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THE GOVERNMENT
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SOCIALIST REPUBLIC
OF VIET NAM
Independence -
Freedom - Happiness
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No:
13/2006/ND-CP
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Hanoi, January 24, 2006
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DECREE
ON THE DETERMINATION OF LAND-USE
RIGHT VALUE FOR INCLUSION IN ASSET VALUE OF ORGANIZATIONS ALLOCATED LAND BY THE
STATE WITHOUT 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 26, 2003 Law on State Enterprises;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Objects and scope of application
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1. Land for construction of
working offices of state management agencies, political organizations,
socio-political organizations, socio-political-professional organizations,
social organizations, socio-professional organizations, economic organizations,
socio-economic organizations, non-business public organizations (non-business
units), state companies, people's armed forces units, and other organizations
(hereinafter referred to as collectively organizations), which are allocated
land by the State without collection of land use levy.
2. Land allocated by the State
with collection of land use levy and land received from land-use right transfer
for which land use levy already remitted or money amounts already paid for
land-use right transfer originate from the state budget.
3. Land allocated by the State
without collection of land use levy to organizations for use for research, test
or experimentation in agriculture, forestry, aquaculture or salt-making (except
for cases where organizations pay for land-use right transfer with non-state
budget capital).
4. Land used by agricultural
cooperatives as grounds for construction of their working offices, drying yards
or warehouses; for construction of service establishments in direct service of
agricultural and forestry production, aquaculture or salt-making.
5. Land under protective forests
or special-use forests allocated to organizations.
6. Land allocated by the State
with collection of land use levy to organizations which, however, are exempt
from paying land use levy under the provisions of Article 12 of the
Government's Decree No. 198/2004/ND-CP of December 3, 2004, on the collection
of land use levy.
7. Land allocated by the State
without collection land use levy or with collection of land use levy to
equitized state enterprises which, however in the latter case, are exempt from
paying land use levy under the provisions of Article 12 of the Govern-ment's
Decree No. 198/2004/ND-CP of December 3, 2004, on the collection of land use
levy.
Article 2.- Bases for the determination
of land-use right value
Bases for the determination of
land-use right value are land area and land price:
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2. Land prices for the
determination of land-use right value are land prices promulgated by
provincial/municipal People's Committees (hereinafter referred collectively to
as provincial-level People's Committees) under the Government's Decree No.
188/2004/ND-CP of November 16, 2004, on methods for determination of land
prices and price brackets for land of all types (hereinafter called Decree No.
188/2004/ND-CP for short). Where land-use rights are transferred or auctioned,
if the transfer prices or successfully bid prices are higher than those
promulgated by provincial-level People's Committees, land prices for the
determination of land-use right value shall be the actual prices for land-use
right transfer or successfully bid prices.
Article 3.- Land-use rights
constituting a state asset
1. Land allocated by the State
without collection of land use levy to organizations; land allocated by the
State with collection of land use levy to organizations which, however, are
exempt from paying land use levy; land allocated by the State with collection
of land use levy and land received from land-use right transfer for which land
use levy already remitted or money amounts already paid for land-use right
transfer originate from the state budget, constitute a state asset assigned to
organizations.
2. Land-use right value
constitutes state asset value and state investment capital allocated to organizations.
3. The transfer and recovery of
land-use rights shall comply with the provisions of laws on land and state
asset management.
Chapter II
SPECIFIC PROVISIONS
Article 4.-
Land prices used for
valuation of land-use rights
1. The prices of land used for
construction of working offices or non-business works shall be determined
according to land prices promulgated by provincial-level People's Committees
under Decree No. 188/2004/ND-CP.
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3. The prices of land used for
production, research and experimentation in agriculture, forestry, aquaculture
or salt-making shall be determined according to the prices of agricultural,
forest (including protection forests and special-use forests), aquacultural or
salt-making land promulgated by provincial-level People's Committees under
Decree No. 188/2004/ND-CP.
Article 5.- Valuation of land-use
rights
1. Where organizations are
allocated land without collection of land use levy or are donated land-use
rights, land-use right value shall be determined by multiplying land areas by
land prices defined in Article 4 of this Decree.
2. Where organizations are
allocated land by the State with collection of land use levy but are exempt
from paying land use levy, land-use right value shall be determined by
multiplying allocated land areas by land prices determined according to
land-use purposes and land allocation duration.
3. Where organizations have been
using land before the effective date of this Decree, the valuation of land-use
rights shall comply with Clauses 1 and 2 of this Article.
Article 6.- Adjustment to land-use
right value
Organizations must adjust
land-use right value included in their asset value if:
1. There is any change in land
areas of which land-use rights have been valued due to:
a/ Land inventory carried out
under the provisions of the Land Law.
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c/ Other reasons as certified by
competent state agencies.
2. Land-use purposes are changed
under decisions of competent state agencies.
3. The Prime Minister issues
decisions on general inventory and re-valuation of assets.
Article 7.- Accounting land-use right
value into asset value
1. For state organizations and
agencies, political organizations, socio-political organizations, public
non-business organizations, armed forces units, and other organizations, the
monetary value of land-use rights shall constitute fixed asset value included
in agencies' or units' asset value and constitute a state asset at
organizations.
2. For state companies, the
monetary value of land-use rights shall be included in their asset value and
constitute part of capital allocated by the State. Companies shall have to
preserve and manage such land areas according to the provisions of law on
management of state assets.
