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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
35/2001/TT-BTC
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Hanoi,
May 25, 2001
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CIRCULAR
GUIDING THE PAYMENT OF LAND RENT AND CONTRIBUTION OF CAPITAL
TO JOINT VENTURES WITH LAND USE RIGHT VALUE BY DOMESTIC ORGANIZATIONS, FAMILY
HOUSEHOLDS AND INDIVIDUALS
Pursuant to the Land Law and the Law Amending
and Supplementing a Number of Articles of the Land Law;
Pursuant to the Law on Domestic Investment Promotion;
Pursuant to the Government’s Decree No.04/2000/ND-CP of February 11, 2000
detailing the implementation of the Law Amending and Supplementing a Number of
Articles of the Land Law;
Pursuant to the Government’s Decree No.178/CP of October 28, 1994 on tasks,
powers and organizational structure of the Finance Ministry;
The Finance Ministry hereby guides the payment of land rent and contribution
of capital to joint ventures with the land use right value by domestic
organizations, family households and individuals, as follows:
Part I
PAYMENT OF LAND RENT
I. LAND RENT PAYERS
1. Subjects leased land by the State as defined
in Article 9 of the Government’s Decree No.04/2000/ND-CP of February 11, 2000
detailing the implementation of the Law Amending and Supplementing a Number of
Articles of the Land Law (hereinafter referred to as Decree No.04/2000/ND-CP),
(see Appendix I to this Circular), shall have to pay land rent for the whole
leased land area.
2. Economic organizations assigned land for use
for agricultural production, forestry, aquaculture or salt making after January
1, 1999.
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4. Economic organizations which have been
assigned land by the State with the collection of land use levy or transferred
with the land use right, and have paid land use levy or transfer charge, which
originates from the State budget, shall have to switch to land lease and pay
land rent.
5. Organizations and individuals performing the
tasks of exploiting minerals and building materials,... shall have to annually
pay land rent for the land area where the exploitation is carried out.
II. SUBJECTS NOT LIABLE TO
LAND RENT
1. Organizations, family households and
individuals that are assigned land by the State with the collection of land use
levy as defined in Article 8 of Decree No.04/2000/ND-CP (Appendix II to this
Circular).
2. Subjects assigned land without the collection
of land use levy as defined in Clauses 2 and 3, Article 7 (Appendix II to this
Circular) and Clause 1, Article 7 of Decree No.04/2000/ND-CP (except for land
area used for production and business purposes mentioned in Clause 3, Section
I, Part I of this Circular).
3. Economic organizations which have been
transferred with the lawful land use right from other persons or assigned land
by the State with the collection of land use levy, which does not originate
from the State budget, shall not have to switch to land lease.
In cases where the transfer of the right to use
agricultural or forestry land is received together with the change of land use
purpose permitted by the competent State bodies with money paid for such
transfer reception and land use purpose change not originating from the State
budget, the land use right transferees shall neither have to switch to land
lease nor pay land rent.
4. Organizations currently using land, which was
previously residential land lawfully used by family households or individuals,
after being permitted by the competent State bodies to use such land area for
building offices or workshops for production and/or business activities, must
neither switch to land lease nor pay land rent.
5. State organizations which are permitted by
the competent State bodies to contribute land use right value as capital to
joint ventures with foreign organizations and/or individuals.
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III. DETERMINATION AND
PAYMENT OF LAND RENT
1. Land rent for one year (VND/year) shall be
calculated equal to the leased land area (m2) multiplied by the land rent rate
per year (VND/m2/year).
- The land area for calculating land rent is the
whole area currently managed and used by an organization, family household or
individual for production and/or business activities. Such an area shall be
determined under the land lease contract and the written declaration for land
rent payment registration. Where the land lease contract is not available yet,
the land assignment dossier, the dossier on the hand-over of production and/or
business establishment, the land lease dossier or written declaration by the
land user shall serve as basis for such determination. Once the land area is
officially determined, the calculated figures shall be readjusted according to
the reality.
- The land rent rate per year is determined as
follows:
Coefficient for calculating land Price of 1 m2
of rent rate applicable to each group land prescribed by of business lines or
trades prescribed Land rent rate provincial-level Peoples in Article 2 of the
Regulation on land rent per year = Committee according x rate bracket for
domestic organizations (VND/m2/year) to the Governments leased land
by the State, promulgated price bracket of land of together with the Finance
Ministers various categories Decision No. 1357/TC/QD/TCTof December 30, 1995
+ Land rent rates applicable to investment projects
for the construction of infrastructure of industrial parks (IP), export
processing zones (EPZ) and hi-tech parks (HTP) shall be equal to 80% of those
determined according to the above-said method.
+ Land rent calculated for the first year and
the last year of the land lease term shall be determined according to the
number of months during which the land is actually leased.
For the land area to be returned to the State,
the land rent shall be calculated up to the time of hand-over. In cases where
an organization, family household or individual had made a written request for
land return, but the State has not yet received the hand-over of land, one
month after the record on acceptance of land return is made between the land
lessee and the State body competent to lease land, such organization, family
household or individual shall not have to pay land rent for such area.
2. Time point for land rent calculation: Time
point of land rent calculation is that when the enterprise is handed the land
for use.
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- Organizations, family households and
individuals that are liable to pay land rent shall have to submit written
declarations for land rent payment registration and relevant vouchers to land
rent collecting bodies within 1 month after the land rent is calculated.
- Land rent (including capital use levy
collected in cases where the land use right value is contributed as capital to
joint ventures as prescribed in Part II of this Circular) for leased land in a certain
geographical area (rural or urban district) shall be paid into the State budget
at the State Treasury located in such geographical area (rural or urban
district) according to the current State budget index.
The payment of land rent shall be made twice a
year, with 50% of the land rent calculated for one year being paid each time.
The first payment time must not be later than June 30, the second time must not
be later than October 30 of the year.
- Land rent may be paid annually and accounted
into annual production and/or business costs of land lessees. In cases where
the land rent is paid in lump sum for many years, it shall be distributed to
the number of years for which the land rent is paid and be accounted into the
production and/or business costs corresponding to such number of years.
4. Obligations of organizations, family
households and individuals when being leased land by the State:
4.1. Organizations, family households and
individuals leased land by the State shall have to pay land rent in full and on
time to the State Treasury and follow the guidance of the tax offices directly
managing the land rent collection.
4.2. Land under use for which the land rent has
already been paid according to the provisions of this Circular shall not be
subject to agricultural land use tax or house and land tax.
5. Land rent exemption and reduction:
Domestic organizations, family households and
individuals that are leased land by the State shall be entitled to land rent
exemption or reduction in the following cases:
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5.2. The land rent shall be exempt as from the
date the capital construction is completed in order to effect the domestic
investment promotion (see Appendix III to this Circular) according to the
investment projects approval by the competent State bodies.
5.3. The land rent shall be exempt for 3 years
as from the date the capital construction is completed for enterprises having
their factories or plants located in inner quarters of cities or provincial
towns when such factories or plants are relocated to the city outskirts or
suburban areas under the planning.
5.4. The land rent shall be exempt or reduced
for traders conducting trade activities in mountainous regions, islands and/or
regions inhabited by ethnic minority people according to the provisions of the
Governments Decree No.20/1998/ND-CP of March 31, 1998 as follows:
- Land rent exemption for the first 5 years and
50% reduction for the 5 subsequent years for traders conducting business in
region II.
- Land rent exemption for the construction or
expansion of business establishments for traders conducting business in region
III.
5.5. Organizations, family households and
individuals renting land and simultaneously being entitled to different land
rent exemption or reduction levels provided for in Items 5.2, 5.3 and 5.4 of
this Clause 5 or other legal documents, shall only enjoy the highest exemption
or reduction level.
After the land rent exemption or reduction
provided for in Item 5.1, 5.2, 5.3 or 5.4 of this Clause 5 is effected, the
organizations, family households and individuals that pay land rent in advance
for many years right in the first year shall be entitled to further land rent
reduction as follows:
If the land rent is paid for 5 years, land rent
shall be reduced by 5% for such 5 years. If the land rent is paid for a land
lease term of over 5 years, each additional year shall be entitled to 1%
reduction more (6% for 6 years paid, 7% for 7 years paid...), but the total
reduction level must not exceed 25% of the payable land rent amount for such
period. In cases where the land rent is paid for the total land lease term of
over thirty (30) years, the 30% reduction of the payable land rent shall be
given.
5.6. For hotels, rest houses and guest houses,
engaged in seasonal business activities, if they fully pay land rent according
to the provisions of this Circular but suffer from losses, they shall be
considered for land rent reduction. The reduced land rent must be equal to the
loss amount, but the maximum reduction level shall be 50% of the payable land
rent amount.
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+ For one years output loss of between 10 and
under 20%, the land rent shall be reduced correspondingly to the loss level;
+ For one years output loss of between 20 and
under 30%, the 60% reduction of the payable land rent shall be given;
+ For one years output loss of between 30 and
under 40%, the 80% reduction of the payable land rent shall be given;
+ For one years output loss of 40% or higher,
the land rent shall be exempt for one year.
The determination of loss level for effecting
the land rent exemption or reduction prescribed in this Item shall be made by
the method of determining damage level to effect the agricultural land use tax
reduction or exemption.
5.8. For leased land used for production and
business purposes other than agricultural production, forestry, aquaculture and
salt making, when property damage is caused by natural calamities, fire or
force majeure events, which is equal to 20% to under 50% of the property value,
the 50% reduction of land rent payable in one year shall be given. For property
damage level of 50% or higher, the land rent exemption for the whole year shall
be given. The damage level shall be calculated equal to the damaged property
value on the total existing property value at the time right before the damage
is caused.
5.9. The land rent amount to serve as basis for
calculating exemption or reduction according to the provisions in Items 5.6,
5.7 and 5.8 is the land rent to be paid after the exemption or reduction amount
is subtracted according to the provisions in Items 5.1, 5.2, 5.3 and 5.4 of
Clause 5 (if any).
5.10. The land rent exemption or reduction under
this Circular shall apply to all projects with land leased by the State before
and after the effective date of this Circular.
- Projects, being in the stage of capital
construction and entitled to land rent reduction according to Circular
No.70/TC-QLCS of October 7, 1997, shall now enjoy the land rent exemption
according to the provisions in Item 5.1 of this Clause 5 for the remaining
capital construction period.
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5.11. To enjoy land rent exemption or reduction,
organizations, family households and individuals shall have to file
applications for land rent exemption or reduction enclosed with necessary papers
to tax offices directly managing the land rent collection, each dossier
comprises:
- An application for land rent exemption or
reduction. Particularly for cases of application for reduction or exemption
specified in Items 5.7 and 5.8 of this Clause 5, dossiers and papers evidencing
production and/or property damage must be enclosed.
- The investment license or business
registration;
- The land lease decision or written declaration
for land rent payment registration;
- The certificate of investment preferences
issued by the competent State body (if any).
