017/ND-CP, it must pay the land levy which
is the difference between the land levy calculated according to the price of
the piece of land after change as prescribed in Clause 1 Article 3 of this
Circular over the determined land use term and the land levy calculated
according to the price of the piece of land before change over the remaining
use term n the date on which the permission for changes in purposes of the
piece of land is made by the competent authority."
Article 3. Addition of Clause 4 below to Article
5:
“4. If a household or an individual using the piece
of land changes the purpose of the piece of land, which is allocated with
payment of land levies, in accordance with regulations in Clause 30 Article 2
of the Decree No. 01/2017/ND-CP, that household or individual must pay the land
levy which is the difference between the land levy calculated according to the
price of the piece of land after change as prescribed in Clause 1 Article 3 of
this Circular over the determined land use term and the land levy calculated
according to the price of the piece of land before change over the remaining
use term n the date on which the permission for changes in purposes of the
piece of land is made by the competent authority."
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“Article 8a. Determination of land levies upon the
re-issuance of the Certificate which has been granted inconsistently with the
law:
1. When re-issuing the
Certificate which has been granted inconsistently with the law as prescribed in
Clause 41 Article 2 of the Decree No. 01/2017/ND-CP, the land levy shall be
calculated as follows:
a) In case the regulatory authority has issued the
Certificate inconsistently with the law regulations, the land levy payable at
the time of application for re-issuance of the Certificate shall be determined
according to the policies and land prices applicable at the time of issuance of
the former Certificate.
b) In case the Certificate has been issued
inconsistently with the law regulations due to the mistake of the land user,
the land levy payable at the time of application for re-issuance of the
Certificate shall be determined according to the policies and land prices
applicable at the time of re-issuance.
2. Collection, payment and
refund of financial obligations
a) If the land user has not yet paid the land levy
when being granted the Certificate or has paid an amount smaller than the
determined land levy, the land user is obliged to pay the deficit of land levy.
b) If the land user has paid an amount of land levy
higher than the determined amount of land levy payable, the land user shall
receive the surplus refunded by the Government as regulated by law.
c) Collection, payment and refund of financial
obligations of land users shall be carried out in accordance with the law on
land levies, the law on state budget, the law on taxation and relevant laws.”
Article 5. Amendments to Article 8:
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The land levies on residential land allocated ultra
vires to households and individuals before July 01, 2004 when such land is
recognized (granted the Certificate) shall be determined as prescribed in
Article 8 of the Decree No. 45/2014/ND-CP. To be specific:
1. Documentary evidence for
payment of land levies to competent authorities as prescribed in Point a and
Point b Clause 1 Article 8 of the Decree No. 45/2014/ND-CP shall include:
a) Receipts or invoices for the entitlement to use
the land or collect compensation according to the Decision No. 186/HDBT dated
31 May, 1990 of the Council of Ministers on compensation for damage against
agricultural land and forest land in case of changes in land use purposes.
b) Receipts or invoices as prescribed in the
Circular No. 60/TC-TCT dated July 16, 1993 by the Ministry of Finance providing
guidance on management of collection of state-owned house sale, allocation of
land for house or building construction.
c) Receipts or invoices or other documentary
evidence for payment for using land issued by the People's Committees or any
competent authorities in charge of allocating land ultra vires.
2. If the Certificate is
granted according to Clause 19 Article 2 of the Decree No. 01/2017/ND-CP, the
land levy shall be calculated and paid as per Article 8 of the Decree No.
45/2014/ND-CP”.
Article 6. Addition of Article 10a below after
Article 10:
“Article 10a. Collect the land levy when issuing
the Certificate in case the land area after re-measurement is greater than the
one specified in the Certificate proving the entitlement to use land granted to
the land user:
1. If the land user has been
granted the Certificate certifying the additional land area as prescribed in
Clause 20 Article 2 of the Decree No. 01/2017/ND-CP, the land user shall pay
the land levy on the additional land area according to the policies and land
price applicable at the date of issuance of the Certificate.
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Article 7. Addition of Article 11a below after
Article 11:
“Article 11a. In case land users who are allocated
pieces of land subject to land levies by the State before July 15, 2014 are
required to pay the land levy arrears, they must make payments within the
time-limits as prescribed in Clause 4 Article 14 of the Decree No.
45/2014/ND-CP”.
Article 8. Amendments to Clause 1 and Clause 2,
and addition of Clause 3 and Clause 4 below to Article 16:
“1. In case the land price is determined according
to direct comparison, subtraction, income-based, or surplus-based methods:
a) If the land prices used for calculation of the
land levies are announced by competent authorities as regulated by law at the
time of application for land levy exemption or reduction, the exempted or
reduced amounts of land levies shall be determined according to these land
prices.
b) If the land prices used for calculation of land
levies determined by competent authorities as regulated by law are not
available at the time of application for land levy exemption or reduction:
- The exempted amount of land
levy shall be determined according to the land price in the Table of land
prices and the land price adjustment coefficient announced by the
Provincial-level People's Committee.
- The reduced amount of land
levy shall be determined after the land prices used for calculation of land
levies are determined and announced by competent authorities.
2. If the land price used for
calculation of land levies is determined by adopting the land price adjustment
coefficient method, the exempted or reduced amounts of land levies shall be
determined according to the land prices in the Table of land prices and the
land price adjustment coefficients announced by the Provincial-level People's
Committee.
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4. If the user of land which
is allocated by the State and subject to land levy is eligible for enjoy land
levy exemption but wants to pay the land levy (refuses to enjoy such
exemption), the land levy to be paid shall be determined according to policies
and land price announced on the date on which the written request for payment
of land levy is submitted by the land user. In such cases, the land user shall
be entitled to rights as those in case where the land levy is not
exempted."
Article 9. Addition of Clause 7 and Clause 8
below to Article 17:
“7. If the land user entitled to defer land levy
payment before July 01, 2014 fails to pay the outstanding land levy:
a) If the land user deferred the land levy payment
before March 01, 2011, within a period of 5 years from March 01, 2011, the land
user shall be entitled to pay the outstanding land levies according to the land
price applicable at the time when the certificate proving his/her entitlement
to use the land is granted; after the period of 5 years, if the land user fails
to fully pay the outstanding land levies, the remaining amount of land levies
payable shall be determined according to the policies and land prices
applicable at the payment date.
b) If the land user deferred the land levy payment
between March 01, 2011 and July 01, 2014, regulations on payment of outstanding
land levies in the Decree No. 45/2014/ND-CP shall apply. The land user shall
repay the outstanding land levies within the period of 5 years from the date on
which the deferral is recorded; after 5 years from the date on which the
deferral is recorded, if the land user fails to fully repay the outstanding
land levies, the land user shall repay the remaining amount according to the
policies and land prices applicable at the time of repayment.
8. If the economic
organization that is granted the piece of land by the State in accordance with
the Land Law in 1993 and the Land Law in 2003 fails to fulfill all financial
obligations regarding the land levy before July 01, 2014, the land levy shall
be determined and paid in accordance with regulations in Point a, Point b and
Point dd Clause 1 Article 20 of the Decree No. 45/2014/ND-CP.
In case the economic organization has not yet been
notified by a competent authority of the land levy payment and has not paid the
land levy or has temporarily paid a part of the land levy to the state budget,
the temporarily paid amount of land levy (if any) shall be converted into the
land levy paid (financial obligations fulfilled) for the land area at the time
of actual handover. For the remaining land area, the land levy shall be
paid under the land policies and land price applicable at the time of actual
handover of land (if the land area is actually handed over before January 01,
2005, the land price for calculation of land levy shall be the one determined
at January 01, 2005), and in this case, the late payment of land levy shall be
handled as follows:
- In case the late payment of
land levy is due to a subjective cause on the part of the economic
organization, it shall pay an amount equivalent to the late land levy payment
interest as prescribed by the law on tax administration applicable in each
period.
- In case the late payment of
land levy is not due to a subjective cause on the part of the economic
organization, it needs not pay an amount equivalent to the late land levy
payment interest.
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Article 10. Entry into force
1. This Circular comes into
force from March 20, 2018.
2. In case where financial
obligations arise between the dates of entry into force of the Government's
Decree No. 135/2016/ND-CP, the Government's Decree No. 01/2017/ND-CP and the
Government's Decree No. 123/2017/ND-CP and the date of entry into force of this
Circular, such financial obligations shall be determined in accordance with
regulations of the Government's Decree No. 135/2016/ND-CP, the Government's
Decree No. 01/2017/ND-CP, the Government's Decree No. 123/2017/ND-CP and this
Circular.
3. Difficulties that arise
during the implementation of this Circular should be promptly reported to the
Ministry of Finance for consideration./.
PP. MINISTER
DEPUTY MINISTER
Huynh Quang Hai