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THE NATIONAL ASSEMBLY
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 17/1999/QH10
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Hanoi, December 21, 1999
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Pursuant to the 1992
Constitution of the Socialist Republic of Vietnam;tc "Pursuant to
the 1992 Constitution of the Socialist Republic of Vietnam;"
Pursuant to the Land Law passed by the National Assembly of the Socialist
Republic of Vietnam on July 14, 1993; and the Law Amending and Supplementing a
Number of Articles of the Land Law passed by the National Assembly of the
Socialist Republic of Vietnam on December 2, 1998;tc "Pursuant to
the Land Law passed by the National Assembly of the Socialist Republic of
Vietnam on July 14, 1993; and the Law Amending and Supplementing a Number of
Articles of the Land Law passed by the National Assembly of the Socialist
Republic of Vietnam on December 2, 1998;"
This Law amends and supplements a number of articles of the Law on Land Use
Right Transfer Tax, which was passed by the National Assembly of the Socialist
Republic of Vietnam on June 22, 1994.tc "This Law amends and
supplements a number of articles of the Law on Land Use Right Transfer Tax,
which was passed by the National Assembly of the Socialist Republic of Vietnam
on June 22, 1994."
Article 1.- To amend and
supplement a number of articles of the Law on Land Use Right Transfer Tax:tc
"Article 1.- To amend and supplement a number of articles of the Law on
Land Use Right Transfer Tax\:"
1. Article 2 is amended and
supplemented as follows:tc "1. Article 2 is amended and supplemented as
follows\:"
“Article 2.- The following cases
shall not be subject to land use right transfer tax:tc "Article2.-Thefollowingcasesshallnotbesubjecttolanduserighttransfertax\:"
1. The State allots land to
organizations, family households and/or individuals for use under the
provisions of law;tc "1. The State allots land to organizations, family
households and/or individuals for use under the provisions of law;"
2. Organizations, family
households and/or individuals return land to the State or the State recovers
land under the provisions of law;tc "2. Organizations, family households
and/or individuals return land to the State or the State recovers land under
the provisions of law;"
3. The land use right is
transferred in case of divorce or inheritance under the provisions of law;tc
"3. The land use right is transferred in case of divorce or inheritance
under the provisions of law;"
4. The land use right is
transferred between: wife and husband; father or mother, foster-father or
-mother and their offspring or adopted children; paternal or maternal
grandparents and their grand children; and between siblings;tc "4. The
land use right is transferred between\: wife and husband; father or mother,
foster-father or -mother and their offspring or adopted children; paternal or
maternal grandparents and their grand children; and between siblings;"
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6. Organizations, family
households and/or individuals donate their land use right to the State or
organizations for the construction of cultural, educational, medical, physical
training and sport establishments; or charity establishments, for non-business
purposes under projects already approved by the competent State agencies.”tc
"6. Organizations, family households and/or individuals donate their land
use right to the State or organizations for the construction of cultural,
educational, medical, physical training and sport establishments; or charity
establishments, for non-business purposes under projects already approved by
the competent State agencies."
2. Article 7 is amended as
follows:tc "2. Article 7 is amended as follows\:"
“Article 7.- The land use right
transfer tax rates are stipulated as follows:tc "Article7.-Thelanduserighttransfertaxratesarestipulatedasfollows\:"
1. For land for agricultural
production, forestry, aquaculture and salt making, the rate shall be 2% (two
percent);tc "1. For land for agricultural production, forestry,
aquaculture and salt making, the rate shall be 2% (two percent);"
2. For residential land, land
for project construction and land of other types, the tax rate shall be 4%
(four percent).”tc "2. For residential land, land for project
construc-tion and land of other types, the tax rate shall be 4% (four
percent)."
3. Article 11 is amended and
supplemented as follows:tc "3. Article 11 is amended and supplemented as
follows\:"
“Article 11.-tc "Article11.-"
1. The land use right transfer
tax shall be paid by the land use right transferor and in lump sum according to
the tax agency’s notice.tc "1. The land use right transfer tax shall be
paid by the land use right transferor and in lump sum according to the tax agency’s
notice."
2. In cases where the land use
right transferee voluntarily pays the land use right transfer tax for the land
use right transferor, such transferee shall have to declare and pay tax
according to the provisions of Article 10 of the Law on Land Use Right Transfer
Tax.tc "2. In cases where the land use right transferee voluntarily pays
the land use right transfer tax for the land use right transferor, such
transferee shall have to declare and pay tax according to the provisions of
Article 10 of the Law on Land Use Right Transfer Tax."
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4. Article 14 is amended and
supplemented as follows:tc "4. Article 14 is amended and supplemented as
follows\:"
“Article 14.- tc "Article14.-"
The following cases shall be
exempt from land use right transfer tax:tc "The following cases shall be
exempt from land use right transfer tax\:"
1. Family households or
individuals transfer the land use right to move to new economic zones, mountainous
regions or islands under decisions of the competent State agencies;tc
"1. Family households or individuals transfer the land use right to
move to new economic zones, mountainous regions or islands under decisions of
the competent State agencies;"
2. The land use right is
transferred by people who are conferred the title “heroic Vietnamese mother” by
the State;tc "2. The land use right is transferred by people who are
conferred the title heroicVietnamesemother by the State;"
3. The right to use land of
various types in rural communes in mountainous and island areas as stipulated
by the Government is transferred;tc "3. The right to use land of various
types in rural communes in mountainous and island areas as stipulated by the
Government is transferred;"
4. The land used for
agricultural production, forestry, aquaculture or salt making is exchanged for
each other in order to meet the farming conditions.tc "4. The land used
for agricultural production, forestry, aquaculture or salt making is exchanged
for each other in order to meet the farming conditions."
5. Economic organizations
allotted land by the State with the land use levies being collected for
investment in the construction of dwelling houses for sale or construction of
infrastructure for assignment with the transfer of the right to use the land
attached to such dwelling houses or infrastructure.”tc "5. Economic
organizations allotted land by the State with the land use levies being
collected for investment in the construction of dwelling houses for sale or
construction of infrastructure for assignment with the transfer of the right to
use the land attached to such dwelling houses or infrastructure."
5. Article 15 is amended and
supplemented as follows:tc "5. Article 15 is amended and supplemented as
follows\:"
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To reduce by 50% (fifty percent)
of land use right transfer tax for the following subjects:tc "To reduce by
50% (fifty percent) of land use right transfer tax for the following
subjects\:"
1. Disabled armymen of 1/4 and
2/4 grades, and diseased armymen of 1/3 and 2/3 grades;tc "1. Disabled
armymen of 1/4 and 2/4 grades, and diseased armymen of 1/3 and 2/3
grades;"
2. Members of family of the
fallen combatants, who are entitled to the State’s subsidies;tc "2.
Members of family of the fallen combatants, who are entitled to the State’s
subsidies;"
3. Disabled people who have no
more the working capacity, the minors and lonely aged people having no one to
support.”tc "3. Disabled people who have no more the working capacity, the
minors and lonely aged people having no one to support."
6. Article 16 is amended as
follows:
“Article 16.
Each of the subjects entitled to
the exemption or reduction of land use right transfer tax stipulated in the
revised Articles 14 and 15 shall be considered for exemption or reduction only
once, except for the subjects stipulated in Clause 5 of the revised Article
14”.tc "Each of the subjects entitled to the exemption or reduction of
land use right transfer tax stipulated in the revised Articles 14 and 15 shall
be considered for exemption or reduction only once, except for the subjects
stipulated in Clause 5 of the revised Article 14."
Article 2.
To annul Articles 8 and 9 of the
Law on Land Use Right Transfer Tax.tc "To annul Articles 8 and 9 of the
Law on Land Use Right Transfer Tax."
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This Law takes effect as from
January 1, 2000.tc "This Law takes effect as from January 1, 2000."
Cases of land use right transfer
before January 1, 2000, where the land use right transfer tax has not been
paid, shall be subject to the tax rates stipulated in this Law.tc "Cases
of land use right transfer before January 1, 2000, where the land use right
transfer tax has not been paid, shall be subject to the tax rates stipulated in
this Law."
Article 4.
The Government shall amend
and/or supplement legal documents detailing the implementation of the Law on
Land Use Right Transfer Tax to make them conform to this Law.tc "The
Government shall amend and/or supplement legal documents detailing the
imple-mentation of the Law on Land Use Right Transfer Tax to make them conform
to this Law."
This Law was passed by the
Xth National Assembly of the Socialist Republic of Vietnam on December 21,
1999 at its 6th session.tc "This Law was passed by the
Xth National Assembly of the Socialist Republic of Vietnam on December 21,
1999 at its 6th session."
(Users of the English
translations of legal instruments published on this website should note that in
the event of any inconsistency between the English translations and the
original Vietnamese text the latter shall prevail)
NATIONAL ASSEMBLY
Nong Duc Manh
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