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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
142/2005/ND-CP
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Hanoi,
November 14, 2005
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DECREE
ON COLLECTION OF LAND RENTS AND WATER SURFACE RENTS
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 April 26, 2002 Ordinance on Price;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.-
Scope of regulation
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1. The State leases land.
2. The form of land assignment
by the State is changed to the form of land lease.
3. The State leases water
surface.
Article 2.-
Land rent, water surface rent payers
1. The State shall lease land
with annual collection of land rents in the following cases:
a/ Households, individuals:
- Rent land for agricultural
production, forestry, aquaculture or salt production.
- Wish to continue using the
agricultural land areas in excess of the assignment limits before January 1,
1999, for which the land use duration has expired under the provisions of
Clause 2, Article 67 of the 2003 Land Law.
- Use agricultural land in
excess of the assignment limits from January 1, 1999 to the effective date of
the 2003 Land Law, excluding the land areas acquired from land use right
transfer.
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- Use land for construction of
public facilities for business purposes.
- Households and individuals not
directly engaged in agricultural production, forestry, aquaculture or salt production
but assigned land without collection of land use levies shall have to switch to
land lease according to the provisions of Point b, Clause 4, Article 82 of the
2003 Land Law.
b/ Economic organizations that
rent land for execution of investment projects on agricultural production,
forestry, aquaculture or salt production; for use as ground for construction of
production and/or business establishments; construction of public facilities
for business purposes; construction of infrastructures for assignment or lease;
for mineral activities, production of building materials or making of pottery
articles.
c/ State enterprises that had
been assigned land by the State without collection of land use levies for the
purpose of agricultural production, forestry, aquaculture and/or salt
production before January 1, 1999, shall have to switch to land lease under the
provisions in Clause 2, Article 73 of the 2003 Land Law.
d/ Economic organizations that
have been assigned land by the State with collection of land use levies and
have paid land use levies or have been transferred land use rights and have
paid money for the land use right transfer and such paid land use levies or
paid money for the transferred land use rights belong to the state budget;
economic organizations that have purchased assets liquidated, discounted, sold
due to bankruptcy, no longer in use, which are attached to land for which land
use levies have not yet been paid, shall be entitled to switch to land lease.
e/ Other cases to be decided by
the Prime Minister at the proposal of ministers, heads of ministerial-level
agencies, heads of Government-attached agencies or presidents of
provincial/municipal People’s Committees.
2. The State shall lease land or
water surface with rents collected annually or in lump sum for the whole land
or water surface lease term in the following cases:
a/ Overseas Vietnamese, foreign
organizations or individuals that rent land for execution of investment
projects on agricultural production, forestry, aquaculture or salt poduction;
for use as ground for construction of production and/or business
establishments; construction of public facilities for business purposes;
construction of infrastructures for assignment or lease; for mineral
activities, production of building materials, making of pottery articles;
construction of residential houses for sale or lease.
b/ Foreign organizations with
diplomatic functions, non-governmental organizations that rent land for
construction of working offices.
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d/ Other cases to be decided by
the Prime Minister at the proposal of ministers, heads of ministerial-level
agencies, heads of Government-attached agencies or presidents of
provincial/municipal People’s Committees.
Article 3.-
Subjects not liable to pay land rents
1. Persons who are assigned land
without collection of land use levies under the provisions of Article 33 of the
Land Law.
2. Persons who are assigned land
with collection of land use levies under the provisions of Article 34 of the
Land Law.
3. Organizations or individuals
that use land for construction of infrastructures for common use in industrial
parks under plannings already approved by competent authorities.
4. Organizations or individuals
that are permitted to explore and/or exploit minerals but do not use the
surface land layers and do not affect the use of surface land layers shall not
be subject to land rents for areas where the surface land is not used.
Chapter II
SPECIFIC PROVISIONS ON
LAND RENTS, WATER SURFACE RENTS
Article 4.-
Land rent unit
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2. For land of urban centers,
commercial or service centers, traffic hubs, concentrated population quarters,
which may yield special profits or be used as ground for production, business
and/or service activities, provincial-level People’s Committee presidents shall
base on the local situation to decide on the promulgation of land rent units
higher than the set rent units, which, however, must not exceed four times the
land rent unit specified in Clause 1 of this Article.
3. For land in deep-lying,
remote, highland or island regions, areas facing socio-economic difficulties,
areas facing particular socio-economic difficulties; land used for agricultural
production, forestry, aquaculture or salt production, land used as ground for
production and/or business activities of projects in the domains entitled to
investment encouragement or special investment encouragement, provincial-level
People’s Committee presidents shall decide on the promulgation of land rent
units lower than the set land rent units, which, however, must not be lower
than half the set rent unit specified in Clause 1 of this Article.
4. Land rent units in case of
auction of the rented-land use rights or bidding for projects involving the use
of rented land shall be winning bids.
Article 5.-
Water surface rent bracket
1. For water surface not
specified in Article 13 of the 2003 Land Law, the rent bracket shall be
stipulated as follows:
a) Projects involving the fixed
water surface use: VND 10,000,000 to 100,000,000/km2/year.
b) Projects involving the
non-fixed water surface use: VND 50,000,000 to 250,000,000/km2/year.
2. The water surface rent for
each project shall be decided by provincial-level People’s Committee
presidents; where the rented sea surface lies within two or more provinces
and/or centrally run cities, the water surface rent shall be unamimously agreed
upon by the presidents of the People’s Committees of such provinces and/or
cities; if they cannot reach agreement, they must report such to the Prime
Minister for decision.
3. The Finance Ministry shall
guide the determination of sea surface rents for projects on oil and gas
exploitation in the territorial waters and continental shelf of Vietnam.
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1. Based on the land prices
promulgated by provincial-level People’s Committees under the provisions of the
Government’s Decree No. 188/2004/ND-CP of November 16, 2004, on methods of
determining prices and price bracket for assorted land categories; based on the
land rent unit specified in Article 4 of this Decree, provincial-level People’s
Committees shall promulgate the rent units for each category of land, each type
of urban center, type of commune, region, type of street, land position or
grade.
2. Based on land rent units set
by provincial-level People’s Committees:
a/ Directors of
provincial/municipal Services of Finance shall decide on the land rent unit for
each specific project in cases where economic organizations, overseas
Vietnamese, foreign organizations or individuals rent land.
b/ District-level People’s
Committee presidents shall decide on the land rent unit for each specific
project for land-renting households and individuals.
In case of divergent opinions on
land rent units between the land lessees and the agencies competent to decide
on land rents, the settling decisions of provincial-level People’s Committee
presidents shall be final.
Article 7.-
Determination of land rents, water surface rents
1. The annual land rent or water
surface rent shall be the rented area multiplied by the land rent unit or water
surface rent unit.
2. Land rents and water surface
rents shall be collected from the date of issue of land lease or water surface
lease decisions of competent state bodies; where the time of handing over the
land or water surface on the site is different from the time stated in the land
lease or water surface lease decisions, the land rents or water surface rents
shall be collected from the time of handing over the land or water surface.
3. Persons who are leased land
by the State and have advanced money for land compensations or supports shall
have such compensation or support money subtracted from the payable land rents;
where upon the expiration of the land rent term, the land compensation or
support money amounts are not fully subtracted, they shall be further
subtracted in the extended land rent duration.
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Article 8.-
The period during which land rent units or water surface rent units are kept
stable
1. The land rent unit of each
project shall be kept stable for 5 years. At the end of this period, directors
of provincial/municipal Services of Finance or presidents of district-level
People’s Committees shall adjust land rent units for application to the
subsequent period. Land rent units applicable to the subsequent period shall be
adjusted under the provisions of Articles 4 and 6 of this Decree.
2. The water surface rent unit
of each project shall be kept stable for 5 years. At the end of this period,
provincial-level People’s Committee presidents shall adjust the water surface
rent units for application to the subsequent period. Water surface rent units
applicable to the subsequent period shall be adjusted under the provisions of
Article 5 of this Decree.
