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THE MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
156/2014/TT-BTC
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Hanoi, October
23, 2014
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CIRCULAR
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE MINISTRY
OF FINANCE’S CIRCULAR NO. 135/2008/TT-BTC OF DECEMBER 31, 2008, GUIDING THE
IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 69/2008/ND-CP OF MAY 30,2008, ON
INCENTIVE POLICIES FOR THE SOCIALIZATION OF EDUCATIONAL, VOCATIONAL TRAINING,
HEALTHCARE, CULTURAL, SPORTS AND ENVIRONMENTAL ACTIVITIES
Pursuant to the
November 29, 2013 Land Law;
Pursuant to the
Government’s Decree No. 69/2008/ND-CP of May 30, 2008, on incentive policies
for the socialization of educational, vocational training, healthcare, cultural,
sports and environmental activities (below referred to as Decree No.
69/2008/ND-CP);
Pursuant to the
Government’s Decree No. 59/2014/ND-CP of June 16, 2014, amending and
supplementing a number of articles of the Government s Decree No. 69/2008/ND-CP
of May 30, 2008, on incentive policies for the socialization of educational,
vocational training, healthcare, cultural, sports and environmental activities
(below referred to as Decree No. 59/2014/ND-CP);
Pursuant to the
Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the
functions, tasks, powers and organizational structure of the Ministry of
Finance;
At the proposal of the
Director of the Public Asset Management Department,
The Minister of
Finance promulgates the Circular amending and supplementing a number of
articles of the Ministry of Finance’s Circular No. 135/2008/TT-BTC of December
31, 2008, guiding the implementation of Decree No. 69/2008/ND-CP (below
referred to as Circular No. 135/2008/TT-BTC).
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1. To amend and
supplement Clause 1, Section I, on the scope of regulation and subjects of
application in Article 1 of Decree No. 69/2008/ND-CP (which was amended and
supplemented under Clause 1, Article 1 of Decree No. 59/2014/ND-CP), as
follows:
“1. Scope of regulation:
Fields in which
socialization is encouraged include education-training, vocational training,
healthcare, culture, physical training and sports, environment, and judicial
assessment.”
2. To amend and
supplement Section IV, guiding the lease of houses and construction of physical
foundations prescribed in Article 5 of Decree No. 69/2008/ND-CP (which was
amended and supplemented under Clause 2, Article 1 of Decree No. 59/2014/ND-CP),
as follows:
“IV. Lease of houses and
construction of physical foundations under Clause 2, Article 1 of Decree No.
59/2014/ND-CP are specifically guided as follows:
1. Socialization
establishments shall be prioritized to rent infrastructure facilities and works
to be used for socialization activities to provide products and services in the
fields in which socialization is encouraged.
Based on budget capacity,
the need to encourage socialization, and existing houses and infrastructure
facilities, ministries, ministerial-level agencies, government-attached
agencies filer central agencies (below referred to as managing ministries and
sectors), and People’s Committees of provinces and centrally run cities (below
referred to as provincial-level People’s Committees) shall consider and decide
to partially or completely build new infrastructure facilities to be used for
socialization activities, or to lease for a definite term existing houses and
infrastructure facilities of units under their management to socialization
establishments.
2. In case a
socialization establishment pays the rental in advance for infrastructure
facilities or works to be used for socialization activities under Point 2,
Clause 2, Article 1 of Decree No. 59/2014/ND-CP, the advanced rental amount
shall be converted into a number of years or months for which the rental for
infrastructure facilities or works to be used for socialization activities has
been paid. Such number of years or months shall be determined by the following
formula:
n
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Advanced rental amount for infrastructure facilities or works to be
used for socialization activities
Payable rental in a year for infrastructure facilities or works to be
used for socialization activities
Of which:
- n is the number of
years or months for which the rental for infrastructure facilities or works to
be used for socialization activities has been paid. A period of between over 15
days and under one month shall be rounded to one month.
- The payable rental in a
year for infrastructure facilities or works to be used for socialization
activities shall be determined based on the area of and rental rate (VND/m2/year)
for infrastructure facilities and works to be used for socialization activities
on the principle prescribed in Clause 3 of this Section.
After the expiration of
the above time (n) for which the rental for infrastructure facilities or works
to be used for socialization activities has been paid, a competent state agency
shall re-determine the rental rate after reaching agreement with the
socialization establishment under regulations effective at the time of
re-determination.
3. Rental rates for
infrastructure facilities or works to be used for socialization activities
3.1. Depending on
geographical areas and fields in which socialization is encouraged in
localities as defined by provincial-level People’s Committees under Point 2,
Clause 3, Article 1 of Decree No. 59/2014/ND-CP, after reaching agreement with
socialization establishments and taking into account factors encouraged for
socialization in localities, managing ministries or sectors (for centrally
managed units) or provincial-level People’s Committees (for locally managed
units) shall decide on specific rental rates for infrastructure facilities or
works to be used for socialization activities under their management within the
rental rate brackets specified at Point 3.2 of this Clause.
3.2. Rental rate brackets
for infrastructure facilities or works to be used for socialization activities
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a/ Land rental:
Land rental shall be
determined under the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on
collection of land and water surface rentals (below referred to as Decree No.
46/2014/ND-CP), after subtracting the exempted or reduced amount at the level
suitable to the geographical area or field in which socialization is encouraged
in the locality promulgated by the provincial-level People’s Committee under
Point 2, Clause 3, Article 1 of Decree No. 59/2014/ND-CP and guided in Clause
2, Section V (Clause 3, Article 1 of this Circular).
b/ Land-attached asset
rental rate (excluding land rental):
- The highest rental rate
shall be determined based on the market rental rate at the time of signing a
lease contract;
- The lowest rental rate
shall be determined on the principle of covering the cost for the creation of
the leased asset and its maintenance cost but must not be lower than the rate
specified at Item c of this Point.
Particularly, the lessor
and lessee shall themselves reach agreement on and specify the maintenance cost
in the lease contract. In case the lessee is bound by the lease contract to pay
the maintenance cost, such cost shall not be included in the rental unit rate;
in case the lessor is bound by the lease contract to pay the maintenance cost,
such cost shall be included in the rental unit rate.
c/ The lowest rental rate
is specifically guided as follows:
- For existing
infrastructure facilities and works to be used for socialization activities
Lowest rental rate (per year)
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Re-valuated amount (VND) under regulations on state asset management
Use period (year) of re-valuated assets after re-valuation
In case an asset has its
residual book value of zero (0) but still meets quality requirements for use
and, after being re-valuated; has its residual value larger than (>) zero
(0), the rental rate shall be determined as follows:
Lowest rental rate (per year)
=
Re-valuated amount (VND) under regulations on state asset management
Lease period (year)
In this case, if the
lease period is shorter than the use period of the re-valuated asset after re-valuation,
the lease period shall be regarded as equal (=) the use period of the
re-valuated asset after re-valuation.
- For newly built
infrastructure facilities and works to be used for socialization activities
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Lowest rental rate (per year)
=
Value (VND) of the facility or work for lease + Other
expenses (if any) for the creation of the facility or work
Use period (year) of the facility or work as designed
Of which, the value of
facility or work is the finalized value approved by a competent state agency in
accordance with law. In case finalization has not yet been made for the
facility or work, the estimated value shall be used to calculate the lowest
rental rate. In the course of implementation, if seeing it necessary to adjust
the size of the facility or work to meet the use demand, which will result in
an increase in the approved total estimate, the lessee and lessor shall reach
agreement with each other and report such to a competent state agency for
consideration and decision on the increase of the rental rate for such facility
or work (such must be stated in the lease contract).
+ In case the lessee pays
the rental in advance for building the whole of the facility or work for lease:
Lowest rental rate (per year)
=
Estimated value of
the facility or work for lease (VND) + Other expenses (if any) for the
creation of the facility or work
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+ In case the lessee pays
the rental in advance for building part of the facility or work for lease:
Lowest rental rate (per year)
=
Value of the facility or work for lease (VND) + Other expenses (if any)
for the creation of the facility or work
Use period (year) of the facility or work as designed
Of which, the value of
the facility or work includes the finalized value approved by a competent state
agency in accordance with law for the completed part of the facility or work
plus (+) the estimated value approved by a competent state agency in accordance
with law for the remaining part of the facility or work. In the course of
implementation, if seeing it necessary to adjust the size of the facility or
work to meet the use demand, which will result in an increase in the approved
total estimate, the lessee and lessor shall reach agreement with each other and
report such to a competent state agency for consideration and decision on the
increase of the rental rate for such facility or work (such must be stated in
the lease contract).