Part II
CONTRIBUTION OF CAPITAL
TO JOINT VENTURES WITH LAND USE RIGHT VALUE; HANDLING OF CASES WHERE DEBTS HAVE
BEEN ACKNOWLEDGED AND LAND RENTS CONTRIBUTED AS CAPITAL TO JOINT VENTURES HAVE
BEEN REFUNDED, WHERE LAND USE LEVY HAS BEEN PAID OR WHERE THE TRANSFER OF LAND
USE RIGHT HAS BEEN RECEIVED
I. CONTRIBUTION OF CAPITAL
WITH LAND USE RIGHT VALUE TO JOINT VENTURES WITH DOMESTIC ORGANIZATIONS AND/OR
INDIVIDUALS
1. When the value of the right to use assigned
agricultural land and forestry land is contributed as capital to joint ventures
for further use for agricultural production, forestry, aquaculture or salt
making purpose, the land use right value of the party contributing land as
capital to a joint venture shall be agreed upon by the joint venture parties,
provided that the land price for determining the land use right value must not
be lower than the agricultural land price prescribed by the provincial Peoples
Committee within the land price bracket promulgated by the Government.
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2. Capital contribution in cases of permission
for change of use purposes from agricultural land or forestry land to other
purposes or capital contribution with leased land, the land use right value
contributed as capital to joint ventures shall be determined as equal to the
land rent paid into the State budget according to the new use purposes within
the joint venture duration.
3. In cases where the land use levy has already
been paid according to the provisions of Section IV, Part II for land
contributed as capital to joint ventures, the parties contributing land to the
joint ventures shall have to pay only the land tax but not the land rent and
State budget capital use levy.
II. CONTRIBUTION OF CAPITAL
WITH LAND USE RIGHT VALUE TO JOINT VENTURES WITH FOREIGN ORGANIZATIONS AND/OR
INDIVIDUALS
For Vietnamese organizations, which are
permitted by the State to contribute land use right value (land rent) as
capital to joint ventures or business cooperation contracts with foreign
organizations and individuals, the land rent rate shall be agreed upon by the
parties but must not be lower than the land, water surface and sea surface rent
rates applicable to the forms of foreign investment in Vietnam. The
contribution of capital with land use right value is specified as follows:
1. Organizations, which have been
assigned land by the State with the collection of land use levy, and
organizations, which have been transferred the lawful land use right from other
persons with money paid for such transfer having not originated from the State
budget or which have used land of family households and/or individuals with
lawful land use right and such land is not the land leased by the State, when
being permitted to contribute the land use right value to joint ventures, shall
not have to pay the levy for the use of the State budget capital for the land
use right value contributed to joint ventures, but shall have to annually pay
land use tax (land tax) to the State according to the current law provisions.
2. For organizations leased land by the State:
2.1. State enterprises leased land by the State
and permitted to contribute land use right value (land rent) to joint ventures
with foreign countries, the land rent amount contributed as capital to the
joint ventures shall be the capital invested by the State in such enterprises
(the Vietnamese parties) and such enterprises shall have to pay the levy for
the use of the State budget capital according to the current regulations. The
time for calculating and paying the State budget capital use levy shall be
counted from the time the land rent is contributed as capital to joint
ventures.
In cases where they have paid land rent for the
whole land lease term, when being permitted by the State to contribute the land
use right value to joint ventures within the term for which the land rent has
already been paid, they shall not have to pay the levy for the use of the State
budget capital for the land use right value contributed as capital to joint
ventures.
2.2. Organizations other than State enterprises,
which are leased land by the State and have paid land rent for the whole land
lease term or for the remaining land lease term of at least 5 years, when being
permitted by the State to contribute the land use right value as capital to
joint ventures within the term for which the land rent has been paid, shall
have to pay land rent according to the regulation on land, water surface and
sea surface rent rates applicable to the forms of foreign investment in Vietnam
promulgated together with the Finance Minister’s Decision No.189/2000/QD-BTC of
November 24, 2000.
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3.1. For State enterprises specified in Clause 1
of this Section, if they have already acknowledged debts and refunded land rent
to the State budget under the guidance in the Finance Ministrys Circular
No.70/TC-QLCS of October 7, 1997, the already paid land rent shall be cleared
against the payable land use tax (land tax) counting from the time of handing
over the land for capital contribution to joint ventures. If they have not yet
fully paid the land rent, they now shall pay the land use tax (land tax)
instead for the period for which the land rent has not yet been paid. In cases
where the already paid land rent amount is larger than the land use tax payable
for the whole term of contributing land use right value as capital to joint
ventures, such overpaid land rent amount shall be reimbursed to organizations
by the State budget.
3.2. For State enterprises specified in Clause
2.1 of this Section, if they have acknowledged debts and refunded land rent to
the State budget under the guidance in the Finance Ministry’s Circular
No.70/TC-QLCS of October 7, 1997, the already paid land rent shall be cleared
against the payable State budget capital use levy as from the time of
contributing the land rent as capital to joint ventures. If they have not yet
fully paid the land rent, they shall now pay the State budget capital use levy
instead for the whole period for which the land rent has not yet been paid. In
special cases where the already paid land rent is larger than the capital use
levy payable for the whole term of contributing the land use right value as
capital to joint ventures, such overpaid land rent amount shall be reimbursed
to the enterprises by the State budget.
III. RECORDING THE CAPITAL
IN LAND USE RIGHT VALUE CONTRIBUTED AS CAPITAL TO JOINT VENTURES
1. Basing themselves on requests of
organizations having land contributed as capital to joint ventures and relevant
dossiers, including:
- Written request of the organization having
land contributed as capital to joint venture;
- Land assignment or land lease decision;
- Investment license;
- Joint venture contract;
- Other relevant papers,
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Parties having land to be contributed as capital
to joint ventures shall have to sign written records on determination of State
budget capital in land use right value (land rent) to be contributed as capital
to joint ventures with the provincial/municipal Finance and Pricing Services.