3. The land rent units, water
surface rent units shall be adjusted in the following cases:
a/ Projects for which land rents
or water surface rents have been collected for the whole stable period under
the provision of Clause 1 or 2 of this Article.
b/ Projects which have changed
the use purpose of the rented land. In this case, the rent units shall be
adjusted according to new use purposes at the time of changing the land use
purposes.
4. The land rent or water
surface rent adjustment shall not apply to the following cases where:
a/ At the time of adjustment of
land rent units or water surface rent units by provincial-level People’s
Committee presidents, the period during which rent units are kept stable has
not yet expired, except for the cases specified in Clause 2, Article 9 of this
Decree.
b/ The land rents or water
surface rents have been paid in lump sum for the whole renting terms and at the
time of adjustment of land rent units, water surface rent units by
provincial-level People’s Committee presidents the land rent units or water
surface rent units have been already determined and the land rents or water
surface rents have been already paid.
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1. For projects involving land
rent or water surface rent from January 1, 2006, the land rent unit or water
surface rent unit specified in Articles 4, 5 and 6 of this Decree shall apply.
2. For projects involving land
rent or water surface rent before January 1, 2006, with the rents being paid
annually, the land rent units or water surface rent units shall be redetermined
under the provisions of Articles 4, 5 and 6 of this Decree and applied as from
January 1, 2006.
3. For cases of land rent or
water surface rent before the effective date of this Decree where the land
rents or water surface rents have been paid for many years, the land rent unit
or water surface rent unit specified in this Decree shall not be redetermined
for the duration for which the land rents or water surface rents have been
paid. Upon the expiration of such duration, the land rent unit or water surface
rent unit shall be redetermined for the subsequent duration as provided for in
this Decree.
4. For cases of land rent, water
surface rent before the effective date of this Decree where the land rents or
water surface rents have been paid in lump sum for the whole renting terms, the
land rent unit or water surface rent unit shall not be redetermined under the
provisions of this Decree.
5. For cases where competent
bodies have permitted the use of rented land use right value (land rents, water
surface rents) for contribution of joint-venture or cooperation capital before
the effective date of this Decree, the adjustment under the provisions of this
Decree shall not be made. Upon the expiration of the duration of joint-venture
or cooperation capital contribution with the land use right value, the land
rent unit or water rent unit must be redetermined under the provisions of
Articles 4, 5 and 6 of this Decree.
Article
10.- Switch from land assignment to land rent for households, individuals
1. Households and individuals
that have been assigned agricultural land by the State within the set limits,
are allowed to change the land use purpose to non-agricultural production
and/or business and select the form of land rent shall be entitled to subtract
the agricultural land use right value from the payable land rents provided that
the subtracted amounts must not exceed the payable land rent amounts.
2. Households and individuals
that have been assigned land by the State with collection of land use levies or
transferred the land use rights by lawful land users and now switch to rent
land shall be entitled to subtract the land use right value calculated at the
land prices set for the assigned-land use purposes or the transferred-land use
purposes from the payable land rents provided that the subtracted amounts must
not exceed the payable land rent amounts.
Article
11.- Switch from land assignment to land rent for organizations
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2. Organizations which have been
assigned land without having to pay land use levies are allowed to change the
land use purpose to non-agricultural production and/or business and select the
form of land rent shall pay the land rents according to the provisions of
Articles 4 and 6 of this Decree.
3. Organizations which have been
lawfully tranferred the land use rights and paid for the land use right
transfer money not originating from the state budget and now switch to rent
land shall be entitled to subtract the land use right value calculated at the
land prices at the time of switch to rent land from the payable land rents
provided that the subtracted amounts must not exceed the payable land rent
amounts.
Article
12.- Determination of land compensation or support money, the assigned- or
transferred-land use value subtracted from land rents
1. The land compensation or
support money subtracted from the payable land rents under the provisions at
Clause 3, Article 7 of this Decree shall be calculated at the prices used for
calculation of compensation of the category of land having the same use purpose
with the compensation or support land, promulgated by provincial-level People’s
Committees, at the time of subtracting the land compensation or support money.
2. The assigned- or transferred-land
use right value subtracted from the payable land rents as provided for in
Articles 10 and 11 of this Decree shall be calculated at the prices of the
assigned or transferred land at the time of switch from land assignment to land
rent, promulgated by provincial-level People’s Committees.
Chapter
III
LAND RENT, WATER SURFACE
RENT EXEMPTION OR REDUCTION
Article
13.- Principles for land rent, water surface rent exemption or reduction
1. For land or water surface
rented for execution of investment projects entitled to land rent or water
surface rent exemption or reduction, the rent exemption or reduction shall
apply on a case-by-case basis.
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3. Land rent exemption and
reduction shall not apply to cases of auction of land use rights for land
lease.
4. Land or water surface rent
exemption and reduction under the provisions of Articles 14 and 15 of this
Decree shall only apply directly to the lessees and be calculated on the
payable land or surface rent amounts.
5. Operational projects enjoying
land or surface rent exemption or reduction preferences at levels higher than
the levels set in this Decree shall enjoy such preference levels for the
remaining duration; in cases where preference levels are lower than the levels
set in this Decree, such projects shall be entitled to enjoy the preference
levels set in this Decree for the remaining preference duration.
Article
14.- Land rent or water surface rent exemption
Land rents and water surface
rents shall be exempted in the following cases:
1. Investment projects in the
domains where investment is specially encouraged, which are executed in
geographical areas facing exceptional socio-economic difficulties.
2. Projects involving the use of
land for construction of condominiums for industrial park workers under
projects approved by competent authorities, covering the house-selling prices
or house-leasing prices which do not include land rent expenses; projects
involving the use of land for construction of students’ dormitories with state
budget money, for which the units assigned to manage such dormitories may only
calculate charges enough to cover expenses for services, electricity and water
supply, for management and other relevant expenses and must not calculate land
rent expenses and depreciate the houses; projects involving the use of land for
construction of public facilities for business purposes (socialization) in the
fields of education, health, physical training, sport, science and technology.
3. Rents shall be exempted in
the duration of construction under projects approved by competent authorities;
in cases where a project is composed of many construction items or involves
independent construction stages, rents shall be exempted according to each item
or each independent construction stage; where it is impossible to separately
calculate the rent for each construction item or independent construction
stage, the construction duration shall be that of the construction item with
the largest capital proportion.
4. As from the date of putting
projects into operation, specifically as follows:
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b/ Seven years for projects of
investment in geographical areas facing socio-economic difficulties; projects
on the list of domains where investment is specially encouraged.
c/ Eleven years for projects of investment
in geographical areas facing exceptional socio-economic difficulties; projects
on the list of domains where investment is encouraged which are executed in
areas facing socio-economic difficulties.
d/ Fifteen years for projects on
the list of domains where investment is encouraged which are executed in
geographical areas facing exceptional socio-economic difficulties.
The lists of domains of
investment encouragement, domains of special investment encouragement,
geographical areas facing socio-economic difficulties, geographical areas
facing exceptional socio-economic difficulties shall comply with the
Government’s regulations.
5. If projects involving the use
of land transferred upon switch to land rent are entitled to land or water
surface rent exemption under the provisions of Clauses 1, 3 and 4 of this
Article, they shall be exempt from land rent for the remaining duration of land
rent exemption.
6. Projects meeting with
difficulties and having to temporarily stop construction or operation shall be
exempt from land rents or water surface rents for the duration of temporary
cessation of construction or operation under certification of the agencies
granting investment licenses or business registration certificates.
7. Projects on construction of
working offices of foreign diplomatic missions, consulates or representative
offices of international organizations in Vietnam under treaties to which
Vietnam is a contracting pary according to the principle of reciprocity.
8. Other cases to be decided by
the Prime Minister at the proposal of ministers, heads of ministerial-level
agencies, heads of Government-attached agencies or presidents of
provincial/municipal People’s Committees.
Article
15.- Land rent, water surface rent reduction
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1. Land rented for use as ground
for production and/or business activities of cooperatives shall be entitled to
50% land rent reduction.
2. For land rented or water
surface rented and used for the purpose of agricultural production, forestry,
aquaculture or salt production, and suffering from natural disasters or fires
which have caused a loss of under 40% of the output, the corresponding land
rent reduction shall be considered; if the loss is 40% or over, the land rent
shall be exempted for the year of loss.
3. For land rented or water
surface rented and used for production and/or business purposes other than
agricultural production, forestry, aquaculture or salt production, and
suffering from natural disasters, fires or force majeure accidents, the land
rent or water surface rent shall be reduced by 50% for the duration of
temporary cessation of production and/or business.
4. Land rented under projects on
construction of working offices of foreign diplomatic missions, consulates or
representative offices of international organizations in Vietnam under treaties
to which Vietnam is a contracting party or on the principle of reciprocity.
5. Other cases to be decided by
the Prime Minister at the proposal of ministers, heads of ministerial-level
agencies, heads of Government-attached agencies or presidents of
provincial/municipal People’s Committees.
Article
16.- Competence to decide on exemption, reduction of land rents, water
surface rents
Tax offices shall base
themselves on the cadastral dossiers enclosed with papers evidencing the
subjects eligible for land rent, water surface rent exemption or reduction as
specified in Articles 14 and 15 of this Decree to determine the payable land
rent or water surface rent amounts, the exempted or reduced land rent or water
surface rent amounts.
Directors of
provincial/municipal Tax Departments shall decide on land rent, water surface
rent exemption or reduction for economic organizations, foreign organizations
and individuals or overseas Vietnamese that rent land.
Heads of Tax Sub-Departments
shall decide on land rent, water surface rent exemption or reduction for
land-renting households and individuals.
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LAND RENT, WATER SURFACE
RENT COLLECTION, PAYMENT
Article 17.-
Land rent- or water surface rent-determining order
1. For cases of new land
renting, new water surface renting:
a/ Land renting cadastral
dossiers sent by land use right registration offices or natural resources and
environment agencies, land or water surface rent rate decisions of
provincial-level People’s Committee presidents, provincial/municipal Finance
Service directors or district-level People’s Committee presidents shall serve
as bases for tax offices to determine the land or water surface rent amounts to
be paid by organizations, households or individuals.
b/ Within 5 working days as from
the date of receipt of complete cadastral dossiers sent by land use right
registration offices or natural resource and environment agencies, the tax
offices must:
- Examine the cadastral dossiers
(data), determine the payable land or water surface rent amounts; send written
notices on land or water surface rent amounts to payers, clearly stating the
payable rent amounts to be paid in lump sum for the whole rent term or to be
paid annually, payment time and other contents prescribed by the Finance
Ministry. Where there are not enough bases for determining the land or water
surface rent amounts, within 10 working days after the receipt of dossiers, the
tax offices must notify the dossier-sending agencies thereof in writing for
supplement; after the receipt of complete cadastral dossiers, the time limit of
5 working days shall be counted from the date of receipt of complete
supplemental dossiers.
- Compile dossiers for
monitoring land or water surface rent payment according forms set by the
Finance Ministry; send notices on land or water surface rent payment to payers.
2. For cases of currently using
land or water surface rented before this Decree takes effect, which fall into
the renting cases defined in Clauses 2 and 3 of Article 9 of this Decree, the
tax offices shall base on the current land rent units to sum up and report
these cases to provincial/municipal Finance Services which shall assume the
prime responsibility for, and coordinate with relevant branches in, adjusting
land or water surface rent units according to the provisions of this Decree.
Based on the decisions of provincial-level People’s Committee presidents,
provincial/municipal Finance Service directors or district-level People’s
Committee presidents on adjustment of land or water surface rent units, the tax
offices shall re-determine the payable land rent or water surface rent amounts
and issue notices to the rent payers.
3. After the first year of land
renting or water surface renting and the payment of land or water surface rent
amounts notified in writing to the rent payers, tax offices shall issue notices
to rent payers for the subsequent years just before each land or water surface
rent payment period. In cases where competent People’s Committees adjust the
land prices or the bases for calculation of land rents or water surface rents,
they must re-determine the payable land or water surface rent amounts and
notify the payers thereof for implementation.
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1. In case of annual payment of
land rents or water surface rents
a/ For normal cases:
Annual
payable land rent or water surface rent
=
Land or water
surface rent unit
x
Rented
land or water surface area
-
Land or
water surface rent amount reduced under Clause 1, Article 15 of this Decree
(if any)
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Land
compensation or support money allocated for one year and subtracted from the land
or water surface rent amount
b/ Land or water surface rent
payment year shall be the calendar year starting from January 1 to the end of
December 31. In cases where the first year of land or water surface renting or
the last year of land or water surface renting is not composed of full 12
months, the rent of the first or last year of land or water surface renting
shall be calculated according to the number of months.
c/ In case of land or water
surface rent reduction under the provisions of Clause 2 or 3, Article 15 of
this Decree:
Payable
land or water surface rent amount
=
Payable
land or water surface rent determined at Point a, Clause 1 of this Article
-
Land or
water surface rent amount reduced under Clause 2 or 3, Article 15 (if any)
2. In case of lump-sum rent
payment for the whole land or water surface renting duration:
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=
Number
of land or water surface rent payment years
x
Land or
water surface rent unit
x
Rented land
or water surface area
-
Land or
water surface rent amount reduced under Clause 1, Article 15 of this Decree
(if any)
-
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Note: The number of land or water
surface rent payment years is the total number of years minus the number of
land or water surface rent exemption years (if any).
Article
19.- Land or water surface rent collection and payment
1. Land or water surface rents
shall be paid in Vietnamese currency (VND); where foreign organizations and
individuals or overseas Vietnamese pay land or water surface rents in foreign
currencies, they shall convert them into VND (or through a third currency in
case of non-availability of direct exchange rates) at the average transaction
exchange rates of the interbank market at the time of land or water surface
rent payment.
2. The land or water surface
rent payment is provided for as follows:
a/ According to the notices sent
by tax offices, which are further sent by the natural resources and environment
agencies to the land or water surface rent-paying organizations, households or
individuals.
b/ Organizations, households and
individuals shall pay land or water surface rents strictly according to the
notices of tax offices.
3. In case of annual payment of
land or water surface rents:
a/ After the first year of rent
payment, in the subsequent years, the tax offices shall notify the rent payment
directly to rent payers.
b/ Rents shall be paid twice a
year, the first payment shall be made before April 1 and the second payment
before October 1.
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Article
20.- Handling of problems in land rent or water surface rent collection
1. In case of overpayment of
land rents or water surface rents for the renting duration before the effective
date of this Decree:
a/ In case of overpayment in
foreign currency, the overpaid amounts shall be converted into VND and carried
forward to the subsequent payment period as from the effective date of this
Decree.
b/ In case of overpayment in
VND, the overpaid amounts shall be carried forward to the subsequent payment
period as from the effective date of this Decree.
2. In case of outstanding land
rents or water surface rents of the renting duration before the effective date
of this Decree:
a/ In case of outstanding rents
in foreign currency, the outstanding amounts shall be converted into VND at the
exchange rates at the time of rent payment.
b/ In case of outstanding rents
in VND, the outstanding amounts shall be paid.
3. Outstanding land or water
surface rent amounts must be fully paid in 2006; past this time limit, fines
shall be imposed as provided for in Clause 1, Article 22 of this Decree.
Article
21.- Responsibilities of tax offices, natural resource and environment
agencies, treasuries and land or water surface rent payers
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a/ To determine land rents,
water surface rents and notify them to payers according to the provisions of
this Decree.
b/ To urge, guide, inspect all
organizations and individuals in payment of land rents or water surface rents
into the state budget strictly according to the deadline specified in Article
19 of this Decree.
c/ To clarify queries of rent
payers; to settle complaints about land rents or water surface rents.
2. Treasury offices:
- To fully collect rents into
the State Treasury according to notices on land rent or water surface rent
payment.
- Not to leave the money
collection till the following day when the persons who have the responsibility
to fulfill the financial obligations have completed the payment procedures.
- Not to refuse the collection
for any reason.
3. Natural resource and
environment agencies:
a/ To correctly determine the
location, position, area and type of rented land.
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c) To certify and fully write
the data used as bases for determination of land rent units and land rents.
4. Responsibilities of land or
water surface lessees
a/ To pay land rents or water
surface rents strictly by the mode and within the time limit stated in the land
or water surface renting contracts.
b/ To be fined for late payment
as provided for in Clause 1, Article 22 of this Decree if failing to fully pay
land rents or water surface rents within the land rent or water surface rent
payment time limit.
Article
22.- Sanctions
1. For late payment of land
rents or water surface rents into the state budget, a fine of 0.02% of the late
paid rent amount shall be imposed for each day of late payment.
2. Those who abuse their
positions and powers to deliberately cause difficulties or obstacles to land
rent or water surface rent payers or to appropriate or embezzle rent money;
falsify dossiers, causing losses to the state budget, shall, depending on the
seriousness of their violations, be disciplined, pay compensations or be
examined for penal liability according to the provisions of law.
3. Land rent or water surface
rent payers violating the provisions of this Decree shall be administratively
sanctioned.
Article
23.- Complaints and settlement of complaints
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2. The settlement of complaints
shall comply with the provisions of the Law on Complaints and Denunciations.
Chapter V
ORGANIZATION OF
IMPLEMENTATION
Article
24.- The Finance Ministry shall have the responsibility:
1. To guide the calculation and
payment of land rents and water surface rents; to guide the procedures and
dossiers for land rent or water surface rent exemption or reduction.
2. To set forms of books for
management of land rent, water surface rent collection and payment and to
decentralize the management of land rent or water surface rent collection and
payment in accordance with the decentralization of state budget management and
with the land law.
3. To coordinate with the
Ministry of Natural Resources and Environment in providing for dossiers, order
and procedures for receipt, transfer of dossiers between finance bodies, tax
offices and natural resource and environment agencies for determination of land
rent or water surface rent amounts on the principle of one agency receiving
dossiers for cases of new land renting, change of land use purposes, switch from
land assignment, and reception through land use right transfer to land lease.
Article
25.- The Ministry of Natural Resources and Environment shall have the
responsibility:
1. To guide the determination of
land categories, land use purposes, rented land acreage, other relevant papers
on land renting, water surface renting; the switch from land assignment, land
reception via land use right transfer to land renting.
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3. To guide the determination of
land location, category and grade, serving as bases for application of land
rent units.
Article
26.- Provincial/municipal People’s Committees
1. To decide on water surface
rents and promulgate land rent units for use as bases for provincial/municipal
Finance Service directors or district-level People’s Committee presidents to
decide on the land rent unit for each specific project.
2. To direct People’s Committees
of different levels to apply measures for inspecting and supervising the use of
land by land or water surface lessees and the collection and payment of land
rents and water surface rents in accordance with the provisions of this Decree.
3. To direct the specialized
agencies of provincial-level People’s Committees to coordinate with tax offices
in organizing the management of lessees and the collection of land rents or
water surface rents according to the provisions of this Decree.
To inspect and handle cases of
violation in declaration and implementation of exemption or reduction for wrong
subjects and/or in contravention of regulations, causing damage to the state or
land rent payers.
4. To decide on settlement of
complaints and denunciations or to decentralize the settlement according to
competence of complaints and denunciations about wrong implementation of the
provisions on land rent or water surface rent collection in accordance with
provisions of the law on complaints and denunciations.
Article
27.- Implementation effect
This Decree takes effect 15 days
after its publication in "CONG BAO."
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The previous regulations on land
rent units and land rent collection which are contrary to the provisions of
this Decree shall all be annulled.
Article
28.- Implementation responsibility
The Finance Minister shall guide
the implementation of this Decree.
Ministers, heads of
ministerial-level agencies, heads of Government-attached agencies,
provincial/municipal People’s Committee presidents, and persons leased land or
water surface by the State shall have to implement this Decree.
THE
GOVERNMENT
Phan Van Khai