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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.
141/2007/TT-BTC
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Hanoi, November
30, 2007
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CIRCULAR
GUIDING AMENDMENTS AND SUPPLEMENTS TO CIRCULAR No.
120/2005/TT-BTC OF DECEMBER 30, 2005, WHICH GUIDES THE IMPLEMENTATION OF THE
GOVERNMENTS DECREE No. 142/2005/ND-CP OF NOVEMBER 14, 2005, ON COLLECTION OF
LAND RENTS AND WATER SURFACE RENTS
Pursuant to the Land Law;
Pursuant to the Decree No. 77/2003/ND-CP of Government dated July 1, 2003,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
Pursuant to the Decree No. 181/2004/ND-CP of Government dated October 29, 2004,
on the implementation of the Land Law (below referred to as Decree No.
181/2004/ND-CP);
Pursuant to the Decree No. 197/2004/ND-CP of Government dated December 3, 2004,
on compensation, support and resettlement upon land recovery by the State
(below referred to as Decree No. 197/2004/ND-CP);
Pursuant to the Decree No. 142/2005/ND-CP of Government dated November 14,
2005, on collection of land rents and water surface rents (below referred to as
Decree No. 142/2005/ND-CP);
Pursuant to the Decree No. 17/2006/ND-CP of Government dated January 27, 2006,
amending and supplementing a number of articles of the decrees guiding the
implementation of the Land Law and Decree No. 187/2004/ND-CP on transformation
of state companies into joint-stock companies (below referred to as Decree No.
17/2006/ND-CP);
The Ministry of Finance provides
guidance on amendments and supplements to Circular No. 120/2005/TT-BTC of
December 30, 2005, providing the guidelines for the implementation of the
Decree No. 142/2005/ND-CP of Government dated November 14, 2005, on the
collection of land rents and water surface rents (below referred to as Circular
No. 120/2005/TT-BTC) as follows:
I. To
supplement Point 1, Section II, Part A as follows:
1- To add to the end of Item 1.4
the following:
Economic organizations that are
leased land by the State under Items 1.3 and 1.4, Point 1 of this Section
include also economic organizations set up as joint ventures between domestic
and foreign investors under Article 8 of the Governments Decree No.
108/2006/ND-CP of September 22, 2006, detailing and guiding the implementation
of a number of articles of the Investment Law.
2.- To add the following item
(item 1.7):
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II. To
replace Section IV of Part B with the following:
IV- Determination of land rents
and water surface rents under Article 7 of Decree No. 142/2005/ND-CP: several
provisions are guided as follows:
1- Clause 1 is guided as
follows:
1.1- The annually collected land
or water surface rent is equal to the rented area multiplied by the land or
water surface rent rate; the rented area is determined under the land lease
decision (or land lease contract) of a competent state agency. In case the
actually used area is different from the area stated in the land lease decision
(or land lease contract) of the competent state agency, the rent shall be
calculated according to the actually used area.
In case part of the land
allocated without the collection of land use levies is used for production,
business or service purposes, the land user shall pay a land rent for the land
area actually used for production, business or service activities.
1.2- In case the person who is
allocated land without having to pay land use levies uses the allocated land
for both political tasks and production, business or service activities (the
land area used for production, business or service activities cannot be
separated), the land rent payable for the land area used for production, business
or service activities shall be calculated according to the apportionment
method.
The land rent used as a basis
for apportionment is the annual land rent payable for the allocated land area
and the rent rate decided by a competent agency/person under Article 6 of
Decree No. 142/2005/ND-CP. The apportionment norm is turnover from goods or
services sold in the year and the single-price (business price) principle must
be complied with. On the basis of the price ratio of one or two services
accounting for the highest share in total turnover of the unit, the tax
authority and the unit shall reach agreement on the principle of ensuring the
units obligation to the state budget and avoiding overcollection. Following is
an example of the land rent calculation:
Example: A guest house of a
provincial-level Peoples Committee performs both political tasks and provides
services of lodging, rent of meeting halls, vehicle keeping, etc. The annual
land rent payable for the guest houses land area is VND 25 million.
- Turnover from the rent of
rooms for commercial purposes is VND 300 million
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- Turnover from other business
activities is VND 150 million
- Turnover from other internal
activities is VND 50 million.
On the basis of the total
turnover from rented rooms, the annual unit price of a room rent for commercial
purposes is VND 150,000/bed/night and that of a room rent for internal use is
VND 100,000/bed/night. So, the ratio between the commercial and internal prices
is 1.5. The total turnover converted (for calculating payable land rent) is as
follows:
300
million + (100 million x 1.5) + 150 million + (50 million x 1.5) = 675 million
The payable land rent = (25
million : 675 million) x (300 million + 150 million) = 12.150 million
Annually, the tax authority
shall base itself on the previous years financial statement to reach agreement
with the unit on the land rent amount temporarily payable for the current year.
In the subsequent year, on the basis of the previous years financial statement,
the tax authority shall reach agreement with the unit on the previous years
payable land rent and make adjustment in the notice of the years payable land
rent.
2- Clause 2 is guided as
follows:
For oil and gas exploitation
projects in Vietnams territorial waters and continental shelf, the water (sea)
surface rent shall be determined as follows:
- The area used for calculating
the water (sea) surface rent is the development area under the projects
development plan approved by the Prime Minister..
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- The starting time for
calculating and collecting water (sea) surface rents is the time when the oil
and gas exploitation projects development plan takes effect after being
approved by the Prime Minister.
3- The deduction of sums of
money already paid as land compensations and supports from the payable land
rent under Clause 3, Article 7 of Decree No. 142/2005/ND-CP (amended and
supplemented under Clause 1, Article 4 of Decree No. 17/2006/ND-CP) is only
applicable to the land area subject to payment of land rent and is guided as
follows:
3.1- Organizations and
individuals that are leased land by the State and have advanced money for land
compensations and supports under Decree No. 197/2004/ND-CP and paid land rents
under Decree No. 142/2005/ND-CP (applicable to the land lease duration from
January 1, 2006, on) are entitled to deduct such amounts (which have valid
documents and were paid according to plans approved by competent authorities)
from payable land rents; the deducted amounts must not exceed the payable land
rent for the whole land lease duration stated in the land lease decisions or
contracts (excluding the extended land lease duration).
In case the persons that are
leased land by the State have directly reached agreement on the land and asset
compensation and support levels with the persons with recovered land (not
through the council for compensation, support and resettlement prescribed in
Article 39 of Decree No. 197/2004/ND-CP), the deductible land compensation and
support money shall be calculated based on the land price based on the use
purpose of the allocated land or the land with recognized use rights, which is
promulgated by provincial-level Peoples Committees and applied at the time the
land recovery decisions of competent state agencies take effect.
In case organizations and
individuals that are leased land by the State and pay annual land rents have
paid land compensation and support money under Decree No. 197/2004/ND-CP paid
in 2005 land rents under the Finance Ministers Decision No. 189/2000/QD-BTC of
November 24, 2000, promulgating the Regulation on land rents, water surface
rents and sea surface rents applicable to forms of investment in Vietnam and
the Ministry of Finances Circular No. 35/2001/TT-BTC of May 25, 2001, guiding
the payment of land rents, contribution of the value of land use rights of
domestic organizations, households or individuals as capital to joint ventures,
they are not entitled to deduct the paid land compensation and support money
against the payable land rent. From January 1, 2006 on, if they continue
leasing land and paying land rents under Decree No. 142/2005/ND-CP, they are
entitled to deduct the land compensation and support money (not yet apportioned
into production and business expenses) from the payable land rents according to
the above provisions.
On the basis of land
compensation and support plans approved by competent agencies and other
vouchers and documents on the paid land compensation and support money, land
lessees shall make reports on finalization of land compensation and support
(containing general and detailed figures) showing the data according to the
approved plan, the actually paid amount, the amount not yet apportioned into
production and business expenses (for projects having paid land compensation
and support money under Decree No. 197/2004/ND-CP and the 2005 land rents
according to regulations effective before the effective date of Decree No.
142/2005/ND-CP); send to provincial-level Finance Departments (for compensation
plans approved by provincial-level Peoples Committees), district-level Peoples
Committees (for compensation plans approved by district-level Peoples
Committees) for certification. The tax authorities shall check the accuracy and
consistency of the data in the certified finalization reports (if necessary)
and effect the deduction under the provisions of this Circular and file 01
original dossier of the land lessees land rent calculation dossier.
3.2- On the basis of the
deductible land compensation and support money already determined under Item
3.1 of this Point, the deduction of the land compensation and support money
from the payable land rents is effected as follows:
a/ In case of payment of land
rent in a lump sum for the whole land lease period, the land compensation and support
money shall be deducted from the land rent for the whole land lease period; if
the land rent for the whole lease period is bigger than the land compensation
and support money, the land lessee shall pay this difference in a lump sum into
the state budget immediately in the first year of paying land rent.
b/ In case of payment of annual
land rents, on the basis of the land compensation and support money deductible
from the payable land rent and the payable annual land rent, the tax authority
shall make incremental deductions in the notified payable annual land rents,
which must not exceed the payable land rents as prescribed in Clause 1, Article
4 of Decree No. 17/2006/ND-CP. The land lessee shall further pay the land rents
after the land compensation and support money has been fully deducted (for the
remaining land lease duration, if any).
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3.3- In cases in which no land
rent is required to be paid or projects are exempted from paying land or water
surface rents specified in Clauses 1 and 2, Article 14 of Decree No.
142/2005/ND-CP, persons who are leased land by the State shall pay
compensations and supports to persons with recovered land in accordance with
the law on compensation, support and resettlement; expenses for compensation,
support and resettlement shall be accounted as projects investment expenses.
3.4- For projects exempted from
paying land or water surface rents under Clauses 3 and 4, Article 14 of Decree
No. 142/2005/ND-CP, the land compensation and support money may be deducted
from the land rent payable immediately at the end of the land or water surface
rent exemption duration.
III. To amend
Point 1, Section V, Part B as follows:
1- Clause 2 is guided as
follows:
1.1- Investment projects which
have land lease decisions, have been handed over land for use before January 1,
2006, and have paid annual land rents may continue applying the principle on
adjustment of unit land rents indicated in the investment licenses and land
lease decisions issued by competent state agencies to the investors or the land
lease contracts already signed between competent state agencies and land
lessees as follows:
For investment projects having
any of the following three papers: investment decision or land lease decision
or land lease contract issued (or signed) under the Law on Foreign Investment
or the Law on Domestic Investment, which specifies the unit land or water
surface rent and the principle on adjustment of the unit rent in accordance
with the Ministry of Finances regulations on unit land rents and water surface
rents (Decision No. 210/A-TC/VP of April 1, 1990, Decision No. 1417/TC-TCDN of
December 30, 2004, Decision No. 179/1998/QD-BTC OF February 24, 1998, Decision
No. 189/2000/QD-BTC of November 24, 2000, and Decision No. 1357/TC/QD-TCT of
December 30, 1005), they are allowed to:
- Continue applying the unit
land or water surface rents stipulated in the investment license, land lease
decision or land lease contract, if the five-year stabilization period has not
yet expired.
- If the five-year stabilization
period has expired, adjust the unit rent on the basis of the principle on
adjustment of unit rents as prescribed in the investment license, land lease
decision or land lease contract.
- The order and procedures for
adjusting the unit land or water surface rents comply with the provisions of
Clause 2, Article 17 of Decree No. 142/2005/ND-CP and the guidance at Point 2,
Section I, Part D of Circular No. 120/2005/TT-BTC.
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- Cases other than those meeting
the conditions specified at Point 1.1 above include: Projects currently paying
annual land rents but their investment licenses, land lease decisions or land
lease contracts already issued (or signed) do not prescribe the unit land rents
or the principle on adjustment of unit land rents, their unit land rents shall
be adjusted under Clause 2, Article 9 of Decree No. 142/2005/ND-CP.
- The land or water surface rent
levels used for adjustment comply with Articles 4, 5 and 6 of Decree No.
142/2005/ND-CP and the guidance in Sections I, II and III, Section B of
Circular No. 120/2005/TT-BTC.
IV- To
replace Section VI, Part B with the following:
VI. The shift from land
allocation to land lease by households and individuals under Article 10 of
Decree No. 142/2005/ND-CP is specifically guided as follows:
1. For households and
individuals that have been allocated agricultural land within the agricultural
land use quotas and, when being permitted by competent state agencies to change
the land use purpose to non-agricultural production and business purposes, opt for
the form of land lease, the agricultural land use rights value shall be
deducted from payable land rents, but the deduction level must not exceed the
payable land rent amount.
