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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
120/2010/ND-CP
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Hanoi,
December 30, 2010
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DECREE
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE
GOVERNMENT'S DECREE NO. 198/ 2004/ND-CP OF DECEMBER 3, 2004, ON THE COLLECTION
OF LAND USE LEVY
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the November 26, 2003 Land Law;
Pursuant to the November 29, 2005 Investment Law;
Pursuant to the November 29, 2006 Law on Tax Administration;
Pursuant to the June 29, 2009 Law Amending and Supplementing a Number of
Articles of Laws Concerning Capital Construction Investment;
At the proposal of the Minister of Finance,
DECREES:
Article 1. Scope of amendment and supplementation
This Decree
provides for the amendments and supplementations to a number of articles of the
Government's Decree No. 198/2004/ND-CP of December 3, 2004, on the collection
of land use levy (below referred to as Decree No. 198/ 2004/ND-CP).
Article 2. To amend and supplement a number of articles of
Decree No. 198/2004/ND-CP as follows:
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"2. Land
prices for calculation of land use levy:
a/ In case
land is allocated by the State with the collection of land use levy not through
land-use right auctions, the land price for calculation of land use levy is the
price based on land use purposes at the time of issuance of a land allocation
decision by a competent state agency; in case the time of land handover does
not coincide with the time stated in the land allocation decision, the land
price for calculation of land use levy is the price based on land use purposes
at the time of land handover;
b/ In case a
land user is granted by a competent state agency a certificate of rights to use
land or to own houses or other assets attached to land (below referred to as
land use right certificates) for a land area which is currently in use or
permitted for change of use purposes, the land price for calculation of land
use levy is the price based on land use purposes at the time of granting land
use right certificates or land use purposes already changed at the time of
declaration and submission of a complete and valid dossier of application for
the grant of land use right certificates or change of land use purposes to a
competent state agency;
c/ Land
prices for calculation of land use levy specified at Points a and b of this
Clause are the prices prescribed by provincial-level People's Committees. In
case land prices prescribed by provincial-level People's Committees do not match
actual market land use right transfer prices under normal conditions,
provincial-level People's Committees shall base on actual market prices to
decide on specific land prices to suit reality. Particularly, in case a
household or individual is granted a residential land use right certificate for
a land area which is currently in use or is permitted for change of use
purposes and such land area is within residential land use limits, the land
price for calculation of land use levy is the price prescribed by a
provincial-level People's Committee at the time of declaration and submission
of a complete and valid dossier of application for the grant of land use rights
certificates or change of land use purposes to a competent state agency.
5. In case a
multi-story construction work attached to land is allocated by the State to
several users, land use levy shall be distributed for each story and to each
user.
The Ministry
of Finance shall guide the distribution of land use levy under this
Clause."
2. To
amend Clause 4, Article 5 on collection of land use levy upon land allocation
by the State, as follows:
"4. In
case a person who is allocated land by the State with the collection of land
use levy pays in advance compensations or supports for resettlement and funds
for the organization of ground clearance work under an approved plan, the paid
amount will be subtracted from the payable land use levy under such plan, but
the subtraction level must not exceed the payable land use levy amount.
The remainder
of compensations and supports for resettlement and funds for organization of
the ground clearance work under the approved plan which is not yet subtracted
from the payable land use levy amount (if any) will be calculated as the
project's investment capital."
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"3. In
case a land user, who has previously paid in advance compensations or supports
for resettlement and funds for the organization of ground clearance work under
an approved plan, is permitted to shift from land lease to land allocation with
the collection of land use levy, but the amount to be subtracted from the
payable land rent determined by a competent state agency has not yet been
completely subtracted, this amount shall be further subtracted from the payable
land use levy; the remainder (if any) will be calculated as the project's
investment capital.
In cases a
land user has paid in advance land rents, the amount of land rents paid in
advance for the remaining duration (if any) will be subtracted from the payable
land use levy amount."