3.3. The time of
calculating rentals for infrastructure facilities or works to be used for
socialization activities shall be determined as follows:
a/ In case of lease of
existing infrastructure facilities or works to be used for socialization
activities, the time of rental calculation is the time of signing the lease
contract.
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3.4. For centrally
managed units, managing ministries or sectors shall decide on rental rates for
infrastructure facilities or works to be used for socialization activities
after consulting provincial-level People’s Committees (of localities where
infrastructure facilities or works for lease are located). In case such units
hire a licensed price appraisal organization to determine rental rates for
infrastructure facilities or works to be used for socialization activities, the
hiring expense shall be paid or refunded from the proceeds from the lease of
such facilities or works.
4. Dossier and procedures
for enjoyment of incentives in the lease of infrastructure facilities or works
to be used for socialization activities
4.1. Lease of
infrastructure facilities or works to be used for socialization activities
which are managed by managing ministries or sectors
a/ A socialization
establishment shall send a dossier of request for lease of infrastructure
facilities or works to be used for socialization activities to the unit
assigned to manage such facilities or works. A dossier must comprise:
- A written request
(original) for lease of infrastructure facilities or works to be used for
socialization activities, stating the establishment’s commitment to satisfying
the Prime Minister-decided socialization criteria, scale and standards under
Article 2 of Decree No. 69/2008/ND-CP;
- The operation license
(certified copy), granted by a competent state agency;
- Documents proving the
establishment’s financial capacity to pay in advance the rental for
infrastructure facilities or works to be used for socialization activities (in
case the establishment pays the rental in advance).
b/ The unit assigned to
manage infrastructure facilities or works to be used for socialization activities
for lease shall reach agreement with the socialization establishment on
principal contents of the lease contract, such as rental rate, lease term,
advanced rental amount (if any) and other relevant contents as prescribed in
Clause 2, Article 1 of Decree No. 59/2014/ND-CP and guided in Clauses 1, 2 and
3 of this Section, and other relevant regulations; and report such to the
managing ministry or sector.
c/ The managing ministry
or sector shall consider and decide on the lease of infrastructure facilities
or works to be used for socialization activities after reaching written
agreement with the Ministry of Finance.
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a/ A socialization
establishment shall send a dossier of request for lease of infrastructure
facilities or works to be used for socialization activities to the unit
assigned to manage such facilities or works. A dossier must comply with Item a,
Point 4.1 of this Clause.
b/ The unit assigned to
manage infrastructure facilities or works to be used for socialization
activities for lease shall reach agreement with the socialization establishment
on principal contents of the lease contract, such as rental rate, lease term,
advanced rental amount (if any) and other relevant contents as prescribed in
Clause 2, Article 1 of Decree No. 59/2014/ND-CP and guided in Clauses 1,2 and 3
of this Section, and other relevant regulations; and report such to the
managing department or sector for reaching written agreement with the
same-level finance agency before the managing department or sector reports the
lease of infrastructure facilities or works to be used for socialization
activities to the provincial-level People’s Committee for consideration and
decision.
5. Lessees of
infrastructure facilities or works to be used for socialization activities must
satisfy the Prime Minister-decided socialization criteria, scale and standards.
After completing and commissioning a project within the time limit stated in
the Prime Minister-decided list of types, criteria, scale and standards in each
field in which socialization is encouraged, if the lessor detects through
inspection the lessee’s dissatisfaction of the Prime Minister-decided
socialization criteria, scale and standards, the lessor shall cease the lease
contract prematurely in accordance with the civil law; the lessee shall pay
compensations for damage (if any) while the lessor needs not refund to the
lessee the amount paid in advance by the lessee for the remaining lease period
(such must be stated in the lease contract signed by the two parties).
6. Line ministries and
provincial-level People’s Committees shall facilitate the carrying out of
administrative procedures, construction licensing and other relevant procedures
for socialization establishments to build or repair works to be used for
socialization activities under local master plans.
7. In case a unit uses
the proceeds from the lease of infrastructure facilities or works used for
socialization activities or the value of assets invested on land for capital
contribution, joint venture or cooperation for implementation of socialization
projects, it shall make a plan and have it approved by the managing ministry or
sector after reaching agreement with the Ministry of Finance (for centrally
managed units) or with the provincial-level People’s Committee (for locally
managed units) in accordance with the law on state asset management and use and
Point 5, Clause 2, Article 1 of Decree No. 59/2014/ND-CP, specifically as
follows:
a/ In case the unit uses
the proceeds from the lease of infrastructure facilities or works used for
socialization activities for capital contribution, joint venture or cooperation
to/with a socialization establishment, the rental under the lease contract
shall be regarded as the unit’s capital amount contributed to this
socialization establishment as a result of such capital contribution, joint
venture or cooperation.
b/ In case the unit uses
assets invested on land, business advantages, brand advantages, commercial
advantages and other relevant advantages for capital contribution, joint
venture or cooperation to set up a socialization establishment meeting the
conditions specified in Article 2 of Decree No. 69/2008/ND-CP, the value of
such assets and advantages shall be agreed by the two parties and stated in the
capital contribution contract, joint venture contract or cooperation contract
but must not be lower than the market value of these assets or advantages. In
the course of valuation of assets and advantages for capital contribution, the
unit may hire a licensed price appraisal organization to value assets and
advantages.
8. The units defined in
Clauses 1, 3, 4 and 7 of this Section are capable public non-business units
that may use assets for lease or for capital contribution, joint venture or
cooperation in accordance with regulations on state asset management and use
and autonomy mechanisms applicable to public non-business units in specific
fields, and documents amending and supplementing these regulations.”
3. To amend and
supplement Section V on land allocation and lease prescribed in Article 6 of
Decree No. 69/2008/ND-CP (which was amended and supplemented under Clause 3,
Article 1 of Decree No. 59/2014/ND-CP), as follows:
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1. Land rental incentives
A socialization
establishment shall be leased by the State cleared land for construction of
works to be used for socialization activities and enjoy land rental exemption
for the entire lease term, except the case prescribed in Clause 2 of this
Section.
The amount of
compensation and ground clearance for land leased for construction of works to
be used for socialization activities shall be handled under Clause 5 of this
Section.
2. For socialization
establishments that use land in urban centers, provincial-level People’s
Committees shall base themselves on local practical conditions and the list of
fields and geographical areas in which socialization is encouraged in
localities to issue levels of land rental exemption or reduction in each field
or geographical area after consulting the standing bodies of provincial-level
People’s Councils on the following principles:
2.1. Highest level: Land
rental exemption shall be granted for the whole project duration in the term of
land lease by the State.
2.2. Lowest level: not
lower than the incentive level applicable to incentive-eligible projects in
accordance with the investment law under Article 19 of Decree No.
46/2014/ND-CP.
2.3. Projects with land
lease term extended as permitted by a competent state agency are not eligible
for land-related incentives under this Section.
2.4. Within six (6)
months after the effective date of Decree No. 59/2014/ND-CP, based on the
fields and geographical areas in which socialization is encouraged in
localities, provincial- level People’s Committees shall promulgate and
publicize regulations on land exemption and reduction for socialization
establishments that use land in urban centers after consulting the standing
bodies of provincial-level People’s Councils.
2.5. Once every three (3)
years, provincial-level People’s Committees shall review, modify and supplement
lists of fields and geographical areas in which socialization is encouraged in
localities as appropriate, for use as a basis for amendment and supplementation
of regulations on land exemption and reduction for socialization establishments
that use land in urban centers; then promulgate and publicize these regulations
after consulting the standing bodies of provincial-level People’s Councils.
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3. The amount paid by an
investor for acquiring land use rights for implementation of investment
projects under Point 3, Clause 3, Article 1 of Decree No. 59/2014/ND-CP shall
be determined based on the land price depending on the use purpose of the acquired
land at the time a competent state agency permits the change of land use
purpose, but must not exceed the compensation and support amount in case of
land recovery by the State in accordance with law. Such paid amount shall be:
a/ Included in the project’s
investment expenses, in case the investor is eligible for land rental exemption
for the whole project duration;
b/ Cleared against (-)
the payable land rental, in case the investor chooses one-off rental payment
for the entire lease period and is required to pay the whole or part of land
rental, provided that the cleared amount must not exceed the payable rental.
The investor may include in the project’s investment expenses the positive
difference (if any) between the amount for acquiring land use rights and the
amount cleared against the payable land rental in accordance with law;
c/ Converted into a
period for which land rental has been paid, in case the investor chooses annual
rental payment and is required to pay land rental under regulations; the
converted period must not exceed the period for which land rental must be paid
under the project. The amount not yet converted (if any) shall be included in
the project’s investment expenses in accordance with law.
The determination of land
prices based on the use purposes before and after the change of land use
purpose for inclusion of the land rental and amount paid by the investor for
acquiring land use rights in the payable land rental must comply with Decree
No. 46/2014/ND-CP and guiding documents.
4. Land rental exemption
or reduction under Points 1, 2 and 4, Clause 3, Article 1 of Decree No.
59/2014/ND-CP is prescribed as follows:
4.1. A socialization
establishment that has a socialization project approved by a competent state
agency in accordance with law and is leased land by the State for the
implementation of such project which satisfies the Prime Minister-decided
socialization types, scale and standards may enjoy land-related incentives
under Decree No. 59/2014/ND-CP from the time a competent state agency issues
the land lease decision or decision permitting the change of land use purpose.
The tax agency shall issue a decision on land rental exemption or reduction under
Decree No. 59/2014/ND-CP and this Circular at the time of issuance of the land
lease decision or decision permitting the change of land use purpose.
4.2. After the project is
completed and commissioned, if a competent state agency detects through
inspection the socialization establishment’s dissatisfaction of the Prime
Minister-decided socialization criteria, scale and standards as committed, such
establishment shall pay the exempted or reduced land rental according to the
land policy and price applicable at the time it enjoys land-related incentives
under Point 4.1 of this Clause and pay a late-payment interest on land rental
for the period for which the establishment already enjoys rental exemption or
reduction, which is calculated based on the exempted or reduced land rental in
accordance with the law on tax administration.
4.3. After the project is
completed and commissioned, if a competent state agency detects through
inspection the socialization establishment’s dissatisfaction of the Prime
Minister-decided list of socialization types, scale and standards because such
list is modified, supplemented or replaced, or during the establishment’s
operation, the administrative boundaries are changed or non-urban areas are
upgraded into urban areas in the project area, but the establishment still
meets the prescribed criteria and conditions at the time the competent
authority approves land rental incentives, such establishment may further enjoy
the approved incentives.
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4.5. Examination and
identification under Points 4.2,4.3 and 4.4 of this Clause shall be conducted
as follows:
a/ After completing and
commissioning a project within the time limit specified in the Prime
Minister-issued list of types, criteria, scale and standards in each field in
which socialization is encouraged, the investor shall send a written notice of
the project completion and commissioning, enclosed with relevant dossiers and
documents, to his/her/its managing tax agency for examining his/her/its
eligibility for land rental exemption or reduction;
b/ Within 30 days after
receiving the investor’s notice, the managing tax agency shall collaborate with
the specialized management agency and related agencies in examining and
identifying the socialization establishment’s satisfaction of socialization
criteria, scale and standards prescribed by the Prime Minister. In case the
socialization establishment fails to satisfy the prescribed criteria, scale and
standards, the tax agency shall report such to the provincial-level People’s
Committee for consideration and handling under Point 4.2 or 4.3 of this Clause;
in case the socialization establishment satisfies the prescribed criteria,
scale and standards, the tax agency shall give certification and issue a notice
to the establishment and additionally include such notice in the land rental
exemption or reduction dossier.
4.6. Dossier, order and
procedures for land rental exemption or reduction are specified as follows:
a/ Dossier for land
rental exemption or reduction
- The dossier for land
rental exemption or reduction must comply with the law on tax administration;
- The written commitment
to satisfying the Prime Minister-decided socialization criteria, scale and
standards as prescribed in Article 2 of Decree No. 69/2008/ND-CP.
b/ The order, procedures
and competence to decide on land rental exemption or reduction must comply with
Article 21 of Decree No. 46/2014/ND-CP and Article 15 of the Ministry of
Finance’s Circular No. 77/2014/TT-BTC of June 16, 2014, guiding the
implementation of Decree No. 46/2014/ND-CP (below referred to as Circular No.
77/2014/TT-BTC).
The land rental exemption
or reduction decision must state the reason for exemption or reduction; land
lease term; exemption or reduction duration and exempted or reduced land rental
amount; and must additionally state: “In case the land lessee has to refund to
the state budget the exempted or reduced land rental amount under Item b, Point
4, Clause 3, Article 1 of Decree No. 59/2014/ND-CP or improperly uses the land
but does not fall into the case subject to land recovery under the land law,
he/she/it shall pay the exempted or reduced land rental amount according to the
land policy and price applicable at the time he/she/it enjoys incentives (for
the case specified at Item b, Point 4, Clause 3, Article 1 of Decree No.
59/2014/ND-CP), the land rental in the period he/she improperly uses the land
according to the land policy and price applicable at the time of issuance of
the land lease decision, and a late-payment interest on the exempted or reduced
land rental amount or the payable additional land rental amount in accordance
with the law on tax administration.”
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6. In case a
socialization establishment that is leased land by the State with one-off
rental payment for the entire lease term is exempted from land rental for the
entire lease term or exempted from land rental for a number of years but wishes
to pay land rental for the remaining land lease period without enjoying
incentives under Point 6, Clause 3, Article 1 of Decree No. 59/2014/ND-CP, the
payable land rental shall be determined according to the land policy and price
applicable at the time such payment is approved by a competent state agency.
The socialization establishment has the right to rent land for the remaining
land use period corresponding to the form of land lease with one-off rental
payment for the entire lease term in accordance with the land law.
In this case, the
remaining compensation and ground clearance expense (if any) paid in advance or
remitted into the state budget by the investor under a plan approved by a
competent state agency (not yet distributed into the project’s investment
expenses by the arithmetic average method) shall be cleared against the payable
land rental but must not exceed the payable land rental amount for the
remaining land lease period of the investment project; the value of land use
rights shall be included in the value of assets of the investment project and
the investor has the rights and obligations like economic organizations that
are leased land by the State for the remaining land use period in accordance
with the land law.
7. In case two or more
investors jointly choose the same location for implementation of a
socialization project, the investor that best satisfies the criteria on scale,
quality and efficiency in accordance with the bidding and land laws shall be
selected.
8. A socialization
establishment that uses lawfully leased land shall be granted a certificate of
land use rights and ownership of houses and other land-attached assets (below
referred to as certificate). The order and procedures for lease of land and
grant of certificates must comply with the land law.
9. Socialization
establishments shall use land for proper purposes under planning and the land
law. Upon the expiration of the land lease term, a socialization establishment
that no longer wishes to use land or is dissolved or moves to another place
shall return the leased land to the State. A socialization establishment that
improperly uses land shall be handled as follows:
a/ In case a competent
state agency detects that the socialization establishment uses land improperly
for the first time, such establishment shall be sanctioned for land-related
administrative violations and shall remit into the state budget:
- The land rental amount in
the period it uses land improperly, calculated according to the land policy and
price applicable at the time of issuance of the land lease decision.
- A late-payment interest
on the land rental amount in the period it uses land improperly in accordance with
the law on tax administration.
b/ After being sanctioned
for land-related administrative violations, if the socialization establishment
continues using land improperly, the State shall recover land and shall neither
refund the paid land rental amount for the remaining land lease period (if any)
nor pay compensation for the value of assets of the project attached to the
recovered land.
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a/ When being leased land
by the State with one-off rental payment for the entire lease term and exempted
from land rental for the whole project duration or when being leased land with
annual rental payment, a socialization establishment may not include the value
of land use rights in the value of assets of the investment project and may
neither exchange, transfer, donate or lease land use rights nor inherit,
mortgage, guarantee or contribute leased land use rights as capital.
b/ When being leased land
by the State with one-off rental payment for the entire lease term and exempted
from land rental for a number of years, a socialization establishment may
include the value of land use rights based on the paid land rental amount in
the value of assets of the investment project, and may transfer, donate or
lease the right to rent land; or inherit, mortgage or contribute leased land
use rights as capital the value of land use rights corresponding to the payable
land rental amount for the period for which the establishment has to pay land
rental. The socialization establishment may exercise the above rights from the
time it remits land rental into the state budget.
11. Transfer of
socialization projects:
a/ During the
implementation of a project, if, for an objective reason, a socialization
establishment cannot continue implementing the project on the land leased by
the State, it may transfer such project in accordance with the real estate
business and land laws if such transfer is approved ỉn writing by a competent
state agency. The transferee shall commit to continuing to implement the
project strictly according to the objectives and land use purposes of the
project and may continue to enjoy land-related incentives applicable to the transfer
or under the socialization policy for the remaining land lease period, counting
from the date of transfer.
b/ The two parties shall
agree on the value of the transferred project, covering:
- Land-attached assets,
in case the project is eligible for land rental exemption or subject to annual
rental payment;
- Land-attached assets
and the whole value of land use rights, in case the project is subject to
one-off rental payment for the entire lease term (not eligible for land rental
exemption or reduction);
- Land-attached assets
and the partial value of land use rights corresponding to the land rental
amount already remitted into the state budget, in case the project is eligible
for one-off rental payment for the entire lease term.
c/ Land lease procedures
between the old and new investors upon transfer of a socialization project must
comply with the land law.”
