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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. 153/2011/TT-BTC
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Hanoi, November 11, 2011
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CIRCULAR
GUIDING
NON-AGRICULTURAL LAND USE TAX
Pursuant to June 17, 2010 Law No. 48/ 2010/QH12 on
Non-Agricultural Land Use Tax;
Pursuant to the 2003 Land Law;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax
Administration and government decrees detailing the implementation of the Law
on Tax Administration;
Pursuant the Government's Decree No. 53/ 2011/ND-CP of
July 1, 2011, detailing and guiding a number of articles of the Law on
Non-Agricultural Land Use Tax;
Pursuant to the Government's Decree No. 118/2008/ND-CP of
November 27, 2008, defining the functions, tasks, powers and organizational
structure of the Ministry of Finance;
The Ministry of Finance guides non-agricultural land use
tax as follows:
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GENERAL
PROVISIONS
Article 1. Tax-liable objects
1.
Residential land in rural and urban areas defined in the 2003 Land Law and its
guiding documents.
2.
Non-agricultural production and business land, including:
2.1.
Land for construction of industrial parks, including industrial clusters,
industrial parks, export-processing zones and other consolidated production and
business zones subject to a common land use regime;
2.2.
Land for construction of production and business establishments, including
industrial production, cottage industry and handicraft businesses; service and
trade establishments and other facilities serving production and business
operations (including also land for construction of production and business
establishments in hi-tech parks and economic zones);
2.3.
Land for mineral mining and land used as mineral processing sites, except cases
in which mineral mining activities do not affect the top soil layer or land
surface;
Example
1: Company A is leased land by the State for coal mining. Of the total leased
area of 2,000 m2, forest land occupies 1,000 m2, and the remaining land area is
used as coal mining and processing sites. If coal mining does not affect the
forest land, the forest land area is not liable to tax.
2.4.
Land for production of construction materials or pottery, including land used
as raw material and land used as construction material processing and production
or pottery-making sites.
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Article 2. Objects not liable to tax
Non-agricultural
land used for noncommercial purposes which is not liable to tax includes:
1.
Land used for public utilities, including:
a/
Traffic and irrigation land, including land for construction of roads, bridges,
sluices, pavements, railways, airport and airfield infrastructure, including
also land planned for construction of airports or airfields under phased
investment projects which have been approved but not yet implemented, land for
construction of water supply systems (excluding water plants), water drainage
systems, irrigation work systems, dikes and dams, and land within traffic and
irrigation safety corridors;
Land
for construction of airport and airfield infrastructure shall be determined
under the Government's Decree No. 83/2007/ND-CP of May 25, 2007, on management
and operation of airports and airfields, and its guiding and amending documents
(if any).
1.2.
Land for construction of cultural, healthcare, education and training, physical
training and sport facilities for public interests, including crèches, schools,
hospitals, marketplaces, parks, flower gardens, children's recreation centers,
public squares, cultural works, postal and cultural spots of communes, wards
and townships, monuments, commemorative stelae, museums, functional
rehabilitation institutions for persons with disabilities, vocational training
schools, drug detoxification institutions, reformatories, dignity restoration
camps and nursing homes for elderly persons and disadvantaged children;
1.3.
Land with historical and cultural relics or scenic places which have been
ranked or placed under protection under decisions of People's Committees of
provinces and centrally run cities (below referred to as provincial-level
People's Committees):
Land
for construction of other public works, including land used for public-utility
purposes in urban centers and rural residential areas; land for construction of
common-utility infrastructure facilities in industrial parks, hi-tech parks and
economic zones under approved plans; land for construction of power
transmission lines, communication networks, petrol, oil and gas pipelines and
their safety corridors; land of power stations, irrigation reservoirs and dams;
land of funeral homes and crematories; land of landfills, garbage dumping
grounds and waste treatment complexes approved by competent state agencies.
Land
used for public-utility purposes in urban centers and rural residential areas
shall be determined under the Ministry of Natural Resources and Environment's
Circular No. 06/ 2007/TT-BTNMT of June 15, 2007, and its amending documents (if
any).
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3.
Land used as cemeteries and graveyards.
4.
Land under rivers, canals, ditches, streams and special-use water surface.
5.
Land with communal houses, temples, hermitages, clans' worship halls, including
land areas for building these works and their premises;
In
this case, land must meet all the conditions for the grant of land use right
certificates prescribed in Clause 8, Article 50 of the 2003 Land Law and its
guiding documents.
6.
Land for construction of working offices and non-business works, including:
6.1.
Land of working offices of state agencies, political organizations,
socio-political organizations and public non-business organizations; offices of
Vietnam-based foreign diplomatic representative missions and consulates and
international intergovernmental organizations entitled to privileges and
immunities like foreign diplomatic representative missions in Vietnam;
In
case state organizations and agencies, people's armed forces units, public non-business
units, political organizations, socio-political organizations,
socio-political-professional organizations, social organizations, and
socio-professional organizations use land allocated by the State for
construction of their working offices or non-business establishments for other
purposes, they shall comply with the Law on Management and Use of State Assets
and its guiding documents;
6.2.
Land for construction of economic, cultural, social, scientific and
technological and diplomatic non-business works of state agencies, political
organizations, socio-political organizations and public non-business
organizations.
7.
Land used for defense and security purposes, including:
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7.2.
Land of military bases;
7.3.
Land of national defense works, battlefields and other special defense and security
works;
7.4.
Land of military stations and ports;
7.5.
Land of industrial and science and technology works to directly serve national
defense and security;
7.6.
Land of warehouses of people's armed forces units;
7.7.
Land of firing ranges, drill grounds, weapon testing grounds and weapon
disposal sites;
7.8.
Land of guest houses, public-duty houses, competition halls, gyms and other facilities
within barracks and camps of people's armed forces units;
7.9.
Land of prisons, detention houses, educational institutions and reformatories managed
by the Ministry of National Defense or the Ministry of Public Security;
7.10.
Land of other combat works and defense and security works specified by the Government.
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Article 3. Taxpayers
1.
Taxpayers are organizations, households and individuals that have the right to
use Tax- liable land specified in Article 1 of this Circular.
2.
When organizations, households or individuals have not yet been granted certificates
of land use rights and ownership of houses and other land-attached assets
(below referred to as certificates), current land users will be taxpayers.
3.
Taxpayers in some specific cases are specified as follows:
3.1.
When land is allocated or leased by the State for implementation of in vestment
projects, those that are allocated or leased land by the State will be
taxpayers;
3.2.
When persons with land use rights lease land under contracts, taxpayers shall
be identified as agreed upon in these contracts. When no agreement on taxpayers
is reached in contracts, persons with land use rights will be taxpayers;
Example
2: Mr. A has a land plot in province B for which no certificate has been
granted (land without papers or with only one of the papers specified in Clause
1, Article 50 of the 2003 Land Law). In this case, Mr. A will be the taxpayer
for that land plot. If Mr. A builds a house on his land plot and leases it to
Mr. B, the taxpayer will be identified as follows:
-
If Mr. B rents the house only (without renting the land plot), Mr. A will be
the taxpayer;
-
If Mr. B rents both the house and the land plot without signing a contract or
signs a contract which does not specify the taxpayer, Mr. A will be the
taxpayer;
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3.3.
When a certificate has been granted for land which is currently under dispute,
pending the settlement of the dispute, the current land user will be the
taxpayer. Tax payment does not serve as a ground for the settlement of disputes
over land use rights;
3.4.
When many persons have the rights to co-use a land plot, the lawful
representative of these co-users will be the taxpayer;
3.5.
When a person with land use rights contributes his/her land use rights as
business capital to form a new legal entity that has the right to use
tax-liable land specified in Article 1 of this Circular, the new legal entity
will be the taxpayer.
3.6.
When leasing state-owned houses, the lessors (units assigned to sign contracts
with lessees) will be taxpayers.
3.7.
When land is allocated or leased by the State for implementation of housing
projects for sale or lease, those who are allocated or leased land by the State
will be taxpayers. When land use rights are transferred to others, the
transferees will be taxpayers.
Chapter II
TAX
BASES AND TAX CALCULATION METHODS
Article 4. Tax bases
Bases
for calculation of non-agricultural land use tax are taxable land area, price
of 1 m2 of taxable land area and tax rate.
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Taxable
land area is the actually used area of non-agricultural land.
1.
Residential land, including residential land used for commercial purposes.
1.1.
When a taxpayer has many residential land plots within a province or centrally
run city (below referred to as province), the taxable land area is the total
area of these taxable land plots.
1.2.
When land has been granted a certificate, the taxable land area is the area
stated in the certificate. In case the land area stated in the certificate is
smaller than the actually used land area, the taxable land area is the actually
used land area.
When
many organizations, households or individuals jointly use a land plot for which
no certificate has been granted, the taxable land area of each taxpayer is the
land area actually used by that taxpayer.
When
many organizations, households or individuals jointly use a land plot for which
a certificate has been granted, the taxable land area is the land area stated
in the certificate.
1.3.
For residential land of a multi-story building with many users or a
condominium, including those with areas for both dwelling and commercial
purposes, the taxable land area of each taxpayer shall be determined to be
equal to the allocation coefficient multiplied by the area of the apartment
(work) used by such taxpayer, in which:
a/
The area of the apartment (work) used by an organization, household or
individual is the floor area actually used by such organization, household or
individual as stated in the sale/ purchase contract or the certificate.
b/
The allocation coefficient is determined as follows:
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Allocation coefficient
=
Construction land area of the
building or condominium
Total area of apartments used by
organizations, households and individuals
b.2/
For apartment buildings or condominiums with basements:
Allocation coefficient
=
Construction land area of the
building or condominium
Total area of apartments used by
organizations, households and individuals (ground sections)
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50% of the basement area, used by
organizations, households and individuals'
b.3/
For underground works:
Allocation coefficient
=
0.5 x Ground land area 0.5 x
corresponding to the underground work
Total area of the underground work used
by organizations, households and individuals
c/
Any difficulties arising in the determination of construction land areas of
apartment buildings with many users or condominiums shall be considered and
handled by provincial-level People's Committees on a case-by-case basis to suit
local realities.
1.4.
Residential land quotas for tax calculation
a/
For residential land which is allocated on or after January 1, 2012, the
residential land quota used as a basis for tax calculation is that set by the
provincial-level People's Committee at the time of land allocation.
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b.1/
If, at the time of grant of a certificate, the provincial-level People's
Committee already set a residential land allocation or recognition quota and
the land area stated in the certificate was determined according to the
residential land recognition quota, such quota shall be used as a basis for tax
calculation. If the residential land recognition quota is lower than the
current residential land allocation quota, the latter will be used as a basis
for tax calculation;
b.2/
If, at the time of grant of a certificate, the provincial-level People's
Committee already set a residential land allocation or recognition quota and
the land area stated in the certificate was determined according to the
residential land allocation quota, such quota shall be used as a basis for tax
calculation. If the residential land allocation quota is lower than the current
residential land allocation quota, the latter will be used as a basis for tax
calculation;
b.3/
If, at the time of grant of a certificate, the provincial-level People's
Committee did not yet set a residential land allocation or recognition quota,
the whole residential land area stated in the certificate will be regarded as
within-quota residential land;
b.4/
No quota will apply to cases without certificates. The tax rate applicable to
within-quota land will apply to the whole taxable land area of taxpayers.
In
this case, currently used land must be residential land as defined in the 2003
Land Law and its guiding documents.
When
land users are granted a certificate, the residential land quota used as a
basis for tax calculation complies with the principles laid down at Points b.
1, b.2 and b.3, Item 1.4 of this Clause.
c/
In case of changing taxpayers, the residential land quota used as a basis for
tax calculation is the current residential land allocation quota set by the
provincial-level People's Committee, which will be applied from the subsequent
tax year. In case of changing taxpayers as a result of inheritance or giving as
gifts between husband and wife; natural parent and natural child; adoptive
parent and adopted child; parent-in-law and son-in-law or daughter-in-law;
grandparent and grand child; or between siblings, the set residential land
quota shall be used as a basis for tax calculation and applicable to the
transferor.
d/A
taxpayer who has many residential land plots within a province may choose only
one land plot in a district, town or provincial city which it/he/she has the
rights to use as a basis for determination of a land quota for tax calculation,
specifically:
d.1/
If none of these land plots exceeds the residential land quotas, the taxpayer
may choose any of the residential land quotas applicable in the localities in
which it/he/she has land use rights for determining the payable tax amount. The
residential land area in excess of the chosen quota shall be determined to be
the total area of all residential land plots which the taxpayer has the rights
to use minus the residential land quota chosen by the taxpayer;
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2.
Non-agricultural production or business land
The
taxable land area is the total land area allocated or leased by the State for
use for commercial purposes as stated in certificates, land allocation
decisions or land lease decisions or contracts made by competent state
agencies. In case the land area stated in certificates, land allocation
decisions or land lease decisions or contracts is smaller than the land area
actually used for commercial purposes, the taxable land area is the actually
used land area.
For
non-agricultural land specified in Article 2 (except those specified in Item
6.1, Clause 6) which are used for commercial purposes, the taxable land area is
the whole area of non-agricultural land used for commercial purposes. When
impossible to determine the land area used for commercial purposes, the taxable
land area shall be determined based on turnover ratio as specified in Clause 2,
Article 8 of this Circular.
3.
For land used for improper purposes, encroached or appropriated land or land
left unused against regulations
The
area of encroached or appropriated land, land used for improper purposes or
land left unused against regulations shall be determined according to the
Ministry of Natural Resources and Environment's regulations.
Example
3: Mr. A's household is currently using 2,000 m2 of land, for which a
certificate has been granted. Such certificate writes: residential land: 200
m2; garden land: 1.800 m3. The land area actually used for residential purposes
is 400 m2. The residential land quota applicable at the time of grant of the
certificate is 200 m2.
In
this case, the taxable land area of Mr. A is 400 m2, the land area actually
used by his household for residential purposes.
Tax
agencies shall calculate tax as follows: the total residential land area for
calculation of non-agricultural land use tax is 400 m2, of which the
within-quota land area is 200 m2, and the out-of-quota land area is 200 m2.
If
competent agencies determine the garden land area of 200 m2 currently used by
Mr. A's household for residential purposes as improperly used land, the taxable
land area of Mr. A shall be re-determined as follows: 200 m2 of within-quota
residential land and 200 m2 of improperly used land.
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The
price of a square meter of taxable land is the price of land based on its use
purpose which is set by the provincial-level People's Committee and kept stable
for a 5-year period starting on January 1, 2012.
1.
In case of changing taxpayers or arising any elements that lead to the change
of the price of a square meter of taxable land during a stabilization period,
it is not required to re-determine the price of a square meter of taxable land
for the remainder of the period.
2.
In case land is allocated or leased by the State or converted from agricultural
to non-agricultural or from non-agricultural production and business to
residential during a stabilization period, the price of a square meter of
taxable land is the price of land based on its use purpose, which is set by the
provincial-level People's Committee at the time of land allocation or lease or
at the time of converting the land use purpose and kept unchanged for the
remainder of the period.
3.
For improperly used land or encroached or appropriated land, the price of a
square meter of taxable land is the price of land based on its current use
purpose which is set by the provincial-level People's Committee for application
in the locality.
Article 7. Tax rates
1.
Residential land:
a/
Residential land, including residential land used for commercial purposes, is
subject to the partially progressive tariff as follows:
Tax grade
Taxable land area
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Tax rate (%)
1
Within-quota
area
0.03
2
Area
in excess of up to 3
times
the quota
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3
Area
in excess of over 3
times
the quota
0.15
b/
Land of apartment buildings with many users, condominiums and underground works
is subject to the tax rate of 0.03%.
2.
Non-agricultural production and business land and non-agricultural land
specified in Article 2 of this Circular which is used for commercial purposes
are subject to the tax rate of 0.03%.
3.
Land used for improper purposes or land left unused against regulations are
subject to the tax rate of 0.15%.
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5.
Encroached or appropriated land is subject to the tax rate of 0.2%.
Article 8. Tax calculation methods
1.
Tax calculation principles
1.1.
The payable tax amount of each individual taxpayer shall be determined within one
province.
1.2.
In case a taxpayer has taxable land in different districts within one province,
the payable tax amount shall be determined for each land plot at the tax agency
of the locality where exists his/her taxable land. A taxpayer who has a land
plot or the total land area in excess of the quota applicable in the locality
in which the taxpayer has land use rights shall make a general declaration at
the tax agency chosen by the taxpayer under Article 16 of this Circular.
1.3.
In case of changing taxpayers in a year, the payable tax amount of each
taxpayer shall be determined from the month when such change occurs.
In
case of appearing elements that lead to a change in tax bases (except change of
the price of a square meter of taxable land), the payable tax amount shall be
determined from the month when such change occurs.
2.
Determination of the tax amount payable for each land plot
2.1.
The non-agricultural land use tax amount payable for residential land,
production and business land and non-agricultural land specified in Article 2
of this Circular which are used for commercial purposes shall be determined
according to the following formula:
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=
Arising tax amount(VND)
-
Exempted or reduced tax amount if
any(VND)
Arising tax amount (VND)
=
Taxable land area X (m2)
x
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x
Tax rate (%)
2.2.
For land of apartment buildings with many users or condominiums (including
those with basements) and underground works, the payable tax amount shall be
determined as follows:
The payable tax amount(VND)
=
Arising tax amount(VND)
-
Exempted or reduced tax amount if
any (VND)
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=
The area of house of each
organization, household or individual
x
Allocation coefficient
x
The price of a square meter of
corresponding land
x
Tax rate
For
underground works:
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=
The area of work used by each
organization, household or individual
x
Allocation coefficient
x
The price of a square meter of
corresponding land
x
Tax rate
2.3.
In case of using non-agricultural land specified in Article 2 of this Circular
for commercial purposes but the area of land used for commercial purposes
cannot be determined, the arising tax amount shall be determined as follows:
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=
The area of land used for commercial
purposes
x
The Price of a square meter of land
x
Tax rate(%)
The area of land used for commercial
purposes
=
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x
Business turnover
Total turnover in the year
2.4.
Examples on methods of determining payable tax amounts in some cases:
Example
4: Cases in which a taxpayer has many land plots in different districts, none
of which exceeds the relevant applicable quota but the total area of these land
plots exceeds the residential land quota applicable in the locality in which
the taxpayer has land use rights. Specifically:
Mr.
A's family has the rights to use 3 residential land plots in 3 different
districts of Hanoi city as follows:
Location
(district)
Area
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Quota
(m2)
Price of a square meter of taxable
land
(VND million/m2)
Hoan
Kiem
80
100
50
Ba
Dinh
...
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110
40
BaVi
350
400
2
Total
530
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
Mr. A shall calculate tax for each land plot and pay tax at district-level Tax
Departments of the localities where exist his taxable land areas as follows:
+
The tax amount payable for the land plot in Hoan Kiem urban district: 80 x VND
50 million x 0.03% = VND 1.2 million.
+
The tax amount payable for the land plot in Ba Dinh urban district: 100 x VND
40 million x 0.03% = VND 1.2 million.
+
The tax amount payable for the land plot in Ba Vi rural district: 350 x VND 2
million x 0.03% = VND 0.21 million.
The
total payable tax amount is VND 1.2 million + 1.2 million + 0.21 million = 2.61
million
-
Mr. A shall make a general declaration for the out-of-quota land area as
follows:
According
to regulations, Mr. A may choose any of the residential land quotas applicable
in the localities where exist his taxable land areas for determining the
out-of-quota land area. Of these quotas, the quota applicable in Ba Vi rural
district is the highest while the land price there is the lowest. Therefore,
Mr. A will choose the quota applicable in Ba Vi rural district as a basis for
determining the out-of-quota land area.
In
this case, the payable tax area is determined as follows:
+
As the land quota used for tax calculation is that applicable in Ba Vi rural
district, which is 400 m2, the taxable out-of-quota land area is 530 m2- 400 m2
= 130 m2 (as this area exceeds the quota by less than 3 times, the applicable
tax rate is 0.07%).
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{350
m2 (of land in Ba Vi) x VND 2 million/ m2 + 50 m2 (of land in Hoan Kiem) x VND
50 million/m2} x 0.03% = VND 0.96 million
+
The payable tax amount for the out-of-quota land area of 130 m2, including the
remaining land area in Ba Dinh and Hoan Kiem district, with the tax rate of
0.07% is:
{30
m2 (of land in Hoan Kiem) x VND 50 million/m2 + 100 m2 (of land in Ba Dinh) x
VND 40 million/m2} x 0.07% = VND 3.85 million
The
tax amount to be additionally paid: VND 0.96 million + 3.85 million - 2.61
million = 2.2 million.
Example
5: Cases in which a taxpayer has many land plots in different districts and one
of these land plots exceeds the residential land quota applicable in the
locality in which the taxpayer has land use rights. Specifically:
Mr.
B inherits from his parents a land plot of 100 m2 in Hoan Kiem urban district
(which applies a land quota of 100 m2 and a land price of VND 50 million/m2).
Mr. B has another land plot of 120 m2 in Ba Vi rural district (which applies a
land quota of 400 irr and a land price of VND 2 million/m2).
-
Mr. B shall calculate tax for each land plot and pay tax at district-level Tax
Departments of the localities where exist his taxable land areas as follows:
+
In Hoan Kiem urban district: The payable tax amount is determined as follows:
100 m2 of within-quota land is subject to the tax rate of 0.03%, while 50 m2 of
out-of-quota land is subject to the tax rate of 0.07%. specifically:
100
m2 x VND 50 million/m2 x 0.03% + 50 m2 x VND 50 million/m2 x 0.07% = VND 3.25
million;
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
Mr. B shall make a general declaration for the out-of-quota land area as
follows:
Mr.
B shall choose the land quota applicable in Hoan Kiem district for determining
the out-of-quota land area. Accordingly, the payable tax amount is determined
as follows:
+
The taxable out-of-quota land area is 150 m2+ 120 in2 -100 m2 = 170 m2
+
The payable tax amount is determined as follows: 100 m2 of within-quota land
(in Hoan Kiem district) is subject to the tax rate of 0.03%, while 170 nr of
out-of-quota land, including the land plot in Ba Vi rural district and the
remainder of the land plot in Hoan Kiem urban district) is subject to the tax
rate of 0.07%. specifically:
100
m2 x VND 50 million/m2 x 0.03% + {50 m2 x VND 50 million/m2 + 120 m2 x VND 2
million/m2} x 0.07% = VND 3.418 million
The
payable tax amount: VND 3.418 million - 3.25 million - 0.072 million = VND
0.096 million.
Example
6: Cases in which a taxpayer has many land plots in different districts, one of
which exceeds the residential land quota applicable in the locality in which
tax taxpayer has land use rights. Specifically:
Ms.
C has the rights to use 3 land plots in 3 different districts of Hanoi as
follows:
Location
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Area
(m2)
Quota
(m2)
Price of a square meter of taxable
land
(VND million/m2)
Hoan
Kiem
300
100
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Ba
Dinh
400
110
40.
BaVi
50
400
2
Total
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
Ms. C shall calculate tax for each land plot and pay tax at district-level Tax
Departments of the localities where exist his taxable land areas as follows:
+
The payable tax amount in Hoan Kiem district shall be determined as follows:
100 nr of within-quota land (in Hoan Kiem district) is subject to the tax rate
of 0.03%, while 200 nr of out-of-quota land is subject to the tax rate of
0.07%, specifically:
100
nr x VND 50 million x 0.03% + 200 nr x VND 50 million x 0.07% = VND 8.5 million
+
The payable tax amount in Ba Dinh district shall be determined as follows: 110
nr of within-quota laud (in Ba Dinh district) is subject to the tax rate of
0.03%, while 290 m2 of out-of-quota land is subject to the tax rate of 0.07%,
specifically:
110
m2 x VND 40 million x 0.03% + 290 nr x VND 40 million x 0.07% = VND 9.44
million
+
The payable tax amount in Ba Vi district shall be determined as follows: 50 nr
of within-quota land is subject to the tax rate of 0.03%, specifically:
50
nr x VND 2 million x 0.03% = VND 0:03 million.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
Ms. C shall make a general declaration for out-of-quota land area as follows:
*
If she chooses the land quota applicable in Hoan Kiem district
+
The total taxable land area is 750 nr.
+The
within-quota land area: 100 m2 of land in Hoan Kiem district (subject to the
tax rate of 0.03%' and the land price applicable in Hoan Kiem district).
+
The out-of-quota land area is:
*
The area in excess of up to 3 times the quota is 300 nr (subject to the tax
rate of 0.07%), including 200 nr of the remaining area of the land plot in Hoan
Kiem district and 100 nr of another land plot (depending on the taxpayer's
choice, such area may be subtracted from the area of the land plot in Ba Dinh
urban district or Ba Vi rural district) However, as the land price in Ba Dinh
is higher than that in Ba Vi, the taxpayer is likely to choose to subtract this
area from the land plot in Ba Dinh district)
*
The area in excess of over 3 times the quota is 350 nr (subject to the tax rate
of 0.15%), including 300 nr, the remaining area of the land plot in Ba Dinh
district, and 50 nr, the whole area of the land plot in Ba Vi district.
The
payable tax amount is:
100
m2 x VND 50 million x 0.03% + {200 nr x VND 50 million + 100 m2 x VND 40
million} x 0.07% + {300 m2 x VND 40 million + 50 m2 x VND 2 million } x 0.15% =
VND 29.45 million.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
If
Ms. C chooses the land quota applicable in Ba Dinh district:
+
The total taxable land area is 750 nr.
+
The within-quota land area: 110 m2 (subject to the tax rate of 0.03%).
+
The out-of-quota land area is:
*
The area in excess of up to 3 times the quota is 330 m2 (subject to the tax
rate of 0-07%), including 290 m2 of the remaining area of the land plot in Ba
Dinh district and 40 nr of another land plot (depending on the taxpayer's
choice, such area may be subtracted from the area of the land plot in Hoan Kiem
or Ba Vi; however, as the land price in Hoan Kiem district is higher than that
in Ba Vi district, the taxpayer is likely to choose to subtract this area from
the land plot in Hoan Kiem district).
*
The area in excess of over 3 times the quota is 310 m2 (subject to the tax rate
of 0.15%), including the remaining 260 in- of the land plot in Hoan Kiem
district and the whole land area of 50 nr in Ba Vi district.
The
payable tax amount is:
110
m2 x VND 40 million x 0.03% + {290 nr x VND 40 million + 40 nr x VND 50
million} x 0.07% + {260 m2 x VND 50 million + 50 nr x VND 2 million}x 0.15% =
VND 30.49 million.
The
remaining payable tax amount is: VND 30.49 million - 17.97 million = VND 12.52
million
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Ms.
M's family is living in a 50-nr apartment in Block C3 of Thanh Cong living
quarter, Ba Dinh district, Hanoi. The apartment building has 5 stories, each
with 8 apartments of the same area. According to records, the construction land
area of the apartment building is 460 nr. The land price set by the People's
Committee of Hanoi is VND 40 million/m2
The
payable non-agricultural land use tax of Ms. M shall be determined as follows:
The
payable tax amount =
50
x 8 x 5 VND 40 million x 0.03% = VND 0.138 million
Example
8: Residential land of households living in condominiums with basements
Mr.
H is living in a 100-nr apartment of an apartment building in District 3, Ho
Chi Minh City. The construction land area of the apartment building is 2,000
m2, of which the total area of apartments is 1,400 m2/story. The building has
15 stories and 2 basements used as garages, of which the area of underground
works used by households and individuals living in the apartment building is
1,500 nr/basement. The land price set by the People's Committee of Ho Chi Minh
City is VND 35 million/m2.
The
payable non-agricultural land use tax of Mr. H shall be determined as follows:
Payable tax amount
=
100
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2.000
x
VND 35 million x 0.03% = VND 0.093
million
1,400 x 15 + 50% x 3,000
Chapter III
TAX
EXEMPTION AND REDUCTION
Article 9. Principles of tax exemption
and reduction
1.
Tax exemption and reduction will only apply directly to taxpayers and be
calculated based on the lax amounts payable under the Law on Non-Agricultural
Land Use Tax and this Circular.
2.
Tax exemption and reduction for residential land shall apply only to
residential land registered under the name of taxpayers in a locality chosen by
themselves, except the cases specified in Clause 9, Article 10, and Clause 4, Article
11 of this Circular.
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In
case both the taxpayer and at least one member of his/her household are
eligible for a 50% reduction of tax each, the taxpayer's household may enjoy
tax exemption. These persons must have grandparent-grandchild or parent-child
relations and be named in the household's permanent residence registration
book.
4.
A taxpayer that has many investment projects eligible for tax exemption or
reduction may enjoy tax exemption or reduction for each investment project.
Article 10. Tax exemption
1.
Land of investment projects in the sectors eligible for special investment
promotion (special investment incentives); investment projects in geographical
areas with extreme socio-economic difficulties; investment projects in the
sectors eligible for investment promotion (investment incentives) in
geographical areas with socio-economic difficulties; and land of enterprises
with over 50% of their employees being war invalids or diseased soldiers.
Lists
of sectors eligible for investment promotion; sectors eligible for special
investment promotion; areas with socioeconomic difficulties; and areas with
extreme socio-economic difficulties comply with the investment law.
Employees
being war invalids and diseased soldiers must be regularly employed in the year
as specified in the Ministry of Labor, War Invalids and Social Affairs'
Circular No. 40/ 2009/TT-BLDTBXH of December 3, 2009, and its amending
documents.
2.
Land of establishments carrying out socialized activities in education,
vocational training, health, culture, sports and environmental protection.
These establishments include:
2.1.
Non-public establishments set up and qualified for carrying out socialized
activities under regulations of competent state agencies;
2.2.
Organizations and individuals operating under the Enterprises Law that have
investment projects, joint-venture or associated activities or establish
establishments qualified for carrying out socialized activities under
regulations of competent state agencies;
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2.4.
Tax exemption for foreign-investment projects carrying out socialized
activities shall be decided by the Prime Minister at the proposal of the
Ministry of Planning and Investment and relevant line ministries.
Establishments
carrying out socialized education, vocational training, healthcare, cultural,
sports and environmental activities must satisfy the requirements on operation
scope and standards under the Prime Minister's decisions.
3.
Land for construction of gratitude houses, great-unity houses and nursing homes
for lonely elderly people, people with disabilities or orphans, and social
disease- treatment establishments.
4.
Within-quota residential land in geographical areas with extreme socio-economic
difficulties.
5.
Within quota residential land of persons engaged in revolutionary activities
before August 19, 1945; war invalids of 1/4 or 2/4 grade; persons entitled to
policies like war invalids of 1/4 or 2/4 grade; diseased soldiers of grade 1/3;
heroes of people's armed forces; heroic Vietnamese mothers; natural parents and
nurturing persons of martyrs during their childhood; spouses of martyrs;
martyrs' children eligible for monthly allowances; Agent Orange victims who are
revolutionary activists; and disadvantaged Agent Orange victims.
6.
Within-quota residential land of poor households identified under the Prime
Minister's decision on poverty line. In case provincial-level People's
Committees have specified a poverty line applicable in their localities
according to law, poor households shall be identified under the poverty line
promulgated by provincial-level People's Committees.
7.
Households and individuals whose residential land is recovered by the State in
a year under approved master plans or plans will be exempt from tax on
recovered land and the land in the new place of residence in that year.
8.
Land with garden houses certified by a competent state agency as historical-cultural
relics.
9.
Taxpayers facing difficulties due to force majeure circumstances, if the value
of damage related to land and houses on land accounts for over 50% of the
taxable price.
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Article 11. Tax reduction
To
reduce payable tax amounts by 50% in the following cases:
1.
Land of investment projects in the sectors eligible for investment promotion;
investment projects in geographical areas with socioeconomic difficulties;
land of enterprises with between 20% and 50% of their employees being war
invalids or diseased soldiers.
Lists
of sectors eligible for investment promotion (investment incentives); sectors
eligible for special investment promotion (special investment incentives);
areas with socio-economic difficulties: and areas with extreme socio-economic
difficulties comply with the investment law.
Employees
being war invalids or diseased soldiers must be regularly employed in the year
as specified in the Ministry of Labor, War Invalids and Social Affairs'
Circular No. 40/ 2009/TT-BLDTBXH of December 3,2009, and its amending
documents.
2.
Within-quota residential land in geographical areas with socio-economic difficulties.
3.
Within-quota residential land of war invalids of 3/4 or 4/4 grade; persons
enjoying policies like war invalids of 3/4 or 4/4 grade; martyrs' children
enjoying monthly allowances,
4.
Taxpayers facing difficulties due to force majeure circumstances, provided the
value of damage related to their land and houses on land accounts for between
20% and 50% of the taxable price.
In
this cases, certification of commune-level People's Committees of the
localities where exists such land is required.
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1.
Managing tax agencies shall base on tax declaration dossiers specified in
Article 15 of this Circular to determine non-agricultural land use tax amounts
to be exempted or reduced and decide on tax exemption or reduction for
taxpayers according to each tax period.
2.
Some specific cases:
a/
For households and individuals eligible for tax exemption or reduction under
Clauses 4, 5 and 6, Article 10, and Clauses 2 and 3, Article 11 of this
Circular, directors of district-level Tax Departments shall, based on the list
proposed by commune-level People's Committees, issue common decisions on non-agricultural
land use tax exemption or reduction.
Annually,
commune-level People's Committees shall revise and send a list of entities
eligible for tax exemption or reduction to tax agencies for the latter to
effect tax exemption or reduction according to their competence.
b/
For taxpayers eligible for tax exemption or reduction under Clause 9, Article
10, and Clause 4, Article 11 of this Circular, heads of their managing tax
agencies shall issue tax exemption or reduction decisions on the basis of
taxpayers' applications and certification of commune-level People's Committees
of localities where exists the damaged land.
c/
For other cases, taxpayers shall send their dossiers, enclosed with papers
proving their eligibility for tax exemption or reduction as required or
certification of commune-level People's Committees of localities where exists
the taxable land, to their managing tax agencies for settlement.
Chapter IV
TAX
REGISTRATION, DECLARATION AND PAYMENT
Article 13. Grant of tax
identification numbers
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2.
Taxpayers who have been granted tax identification numbers under the Law on Tax
Administration and its guiding documents may use these numbers to declare and
pay non- agricultural land use tax.
Article 14. Procedures for grant of
tax identification numbers
1.
For business organizations, households and individuals, the procedures for
registration for grant of tax identification numbers comply with the Law on Tax
Administration and its guiding documents.
2.
For non-business households and individuals:
2.1.
A dossier of registration for grant of a tax identification number is the tax
declaration dossier to be submitted in the first year. Such a dossier
comprises:
-
A declaration of non-agricultural land use tax, made according to form No.
01/TK-SDDPNN attached to this Circular {not printed herein).
-
A copy of the taxpayer's people identity card or military identity card or a
certified copy of passport, for foreigners.
2.2.
For taxpayers that have nor yet been granted tax identification numbers under
the Law on Tax Administration and its guiding documents, district-level Tax
Departments shall base themselves on taxpayers' dossiers of registration for
grant of tax identification numbers to grant tax identification numbers and notify
these numbers to taxpayers.
Tax
identification numbers granted to non-business households and individuals shall
be shown in non-agricultural land use tax payment notices sent to taxpayers.
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2.4.
In case many persons are named in a certificate as co-owners of a land plot, a
tax identification number shall be granted to the lawfully authorized
representative of these co-owners. The representative may use such tax
identification number to declare and pay tax for all of his/her own taxable
land plots in the same locality as well as those in other localities.
Article 15. Dossiers of declaration of
non-agricultural land use tax
1.
A dossier of declaration of non-agricultural land use tax payable in a year
comprises:
-
A declaration of non-agricultural land use tax for each taxable land plot, made
according to form No. 01/TK-SDDPNN, for households or individuals, or No.
02/TK-SDDPNN, for organizations, attached to this Circular (not printed
herein);
-
Copies of papers related to the taxable land plot such as: land use rights
certificate, land allocation decision, land lease decision or contract;
decision permitting the change of land use purpose;
-
Copies of papers proving the taxpayer's eligibility for tax exemption or
reduction (if any).
2.
A dossier of general declaration of non-agricultural land use tax comprises:
-
A general declaration of non-agricultural land use tax, made according to form
No. 03/ TKTH-SDDPNN attached to this Circular (not printed herein).
Article 16. Tax declaration
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1.1.
Taxpayers shall accurately declare their personal information such as name,
identity card number, tax identification number, address for receiving tax
notices; and information on the taxable land plot such as area and use purpose in
the tax declaration. For a land plot for which a certificate has been granted,
information on serial number and date of issue of the certificate, serial
number of the map, land area and land quota (if any) must be fully declared.
For
dossiers of declaration of tax on residential land of households and
individuals, commune-level People's Committees shall fill in the declaration
forms' items reserved for functional agencies and transfer these declarations
to district-level Tax Departments for use as a basis for tax calculation.
When
necessary to clarify some items in tax declaration dossiers of organizations
which serve as tax bases at the request of lax agencies, natural resources and
environment agencies shall make and send certifications to tax agencies.
1.2.
Annually, taxpayers are not required to make re-declaration if there is no
change in taxpayers and elements that lead to changes in payable tax amounts.
Upon
occurrence of an event that leads to a change in the taxpayer, the new taxpayer
shall declare and submit a tax declaration dossier under this Circular within
30 (thirty) days after the date when such event .occurs. In case of arising
elements leading to a change in the payable tax amount (except change of the
price of a square meter of taxable land), the taxpayer shall declare and submit
tax declaration dossier within 30 (thirty) days after the date when such
elements arise.
1.3.
General declaration of non-agricultural land use tax is required only for
residential land.
Taxpayers
who are required to make general declarations under this Circular shall make
and submit general declarations to the district-level Tax Departments they have
chosen and registered.
2.
Tax declaration in some specific cases
2.1.
For organizations:
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2.2.
For households and individuals:
a/
For residential land
a.1/
In case a taxpayer has the right to use one or more than one land plot in a
district within the total taxable land area not exceeding the residential land
quota applicable in the locality in which the taxpayer has land use rights, the
taxpayer shall make a tax declaration for each land plot and submit these
declarations to the commune-level People's Committee. In this case, the
taxpayer is not required to make a general tax declaration.
Example
9; Mr. Nguyen Van A has 2 residential land plots in Ba Dinh district, Hanoi.
Specifically as follows:
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The first plot is 50 m2 (the applicable quota is 200 m2);
-
The second plot is 50 m2 (the applicable quota is 100 m2).
In
this case, Mr. A shall make two separate tax declarations and submit them to
the People's Committees of wards where exist these land plots. He is not
required to make a general tax declaration.
a.2/
In case a taxpayer has the right to use many residential land plots in
different districts but none of these land plots exceeds the set quota and the
total area of taxable land plots does not exceed the residential land quota
applicable in the localities in which the taxpayer has land use rights, the
taxpayer shall make tax declarations for each land plot and submit them to
commune-level People's Committees of localities where exist these taxable land
plots, and make and submit a general tax declaration to the district-level Tax
Department which the taxpayer has chosen to carry out general declaration
procedures. Example 10:
Mr.
Nguyen Van C has two land plots, one in Hoan Kiem urban district and the other
in Ba Vi rural district, Hanoi city as follows:
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The land plot in Ba Vi rural district is 170 m2 (the applicable quota is 200
m2).
Mr.
C shall make two separate declarations for these land plots and send them to
the People's Committees of the ward of Hoan Kiem urban district and the commune
of Ba Vi rural district where exist these land plots, respectively.
Concurrently, he shall register and choose a tax agency (district-level Tax
Department) to carry out general declaration procedures.
If
Mr. C chooses the residential land quota applicable in Hoan Kiem urban
district, he shall submit the general tax declaration to the Tax Department of
Hoan Kiem urban district to carry out general declaration procedures.
If
Mr. C chooses the residential land quota applicable in Ba Vi rural district, he
shall submit the general tax declaration to the Tax Department of Ba Vi rural
district to carry out general declaration procedures.
a.4/
In case a taxpayer has the rights to use many residential land plots in
different districts and only one of these land plot exceeds the residential
land quota applicable in the locality in which the taxpayer has land use
rights, the taxpayer shall make tax declarations for each land plot and submit
them to the People's Committees of communes where exist the taxable land plots
and make and submit a general declaration to the district-level Tax Department
of the locality where exists the out-of-quota land plot.
Example
11:
Mr.
Nguyen Van B has 2 land plots, one in Hai Ba Trung urban district and the other
in Gia Lam rural district, Hanoi, as follows:
+
The land plot in Hai Ba Trung urban district is 50 m2 (the applicable quota is
80 m2);
+
The land plot in Gia Lam rural district is 200 m2 (the applicable quota is 150
m2).
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a.5/
In case a taxpayer has the rights to use many residential land plots in
different districts and some of these land plots exceed the residential land
quotas applicable in the localities in which the taxpayer has land use rights,
the taxpayer shall make declarations for each land plot and submit them to the
commune-level People's Committees of the localities where exist the taxable
land plots; and concurrently, choose a district-level Tax
Department
of the locality where exists the out-of-quota taxable land plot to make general
declaration;
a.6/
By March 31 of the subsequent year at the latest, the taxpayer shall make a
general tax declaration according to form No. 03/TKTH-SDDPNN (not printed
herein) and send it to the district-level Tax Department at which the taxpayer
makes a general declaration, and determine the difference between the payable
tax amount according to regulations and the payable lax amount as indicated in
the declarations submitted to the district-level Tax Departments of the
localities where exist the taxable land plots.
b/
For non-agricultural production and business land and non-agricultural land
specified in Article 2 of this Circular which is used for commercial purposes
Taxpayers
shall submit tax declaration dossiers to district-level Tax Departments of
localities where exist taxable land plots or to organizations or individuals
authorized by tax agencies according to law.
2.3.
Additional tax declaration:
a/
In case of arising elements leading to a change in tax bases which result in an
increase or a decrease in the payable tax amount, the taxpayer shall make an
additional declaration according to form No. 01/TK-SDDPNN or form No.
02/TK-SDDPNN within thirty (30) days after the date such elements arise;
b/
When detecting any errors or mistakes in the tax declaration dossier already
submitted to the tax agency, which affect the payable tax amount, a taxpayer
may make an additional declaration;
In
case a taxpayer detects an error or a mistake in the tax declaration dossier
already submitted lo the tax agency after March 31 of the subsequent year, the
taxpayer may make an additional declaration (for annual declaration and general
declaration) in this year.
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Additional
tax declaration dossiers of institutional taxpayers must be submitted before
tax agencies announce decisions on tax examination or inspection at their head
offices.
Article 17. Tax payment
1.
For households and individuals
1.1.
Tax agencies shall base themselves on taxpayers' declarations containing
certifications of competent state agencies to calculate and make tax payment
notices according to form No. 01/TB-SDDPNN attached to this Circular (not
printed herein).
Tax
agencies shall send tax payment notices to taxpayers no later than September 30
every year.
Within
10 (ten) working days after receiving tax agencies' tax payment notices,
taxpayers may give feedbacks on (modifications or additions) information
indicated in such notices to lax officers receiving their tax declaration dossiers.
Within 10 working days after receiving taxpayers' feedbacks, tax agencies shall
give replies. In case taxpayers make no feedbacks, the tax amounts indicated in
the notices are the payable tax amounts.
Taxpayers
shall fully pay taxes into the state budget within the time limit prescribed in
Clause 3 of this Article.
For
cases subject to general declaration:
Based
on general declarations, taxpayers shall immediately pay the positive
difference into the state budget. Any overpaid tax amounts shall be handled
according to the Law on Tax Administration and its guiding documents.
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Taxpayers
shall calculate and pay non-agricultural land use tax within the time limit
prescribed in Article 3 of this Article.
Tax
payment deadlines
3.1.
The deadline for annual tax payment is December 31.
Taxpayers
may select to pay tax once or twice a year and shall fulfill tax obligations by
December 31 every year.
The
deadline for payment of the difference as determined by taxpayers in the
general declarations is March 31 of the subsequent year.
3.2.
During a 5-year stabilization period, if the taxpayer wishes to make a single tax
payment for several years, the tax payment deadline is December 31 of the year
of application.
3.3.
Upon occurrence of events that lead to a change in taxpayers, land use rights
transferors shall pay tax into the state budget of the locality where exists
the taxable land plot before carrying out other legal procedures. In case of
inheritance, heirs shall pay tax into the state budget if tax has not been
paid.
4.
Tax collection and payment:
4.1.
Taxpayers shall pay tax and fines (if any) into the state budget at the address
stated in tax agencies' tax payment notices within the prescribed tax payment
time limit.
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4.3.
After receiving tax money from taxpayers, tax agencies or authorized
tax-collectors shall issue a receipt, made according to the form issued
together with this Circular (not printed herein), or a paper on remittance of
money into the state budget according to the form provided by the Ministry of
Finance.
4.4.
Tax agencies shall supervise the fulfillment of tax obligations by taxpayers.
Chapter V
ORGANIZATION
OF IMPLEMENTATION
Article 18. Handling of existing
problems
1.
Tax agencies shall further monitor and collect housing tax from organizations, households
and individuals liable to housing and land tax but, have not yet fully paid the
arisen tax amount by December 31, 2011.
2.
For those eligible for exemption from or reduction of housing and land tax of
the 2011 tax year but tax agencies have not yet carried out tax exemption or
reduction procedures, taxpayers shall have to-be-exempted or -reduced tax
amounts cleared against the payable non-agricultural tax amounts of the
subsequent year.
Article 19. Effect
1.
This Circular takes effect on January 1, 2012.
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3.
For the 2012 non-agricultural land use tax:
-
Tax agencies shall complete the receipt of tax declarations from taxpayers no
later than June 30, 2012;
-
Tax agencies shall make and send tax payment notices to taxpayers no later than
September 30, 2012.
-
The tax payment deadline is December 31, 2012.
Any
problems arising in the implementation should be promptly reported to the
Ministry of Finance for study and settlement.
FOR THE. MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
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