The agricultural land use rights
value to be deducted from payable land rents shall be calculated for the land
areas subject to rent payment and at the agricultural land prices prescribed by
provincial-level Peoples Committees and applied at the time of shift from land
allocation to land lease under decisions of competent state agencies.
2. Households and individuals
that have been allocated land by the State and paid land use levies or have
been transferred the land use rights from lawful land users and now shift to
land lease are entitled to deduct the assigned or transferred land use rights
value from payable land rents, but the deduction level must not exceed the
payable land rent amount.
The assigned or transferred land
use right value to be deducted from payable land rents shall be calculated for
land areas subject to rent payment and at the prices applicable to the category
of the allocated or transferred land prescribed by provincial-level Peoples
Committees and applied at the time of shift from land allocation to land lease
under decisions of competent state agencies.
V. To replace
Section VII, Part B with the following:
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For organizations which have
been allocated land by the State and paid land use levies or have been lawfully
transferred the land use rights while the paid land use levies or the money
paid for the transferred land use rights do not originate from the state
budget, when shifting to land lease, they may deduct the assigned or
transferred land use rights value from payable land rents, which shall be
calculated for the land areas at the prices applicable to the category of the
allocated or transferred land prescribed by provincial-level Peoples Committees
and applied at the time of shift from land allocation to land lease under
decisions of competent state agencies, but the deduction level must not exceed
the payable land rent amount.
In cases in which payable land
rents are allowed to be deducted under Sections VI and VII of Circular No.
120/2005/TT-BTC (now amended in Sections IV and V of this Circular), the tax
authority shall make incremental deductions in the notified payable annual land
rents, which must not exceed the payable land rents as prescribed Articles 10
and 11 of Decree No. 142/2005/ND-CP. The land lessee shall further pay the land
rents after full deduction (for the remaining land lease duration, if any). In
cases in which the number of years (n) during which the land rent must still be
paid under the guidance at Point 2, Section VII, Part B of Circular No.
120/2005/TT-BTC has been determined, incremental deduction must be effected now
under the above guidance.
VI. To
replace Section I, Part C with the following:
I- Principles for land or water
surface rent exemption or reduction under Article 13 of Decree No.
142/2005/ND-CP; Clause 5 is guided in detail as follows:
1- Operational projects entitled
to land or water surface rent exemption or reduction at levels lower (lower
exemption or reduction levels) than those specified in Articles 14 and 15 of
Decree No. 142/2005/ND-CP may now enjoy the exemption or reduction levels
specified in Articles 14 and 15 of Decree No. 142/2005/ND-CP for the remaining exemption
and reduction duration. The remaining exemption and reduction duration shall be
calculated according to the duration specified in Articles 14 and 15 of Decree
No. 142/2005/ND-CP minus the duration of enjoying exemption and reduction
before the effective date of Decree No. 142/2005/ND-CP.
Operational projects entitled to
incentives are those which have been granted the investment incentive
certificates/have such incentives indicated in their investment licenses or
received exemption/reduction decisions issued by tax authorities in accordance
with law before the effective date of Decree No. 142/2005/ND-CP. If the land
lessees, though having paid land rent before the effective date of Decree No.
142/2005/ND-CP carries out the procedures of application for land rent
exemption or reduction on or after the effective date of Decree No.
142/2005/ND-CP, the provisions on exemption and reduction and other provisions
of Decree No. 142/2005/ND-CP shall be applied.
2. For operational projects
which pay annual land rents and are ineligible for exemption or reduction
before the effective date of Decree No. 142/2005/ND-CP, if they now continue
paying land rents under Decree No. 142/2005/ND-CP and are eligible for land or
water surface rent exemption or reduction under Articles 14 and 15 of Decree
No. 142/2005/ND-CP, they are entitled to the prescribed exemption or reduction
for the remaining incentive period.
3. For persons who are leased
land by the State and pay annual land rents before the effective date of Decree
No. 142/2005/ND-CP, if they execute new investment projects on the leased land
which are eligible for exemption or reduction under Articles 14 and 15 of
Decree No. 142/2005/ND-CP, they are entitled to the exemption or reduction
prescribed in this Decree.
VII. To add a
new point (Point 3); to modify and replace Point 3, Section II, Part C with
Point 4 as follows:
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If the land lessee uses land for
an agricultural production purpose (planting perennial trees) under a project
approved by competent authorities, the land lessees is entitled to land rent
exemption during the time of construction of the tree garden which varies on
the basis of each type of tree and the technical process of growing and tending
perennial trees issued by the Ministry of Agriculture and Rural Development.
4. Land rent exemption will be
granted till the tax year 2010 for agricultural land areas within the quotas
prescribed by law for each region for farmer households, state-owned farm
member households, agricultural cooperative members that have received
contractual land of enterprises or agricultural cooperatives and now shift to
land lease under contracts signed with competent state agencies in accordance
with the Land Law.
VIII. To
replace Points 2 and 3, Section III, Part C with the following:
2- Clause 2 provides the lease
of land for use for agricultural production, forestry, aquaculture or
salt-making; when natural disasters or fires have caused damage:
- Land rent reduction in a
percentage corresponding to the damage percentage shall be considered, if the
damage represents less than 40% of the output.
- Land rent exemption for the
damage-suffering year shall be considered, if the damage represents 40% or more
of the output.
The percentage of the lost
output shall be calculated on the basis of the quantity of harvested products
under normal production conditions of the preceding crop or the nearest
harvest.
3. Fifty percent (50%) reduction
of annual land rents till the taxation year 2010 for agricultural production
land areas of persons not entitled to land rent exemption under the guidance at
Point 3, Section II, Part C of Circular No. 120/2005/TT-BTC (now amended at
Point 4, Section VII of this Circular) and agricultural production land areas
in excess of the quota prescribed by law for farmer households, state-owned
farm member households and other agricultural production households.
IX. To add
the following Section IV to Part C:
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1- Dossier of land rent
exemption or reduction:
Organizations, households,
individuals, overseas Vietnamese or foreign organizations or individuals that
are leased land by the State (below collectively referred to as land lessees)
shall, in the first year of enjoying land rent exemption or reduction, supply
to the tax authority the following dossiers of land rent exemption or
reduction:
1.1- The written request for
land rent exemption/reduction, stating the leased land areas (areas within and
excess of quota, for the cases entitled to exemption or reduction under Point
3, Section II, Point 3, Section III, Part C of Circular No. 120/2005/TT-BTC,
which are amended at Point 4, Section VII and Point 3, Section VIII of this
Circular); the land lease duration, the reason for exemption/reduction and the
duration of land rent exemption/reduction.
Particularly for the cases
eligible for land rent exemption under Clause 6, Article 14 of Decree No.
142/2005/ND-CP:
a/ For a project under which
construction is postponed due to difficulties:
- Within seven (07) days from
the date of postponement of construction, the land lessee shall send to the tax
authority: A written request for land rent exemption during the time of
postponement of capital construction, clearly stating the reason and the time
of postponement, which is certified by the investment-licensing or business
registration-granting agency;
- The construction contract
annex or the written record (of the postponement of construction) made by the
principal and contractor, which states that the performance of the construction
contract may be postponed when it is due to the fault of the principal and
contractor; it is so agreed upon by the two parties or occurs a force majeure
event specified in Clause 6.1, Section II, Part II of the Construction
Ministrys Circular No. 02/2005/TT-BTC of February 25, 2005, providing guidance
on construction contracts in construction activities.
b/ For a project which has to
suspend operation due to difficulties: The land lessee shall send to the tax
authority within seven (07) days from the date of suspension of operation: A written
request for land rent exemption during the time of suspension of operation,
which is certified by the investment-licensing or business
registration-granting agency;
1.2- The investment project
approved by competent authorities.
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1.4- The investment license or
business registration certificate (applicable to the cases specified in Clauses
1, 2, 3, 4, 5 and 6, Article 14 and Clauses 1, 2 and 3, Article 15 of Decree
No. 142/2005/ND-CP).
1.5.- The investment certificate
issued by a competent state agency in case the investment project must be
recorded by the investment management agency in the investment certificate or
the project is not subject to investment registration but the investor has
requested certification of investment incentives under the Governments Decree
No. 108/2006/ND-CP of September 22, 2006, detailing and guiding the
implementation of a number of articles of the Investment Law (applicable to the
case specified in Clauses 1 and 4, Article 14 of Decree No. 142/2005/ND-CP).
1.6- For the case eligible for
exemption under Clause 3, Article 14 of Decree No. 142/2005/ND-CP, the
submission of a dossier is divided into two stages:
a/ During the time of capital
construction, starting from the time when the land rent must be paid under
Clause 2, Article 7 of Decree No. 142/2005/ND-CP:
- The construction permit issued
by a competent agency;
- The construction contract;
- The written record of the
hand-over of land on the field;
b/ After a work or work
component is completed, handed over and commissioned:
The written record of the
take-over test, hand-over and commissioning of the completed work or work
component, made by the investor and the construction contractor.
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1.8- The written record of the
level of damage according to the procedures prescribed in Circular No.
89/TC-TCT of November 9, 1993, guiding the implementation of Decree No. 74/CP
on agricultural land use tax, or the written record of the state or level of
damage caused by natural disaster, fire or force majeure event, which is
certified by the concerned commune, ward or township Peoples Committee or state
management agency (applicable to the case specified in Clause 2, Article 15 of
Decree No. 142/2005/ND-CP).
1.9- The written record of the
level of damage (caused by natural disaster, fire or force majeure event),
which is certified by the concerned commune, ward or township Peoples Committee
or state management agency (applicable to the case specified in Clause 3,
Article 15 of Decree No. 142/2005/ND-CP).
1.10- The decision of the Prime
Minister (applicable to the cases specified in Clause 8, Article 14 and Clause 5,
Article 15 of Decree No. 142/2005/ND-CP).
1.11- The land rent declaration
made according to form No. 01-05/TTD land rent declaration issued together with
Joint Circular No. 30/2005/TTLT/BTC-BTNMT of April 18, 2005, of the Ministry of
Finance and the Ministry of Natural Resources and Environment, guiding the
transfer of dossiers of land users performing the financial obligation (below
referred to as Circular No. 30/2005/TTLT/BTC-BTNMT).
The land lessee in a case
eligible for land rent exemption or reduction under a certain article and
clause shall supply relevant papers as specified above. Papers mentioned at
Items 1.1, 1.8, 1.9 and 1.11 of this Point must be original; papers mentioned
at Items 1.2, 1.3, 1.4, 1.5, 1.6, 1.7 and 1.10 of this Point are copies
certified by a public notary or the business establishment owner (the land
lessee) with his/her signature, full name and a true-copy stamp.
2- Submission of dossiers of
request for land rent exemption or reduction
The land lessee shall submit the
dossier of request for land rent exemption/reduction at the same time with
declaring and paying the land rent in the first year at the land use rights
registration office or the natural resources and environment agency. If the
request for land rent exemption/reduction is not carried out at the same with
the land rent declaration and payment, the dossier of request for land rent
exemption/reduction shall be submitted to the tax authority directly manage the
collection of land rents.
3- Notification of and decision
on land rent exemption or reduction
3.1- For the cases specified in
Clauses 1, 2, 3, 4, 5, 6, 7 and 8, Article 14 and Clauses 1 and 2, Article 15
of Decree No. 142/2005/ND-CP, Point 3, Section II and Point 3, Section III,
Part C of Circular No. 120/2005/TT-BTC (now amended at Point 4, Section VII and
Point 3, Section VIII of this Circular), the tax authority shall examine the
dossier of land rent exemption/reduction and issue an exemption/reduction
decision according to its competence specified in Article 16 of Decree No.
142/2005/ND-CP.
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3.2.- For the case of land rent
exemption specified in Clause 3, Article 14 of Decree No. 142/2005/ND-CP:
a/ In the first year of the land
rent exemption duration, the tax authority shall examine the dossier of land
rent exemption/reduction and issue a notice of temporary land rent exemption
according to a from issued together with this Circular (Form No. 01-07/TMTTD).
This notice must clearly state the exemption reason and the duration of
temporary land rent exemption (suitable to the construction period indicated in
the construction contract and the construction schedule).
In the course of construction,
if the project meets with difficulties and construction must be suspended, the
land lessee shall make a written request (and a dossier) as stipulated at Item
1.1 (a), Point 1 of this Section. On this dossier, the tax authority shall
issue a notice of extension of the temporary land rent exemption duration
during the time when construction is suspended.
b/ After the work or work
component is completed, handed over and commissioned, the land lessee shall
supplement the dossier as required at Item 1.6 (b), Point 1 of this Section. On
the basis of the dossier, the tax authority shall finalize the actually
exempted amount and issue a land rent exemption or reduction decision according
to its competence specified in Article 16 of Decree No. 142/2005/ND-CP.
A land rent exemption decision
must clearly state the exemption reason, the exemption duration and the
exempted land rent amount, namely the above finalized amount.
3.3- For the case of land rent
reduction specified in Clause 3, Article 15 of Decree No. 142/2005/ND-CP:
On the basis of the written
record of the state and level of damage mentioned at Item 1.9, Point 1 of this
Section and other papers as required, the tax authority shall issue a notice of
temporary reduction of 50% of the land rent during the time of suspension of
production and business.
Within 7 working days from the
date of resuming production and business activities, the land lessee shall send
a written notice to the tax authority, clearly stating the time of suspension
of operation, the starting and ending dates of suspension of operation and take
responsibility for the notified contents.
On the basis of this notice and
the practical situation, the tax authority may conduct field examination at the
business establishment and issue a land rent reduction decision according to
its prescribed competence.
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Within 30 days from the date
receipt of full and valid dossiers as prescribed in this Circular, the tax
authority shall issue land rent exemption/reduction decisions or notify the
land lessee of the reason for their ineligibility for exemption or reduction.
Land rent exemption/reduction
decisions shall be made according to a form (No. 04-07/QDTTD) issued together
with this Circular.
4. Transfer of dossiers and
sending of land rent exemption/reduction notices/decision
4.1- If the land lessee submits
the land rent exemption/reduction dossier at the natural resources and
environment agency, the dossier shall be transferred and the land rent
exemption or reduction notices/decision shall be sent in accordance with
Circular No. 30/2005/TTLT/BTC-BTNMT.
4.2- If the land lessee submits
the land rent exemption/reduction dossier at the tax authority, the tax
authority shall send the land rent exemption/reduction notices/decision to the
land lessee.
Upon receiving the land rent
exemption/reduction notices/decision, the land lessee shall write the date and
full name in the official letter book of the agency that hands the notice to
decision to the land lessee.
X. To
replace Section II, Part D with the following:
II. Tax authorities directly
administering taxpayers shall determine payable land or water surface rents
under the provisions of Article 18 of Decree No. 142/2005/ND-CP; Item b, Clause
1, Article 18 of Decree No 142/2005/ND-CP is guided as follows:
The year of payment of land or
water surface rent is the calendar year, starting from January 1 through
December 31. If the first year of land or water surface lease or the final year
of land or water surface lease is less than 12 months, the land rent of the
first and final years shall be calculated according to the number of months of
lease.
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- A monthly land rent shall be
paid if the number of days of lease is between 15 and a full month (>= 15
days).
- No land rent is required to be
paid if the number of days of lease is less than 15 days (<15 days).
XI. To add
the following point (Point 4) to Section II, Par D:
4- Summing up of and reporting
on the collection of land rents:
4.1. The tax authority directly
collecting land rents shall open land rent collection books for its locality,
including:
- The annual land rent
collection book (master book), made according to a form issued together with
this Circular (No. 02-07/SBTTD).
- The book for monitoring and
updating land rents paid by each land lessee, made according to a form issued
together with this Circular (No. 03-07/SBTTD).
4.2. On a monthly basis, the tax
authority shall sum up land rent collection results in the locality and report
them to the superior tax authority according to reporting regulations.
4.3. Before April 30 annually,
Provincial Tax Departments shall send to the General Department of Taxation
reports on finalization of land rents collected in the previous year according
to a form issued together with this Circular (No. 05-07/SBTTD) and reports on
annual land rents of the plan year (according to the form of the master book
mentioned at Point 4.1 of this Point).
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To annul the provision at the
third em rule at Point 2, Section VI, Part D.
XIII-
Implementation effect.
This Circular takes effect 15
days after its publication in CONG BAO. The provisions of the Ministry of
Finances Circular No. 120/2005/TT-BTC of December 30, 2005, which are not
amended and supplemented under this Circular continue to be effective.
The previous guiding documents
of the Ministry of Finance which are contrary to this Circular are annulled.
Any problems arise in the course
of implementing this Circular should be promptly reported to the Ministry of
Finance for study and additional guidance.-
FOR THE MINISTER
OF FINANCE
VICE MINISTER
Do Hoang Anh Tuan
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Provincial
Tax Department:
District Tax Department:
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom Happiness
No
..date..month.year
NOTICE OF TEMPORARY LAND RENT EXEMPTION
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On the basis of cadastral
information transfer slip No/VPDK of .date month year 200 of the land use
rights registration office.. for determining the financial obligation, the tax
authority notify the temporary land rent exemption as follows:
1. Name of land-leasing
organization, household, individual:
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- Business line: .
2. Land plot No. ..... On map No
3. Leased land address: .
4. Street grade/area: ..Position
(1, 2, 3,4):
5. Use purpose of leased land: .
6. Origin of land (decision of
the State on land lease/shift from allocation to lease): .
7. Land lease period (years);
8. Leased land area (m2):
.
8.1. Area subject to rent
payment: ..
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9. Land rent deductions (VND)
9.1. Land compensation and
support to be deducted: .
9.2. Other deductions (if any):
..
10. Temporary land rent
exemption: ..
10.1. Reason for exemption:
10.2. Temporary exemption
duration: years, from month year to month year.
10.3. At the end of the
temporary land rent exemption duration, to finalize the actually exempted land
rent amount and the land rent exemption duration according to regulations.
The tax authority notify the
land lessee of the above details for information and compliance./.
LAND LESSEE
RECEIVING THE NOTICE
Date month year 200
Signature, full name and seal
(for organizations)
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Form
No. 02-07/SBTTD
Provincial Tax
Department:
District Tax Department:
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom Happiness
LAND RENT OF YEAR
Land lessee
Leased land address
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Lease period
Unit rent
Deductions
Payable land rent amount
Tax identification number (if
any)
Full name of land-leasing
individual or name of land leasing organization
Address
Exemption, reduction
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Balance carried forward from
previous period
Amount arising in this period
Total amount payable this
period
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date
month year
Tabulator
Full name
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Form
No. 03-07/STTTD
Provincial Tax
Department:
District Tax Department:
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
BOOK FOR MONITORING COLLECTED LAND RENTS
Year
Tax
identification number of land lessee (if any)
Name
of land lessee
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First
payment
Second
payment
Receipt
No.
Amount
Receipt
No.
Amount
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date
month year
Tabulator
Full name
Head
of the tax authority
Signature, seal, full name
Form
No. 04-07/QDTTD
General
Department of Taxation/Provincial Tax Department:
Provincial (District) Tax Department:
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.:
/QD-CT (CCT)
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DECISION OF THE DIRECTOR
OF THE PROVINCIAL/DISTRICT TAX DEPARTMENT.
ON
THE LAND RENT EXEMPTION/REDUCTION
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THE DIRECTOR OF THE PROVINCIAL/DISTRICT TAX
DEPARTMENT.
Pursuant to Decision No. of
date month of on the functions, tasks, powers and organizational structure of
the provincial Tax Department attached to the General Department of Taxation/of
the district Tax Department attached to the provincial Tax Department;
Pursuant to the Governments Decree No. 142/2005/ND-CP of November 14, 2005, on
collection of land rents and water surface rents; and the Ministry of Finances
Circular No. 120/2005/TT-BTC of December 31, 2005, guiding the implementation
of Decree No. 142/2005/ND-CP;
Pursuant to the Governments Decree No. 108/2006/ND-CP of September 22, 2006,
detailing and guiding the implementation of a number of the Investment Law;
Pursuant to investment license/business registration certificate No. date. of ;
Pursuant investment certificate No. date of;
Considering the land rent exemption/reduction application (and enclosed
dossier) of;
At the proposal of the head of the Section/Group/Team;
DECIDES:
Article 1. To exemption
(reduce) the payable land rent for . Headquartered at; tax identification
number.; under land lease contract No date.; lease land area m2 at;
Article 2. The exempted
(reduced) amount:. VND
The exemption/reduction duration
(year/month). From date/../ to the end of date//
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Article 3. This Decision
takes effect on the date of its signing. Mr./Mrs , the head of the
Section/Group/Team; Mr./Mrs. (representing the land lessee) shall implement
this Decision./.
DIRECTOR OF THE
PROVINCIAL/DISTRICT TAX DEPARTMENT
Full name