THE GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
44/2008/ND-CP
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Hanoi, April 9,
2008
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DECREE
AMENDING
AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENT'S DECREE No.
198/2004/ND-CP OF DECEMBER 3, 2004, ON THE COLLECTION OF LAND USE LEVIES
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the November 26, 2003 Land Law;
Pursuant to the Investment Law;
At the proposal of the Minister of Finance,
DECREES:
Article 1.- To amend and
supplement a number of articles of the Government's Decree No. 198/ 2004/ND-CP
of December 3, 2004, on the collection of land use levies as follows:
1. To amend and supplement
Clause 3 of, and add Clause 6 to, Article 11 as follows:
"3. If an organization,
household or individual is eligible for both land use levy exemption and
reduction as specified in this Decree or other relevant legal documents, such
organization, household or individual will be entitled to land use levy
exemption; if an organization, household or individual is eligible for land use
levy reduction at different levels specified in this Decree or other relevant
legal documents, such organization, household or individual will be entitled to
the highest reduction level.
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2. To amend and supplement
Clause 1 of Article 12 as follows:
"1. Projects in the domains
in which investment is particularly encouraged and located in geographical
areas with exceptionally difficult socio-economic conditions are exempt from
land use levy.
The list of domains in which
investment is particularly encouraged and the list of geographical areas with
exceptionally difficult socio-economic conditions comply with the provisions of
the Investment Law and its guiding documents.
3. To amend and supplement
Clause 1 of Article 13 as follows:
"1. To reduce land use levy
in accordance with the Investment Law:
a/ A 50% reduction of land use
levy amounts payable into the state budget will be granted in the following
cases:
- Projects in the domains in
which investment is particularly encouraged and located in geographical areas
with difficult socio-economic conditions.
- Projects in the domains in
which investment is encouraged and located in geographical areas with
exceptionally difficult socio-economic conditions.
This provision does not apply to
preferential investment projects defined in Clause 3, Article 12 of this
Decree.
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- Projects in the domains in
which investment is encouraged and located in geographical areas with difficult
socio-economic conditions;
- Projects in the domains in
which investment is particularly encouraged;
- Investment projects located in
geographical areas with exceptionally difficult socio-economic conditions.
c/ A 20% reduction of land use
levy amounts payable into the state budget will be granted in the following
cases:
- Projects in the domains in
which investment is encouraged;
- Investment projects located in
geographical areas with difficult socio-economic conditions.
The list of domains in which
investment is particularly encouraged and domains in which investment is
encouraged; the list of geographical areas with exceptionally difficult
socio-economic conditions and geographical areas with difficult socio-economic
conditions comply with the Investment Law and guiding documents."
Article 2.-
Implementation provisions
This Decree takes effect 15 days
after its publication in "CONG BAO."
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Ministers, heads of
ministerial-level agencies, heads of government-attached agencies, and
presidents of provincial/municipal People's Committees shall implement this
Decree.
The Ministry of Finance shall
guide the settlement of problems arising in the course of implementing
regulations on land use levy exemption and reduction as reported by
provincial/municipal People's Committees.
ON BEHALF OF THE
GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung