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GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 79/2019/ND-CP
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Hanoi, October
26, 2019
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DECREE
AMENDMENTS
TO ARTICLE 16 OF THE GOVERNMENT’S DECREE NO. 45/2014/ND-CP DATED MAY 15, 2014 REGULATING
COLLECTION OF LAND USE FEES
Pursuant to the Law on Government Organization
dated September 16, 2015;
Pursuant to the Law on Land dated November 29,
2013;
Upon the request of the Minister of Industry and
Trade;
The Government hereby promulgates the Decree on
amendments to Article 16 of the Government’s Decree No. 45/2014/ND-CP dated May
15, 2014 regulating collection of land use fees.
Article 1. Amendments to
Article 16 of the Decree No. 45/2014/ND-CP:
1. Households and individuals (including persons
rendering meritorious revolutionary services; poor households; ethnic minority
households and individuals; households and individuals obtaining registration
for their permanent residence at communes that are recognized as difficult or
extremely difficult socio-economic areas) may be granted permission for
deferred repayment of land use fees if they are allocated resettlement land
after the State’s land expropriation in accordance with law on land.
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Poor household; ethnic minority households and
individuals, or those obtaining registration for their permanent residence at
communes which are recognized as difficult or extremely difficult
socio-economic areas shall be identified, subject to the regulations of the
Government, the Prime Minister or competent regulatory authorities.
2. The amount of land use fee allowed as a deferred
debt of a household or individual specified in clause 1 of this Article shall
be determined by the difference (-) between the amount of land use fee payable
upon allocation of resettlement land and the value of land-related compensation
or support offered upon the State’s land expropriation.
3. Households and/or individuals referred to in
clause 1 of this Article (hereinafter referred to households and/or
individuals) may repay their outstanding debts by installments within 5 years
of receipt of decisions on allocation of resettlement land from competent
regulatory authorities, and may be granted exemption from the requirement for
payment of any late payment fee incurred within this period.
After 5 years of receipt of resettlement land
allocation decisions from competent regulatory authorities, if these households
and/or individuals have not yet fully paid all debts accrued as specified in
Certificates of rights to use land and own house and other associated property
(hereinafter referred to Certificate), they shall be obliged to pay the
remaining outstanding balance of land use fees owed and late payment fees
charged on such amounts according to permissible levels prescribed in law on
tax administration as from the end date of the 5-year period of permission for
deferred repayment to the date of debt repayment.
4. Documentation requirements and procedures for
households and/or individuals' application for permission for deferred
repayment of land use fees shall be subject to the following regulations:
a) Households and/or individuals submit their
application for permission for deferred repayment of land use fees, other
written documents evidencing that they are eligible to obtain permission for
deferred repayment of land use fees, and their application for Certificates in
accordance with law (including Decision on allocation of resettlement land and
Plan for compensation, support or resettlement approved by a competent
regulatory authority) at Land Registration Divisions or natural resources and
environment agencies (hereinafter referred to as Division).
b) Divisions review and verify submitted documents,
complete and send Information Transfer Forms to tax authorities and other
related entities in accordance with regulations in force. These Forms must
contain information about the amount of compensation or support related to land
plots that requesting households and/or individuals are allocated.
c) Based on the Forms sent by Divisions, tax
authorities confirms and issues legally prescribed Notices to requesting
households and/or individuals, Divisions and other related agencies (where
necessary) within the maximum duration of two (02) working days from the date
of issuance of such Notices. Notices must include the followings:
- Total amounts of land use fees payable.
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- The deferred amount of land use fee is equal to
(=) total amount of land use fee payable minus (-) the amount of land use fee
that does not obtain permission for deferred repayment (i.e. the amount of
compensation or support related to land plots that a household and/or
individual is allocated).
- Maturities of payment of deferred land use fee
debts, including:
+ Maturity of payment of land use fee debts that
are not deferred (which are the same as those specified in the Government’s
Decree No. 45/2014/ND-CP dated May 15, 2014).
+ Maturity of payment of land use fee debts that
are deferred (within 5 years of receipt of the decision on resettlement land
allocation from a competent regulatory authority).
d) Based on Notices of tax authorities, households
and/or individuals pay amounts of land use fee debts that are not deferred (i.e.
amounts of compensation or support related to land plots that they are
allocated) at state treasuries or any other entity authorized by state
treasuries (hereinafter referred to as treasury) within prescribed time limits,
and then submit payment receipts issued by treasuries to Divisions to receive
Certificates.
dd) Treasuries have to collect land use fees based
on tax authorities’ Notices and provide receipts for households and/or
individuals; transfer information about amounts collected from these households
and/or individuals to relevant entities in accordance with regulations in
force.
e) Based on receipts that households and/or
individuals submit, Divisions issue Certificates in accordance with regulations
in force. Each Certificate must show information about the deferred amount of
land use fee debt and debt payment maturity (within 5 years of receipt of
decisions on resettlement land allocation from competent regulatory
authorities).
5. Documentation requirements and procedures for
repayment and removal of land use fee debts that households and/or individuals
are permitted to defer paying shall be subject to clause 3 of this Article.
a) Based on Notices from tax authorities,
households and/or individuals will pay land use fee debts in installments at
treasuries within 5 years of receipt of decisions on resettlement land
allocation from competent regulatory authorities to the extent that they
discharge all payment obligations within the 5-year maturity period. In case
where Notices are lost or go missing within this 5-year period, they must
contact tax authorities to be reissued other Notices.
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After this 30-day time limit, if households and/or
individuals have not yet paid their debts due, they will have to contact tax
authorities to inform the outstanding amounts of land use fee debts and late
payment charges as prescribed above.
c) After discharging all debt repayment obligations
as provided in point a and b of this clause, households and/or individuals must
submit the following documents: Certificates (original copies), payment
receipts (original copies) at Divisions to remove the debt amounts specified in
these Certificates. In case of lost or missing receipts, they must contact
treasuries to receive their certification of the paid amounts.
d) Divisions have to review and verify documents
that households and/or individuals have submitted to remove debts shown in
Certificates and return Certificates within the same working day.
6. Households and/or individuals obtaining
permission for deferred repayment of land use fee debts must pay the
outstanding amount of land use fee debts and late payment charges (if any) in
full before transferring, giving, donating, mortgaging land use rights,
providing these rights as pledges or capital contributions. If an heir inherits
land use rights in accordance with laws, but land use fee debts have not yet
been paid in full, he/she shall have the burden of continuing to pay the
remaining amount of outstanding debts in accordance with laws.
Article 2. Transition
provisions
1. If households and/or individuals already
obtaining permission for deferred repayment of land use fee debts as shown in
their Certificates in accordance with laws over periods of time have not yet
repaid all of their outstanding debts before this Decree enters into force, the
following provisions shall be applied:
a) Households and/or individuals already obtaining
permission for deferred repayment of land use fee debts prior to March 1, 2016
shall have to pay their debts according to policies and prices in effect till
the date of issue of Certificates (or based on the amounts specified in
Certificates which are determined in accordance with law) by end of February
28, 2021. This regulation shall not be applied to land use fee amounts that
they have already paid to the state budget.
From March 1, 2021 onwards, households and/or
individuals must pay outstanding land use fee debts according to policies and
prices in effect on the date of debt repayment.
b) Households and/or individuals already obtaining
permission for deferred repayment of land use fee debts from March 1, 2016 to
the date preceding the effective date of this Decree must continue to repay the
remaining amounts of outstanding land use fee debts according to the amounts
specified in Certificates which are determined according to the Decree No.
45/2014/ND-CP within the 5-year period from the date of permission for deferred
repayment of land use fee debts.
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2. If households and/or individuals pay debts
before the 5-year maturity period from the effective date of this Decree, they
shall not be granted 2% of subsidies per year offset against land use fees
payable.
3. Documentation and procedures for debt repayment
and removal required for the cases specified in clause 1 of this Article shall
be subject to clause 5 of Article 1 herein.
4. If households and/or individuals obtain
permission for deferred repayment of land use fee debts before entry into force
of this Decree, but provide gold bullion, property or equivalents in other
in-kind forms as security for repayment of their debts in breach of regulations
in force at the date of permission for deferred repayment of land use fee
debts, People’s Committees at centrally-affiliated provinces or cities shall
direct their competent units to re-determine the amounts of land use fee debts
in cash according to respective laws in force over periods of time, and shall
administer debt repayment and removal according to provisions laid down in
clause 1 and 3 in this Article.
5. If households and/or individuals have already
obtained Certificates or receiving Notices of land use fees from tax
authorities before the effective date of this Decree, but have also submitted
application for permission for deferred repayment of debts to be applied from
the effective date of this Decree onwards, except those specified in clause 1
of Article 1 herein, such application shall be rejected.
Article 3. Entry into force
1. This Decree shall take effect from December 10,
2019.
2. This Decree shall repeal Article 16 of the
Government’s Decree No. 45/2014/ND-CP dated May 15, 2014 regulating collection
of land use fees.
Article 4. Implementation
responsibilities
1. Ministers, Heads of Ministry-level agencies,
Heads of Governmental bodies, and Chairmen/Chairwomen of People’s Committees of
centrally-affiliated cities and provinces, shall be responsible for
implementing this Decree.
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PP. GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc
