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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 76/2014/TT-BTC
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Hanoi, June 16, 2014
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CIRCULAR
ON PROVIDING GUIDANCE ON DECREE
NO. 45/2014/ND-CP DATED MAY 15, 2014 OF THE GOVERNMENT ON COLLECTION OF LAND
LEVIES
Pursuant to the Law
on land dated November 29, 2013;
Pursuant to the Law
on government budget dated December 16, 2002;
Pursuant to the Law
on Tax administration dated November 29, 2006; the Law on the amendments to the
Law on Tax administration dated November 20, 2012;
Pursuant to the Law
on prices dated June 20, 2012;
Pursuant to Decree
No. 45/2014/ND-CP dated May 15, 2014 of the Government on collection of land
levies;
Pursuant to the
Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the
functions, tasks, entitlements and organizational structure of the Ministry of
Finance;
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The
Minister of Finance issues the Circular on providing guidance on Decree No.
45/2014/ND-CP dated May 15, 2014 of cp on collection of land levies.
Chapter
I
GENERAL
PROVISIONS
Article
1. Scope
This Circular provides
guidance on determination and procedures for determination, collection, or
payment of land levies; exemption from or reduction in land levies; deferral of
land levy payment, repayment of outstanding land levies; guidance on
transitional and specific regulations in the Decree No. 45/2014/ND-CP dated May
15, 2014 of the Government on collection of land levies (hereinafter referred
to as Decree No. 45/2014/ND-CP).
Article
2. Regulated entities
1.
Any economic organizations, foreign-invested enterprises, households and individuals,
or overseas Vietnamese (hereinafter referred to as economic organizations,
households and individuals) who are allocated pieces of land subject to land
levies; permitted to change purposes of pieces of land, recognize land use
right (hereinafter referred to as the land) subject to land levies as
prescribed in the Law on land and Decree No. 45/2014/ND-CP.
2. Other relevant
agencies, organizations, and individuals.
Chapter
II
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Section
1. DETERMINATION AND COLLECTION/PAYMENT OF LAND LEVIES
Article
3. Determination of land levies on the piece of land which is subject to land
levies and allocated by the State
The determination of
land levies payable on the piece of land which is subject to land levies and
allocated by the State shall comply with regulations in Article 4 of Decree No.
45/2014/ND-CP; in particular:
1. In case a business
organization, a household or an individual is allocated a piece of land subject
to land levies by the State and not through land auction, the land levy payable
equals (=) the land price subject to land levies according to the purpose of
the piece of land on the date of allocation multiplied by (x) area of land
subject to land levies, whereby:
1.1.
Land prices subject to land levies:
a)
If the price of area of the piece of land which is subject to land levies and
allocated by the State is VND 30 billion or more regarding the piece of land in
a central-affiliated city (according to Table of land prices); or 10 VND
billion or more regarding the piece of land in a mountainous province; or VND
20 billion or more regarding the piece of land in another province, the land
price subject to land levies shall be specifically determined by the People’s
Committees of the province according to direct comparison method, subtraction
method, income-based method, or surplus-based method as prescribed in the
Decree of the Government on land prices.
b) If the price of
area of the piece of land which is subject to land levies and allocated by the
State is less than VND 30 billion regarding the piece of land in a
central-affiliated city (according to the Table of land prices); or less than
10 VND billion regarding the piece of land in a mountainous province; or less
than VND 20 billion regarding the piece of land in another province, the land
price subject to land levies is the land price specified in Table of land
prices issued by the People’s Committees of the province multiplied by (x) land
price adjustment coefficients (hereinafter
referred to as K coefficients).
1.2. Area subject to
land levies is the area of land subject to land levies stated in the Decision
on land allocation.
2.
The Service of Finance shall determine K coefficients used for determining land
prices subject to land levies according to every division, route, or location
equivalent to purposes of the piece of land and in conformable with the market
and local socio-economic development condition, then confer with the Standing
of People’s Council of province on the coefficients and request the People’s
Committee of the province to announce the coefficients annually.
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Article
4. Determination of land levies on the piece of land whose purposes permitted
to be changed paid by the economic organization
The economic
organization changes purposes of the piece of land must pay land levies as prescribed
in Clause 1 of Article 5 of Decree No. 45/2014/ND-CP; in particular:
1. If purpose of the
piece of land which is allocated or leased by the State is changed from
agricultural land or non-agricultural land other than residential land to
residential land for housing construction for sale or combination of sale and
lease, the land levies shall be paid as follows:
1.1. If the
organization which is leased a piece of land subject to lump-sum payment
concurrently changes purposes of the piece of land with changes from land lease
to land allocation, they must pay an amount of difference between land levies
determined according to purposes of the piece of land as prescribed on Clause 1
Article 3 of this Circular and lump-sum rent over remaining lease term on the
date on which the permission for changes in purposes of the piece of land is
made by the competent agency.
The lump-sum rent over
remaining lease term prescribed in this Point shall be determined according to
following formula:
Lump-sum rent over remaining lease term
=
Lump-sum rent over entire lease term
x
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Entire lease term
1.2. If the
organization which is allocated a piece of land subject to land levies has paid
land levies as prescribed before July 1, 2014 and is permitted to change
purposes of the piece of land to residential land, it shall pay an amount of
difference between land levies according to purposes of the piece of land after
change as prescribed in Clause 1 Article 3 of this Circular and land levies
according to land price of type of land before changing its purposes over
remaining use term on the date on which the permission for changes in purposes
of the piece of land is made.