4. To add
the following Clauses 4 and 5 to Article 8 on collection of land use levy upon
the grant of land use right certificates to current land users:
"4. In
case an organization was allocated land without collection of land use levy or
leased land by the State before October 15, 1993, but later distributed
(allocated) illegally such land to households and individuals that are its
officials and employees for the residential purpose, when it is granted land
use rights certificates, the land use levy shall be collected at a level equal
to 40% of land prices prescribed by provincial-level People's Committees as for
cases of selling state-owned houses to current tenants under the Government's
Decree No. 61/CP of July 5, 1994, for areas within the residential land
allocation limits, or 100% of land prices decided by provincial-level People's
Committees in conformity with actual land use right transfer prices in the
market at the time of grant of land use right certificates, for areas in excess
of residential land allocation limits.
5. For
households and individuals that are currently using land acquired through
encroachment for the purpose of building houses, if their land areas are
suitable to plans on residential areas and conditions for grant of land use
right certificates are fully met as prescribed by law, when they are granted
land use right certificates, land use levy shall be collected as follows:
a/ For those
who started using such land before October 15,1993, land use levy shall be
collected at a level equal to 50% of land prices prescribed by provincial-level
People's Committees, for areas within new residential land allocation limits,
or 100% of land prices decided by provincial-level People's Committees in
conformity with actual land use right transfer prices in the market at the time
of grant of land use right certificates, for areas in excess of residential
land allocation limits;
b/ For those
who started using such land at a time between October 15, 1993, and July 1,
2004, land use levy shall be collected at a level equal to 100% of land prices
prescribed by provincial-level People's Committees, for areas within new
residential land allocation limits, or 100% of land prices decided by
provincial-level People's Committees in conformity with actual land use right
transfer prices in the market at the time of grant of land use right
certificates, for areas in excess of residential land allocation limits."
5. To
amend Clause 5 and add Clause 7 to Article 11 on principles for land use levy
exemption or reduction, as follows:
"5. Land
use levy exemption or reduction when the State allocates land or permits change
of land use purposes under Articles 12 or 13 of this Decree and Article 1 of
the Government's Decree No. 44/2008/ND-CP of April 9, 2008, may only be
effected directly for eligible subjects on the payable land use levy amount as
prescribed in Articles 5 thru 10 of this Decree.
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In case land
users who are eligible for land use levy incentives wish to pay land use levy,
they shall perform financial obligations related to land as for cases
ineligible for land use levy.
7. Land use
levy exemption or reduction for persons being social policy beneficiaries and
persons with meritorious services to the revolution prescribed in Articles 12
and 13 of this Decree also applies in case these entities are allocated
residential land or sold resettlement houses by the State."
6. To amend
Clause 3 of, and add Clauses 8 and 9 to, Article 12 on land use levy exemption,
as follows:
"3. For
land allocated for construction of students' dormitories; land for construction
of houses for displaced people due to natural disasters; land for construction
of houses of ethnic minority people in areas facing exceptionally difficult
socio-economic conditions; land for construction of houses for workers in
industrial parks, export-processing zones and economic zones; and land for
construction of houses for sale (for lump-sum or installment payment), lease or
lease-purchase to low-income earners in urban centers.
8. To exempt
land use levy within residential land limits upon first-time grant of land use
right certificates to land converted from nonresidential to residential
purposes due to division of ethnic minority or poor households into smaller
households in exceptional difficulty-stricken communes in areas inhabited by
ethnic minority people and mountainous areas specified in the list of
exceptional difficulty-stricken communes promulgated by the Prime Minister.
9. To exempt
land use levy for land areas allocated for use as hydropower reservoir
beds."
7. To
amend Clause 2, Article 13 on land use levy reduction as follows:
"2. To
reduce 50% of land use levy for land within residential land limits for ethnic
minority or poor households in geographical areas other than those specified in
Clause 8, Article 12 of this Decree when they are allocated land by competent
state agencies as prescribed by the land law or have their land use rights
recognized (or being granted land use right certificates) for the first time
for land which is currently in use or is permitted to be converted from nonresidential
to residential purposes. The identification of poor households complies with
regulations of the Ministry of Labor, War Invalids and Social Affairs."
8. To add
the following Clauses 4 and 5 to Article 15 on time limits for payment of land
use levy and other amounts:
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Those that
have their land use levy amounts recorded as land use levy debts before March
1, 2011, but have not yet fully paid their debts may apply the debt payment
provisions of this Decree. Land users may pay the indebted land use levy at the
land price at the time of granting their land use right certificates within 5
years from March 1, 2011. Past this 5-year time limit, if land users still fail
to fully pay the indebted land use levy, they shall pay land use levy at the
land price prescribed by provincial-level People's Committees at the time of
debt payment.
5. The
Ministry of Finance shall assume the prime responsibility for, and coordinate
with the Ministry of Natural Resources and Environment in, guiding the order
and procedures for recording and paying land use levy debts under Clause 4 of
this Article."
9. To
amend Clause 1 of Article 18 on sanctioning, as follows:
"1. Land
users who delay the payment of land use levy into the state budget shall be
subject to a fine calculated on the payable land use levy amount; the
imposition of fines for late payment of land use levy complies with the Law on
Tax Administration and guiding documents."
Article 3. Handling of some matters at the effective time
of this Decree
1. In case
investors paid in advance compensations and supports for resettlement and funds
for the organization of ground clearance work under approved plans according to
policies on compensation, support and resettlement upon land recovery by the
State applicable before October 1, 2009, the compensation and support amount
shall be subtracted from the payable land use levy, but the subtraction level
must not exceed the payable land use levy.
In case
investors paid in advance compensations and supports for resettlement and funds
for the organization of ground clearance work under approved plans according to
the Government's Decree No. 69/2009/ND-CP of August 13, 2009, the advanced
amount shall be subtracted into the payable land use levy under Article 15 of
the Government's Decree No. 69/2009/ND-CP of August 13, 2009.
2. Cases in
which land allocation decisions have been issued by competent state agencies
under the land law but by March 1, 2011, land use levy has not yet been fully
paid shall be handled as follows:
a/ In case
the payable land use levy amount has been determined and notified by competent
state agencies in accordance with laws applicable at the time of determining
and notifying the payable land use levy amount, land users shall pay land use
levy into the state budget at the notified level and be subject to a fine for
late payment according to law;
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In case
competent state agencies have notified the payable land us levy amount and
investors have fully paid this amount into the state budget for 5 years or
more, the payable land use levy amount shall not be re-determined.
c/ Cases in
which competent state agencies have not yet issued notices on payment of land
use levy and land users have not yet paid or have only paid part of land use
levy into the state budget but reasons for late payment cannot be identified
shall be handled as follows:
The land use
levy amount temporarily paid into the state budget shall be converted into land
areas for which land use levy has been paid (financial obligations have been
fulfilled) at the time of land handover.
For the
remaining areas, land use levy must be paid according to policies and land
prices applicable at the time of land handover but may be cleared against the
amount of compensations and supports for resettlement paid in advance according
to the law on compensation, support and resettlement applicable at the time of
land allocation. At the same time, a fine for late payment shall be imposed on
the land use levy amount to be further paid into the state budget for the
period from the time of land handover till the time of issuance of notices on
payment of land use levy into the state budget at a percentage of fines for
late performance of financial obligations prescribed by law (in each period).
d/ In case
land has not yet been handed over but functional agencies have notified the
payable land use levy amount and investors have remitted money into the state
budget, this amount shall be considered as temporarily paid and handled
according to Point b, Clause 2 of this Article.
3. For
housing projects, new urban center projects and projects on industrial parks' infrastructure,
the time of determining land prices and collecting and paying land use levy
shall comply with the Government's Resolution No. 33/2008/ND-CP of December 31,
2008.
Article 4. Implementation provisions
1. This
Decree takes effect on March 1, 2011.
2. The
following provisions are annulled:
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b/ Article 5
of the Government's Decree No. 84/2007/ND-CP of May 25, 2007.
Article 5. Organization of implementation
The Ministry
of Finance shall guide the implementation of this Decree.
Ministers,
heads of ministerial-level agencies, heads of government-attached agencies and
chairpersons of provincial-level People's Committees shall implement this
Decree.
ON
BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung