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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.:
11/2018/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. 77/2014/TT-BTC
DATED JUNE 16, 2014 BY MINISTRY OF FINANCE PROVIDING GUIDANCE ON THE
GOVERNMENT’S DECREE NO. 46/2014/ND-CP DATED MAY 15, 2014 ON LAND AND WATER
SURFACE RENTS
Pursuant to the Land Law dated November 29,
2013;
Pursuant to the Government’s Decree No.
46/2014/ND-CP dated May 15, 2014 prescribing the collection of land and water
surface rents;
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.
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;
At the request of the Director of the Department
of Public Asset Management,
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Article 1. Clause 6a and Clause 10a below are
added to Article 5:
a) The allocation coefficient equals the ratio of
the land area used for land rent calculation to total usable floor area of the
building.
b) If the building has a basement, the total usable
floor area of the building shall include 50% of the basement area.
If the basement area is under the joint ownership
of users of the building, it shall be equally allocated to them.
In case the basement area is under the joint
ownership of land rent payers, it shall be equally allocated to them.
10a. If the land use term of a land user liable to
payment of land rent is extended, the land rent shall be determined according
to the land policies and land price at the time of extension.
In case of land lease with annual payment of land
rent, the stability cycle of land rent unit price shall be calculated from the
time of issuance of decision on extension of land lease period by a competent
authority.
At the end of the land lease period, if a decision
on extension of the land lease period is not yet made by a competent authority,
the land user must pay the land rent on an annual basis for the period from the
end of the land lease period to the effective date of the decision on extension
of the land lease period according to the unit price in the Table of land
prices, the land price adjustment coefficient, and the percentage (%) used for
calculation of the land rent unit price announced by the Provincial-level
People's Committee in every year. It is not allowed to apply the stable land
rent unit price (for every 5 years) during this period”.
Article 2. Clause 9 below is added to Article
12:
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a) If the land area for calculating the land rent
of the land lot or parcel is worth (calculated according to the land price in
the Table of land prices) less than VND 30 billion if it is located in a
central-affiliated city, or less than VND 10 billion if it is located in a
mountainous or highland area, or less than VND 20 billion if it is located in
any rest province:
Land rent paid in
lump sum for the entire remaining land lease period
=
Land price in the
Table of land prices
x
Land price
adjustment coefficient
x
Period for which
land rent is payable
Period of the land
category prescribed in the Table of land prices
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- The period for which the land rent is payable =
the land lease period - the actual period of using land
- The period of the land category prescribed in the
Table of land prices is according to the Government’s regulations on land
prices.
b) If the land area for calculating the land rent
of the land lot or parcel is worth (calculated according to the land price in
the Table of land prices) VND 30 billion or higher if it is located in a
central-affiliated city, or VND 10 billion or higher if it is located in a
mountainous or highland area, or VND 20 billion or higher if it is located in
any rest province, the land rent paid in lump sum for the entire remaining land
lease period shall be determined by the Provincial Department of Natural
Resources and Environment, appraised by the local land valuation council, in
which the Provincial Department of Finance is the Council's standing member,
and then submitted to the Provincial-level People's Committee for approval”.
Article 3. Clause 9a below is added to Article
17:
“9a. If the investor has paid the site
clearance compensation according to the plan approved by a competent authority
(including the case of self-agreement for compensation or self-transfer) in
accordance with the law before July 01, 2004 and has the piece of land leased
by the State from July 01, 2004 onwards, the amount of site clearance
compensation paid according to the plan approved by a competent authority, or
the value of the piece of land used for the purpose defined at the transfer
time, as determined and verified by a competent authority (in case of
self-agreement for compensation or self-transfer) at the time of self-agreement
or self-transfer may be subtracted from the land rent to be paid and must not
exceed this land rent amount. The amount subtracted from the land rent to be
paid shall be converted into the lease period for which the land rent has been
paid. The land rent used for conversion shall be determined according to the
land policies and land price announced on January 01, 2016.
The settlement of the site clearance compensation
according to the plan approved by a competent authority (including the case of
self-agreement or self-transfer) which has been paid by the land user in
accordance with the law before July 01, 2004 shall be made in accordance with
regulations in Article 9 of the Circular No. 333/2016-TT-BTC”.
Article 4. 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
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. 123/2017/ND-CP and this Circular.
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PP. MINISTER
DEPUTY MINISTER
Huynh Quang Hai