The land levies on the
type of land before changing its purpose over remaining use term prescribed in
this Point shall be determined according to formula below:
Land levy on type of land before changing its purpose
over remaining use term
=
Land levy according to land price over use term subject
to land levies
x
Number of years of remaining land use term
Entire land use term subject to land levies
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a) If the land price
subject to land levies according to purposes of the piece of land after
changing its purposes is determined according to K coefficient method, the land
price subject to lump-sum rent over remaining lease term or land price subject
to land levies on type of land before changing its purpose shall be determined
according to K coefficient method on the date on which the permission for
changing purposes of the piece of land is made.
b) If the land price
subject to land levies according to purposes of the piece of land after
changing its purposes is determined according to direct comparison,
subtraction, income-based, or surplus-based method, the land price subject to
lump-sum rent over remaining lease term or land price subject to land levies on
type of land before changing its purpose shall be determined according to such
method on the date on which the permission for changing purposes of the piece
of land is made.
The land price subject
to land levies shall be determined according to K coefficient method or other
land pricing methods as prescribed in Clause 1 Article 3 of this Circular.
2. In case the
economic organization lawfully receives a piece of agricultural land within the
agricultural land use quota from households or individuals; a piece of
agricultural or non-agricultural allocated for limited term (the former user
has paid land levies on such piece of land) for housing construction for sale
or combination of sale and lease, or for cemetery construction, the land levies
payable shall be determined as follows:
2.1. Regarding
application of K coefficient method to determine land levies in case of change
in purposes of the piece of land:
a) Tax authority shall
determine an amount of land levies after changing purposes of project on the
date on which the permission on changes in purpose is made and land levies
payable after subtracting from the amount of transferred payment from the
economic organization according to cadastral documents, the Table of land
prices and K coefficients issued by the People’s Committees of the provinces,
and the amount of transferred payment given from the economic organization
determined by finance bodies within 05 working days from the day on which
sufficient related documents is received.
b) The amount of
payment to receive the land paid by the economic organization shall be
converted into the land levies on the day on which competent agencies permit
the organization to change purposes of the piece of land using the following
formula:
- If the transferred
land is a piece of agricultural or non-agricultural land allocated for limited
term by the State and the land user has paid land levies:
Amount of payment to receive the land paid by economic
organization
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=
Area of land whose purpose is changed
x
Price of type of land before changing purposes specified
in Table of land prices corresponding to land use term
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x
K coefficient
x
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Land use term of transferred land
Where: Area of land
whose purpose is changed is the area which has been paid land levies by the
former user.
- Regarding the
transferred land is a piece of agricultural land which is allocated in the land
use quota to households and individuals:
Amount of payment to receive the land paid by the
economic organization
=
Area of land whose purpose is changed
x
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x
K coefficient
The amount of payment
to receive the land paid by the economic organization shall be determined
according to the above formula, then the finance agency shall determine
specific amount offsetting against land levies payable as prescribed in Point d
Clause 1 Article 5 of Decree No. 45/2014/ND-CP and send it to tax authority for
handling according to information about amount of compensation for site
clearance of the project which revoked sent by the People’s Committees and the
organization in charge of compensation for site clearance.
Procedures for
circulating documents on determination of obligations to pay land levies
between Natural resources and environment authorities, tax authorities and
financial authorities shall conform to the Joint Circular of the Ministry of
Finance and the Ministry of Natural Resources and Environment.
2.2. In case direct
comparison, subtraction, income-based, or surplus-based method is used for
determination of land levies when the purpose of the piece of land is changed:
According
to specific price of land after changing its purpose and specific price of land
before changing its purpose for remaining land use term determined by the
People’s Committee of the province; according to amount of payment paid by the
organization to receive the land which is offset against land levies payable
determined by financial authorities based on formula below and rules of Point d
Clause 1 Article 5 of Decree No. 45/2014/ND-CP, the tax authority shall
determine and notify the land levies payable within 05 working days from the
day on which the documents on above information is received.
- Regarding the
transferred land which is a piece of agricultural or non-agricultural land
allocated for limited term by the State and the land user has paid land levies:
Amount of payment to receive the land paid by economic
organization
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=
Area of land whose purpose is changed
x
Price of land before changing purpose determined by the
People’s Committee of the province
x
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Land use term of transferred land
Where: Area of land
whose purpose is the area which has been paid land levies by the former user.
- Regarding the transferred
land is a piece of agricultural land which is allocated in the land use quota
to households and individuals:
Amount of payment to receive the land paid by economic
organization
=
Area of land whose purpose is changed
x
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3. In case the
purposes of a piece of non-agricultural land other than residential land (being
used or be transferred) is changed to a piece of residential land as prescribed
in Clause 1 and Clause 2 of this Article, the price of land before changing
purpose shall be the land price applied to non-agricultural land prescribed in
regulations on land prices of the Government (commercial land in rural areas;
non-agricultural land other than commercial land in rural areas; commercial
land in urban areas; non-agricultural land other than commercial land in urban
areas).
4. The remaining land
use term determined by the formula as prescribed in Point 1.1, Point 1.2 Clause
1 and Point 2.1 Clause 2 of this Article shall be expressed in months if it is
not a full year; considered 01 month if is shorter than a month but not shorter
than 15 days. Land levy shall not be imposed if such duration is shorter than
15 days.
Article
5. Determination of land levies paid by households or individuals who are
permitted to change its purposes of the piece of land to residential land
If
any household or individual is permitted to change its purposes of the piece of
land to residential land by competent agencies, they must pay land levies as
prescribed in Clause 2 Article 5 of Decree No. 45/2014/ND-CP; in particular:
1.
In case the household or individual which is concurrently leased a piece of
non-agricultural land (other than residential land) by the State with lump-sum
rent over entire lease term concurrently changes purposes of the piece of land
to residential land with changes from land lease to land allocation, the land
levies payable shall be difference between land levies subject to residential
land price and lump-sum rent subject to non-agricultural land price over
remaining lease term on the date on which the competent agencies permit them to
change purpose of the piece of land as prescribed in Point c Clause 2 Article 5
of Decree No. 45/2014/ND-CP, in particular:
The
lump-sum rent over remaining lease term shall be determined according to the
formula prescribed in Point 1.1 Clause 1 Article 4 of this Circular. The land
price subject to the lump-sum rent over remaining lease term shall be
determined according to K coefficient method if the price of area of the piece
of land subject to land levies (according to residential land prices specified
in the Table of land price on the day on which the competent agencies permit to
change purposes of the piece of land) is less than VND 30 billion regarding the
piece of land in the central-affiliated cities; less than VND 10 billion
regarding the piece of land in the mountainous province; or less than VND 20
billion regarding the piece of land in the remaining provinces. In case the
price of piece of land is higher than aforesaid prices, the land price subject
to lump-sum rent over remaining lease term shall be determined according to
direct comparison, subtraction, income-based, or surplus-based method as
prescribed in regulations of the Government on land prices.
2. Regarding changes
in purposes of a piece of land which is transferred from lawful land user to
residential land, the land levies shall be collected as follows:
a) If the piece of
land converted from gardens or ponds which are not recognized as residential
land although it is in the same land plot having houses, the land levies on
such piece of land shall equal 50% of difference between land levies subject to
residential land price and land levies subject to agricultural land price.
b) If the transferred
piece of land converted from agricultural land within agricultural land use
quota allocated to households and individuals, the land levies on such piece of
land shall equal difference between land levies subject to residential land
price and land levies subject to agricultural land price.
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The land levies on
non-agricultural land for remaining land use term prescribed in this Point
shall be determined using the formula prescribed in Point 1.2 Clause 1 Article
4 of this Circular.
3. The land price
subject to land levies prescribed in Clause 1 and Clause 2 of this Point is the
land price determined on the date on which the permission for changing purposes
of the piece of land, in particular:
a) Regarding area of
land allocated within residential land quota, the land price subject to land
levies before and after changing the purpose of piece of land is the land price
prescribed in Table of land prices equivalent to each purpose.
b) Regarding the area
of land allocated exceeding residential land quota, the land price subject to
land levies before and after changing the purpose of piece of land is the land
price equivalent to each purpose and each case using methods for land pricing
prescribed in Point 1.1 Clause 1 Article 3 of this Circular.
c) In case the
purposes of a piece of non-agricultural land other than residential land (being
used or being transferred) is changed to residential land, the price of land
before changing purpose shall be the land price applied to non-agricultural
land prescribed in regulations on land prices of the Government (commercial
land in rural areas; non-agricultural land other than commercial land in rural
areas; commercial land in urban areas; non-agricultural land other than
commercial land in urban areas).
Article
6. Allocation of land levies to users in the housing complex
With respect to
multi-story buildings on the land which is allocated to users by the State, the
allocation of land levies prescribed in Clause 3 Article 4 of Decree No.
45/2014/ND-CP shall be given as follows:
1. With respect to
multi-story buildings, apartment buildings, or housing complexes (except for
cases prescribed in Clause 2 of this Article), the land levies allocated to
each user equals (=) allocation coefficient multiplied by (x) area of the house
of each user, where:
a) The allocation
coefficient equals ratio floor area to total building area.
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If the area of
the basement is under joint ownership of users in the building, it shall be
equally allocated to them.
If the area of
the basement is under ownership of the investor, the land levies on such area
shall be collected from the investor.
2. With regard to
selling state-owned houses to lessees, the land levies shall be allocated as
prescribed in regulations of law on state-owned house sale.
Article
7. Determination of residential land allocation quota for determination of land
levies applied to households or individuals permitted to change purposes of
land or recognized the piece of land by the State
Any households or
individuals permitted to change purposes of land or recognized the piece of
land (granted the Certificate) by the State shall pay land levies as prescribed
in Article 5, Article 6, Article 7, Article 8 of Decree No. 45/2014/ND-CP; the
area of residential land subject to land levies within the allocation quota
shall be determined as follows:
1. Each household
(including households from household separation prescribed in regulations of
law), or individual is only determined area of residential land within
allocation quota or residential land recognition quota once within a province.
In
case the households or individuals have multiple land plots in a province, the
area of their land plots shall be accumulated for determination of area of
residential land allocation quota or residential land recognition quota
provided that such quotas do not exceed quotas in the initial province.
Example 1:
Mr. A has used 02 land
plots; the first land plot is a piece of residential land with houses on it but
he has no documents prescribed in Clause 1 Article 100 of the Law on land dated
in 2013, such piece of land has been used stably without dispute from 1997,
with the area of 60 m2 in district X, city Z; the second land plot
is a piece of agricultural land in residential areas and subject to land-use
planning of the city, with an area of 1,640 m2 in district Y, city
Z. The land recognition quota in district X, city Z is 100m2; the
land recognition quota in district Y is 150 m2. The city Z is a
central-affiliated city.
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When the first land
plot is granted the Certificate, the 60 m2 in area of the first land
plot shall be determined as the area of land within the quota, thus Mr. A shall
pay 50% of land levies according to the Table of land prices.
Then, Mr. shall
follow the procedures for changing purposes of the second land plot to
residential land, the land levy shall be determined as follows:
- The quota in
arrears of the first land plot is 40 m2 (=100 m2 - 60 m2),
such 40 m2 subject to land levies shall be determined according to
Table of land prices.
- The area
exceeding quota is 1.600 m2 (=1.640 m2 - 40 m2).
Suppose that the price of the second land plot according to Table of land
prices in city Z is VND 20,000,000/ m2, the value of the second land
plot according to such area exceeding quota (according to Table of land prices)
is:
1.600 m2
x VND 20,000,000/m2 = VND 32,000,000,000
Because the value
of area exceeding quota is more than VND 30 billion, the land levy imposed on
such area in case of changes in purposes of the land plot shall be determined
according to direct comparison, subtraction, income-based, or surplus-based
method and decided by the People’s Committee of the province.
2. In case any
households or individuals acquire land joint ownership on 01 land plot, the
area within residential land allocation quota shall be determined as follows:
a) If households or
individuals are permitted to divide a land plot into smaller plots for every
household, the area of land within quota subject to land levies shall be
determined according to each land plot when the procedure for application for
the Certificate is conducted and every household or individual may only be
determined area of land within the residential land allocation quota or
residential land recognition quota once and within a province prescribed in
Point a Clause 3 Article 3 of Decree No. 45/2014/ND-CP.
b) In case households
or individuals do not divide land plot or are not permitted to divide land plot
into smaller plots by competent agencies, the area within residential land
allocation quota shall be determined according to quotas allocated to
households or individuals representing joint owners to complete procedures for
issuance of the Certificate.
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Mr. A, Mr. B and
Ms. C inherited from their parents 01 land plot of 210 m2 in area in
district X, province Y, they have no documents prescribed in Clause 1 Article
100 of the Law on land dated 2013, such land plot has houses on it and being used
stably from October 15, 1993 to July 1, 2004, no dispute, and in conformity
with residential land-use planning of province. Mr. A and Mr. B have never been
determined area of land within quota subject to land levies; Ms. C has been
determined fully area of land within quota subject to land levies regarding
other land plot. The land use quota in district X is 100 m2. In
2016, the aforesaid land plot has been granted the Certificate by competent
agencies, the land levy shall be determined as follows:
- In case Mr. A,
Mr. B and Ms. C agree to divide the land plot into 03 smaller land plots, each
plot is 70 m2 in area:
+ Mr. A and Mr. B
shall be granted the Certificate on each 70 m2, because their plots
are determined as the area within the quota, they shall pay 50% of land levies
on such plots according to Table of land prices issued by the People’s
Committee of the province.
+ The 70 m2
in area of Ms. C’s land plot shall be determined as the area exceeding the quota,
thus Ms. C shall pay 100% of land levies according to the Table of land prices
multiplied by (x) K coefficient.
- In case Mr. A,
Mr. B and Ms. C appoint Mr. B to represent them applying for the Certificate
regarding entire 210 m2 land plot (in case of the competent agency
does not permit them to divide the land plot), he shall pay 50% of land levy
regarding area of 100 m2 within the residential land quota in the
province according to Table of land prices; and pay 100% of land levy on area
of 110 m2 exceeding the quota according to Table of land prices
multiplied by (x) K coefficient in the province.
3. In case any
household or individual who inherited a piece of land not subject to land
levies; is transferred a lawful piece of land not subject to land levies or
obtaining valid documents on such piece of land is replaced the Certificate,
the determination of their area of land within the quota is not considered as
once prescribed in Point a, Clause 3 Article 3 of Decree No. 45/2014/ND-CP.
Example 3:
In 2012, Mr. A
inherited a piece of land of 250 m2 in area, he is granted the
Certificate and has paid land levy in full, thus Mr. A may conduct procedures
for replacement of name in the Certificate without any obligation on land levies.
In addition, Mr. A has never been determined area of land within the quota on
any land plot.
In 2015, Mr. A
applies for changing purposes of 200 m2 in area of piece of
agricultural land, which is allocated by the State in 2004 as prescribed in law
on land, to residential land; the competent agency permits Mr. A to change
purpose of the piece of land, Mr. A shall be determined area of land within the
quota subject to land levies.
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5. The accumulation of
land plot for determination of the quota subject to land levies prescribed in
Clause 1 of this Article shall apply to any households or individuals permitted
to changing purposes of their land or recognized their land from July 1, 2014.
In case before July 1, 2014, a household or an individual is granted the
Certificate on a land plot in which the quota is chose, but such area is
smaller than recognized quota or local residential land quota, then after July
1, 2014, the household or the individual applies for the Certificate for second
land plot, the area of the first land within the quota in arrears shall be
accumulated to the second land plot when determining the area within the quota
and the portion of area in excess of the quota subject to land levies.
Example 4:
Mr. A has used 02
land plots: The first land plot is a piece of land without any houses on it, he
has no document prescribed in Clause 1 Article 50 of the Law on land dated
2003, such plot is used stably without dispute from 1997, without an area of 70
m2 in district X, province K; the second land plot is a piece of
agricultural land in residential areas and in the land-use planning of the
province, with an area of 120 m2 in district Y, province K.
In 2012, the Mr.
A’s first land plot has been recognized by the State. The land recognition
quota in district X, province K is 100 m2. When the first land plot
is granted the Certificate, total area of 70 m2 determined as area
of residential land within the quota.
In 2015, Mr. A’s
second land plot is changed to residential land, the land levy shall be
determined as follows:
- The quota in
arrears of the first land plot which is accumulated is 30 m2 (=100
m2 - 70 m2), such 30 m2 subject to land levies shall be determined
according to Table of land prices.
- The area in
excess of the quota is 90 m2 (=120 m2 - 30 m2), such 90 m2 subject
to land levies shall be determined according to Table of land prices multiplied
by (x) K coefficient.
Article
8. Determination of land levies on residential land allocated ultra vires to
households and individuals before July 1, 2004 when such land is recognized
(granted the Certificate)
The land levies on
residential land allocated ultra vires to households and individuals before
July 1, 2004 when such land is granted the Certificate shall be determined as
prescribed in Article 8 of Decree No. 45/2014/ND-CP; in particular:
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1. Receipts or
invoices for entitlement to use land or collect compensation prescribed in
Decision No. 186/HĐBT dated May 31, 1990 of the Council of Ministers on
compensation for damage against agricultural land or forest land in case of
change in purposes.
2. Receipts or
invoices prescribed in Circular No. 60/TC-TCT dated July 16, 1993 of the
Ministry of Finance on providing guidance on management of collection of
state-owned house sale, allocation of land for house or building construction.
3.
Receipts or invoices or other documentary evidence for payment to using land
issued by the People’s Committee or any competent agencies in charge of land
allocation ultra vires.
Article
9. Procedures for determination and collection of land levies
1. Regarding economic
organizations
a) Application of K
coefficient method to determine land levies: tax authority shall notify the
economic organization of land levies payable according to K coefficient and
Table of land prices issued by the People’s Committee of provinces;
compensation for resettlement or the payment of land transfer which is offset
against land levies (if any) determined by finance; within 05 working days from
the day on which cadastral documents are sent by the natural resource and
environment agency.
b) Application of
direct comparison, subtraction, income-based, surplus-based methods to
determine land levies: the tax authority shall notify the economic
organizations of land levies payable according to Table of land prices issued
by the People’s Committee of provinces; compensation for resettlement or the
payment of land transfer which is offset against land levies (if any)
determined by finance; within 05 working days from the day on which cadastral
documents are sent by natural resource and environment agencies.
The tax authority
shall compile documents on land levies paid by economic organizations using
forms in Appendix 05 issued together with this Circular.
2. Regarding households
or individuals:
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They shall apply for
the Certificate or changing purposes of the piece of land at the Office of land
registration or natural resource and environment agency (if there is no Office
of land registration).
According
to cadastral documents sent by the Office of land registration or natural
resource and environment agency and Table of land prices and K coefficient
regulated by the People’s Committee of the province and area of land subject to
land levies, tax authority shall determine land levies payable and notify
households and individuals within 05 working days from the day on which the
satisfactory application is received.
In case there are no grounds
to determine land levies payable, the tax authority shall request the Office of
land registration and natural resource and environment agency in writing to
provide additional documents within 03 working days from the day on which the
application is received.
b) In case the
household or the individual is allocated the piece of land , permitted to
change purposes of the piece of land, or granted the Certificate and the land
price subject to land levies is determined according to income-based, surplus-based,
subtraction, or comparison methods: according to cadastral documents sent by
natural resource and environment agency, Table of land prices regulated by the
People’s Committee of the province, the tax authority shall notify the
household or the individual of land levies payable within 05 working days.
The tax authority
shall compile documents on payment and collection of land levies paid by
households or individuals using forms in Appendix 05 issued together with this
Circular.
3. Procedures and
duration of document circulation between natural resource and environment
agency, tax authority, finance agency in determination of land price as
prescribed in Clause 1 and Clause 2 of this Article and guidance of the
Ministry of Finance and the Ministry of Natural Resources and Environment.
Article
10. Collection of land levies in case of adjustments to specific construction
planning
1. In case an economic
organization which is allocated the piece of land not through land use right
auction, or permitted to change purposes of the piece of land to carry out
investment project has paid land levies and the competent agency permit them to
adjust specific construction planning leads to change the floor area ratio (building coverage ratio or height of
construction), they shall follow procedures below:
In case the economic
organization apply for adjustments to specific construction planning (building
coverage ratio or height of construction) and the competent agency permit such adjustments
leading to increase floor area ratio, they must pay additional land levies (if
any) following the rules below:
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b)
In case the land price subject to land levies is determined according to K
coefficient methods, the difference between land levies determined according to
such method of specific construction planning before adjustments and land
levies determined after adjustments at the same date on which the competent
agency permit to change the planning shall be collected.
1.2. In case the State
adjusts specific construction planning due to some requirements in terms of
management leading to decrease floor area ratio (building coverage ratio and
height of construction) then leading to decrease in land levies, the economic
organization may claim a refund of land levies which equal difference between land levies determined of
specific construction planning before adjustments and land levies determined
after adjustments at the same date on which the competent agency permit the
adjustments to the planning. The amount of difference shall be
determined as prescribed in Point 1.1 of this Clause.
The
refund of land levies prescribed in this Clause shall be made by direct refund
or offset against outstanding financial obligation of the economic organization
towards the State as prescribed in regulations of law on government budget and
law on tax administration.
2.
In case the economic organization which is
allocated the piece of land through land use right auction for investment
project has paid land levies and apply for adjustments to specific construction
planning leading to change the floor area ratio (building coverage ratio or
height of construction), they shall pay additional land levies (if any)
following rules prescribed in Clause 1 of this Clause, in particular:
a) In case the reserve
price of land use right auction is determined according to direct comparison,
subtraction, income-based, or surplus-based methods, the difference between
land levies determined according to aforesaid methods of specific construction
planning before adjustments and land levies determined after adjustments at the
same date on which the competent agency permit to change the planning shall be
collected.
b)
In case the reserve price of land use right auction is determined according to
K coefficient methods and Table of land prices, K coefficient and rule for
adjustments to this coefficient regulated by the People’s Committee of the
province, the difference between land levies determined according to such
method of specific construction planning before adjustments and land levies
determined after adjustments at the same date on which the competent agency
permit to change the planning shall be collected.
3.
Determination of land levies in case of changes in targets of specific
construction planning concerning cases in which the economic organization is
allocated, permitted to change purposes of the piece of land and has paid the
land levies before July 1, 2014.
a)
With regard to cases in which the land levy is paid according to targets on
specific construction planning of project (floor area ratio, building coverage
ratio, height of construction), when competent agency permit the economic
organization to change targets on project planning, the land levy must be
determined again and the difference of land levies shall be collected (if any)
as prescribed in regulations of law on the date on which competent agency makes
a decision on adjustments to planning targets.
b)
With regard to cases in which the land levy is paid not according to targets on
planning of project, when the competent agency permit to adjust targets on planning
of project, it is not required to collect the difference of land levies (if
any).
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The
settlement of compensation or site clearance shall be offered as prescribed in
Article 15 Decree No. 45/2014/ND-CP, in particular:
1.
If the piece of land is allocated through auction, the refund of compensation
or site clearance shall be allocated by government budget as prescribed in law
on government budget.
2.
If the piece of land is allocated not through auction, the refund of
compensation or site clearance shall be allocated by the person who receives
the piece of land as prescribed in law on government budget. The land user
shall be offset this amount of refund against land levies payable (if any) or
shall be included in investment capital of the project (if the land owner is
not required to pay land levies).
3. In case the land
user voluntarily pay an advance of compensation or site clearance as prescribed
in Clause 2 Article 15 of Decree No. 45/2014/ND-CP, the finance agency shall
record receipts and expenditures on amount of compensation or site clearance
which is offset against land levies payable as prescribed in law on government
budget.
Article
12. Deferral of land levy payment and payment of outstanding land levies.
Any household or
individual who is permitted to change purposes of the piece of land; granted
the Certificate must pay land levies as prescribed in this Decree and any
household or individual who is allocated the piece of land for relocation faces
financial difficulties and wish to defer land levy payment, the land levy
payment shall be deferred as prescribed in Article 16 Decree No. 45/2014/ND-CP;
in particular:
1. Procedures for
deferral of land levy payment and repayment of outstanding land levies
a) Any household or
individual entitled to defer land levy payment as prescribed in Article 16 of
Decree No. 45/2014/ND-CP may apply for the Certificate or changing purposes of
land or allocating land for relocation; or apply for deferral of land levy
payment when they receive a Notice about land levy payment which is paid to the
Office of land registration or Office of natural resource and environment (if
there is no Office of land registration) in the People’s Committees of
districts where the piece of land located.
b) According to
cadastral documents, whereby there is application for deferral of land levy
payment submitted by the household or the individual and sent by the Office of
land registration (of Office of natural resource and environment), the tax
authority shall determine land levies payable paid by the household or the
individual as prescribed and compile a logbook on outstanding land levies (the
logbook shall be made according to area of land within the quota and area of
land exceeding the quota); and send the information about land levies payable
to the Office of land registration and the natural resource and environment
agency.
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2. Repayment of
outstanding land levies:
a) When repaying outstanding
land levies, the households or individuals shall declare repayment of
outstanding land levies at the tax authority using form in Appendix 03 issued
together with this Circular, the tax authority shall complete the procedures
for repayment of outstanding land levies according to the logbook on debts.
If the households or
individuals repay outstanding land levy for after 5 years from the date on
which deferral is recorded in the Certificate or fail to repay outstanding land
levies, the outstanding land levies imposed on area of land within the quota or
exceeding the quota shall be converted to rate (%) of failure to pay land
levies and the households or individuals must pay land levies on such area:
Land levy payable
equals (=) outstanding land levy divided by (:) total land levy determined
according to land prices on the day on which the Certificate is granted
multiplied by (x) land levy determined according to land prices on the
repayment date.
b) After the land user
repay debts, the tax authority shall recognize repayment according to debt
logbook using form in Appendix No. 04 issued together with this Circular, then
the land user shall follow the procedures for debt cancelation in the
Certificate at the Office of land registration.
3. Any household or
individual entitled to defer land levy payment must pay the outstanding land
levies in full if they transfer such piece of land. In case they are permitted
to transfer a portion of land plot, tax authority shall determine land levies
in proportion to transferred area according to documents on permission to
divide land plot into smaller plots. In case the heir inherited a piece of land
which has been not repay outstanding land levies by the deceased person, the
heir must keep repaying outstanding land levies as prescribed in law on
inheritance.
Section
2. LAND LEVY EXEMPTION AND REDUCTION
Article
13. Exemption from land levies
The
exemption from land levies shall comply with regulations in Article 11 of
Decree No. 45/2014/ND-CP; in particular:
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2. Any poor household
or ethnic minority household which is exempt from land levies must have
permanent residence in severely disadvantaged areas; border or island areas as
prescribed in List of severely disadvantaged areas, border or island areas.
3. Any person who is
allocated a new piece of residential land together with the project moved to
another place because of disaster shall be exempt from land levies when he/she
is not paid compensation for the old piece of land.
Article
14. Reduction in land levies
The
reduction in land levies shall comply with regulations in Article 12 of Decree
No. 45/2014/ND-CP; in particular:
1. If any poor
household or ethnic minority household which is not in the severely
disadvantaged areas prescribed in the List of severely disadvantaged areas,
border or island areas and is not exempt from land levies as prescribed in
Clause 2 Article 11 of Decree No. 45/2014/ND-CP is allocated land, granted the
Certificate for the first time or permitted to change purposes of land from
agricultural land or non-agricultural land (other than residential land) to
residential land, their land levy payment shall be reduced 50% within the
residential land quota. The poor household or ethnic minority household who is
given reduction in land levy payment must have permanent residence in the
administrative division where their piece of land which is granted the
Certificate or changed purpose of land is located.
2.
The reduction in land levy payment given to
the people with meritorious services to the Resolution prescribed in Clause 2 Article
12 of Decree No. 45/2014/ND-CP shall not be applied until the competent agency
make a permission for reduction in land levy payment as prescribed in law on
the meritorious services to the Resolution (the People’s Committee of the
province or authorized agencies)
Article
15. Application for reduction in or exemption from land levies and agency in
charge
1. An application for
reduction in or exemption from land levies shall contain:
1.1 An application
form for reduction in or exemption from land levies; in which area, reasons for
reduction or exemption shall be clarified;
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a) Regarding the people
with meritorious services to the Resolution, documents on reduction in or
exemption from land levies prescribed in Clause 1 Article 13 and Clause 2
Article 14 of this Circular are required;
b) Regarding the poor
people, the Certification issued by competent agencies as prescribed in
regulation of the Ministry of Labor, War Invalids and Social Affairs is
required;
c) Regarding the
ethnic minority household in the disadvantaged areas, severely disadvantaged
areas, or border or island areas, their permanent residence or the
Certification issued by the People’s Committee of the commune is required;
d) Regarding the
construction project on social housing prescribed in law on housing, the
approval for the project and exemption from land levies issued by competent
agencies is required;
dd) Regarding the
piece of land which is used for housing construction for people moved by
disaster, the Certification on the no compensation and support for movement
issued by the competent agencies is required;
1.3. Other documents
related to the land plot (if any).
2.
The land user shall submit an application for reduction in or exemption from
land levies as follows:
a) Regarding economic
organizations: Within 15 working days from the day on which the permission for
land allocation or change in purpose of land, the economic organization shall
submit an application for reduction in or exemption from land levies to the tax
authority where the piece of land located.
b) Regarding
households or individuals: The application for reduction in or exemption from
land levies shall be submitted together with application for the Certificate or
change in purposes of land to the Office of land registration or the natural
resource and environment agency.
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According
to application for reduction in or exemption from land levies sent from the
economic organization or the natural resource and environment agency, the tax authority
shall determine and issue the Decision on reduction in or exemption from land
levies within 15 working days, in particular:
1. Regarding cases in
which the land price is determined according to direct comparison, subtraction,
income-based, or surplus-based methods: the tax authority shall determine the
amount given exemption/reduction which equals (=) area of land subject to land
levies multiplied by (x) land price in the Table of land prices multiplied by
(x) K coefficient and state the specific amount given exemption/reduction in
the Decision on exemption from or reduction in land levies; and the following
statement must be written: “Trường hợp tổ chức kinh tế chuyển nhượng quyền sử dụng
đất đối với diện tích đất đã được miễn, giảm tiền sử dụng đất thì phải nộp số
tiền sử dụng đất đã được miễn, giảm cho Nhà nước; số tiền sử dụng đất được ghi
tại Quyết định này sẽ được tính lại theo quy định của pháp luật tại thời điểm
chuyển nhượng”. (If the economic organization transfer the piece of land whose
area is exempt from or reduce in land levies, the organization must pay the
amount of reduced land levy to the State; the amount of land levies stated in
such Decision must be re-calculated as prescribed in regulations of law on the
transferred date).
2. Regarding cases in
which the land price is determined according to Table of land prices: the tax
authority shall determine the amount given exemption/reduction which equals (=)
area of land subject to land levies multiplied by (x) land price in the Table of
land prices multiplied by (x) K coefficient and state the specific amount given
exemption/reduction in the Decision on exemption from or reduction in land
levies.
Chapter III
IMPLEMENTATION
Article 17. Transitional provisions
1. In case the
People’s Committee of the province has not regulated K coefficients as
prescribed in Decree No. 45/2014/ND-CP and this Circular, the K coefficients
prescribed in Circular No. 93/2011/TT-BTC dated April 29, 2011 of the Ministry
of Finance shall be applied in 2014 up to December 31, 2014 to determine land
price subject to land levies.
2. If any document on
determination of land levies is received by a competent agency before July 1,
2014, such agency shall keep in charge of such documents.
3.
If any application for determination of land levies is submitted by the
household or the individual at the Office of land registration or the Natural
resource and environment authority or the People’s Committee of district or the
tax authority before July 1, 2014, they shall be handled according to policy on
land price on the day on which the satisfactory application is submitted.
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4.
If any project on housing, new urban areas is permitted to collect and pay land
levies by competent agencies shall keep complying with regulations in
Resolution No. 33/2008/NQ-CP dated December 31, 2008 of the Government and
guidance in Circular No. 192/2009/TT-BTC dated October 1, 2009 of the Ministry
of Finance on providing guidance on pilot payment of land levies on projects on
new urban areas, housing or infrastructural industrial zones prescribed in
Resolution No. 33/2008/NQ-CP dated July 1, 2014. Since July 1, 2014, any
project on housing, new urban areas which is not determined land price and
collection and payment of land levies as prescribed in Resolution No.
33/2008/NQ-CP dated December 31, 2008 of the Government shall comply with
regulations in Decree No. 45/2014/ND-CP and guidance in this Circular.
5.
Regarding the household or the individual who is permitted to change purposes
of their piece of land or grant the Certificate from July 1, 2014 shall pay
land levies on the day on which the permission on change in purpose or grant of
Certificate is made by the competent agency.
In
case the household or the individual has submitted satisfactory application for
change purposes of piece of land or for the Certificate, but the competent
agency lately issue the permission, land levies paid by households and
individuals on shall be determined according to policy and land price on the
deadline on which competent agencies must issue the permission as prescribed in
Joint Circular on providing guidance on circulation of documents on fulfillment
of land owner’s obligations to pay land levies issued by the Ministry of
Finance and the Ministry of Natural Resources and Environment.
Article
18. Implementation
1.
The People’s Committee of the province must:
a)
Direct financial agencies to take charge and cooperate with local governments
in formulation of K coefficient to apply before January 1, 2015.
b)
Direct finance, tax, State treasury, or natural resource and environment
agencies to cooperate with local governments in determination and collection of
land levies prescribed in this Circular.
c)
Handle violations and complaints or denunciation within their competence as
prescribed.
d)
Regulate process of cooperation between local governments in the document
circulation, determination of financial obligation on land levies prescribed in
this Circular in accordance with relevant documents and condition of local governments;
whereby time limit, responsibility borne by each agency or land owner in the
declaration, determination and collection of land levies must be clarified.
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3.
State Treasuries must direct land levy-collecting agency to follow process of
government budget collection and cooperate with tax authority in collection of
land levy collection, enable payer to pay land levies into government budget.
Article
19. Effect
1. This Circular shall
come into force from August 1, 2014.
2. Any obligations to
pay land levies are arisen from July 1, 2014 shall comply with regulations in
Decree No. 45/2014/ND-CP dated May 15, 2014 of the Government on land levy
collection and guidance in this Circular.
3. The Circular No.
117/2004/TT-BTC dated December 7, 2004 on providing guidance on Decree No.
198/2004/ND-CP dated December 3, 2004 of the Government on collection of land
levies; the Circular No. 70/2006/TT-BTC dated August 2, 2006 of the Ministry of
Finance on providing guidance on Circular No. 117/2004/TT-BTC dated December 7,
2004; the Circular No. 93/2011/TT-BTC dated June 29, 2011 of the Ministry of
Finance on providing guidance on the Circular No. 117/2004/TT-BTC dated
December 7, 2004 shall be annulled.
4. The content of
collection of land levies prescribed in Form No. 01/TKTH-SDDPNN, Form No.
02/TSDD, Form No. 03/MGTH issued together with the Circular No. 156/2013/TT-BTC
dated November 5, 2013 of the Ministry of Finance on providing guidance on the
Law on Tax administration, the Law on the amendments to the Law on Tax
administration and Decree No. 83/2013/ND-CP dated July 22, 2013 of the
Government; advertisement Form No. 23/QTr-KK issued together with Declaration
procedure No. 1864/QĐ-TCT dated December 21, 2011 on procedures for tax
management, declaration, payment and tax accounting.
Difficulties that
arise during the implementation of this Circular should be reported to the
Ministry of Finance for consideration.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
PP. MINISTER
DEPUTY MINISTER
Nguyen Huu Chi