2. Basing themselves on written records
on the determination of State budget capital in land use right value (land
rent) to be contributed as capital to joint ventures, the provincial/municipal
Finance and Pricing Services shall record the increase of State budget capital
invested in the enterprises being the parties with land contributed as capital
to joint ventures. Particularly for enterprises established or with capital
contribution decided, by the Prime Minister, the ministers and/or the heads of
the ministerial-level agencies, the Enterprise Finance Department shall record
the increase of State budget capital.
3. For cases where contracts on
acknowledgment of debts being the land rent have already been signed and the
land rent rates are not readjusted, the provincial/municipal Finance and
Pricing Services shall assume the prime responsibility and coordinate with the
provincial/municipal Land Administrations and the Enterprise Finance Department
(for centrally-run enterprises), on the basis of debt acknowledgment contracts,
in working with Vietnamese enterprises that have land to be contributed as
capital to joint ventures to convert the land rent into the State budget
capital invested in the enterprises.
In cases where the land use levy or land rent
has been paid for the land permitted to be contributed as capital to joint
ventures for the whole land lease term, the previous contracts on
acknowledgment of debts being land rent shall be canceled. The parties having
land contributed as capital to joint ventures shall send their applications for
such cancellation enclosed with relevant dossiers and documents to the
provincial/municipal Finance and Pricing Services where the enterprises have
acknowledged debts. The councils for determination of State budget capital in
land use right value contributed to joint ventures, which are presided over by
the provincial/municipal Finance and Pricing Services, shall inspect and check
declarations of the organizations, then issue notices on cancellation of debt
acknowledgment contracts and send them to the concerned agencies, if the
declarations are found truthful.
IV. LAND CONSIDERED LAND FOR
WHICH THE LAND USE LEVY HAS ALREADY BEEN PAID
Land assigned by the State or land transferred,
for which the land use levy has already been remitted into the State budget and
charge already paid for land use right transfer has not originated from the
State budget, shall be considered land for which the land use levy has already
been paid, with the following specific cases:
- Assigned land for which damage compensations
have been paid under Decision No.186/HDBT of May 31, 1990 of the Council of
Ministers (now the Government) on compensations for damage to agricultural land
and forest land when converted for other use purposes;
- Assigned land for which the land use levy has
been remitted into the State budget according to the provisions of the Finance
Ministrys Circular No.60-TC/TCT of July 16, 1993 upon the land assignment
instead of the settlement of project value;
- Land acquired through the purchase of houses
together with the right to use land with houses thereon, for which the house
seller, besides transferring land use right, has paid income tax according to
the Ordinance on Income Tax on High Income Earners;
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- Assigned land for which the land use levy has
been paid according to the provisions of the land legislation;
- Land with the lawful land use right
transferred from other persons or agricultural land or forestry land with their
use right being transferred together with the change of land use purposes
permitted by competent State body(ies);
- Land assigned from the land fund used to
create capital for infrastructure construction, which is land assigned by the
State to economic organizations to settle value of constructed projects.
Part III
HANDLING OF VIOLATIONS,
COMMENDATIONS, REWARDS AND COMPLAINTS
1. For organizations, family households and
individuals that are using land and subject to the declaration for land rent
payment but fail to properly make such declaration under the guidance in this
Circular, the tax offices shall base themselves on investigation documents and
land use dossiers of such organizations, family households and individuals
supplied by the People’s Committees of communes, wards and district townships
to decide on the contents specified in Part I on land rent payment and notify
such organizations, family households and individuals thereof for land rent
payment, and at the same time notify such to the concerned bodies.
Organizations, family households and individuals
that fail to pay land rent or fines within the prescribed time limit shall,
besides having to fully pay such land rent and fines as prescribed, have to pay
for each day of delayed payment a fine amount equal to 0.1% of the delayed
amount.
In cases where the land lessees deliberately
delay or drag paying land rent and fines, the tax offices may request banks
where such land lessees open deposit accounts to deduct money from such
accounts to pay land rent and fines (if any) into the State Treasury. If no
account is available, the tax offices shall report such to the Peoples
Committees of the same level for administrative coercive measures to be taken
according to the current regulations.
2. Organizations and individuals that abuse
positions and/or powers to appropriate, embezzle or cause loss to land rent
shall have to make compensations therefor to the State and, depending on the
seriousness of their violations, be disciplined and/or examined for penal
liability according to the provisions of law.
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4. Land rent-paying organizations, family
households and individuals may complain about relevant matters to their
provincial/municipal tax departments; pending the settlement thereof, the
complainants shall have to pay in full and on time the land rent and fines (if
any) already notified. Organizations permitted to contribute land use right
value as capital to joint ventures may complain relevant matters to the
provincial/municipal Finance and Pricing Services. In cases where they disagree
with decisions of the settling bodies, they may lodge their complaints to the
immediate superiors of the bodies that have issued settling decisions. The
Finance Ministers decisions shall be final.
Bodies that receive complaints shall have to
settle them within 30 days after the receipt thereof.
Part IV
ORGANIZATION OF
IMPLEMENTATION
1. The Peoples Committees of the provinces and
centrally-run cities shall have to direct provincial/municipal Finance and
Pricing Services, Land Administrations, Tax Departments and Peoples Committees
of lower levels and current land users being the land lessees and land rent
payers in their respective localities in strictly following the guidance in
this Circular.
2. The General Tax Department shall have
to direct Tax Departments and Tax Sub-Departments in localities:
2.1. Within 15 days after receiving written
registration declarations from organizations, family households and individuals
being land lessees, to check and determine payable land rent amounts and notify
them to the land lessees for payment; collect capital use levy; determine the
already paid land rent amounts to be cleared against the payable capital use
levy; determine the land rent arrears in order to collect capital use levy
instead for the period for which the land rent has not yet been paid.
2.2. For cases of land use prior to January 1,
1999, the tax offices shall guide the declaration for land rent payment
registration, and inspect and verify the data for calculating norms in written
registration declarations and check the reality so as to determine the land
lessees and collect land rent.
3. The Enterprise Finance Department shall have
to guide the certification of origin of land use levy already remitted into the
State budget and money for transfer of land use right, the allocation and
management of the State budget capital being land use right value to be
contributed to joint ventures by enterprises established by the Prime Minister,
the ministers, the heads of the ministerial-level agencies and the heads of the
agencies attached to the Government.
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- Act as the heads of councils for determination
of the State budget capital in land use right value to be contributed as
capital to joint ventures, assume the prime responsibility and coordinate with
the concerned branches in inspecting and considering the agreement on land use
right value to be contributed as capital to joint ventures by organizations
with land assigned or leased by the State, and on that basis determining the
land use right value to be contributed as capital to joint ventures.
- Inspect and give certification of origin of
the already paid land rent, the money paid for the transfer of lawful land use
right from other persons or land use levy for land assigned by the State, which
have not originated from the State budget; allocate and manage the State budget
capital being land use right value to be contributed as capital to joint
ventures by local enterprises.
5. This Circular takes effect 15 days after
its signing and replaces the Finance Minister’s Circular No.70-TC/QLCS of
October 7, 1997 guiding the payment of land rent and contribution of land use
right value as capital to joint ventures by domestic organizations according to
the provisions of the Governments Decree No.85/CP of December 17, 1996. All the
previous guidances which are contrary to this Circular are now annulled.
Any problems arising in the course of
implementation should be reported to the Finance Ministry for study and
solution.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Nguyen Thi Kim Ngan
APPENDIX I
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1. Subjects leased land by the State specified
in Article 9 of Decree No.04/2000/ND-CP, including:
a/ Family households and individuals that need
to use land for production and/or business activities.
b/ Family households which use agricultural land
in excess of the limit prescribed by the land legislation.
c/ Economic organizations which use land for
production and/or business activities.
d/ Economic organizations which rent land for
investment in the construction of infrastructure for transfer or lease of the
land use right in association with such infrastructure in industrial parks
(IP), export processing zones (EPZ) or hi-tech parks (HTP).
2. Subjects assigned land by the State without
collecting the land use levy, as specified in Clause 1, Article 7 of Decree
No.04/2000/ND-CP that use part of the assigned land for production, business
and/or service purposes other than the assigned purposes, shall have to pay
land rent for the land area used for production, business and/or service
purposes, including:
a/ Organizations which are assigned forest land
and land for planting headwater protection forests, forests against wind or
sand storms, for wave-breaking, seaward encroachment or ecological environment
protection; organizations assigned by the State to manage national parks,
nature preservation forests or cultural-historical-environmental forests; but
use part of such land for production, business and/or service purposes other
than those assigned, shall have to pay land rent for such land area.
b/ State bodies, political organizations,
socio-political organizations, peoples armed force units, which use land for
construction of working offices, for national defense or security purposes, for
construction of economic, cultural, social, scientific and technical or
diplomatic projects of branches and public-service sectors; organizations
assigned to manage land where exist classified historical or cultural relics;
and use part of such land for production, business and/or service purposes
other than those assigned, shall have to pay land rent for such land area.
c/ Organizations that use land for
public-utility purposes specified in Article 4 of the Governments Decree
No.04/2000/ND-CP of February 11, 2000, including the following:
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- Land used for construction of other
public-utility works, including land for construction of hydroelectric power
plants, transformer stations, hydroelectric power plant reservoirs,
communication lines, electric power lines, petrol and oil pipelines, gas
pipelines, meteorological and hydrological stations, observatories in service
of research and public utility, water conservancy works, ports, car terminals,
ferry landings, train stations, national parks, sanitoriums, quarters for
fostering children in difficult plights, physical and sport training
establishments, functional rehabilitation centers for disabled children,
job-training centers, cultural works, monuments, memorial slabs, clubs,
theaters, museums, exhibitions centers, cinemas, circuses, detoxification
centers, reformatories, cemeteries, graveyards, waste treatment sites and
garbage dumping sites. If part of such land is used for production, business
and/or service purposes other than those assigned, the land rent must be paid
therefor.
APPENDIX II
SUBJECTS NOT LIABLE TO LAND RENT
(Promulgated together with the Finance Ministrys Circular No. 35/2001/TT-BTC
of May 25, 2001)
1. Subjects assigned land by the State with the
collection of land use levy, as specified in Article 8 of Decree
No.04/2000/ND-CP, including:
- Economic organizations assigned land by the
State for the construction of residential houses for sale or lease.
- Economic organizations using land for
investment in the construction of infrastructure for transfer or for lease of
land use right in association with such infrastructure.
- Economic organizations assigned land by the
State to create capital for the construction of infrastructure for transfer or
lease of land use right closely associated with such infrastructure.
- Family households and individuals assigned
land by the State for the construction of residential houses.
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- Family households and individuals directly
engaged in agricultural, forestry, aquaculture or salt-making activities
according to Clause 2, Article 7 of Decree No.04/2000/ND-CP that use land for
agricultural, forestry, aquaculture or salt-making purpose within the limit
prescribed by the current regulations.
- Religious organizations which are using land
according to Clause 3, Article 7 of Decree No.04/2000/ND-CP.
- According to Clause 1, Article 7 of Decree
No.04/2000/ND-CP (except for land area used for production, business and/or
service purposes), including:
+ Organizations assigned to manage forest land
and land for planting headwater protection forests, forests against wind, sand
storms, for wave-breaking, seaward encroachment or ecological environment
protection; organizations assigned by the State to manage national parks,
nature preservation forests or cultural-historical-environmental forests.
+ State enterprises currently using land
assigned by the State before January 1, 1999 for agricultural, forestry,
aquaculture or salt-making purpose.
+ State bodies, political organizations,
socio-political organizations, peoples armed force units, which use land for
the construction of working offices, for national defense or security purposes,
for the construction of economic, cultural, social, scientific and technical or
diplomatic projects of branches and public-service sectors; organizations
assigned to manage land where exist classified historical or cultural relics.
+ Organizations that use land for public
purposes specified in Article 4 of the Governments Decree No.04/2000/ND-CP of
February 11, 2000.
APPENDIX III
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1. Conditions for land rent exemption:
a/ Projects investing in branches and trades
specified in List A (branches and trades in the fields eligible for investment
preferences), Appendix IV.
b/ Projects investing in all production and business
branches and trades not banned by law and employing an annual average labor
force of at least: 100 laborers in urban areas of grade 1 and grade 2; 20
laborers in geographical areas on List B (geographical areas with difficult
socio-economic conditions) or List C (geographical areas with particularly
difficult socio-economic conditions); 50 laborers in other geographical areas.
c/ Investment projects being executed in
geographical areas with difficult socio-economic conditions specified in List
B, Appendix IV.
d/ Investment projects being executed in
geographical areas with particularly difficult socio-economic conditions
specified in List C, Appendix IV.
2. Land rent exemption:
2.1. Exemption for 3 years for investment
projects meeting one condition prescribed at Point a or b, Section 1 of
this Appendix.
2.2. Exemption for 6 years for investment
projects meeting both conditions prescribed at Points a and b, Section 1 of
this Appendix.
2.3. Exemption for 7 years for projects
investing in geographical areas specified in Section II, List B (geographical
areas with difficult socio-economic conditions) in Appendix IV.
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2.5. Exemption for 11 years for projects
investing in branches and trades on List A and executed in geographical areas
specified in List B, Appendix IV and at the same time meeting one condition
prescribed at Point a or b, Section 1 of this Appendix.
2.6. Exemption for 13 years for projects
investing in branches and trades on List A and executed in geographical areas
specified in List B, Appendix IV, and at the same time meeting both conditions
prescribed at Points a and b, Section 1 of this Appendix.
2.7. Exemption for 11 years for projects
investing in geographical areas specified in Section II, List C (geographical
areas with particularly difficult socio-economic conditions), Appendix IV.
2.8. Exemption for 15 years for projects
investing in geographical areas specified in Section I, List C (geographical
areas with particularly difficult socio-economic conditions), Appendix IV.
2.9. Land rent exemption for the whole project
execution duration for projects investing in branches and trades on List A and
executed in geographical areas specified in List C (geographical areas with
particularly difficult socio-economic conditions), Appendix IV.
APPENDIX IV
LIST OF BRANCHES AND TRADES IN THE FIELDS OR
GEOGRAPHICAL AREAS IN WHICH INVESTMENT IN ENCOURAGED ACCORDING TO THE
PROVISIONS OF THE GOVERNMENT�S DECREE No. 51/1999/ND-CP OF JULY 8, 1999
DETAILING THE IMPLEMENTATION OF THE LAW ON DOMESTIC INVESTMENT PROMOTION
(AMENDED)
(Promulgated together with the Finance Ministrys Circular No. 35/2001/TT-BTC
of May 25, 2001)
List A. BRANCHES AND TRADES IN THE FIELDS
ELIGIBLE FOR INVESTMENT PREFERENCES
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I. Afforestation, forest tending and
regeneration zoning off; planting of perennial trees on waste land, bare hills
and mountains; land reclamation; salt making; and aquaculture in unexploited
waters
1. Planting of protection forests (headwater,
coastal and ecological environment protection forests), special-use forests,
production forests, forest tending and regeneration zoning off;
2. Planting of perennial trees (industrial
trees, fruit trees, medicinal herbs and other trees) on reclaimed land, bare
hills and mountains;
3. Making of salt from sea water, exploitation
of rock salt and production of industrial salt;
4. Aquaculture in natural waters, which have
neither yet been invested and revamped nor used;
5. Reclamation and full use of unused land for
agricultural production, forestry or fishery purpose.
II. Construction of infrastructure, development
of mass transit; development of education, training, health care and national
culture
1. Construction of technical infrastructure:
- Construction of new electric power plants, renovation
and expansion of existing ones, development of electric supply networks,
construction of establishments operated by solar energy, wind power or bio-gas;
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- Renovation and development of information and
communication networks;
- Construction of water plants, water supply and
drainage systems; construction of projects for environmental protection and
waste treatment;
- Construction of technical infrastructure of
densely populated quarters (in geographical areas on List B or List C).
2. Development of mass transit.
3. Development of education, training, health
care and national culture:
- Establishment of people-founded and private
schools for all educational levels and grades: pre-school education, primary
education, basic secondary education and general secondary education,
vocational education, tertiary education;
- Establishment of job-training institutions,
raising of workers skills; fostering and raising of managerial and business
knowledge;
- Establishment of people-founded and private
medical institutions in fields of medical examination and treatment, care for
the aged and disabled;
- Establishment of national culture houses,
national music and dance troupes; collection, preservation, development and
popularization of the national culture; manufacture of national musical
instruments.
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5. Investment in the construction of trade
quarters, department stores and residential houses of various kinds in service
of urban dwellers.
III. Export goods production and trading
Production of and trading in goods and/or
services for export must attain a rate of 30% of the value of goods and/or
services produced or traded by enterprises in a fiscal year.
IV. Offshore fishing; farm produce, forest
product and aquatic product processing; technical services in direct service of
agricultural production, forestry and aquaculture
1. Offshore fishing;
2. Processing of farm produce, forest products
and aquatic products;
3. Technical services in direct service of
agriculture: soil preparation, irrigation, water drainage, sowing, cultivation;
harvesting, protection and preservation of farm produce;
4. Technical services in direct service of
forestry: soil preparation, supply of seeds and saplings, watering and
protection of forests;
5. Technical services in direct service of
fishery: storehouses for preservation of aquatic products, rescue of offshore
fishing ships and boats;
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V. Scientific and technological research and
development, scientific and technological services; legal, investment,
business, enterprise administration, intellectual property protection and
technology transfer consultancy
1. Technological research and development;
2. Building and operation of research
institutions: laboratories, experimental stations and farms for purpose of
applying new technologies to the production;
3. Application and development of high
technologies, creation and processing of materials from domestic raw materials:
- Information technology: creation of computer
software for use in various economic fields;
- Biological technology applied on an industrial
scale to the production of breeding plants and animals, medicinal drugs for
human being, domestic animals and plants, foods and animal feeds, erogenous
agents in reproduction, bio-fertilizers up to the modern economic and technical
standards;
- Technologies for producing new materials with
special properties;
- Technologies for recycling solid, liquid and
gaseous wastes;
- Production technologies which economically
consume fuels, raw materials, materials, energy or minimize waste volume per product
unit; technologies for creating products which, in the use course, consume less
energy, fuels, raw materials and materials than other products of the same
category.
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- Technologies for manufacturing electronic,
semi-conducting or laser products.
4. Legal, investment, business, enterprise
administration, intellectual property protection and technology transfer
consultancy:
- Investment, management and technology transfer
consultancy; job-training, technical training and managerial skill training;
- Supply of market information,
scientific-technical and technological information;
- Intellectual property transfer and technology
transfer;
- Marketing and trade promotion.
VI. Investment in building of production chains,
expansion, technological renewal; ecological and environmental improvement,
urban sanitation; relocation of production establishments from urban centers;
diversification of production lines and products
1. Investment in the procurement of construction
equipment in service of the construction of projects; investment in the
construction of trade quarters, department stores, residential houses of
various types to meet the demand of urban dwellers.
2. Investment in building of new production
workshops, installation of new production chains, installation of supplementary
machinery to the existing production chains or new machinery and equipment in
replacement of those in the existing chains; application of new technologies to
the production;
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4. Investment in relocation of production establishments
from urban centers;
5. Investment in diversification of production
lines and products.
VII. Other branches and trades that must be
given priority for development
1. Concentrated cattle or poultry farming on an
industrial scale; processing feeds for cattle and aquatic animals;
2. Mechanical engineering for manufacture and
repair of agricultural machinery, production of high-class textiles, leather
and plastic products, study kits and teaching aids, children toys and products
from natural rubber;
3. Manufacture, assembly and repair of machinery
and equipment for production and processing of farm produce, forest products
and aquatic products, measuring devices and laboratory equipment, building and
mining equipment and facilities; building of river and sea-going ships;
manufacture of train locomotives and wagons; power transmission line equipment
and transformers; manufacture of electronic components and computer software;
4. Production of raw materials, fuels and
materials; production of veterinary drugs; production of plant and animal
breeds; oil and gas exploration, exploitation and processing; coal exploitation
and processing; steel metallurgy and milling; production of non-ferrous metals
and building materials; production of fertilizers and base chemicals;
5. Traditional crafts: carving, mother-of-pearl
inlaying, pumice lacquer painting, stone engraving, production of fine-art
articles of rattan and bamboo of various species, carpet making, production of
silk, terra-cotta, porcelain and embroider articles; bronze and brass casting
and hammering;
Investment in the construction of and dealing in
infrastructure of industrial parks, export processing zones and hi-tech parks;
production and service activities in industrial parks, export processing zones
and hi-tech parks.
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I. Districts of high-mountain provinces:
1. Bac Kan province: Bac Kan provincial town
2. Cao Bang province: Cao Bang provincial town
3. Ha Giang province: Ha Giang provincial town,
Bac Quang district
4. Lai Chau province: Dien Bien Phu town, Lai
Chau provincial town, Dien Bien district
5. Lao Cai province: Cam Duong town, Lao Cai
provincial town, Bao Thang district.
6. Son La province: Son La provincial town, Mai Son
and Yen Chau districts.
II. Districts of mountainous provinces and delta
areas:
1. Bac Giang province: Luc Ngan, Luc Nam and Yen
The districts.
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3. Lang Son province: Bac Son, Cao Loc, Chi
Lang, Huu Lung, Loc Binh, Trang Dinh, Van Lang and Van Quang districts.
4. Phu Tho province: Districts Doan Hung, Ha
Hoa, Song Thao, Thanh Ba and Tam Thanh districts.
5. Quang Ninh province: Hoanh Bo, Hai Ninh,
Quang Ha, Tien Yen and Van Don districts.
6. Tuyen Quang province: Ham Yen, Son Duong and
Yen Son districts.
7. Thai Nguyen province: Dong Hy, Dai Tu, Dinh
Hoa and Phu Luong districts.
8. Yen Bai province: Tran Yen, Van Yen, Van Chan
and Yen Binh districts.
9. Binh Phuoc province: Dong Phu, Loc Ninh,
Phuoc Long and Binh Long districts.
10. Dak Lak province: Buon Don, Cu Jut, Cu M�gar, Dak R�Lap, Dak Mil, Ea H�leo, Ea Kar, Ea Sup, Krong
Pac, Krong Buk, Krong Bong, Krong Ana, Krong Nang, Lak and M�Drak districts.
11. Gia Lai province: An Khe, Ayun Pa, Chu Se,
Chu Prong, Chu Pah and Ia Grai districts.
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13. Lam Dong province: Bao Lam, Cat Tien, Di
Linh, Da Teh, Don Duong, Duc Trong, Da Huoai and Lam Ha districts.
14. Binh Thuan province: Bac Binh, Duc Linh, Ham
Thuan Bac and Tanh Linh districts.
15. Binh Dinh province: Hoai An district.
16. Hai Duong province: Chi Linh district.
17. Ha Tinh province: Huong Khe and Huong Son
districts.
18. Ninh Binh province: Tam Diep town, Nho Quan
district.
19. Nghe An province : Anh Son, Nghia Dan, Tan
Ky and Thanh Chuong districts.
20. Ninh Thuan province: Ninh Hai district.
21. Phu Yen province: Dong Xuan and Song Hinh
districts.
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24. Quang Nam province: Hiep Duc and Tien Phuoc
districts.
25. Quang Ngai province: Minh Long district.
26. Thanh Hoa province: Cam Thuy, Nhu Thanh,
Ngoc Lac and Thach Thanh districts.
27. Thua Thien-Hue province: Nam Dong district.
28. An Giang province: An Phu, Tri Ton and Tinh
Bien districts.
29. Bac Lieu province: Bac Lieu provincial town,
Vinh Loi district.
30. Ca Mau province: Thoi Binh and Tran Van Thoi
districts.
31. Dong Nai province: Dinh Quan, Tan Phu, Xuan Loc
and Long Khanh districts.
32. Kien Giang province: Chau Thanh and Hon Dat
districts.
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34. Soc Trang province: Soc Trang provincial
town, Long Phu and My Xuyen districts.
35. Tra Vinh province: Cau Ngang, Cau Ke and
Tieu Can districts.
List C. REGIONS MEETING WITH PARTICULAR
SOCIO-ECONOMIC DIFFICULTIES
I. Districts of high mountain-and island
provinces:
1. Bac Kan province: Ba Be, Bach Thong, Cho Moi,
Cho Don, Ngan Son and Na Ri districts.
2. Cao Bang province: Bao Lac, Ha Lang, Ha
Quang, Hoa An, Nguyen Binh, Quang Hoa, Thong Nong, Tra Linh, Thach An and Trung
Khanh districts.
3. Ha Giang province: Bac Me, Dong Van, Hoang Su
Phi, Meo Vac, Quan Ba, Vi Xuyen, Xin Man and Yen Minh districts.
4. Lai Chau province: Muong Lay, Muong Te, Phong
Tho, Tua Chua, Tuan Giao, Sin Ho and Dien Bien Dong districts.
5. Lao Cai province: Bac Ha, Bat Sat, Muong
Khuong, Than Uyen, Van Ban, Sa Pa and Bao Yen districts.
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7. Binh Thuan province: Phu Quy district.
8. Ba Ria - Vung Tau province: Con Dao district.
9. Da Nang city: Hoang Sa island district.
10. Hai Phong city: Bach Long Vi and Cat Hai
districts.
11. Khanh Hoa province: Truong Sa district.
12. Kien Giang province: Kien Hai and Phu Quoc
districts.
13. Quang Ninh province: Co To district.
14. Quang Ngai province: Ly Son district.
II. Districts of mountain provinces and delta
ethnic minority regions:
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2. Hoa Binh province: Da Bac and Mai Chau
districts.
3. Lang Son province: Binh Gia and Dinh Lap
districts.
4. Phu Tho province: Thanh Son and Yen Lap
districts.
5. Quang Ninh province: Ba Che and Binh Lieu
districts.
6. Tuyen Quang province: Chiem Hoa and Na Hang
districts.
7. Thai Nguyen province: Vo Nhai district.
8. Yen Bai province: Luc Yen, Mu Cang Chai and
Tram Tau districts.
9. Dak Lak province: Dak Nong and Krong No
districts.
10. Gia Lai province: Duc Co, K�Bang, Krong Pa, Kon Ch�ro and Mang Yang districts.
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12. Lam Dong province: Lac Duong district.
13. Kien Giang province: An Bien, Go Quao and
Vinh Thuan districts.
14. Soc Trang province: My Tu, Thanh Tri and
Vinh Chau districts.
15. Tra Vinh province: Chau Thanh and Tra Cu
districts.
16. Binh Dinh province: An Lao, Vinh Thanh and
Van Canh districts.
17. Khanh Hoa province: Khanh Vinh and Khanh Son
districts.
18. Ninh Thuan province: Ninh Son district.
19. Ba Ria - Vung Tau province: Tan Thanh
district.
20. Bac Lieu province: Hong Dan district.
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22. Ca Mau province: U Minh district.
23. Thanh Hoa province: Quan Hoa, Ba Thuoc, Lang
Chanh, Thuong Xuan, Quan Son, Muong Lat and Nhu Xuan districts.
24. Nghe An province: Ky Son, Tuong Duong, Con
Cuong, Que Phong, Quy Hop and Quy Chau districts.
25. Quang Binh province: Minh Hoa and Tuyen Hoa
districts.
26. Quang Tri province: Huong Hoa district.
27. Thua Thien - Hue province: A Luoi district.
28. Quang Nam province: Hien, Giang, Phuoc Son
and Tra My districts.
29. Quang Ngai province: Ba To, Tra Bong, Son
Tay and Son Ha districts.
30. Phu Yen province: Son Hoa district.-