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“e/ Issue specific levels
of land rental exemption and reduction in each field and geographical area in
which socialization is encouraged in their localities after consulting the
standing bodies of provincial-level People’s Councils.
Direct provincial-level
Tax Departments to collaborate with provincial-level Planning and Investment
Departments, Finance Departments, Natural Resources and Environment and related
departments specialized in socialization activities in supervising the
implementation of socialization projects, based on the conditions and criteria
approved by a competent agency. If detecting socialization establishments’
dissatisfaction of the approved conditions and criteria, report such to
provincial-level People’s Committees for consideration and decision to abolish
the incentives in accordance with law.”
5. To amend and
supplement a number of provisions in Section XIV, on organization of
implementation, as follows:
“XIV. Organization of
implementation
1. In case socialization
establishments that are allocated land, leased land or handed cleared
residential land or urban land by the State between the effective date of
Decree No. 69/2008/ND-CP and the effective date of Decree No. 59/2014/ND-CP,
and satisfy the Prime Minister-decided conditions for enjoyment of incentive
policies for socialization development as prescribed in Article 2 of Decree No.
69/2008/ND-CP, but provincial-level People’s Committees have not yet issued
regulations on land rental exemption and reduction under Clause 1, Article 6 of
Decree No. 69/2008/ND-CP, so state agencies cannot determine payable land
rentals for projects, these establishments shall enjoy land rental exemption or
reduction levels prescribed in Decree No. 59/2014/ND-CP as follows:
a/ Socialization
establishments that use residential land in rural areas may enjoy land rental
exemption or reduction levels prescribed at Point 1, Clause 3, Article 1 of
Decree No. 59/2014/ND-CP.
b/ Socialization
establishments that use urban land may enjoy land rental exemption or reduction
levels prescribed at Point 2, Clause 3, Article 1 of Decree No. 59/2014/ND-CP.
c/ Socialization
establishments that had been allocated land by the State but are eligible for
land rental exemption or reduction and had paid the land rental amount not
eligible for reduction (if any) under regulations on socialization promotion
before the effective date of Decree No. 59/2014/ND-CP may continue to use the
land for the remaining land lease period without having to change to land
lease; if changing to land lease, they are not required to pay land rental for
the period for which they have been allocated land. After the expiration of the
land use term, if such term is extended by a competent state agency after July
1, 2014, these establishments shall change to land lease under regulations on
land rental collection at the time of extension.
2. Socialization
establishments that are allocated or leased cleared land by the State for
building socialization works from the effective date of Decree No.
69/2008/ND-CP to before the effective date of Decree No. 59/2014/ND-CP and are
not required by the State to pay compensation and ground clearance amounts need
not pay such amounts to the State.
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a/ Non-public
establishments engaged in the fields specified in Article 1 of this Circular
that are established under the Government’s Decree No. 73/1999/ND-CP of August
19, 1999, and Decree No. 53/2006/ND-CP of May 25, 2006, and fully meet the
conditions for enjoying incentive policies for socialization development as
prescribed in this Circular shall make registration with licensing agencies and
managing tax agencies in order to enjoy the incentives guided in this Circular;
b/ Non-public
establishments engaged in the fields specified in Article 1 of this Circular
that are established under the Government’s Decree No. 73/1999/ND-CP of August 19,
1999, and Decree No. 53/2006/ND-CP of May 25, 2006, and do not fully meet the
conditions for enjoying incentive policies for socialization development as
prescribed in this Circular shall cease to enjoy such incentives;
c/ Organizations and
individuals established and operating under the Enterprise Law that have
independent projects in the fields in which socialization is encouraged on the
Prime Minister-prescribed list shall make registration with licensing agencies
and managing tax agencies in order to be considered for enjoying the incentives
guided in this Circular.”
Article 2. Effect
1. This Circular takes
effect on December 15, 2014.
2. Cases that arise since
August 1, 2014 must comply with Decree No. 59/2014/ND-CP and this Circular.
3. To annul Clause 3,
Section III, and Point b, Clause 5, Section XIII, of Circular No.
135/2008/TT-BTC.
Any problems or
difficulties arising in the course of implementation should be promptly
reported to the Ministry of Finance for consideration and settlement.-
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FOR THE
MINISTER OF FINANCE
DEPUTY MINISTER
Nguyen Huu Chi