3. Land-use right value shall be
accounted into asset value as a separate item in accounting books according to
the provisions of law on accounting; land areas and land dossiers shall be
recorded and monitored on asset registers of organizations or units.
Article 8.- Recovery and transfer of
land-use rights
1. Land allocated without
collection of land use levy to organization shall be recovered or have their
use rights transferred in the following cases where:
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b/ Working offices, non-business
establishments or production and business establishments (referred to as
collectively working offices) must be relocated under planning due to
environmental pollution.
2. The transfer shall be carried
out only after obtaining permission for the change of land-use purposes to
residential land, agricultural land, or non-agricultural land used as
production and business ground according to the provisions of land law.
a/ The Prime Minister or the
Finance Minister, as decentralized by the Government, shall decide on the
recovery and sale of assets, including land-use rights over land allocated with
collection of land use levy or leased land, of centrally-run organizations, to
the transferees.
b/ Presidents of
provincial-level People's Committees shall decide on the recovery and sale of
assets, including land-use rights over land allocated with collection of land
use levy or leased land, of locally-run organizations, to the transferees.
3. The transfer of land-use
rights or sale of assets attached to land shall be effected mainly by mode of
auction or decided by competent state agencies (mandated sale).
The whole proceeds from the
transfer of land-use rights must be remitted into the state budget according to
the provisions of law on the state budget. In cases where it is necessary to
invest in the construction of new working offices (due to relocation or re-arrangement
thereof), proceeds from the transfer of land-use rights may be used for
execution of investment projects approved by competent agencies and shall be
managed and allocated in accordance with current regulations on management of
state budget capital in capital construction investment.
Chapter III
ORGANIZATION OF IMPLEMENTATION
Article 9.- Order for valuation of land-use rights
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2. On the basis of reports and
dossiers of organizations and land prices promulgated by provincial-level
People's Committees, provincial/municipal Finance Services shall assume the
prime responsibility for, and coordinate with concerned branches in,
determining the value of land-use rights to be included in the value of
organizations' assets. Documents on the valuation of land-use rights shall be
made in 04 copies (for centrally-run organizations) or 03 copies (for
locally-run organizations) and sent to the following agencies:
a/ 01 copy to be archived by the
provincial/municipal Finance Service.
b/ 01 copy to be sent to the
land-using organization.
c/ 01 copy to be sent to the
ministry, ministerial-level agency or another central organization which
manages the organization (for centrally-run organizations) or to
provincial/municipal services and departments and People's Committees of
districts, towns or provincial capitals (for locally-run organizations).
d/ 01 copy to be sent to the
Ministry of Finance (the Department for State Asset Management), for
centrally-run organizations.
3. Land-using organizations
shall account the value of land-use rights determined under Clause 2 of this
Article into the value of their assets or state capital allocated to
organizations according to the provisions of current accounting and statistical
regimes.
Article 10.- Deadline for valuation of
land-use rights
1. The first-time valuation of
land-use rights under this Decree must be completed before December 31, 2007.
2. The adjustment to land-use
right value specified in Article 6 of this Decree shall comply with decisions
of competent state agencies.
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1. Annually, organizations shall
have to report to provincial/municipal Finance Services on any change in land
areas in use or in land use purposes.
2. On the basis of reports of
organizations and decisions on adjustment to land prices or decisions on
promulgation of land prices, provincial/municipal Finance Services shall adjust
the land-use right value of organizations according to the provisions of Clause
2, Article 9 of this Decree.
Article 12.- Responsibilities of
organizations directly managing or using land
1. To manage and use land for
proper purposes and within allocated areas.
2. To determine, monitor,
account on accounting books, and adjust the land-use right value according to
the provisions of this Decree.
Where a land area or a house is
jointly used by many organizations, the organization which is assigned to
manage such land area shall have to value its use rights according to the
provisions of this Decree.
3. Heads of organizations,
general directors and directors of state companies which are directly managing
and using land shall have to preserve the allocated land funds. It is strictly
prohibited from using land for purposes other than the prescribed ones. In case
of using land for improper purposes or letting land loss occur such as letting
individuals encroach land illegally, allocating land without permission to
individuals for construction of dwelling houses, or using land for improper
purposes: lease or lending, such land must be recovered and concerned
individuals shall be handled according to the provisions of law.
Article 13.- Responsibilities of
ministries, ministerial-level agencies, Government-attached agencies, central
agencies of mass associations and provincial-level People's Committees
1. To guide state agencies,
units and companies under their management to conduct the determination,
adjustment to and accounting of the land-use right value according to the
provisions of this Decree.
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Article 14.- Responsibilities of the
Ministry of Finance
To guide and inspect ministries,
ministerial-level agencies, Government-attached agencies, central agencies of
mass associations, provincial-level People's Committees and land-using
organizations in organizing the implementation of this Decree.
Article 15.- Responsibilities of the
Ministry of Natural Resources and Environment
1. To guide the settlement of
problems on the establishment of organizations' land-use rights.
2. To coordinate with the Ministry
of Finance in guiding the implementation of this Decree, within the scope of
their functions, tasks and powers.
Chapter IV
IMPLEMENTATION PROVISIONS
Article 16.- This Decree takes effect 15 days after its publication
in "CONG BAO." Other previous provisions contrary to this Decree are
hereby annulled.
Article 17.- Ministers, heads of
ministerial-level agencies and Government-attached agencies, presidents of
provincial/municipal People's Committees and heads of concerned agencies shall
have to implement this Decree.