This circular guides the deadlines and regulations concerning the payment of land use fees into the State budget when changing the purpose of land use, as well as handling cases that have been paid according to Circular No. 115/2000/TT-BTC.
Scope of application
Land users; Provincial Tax Departments
Key points
- Land users must pay land use fees within sixty days from the date the Tax Authority issues a notification (Article 13 of Decree No. 38/2000/NĐ-CP).
- In cases where payments have been made according to Circular No. 115/2000/TT-BTC, if the late payment penalty calculated under Decree No. 38/2000/NĐ-CP is lower, then the Tax Authority shall request a refund of the difference in late payment penalties (if any).
- Land users are not allowed to pay land use fees beyond the prescribed deadline; otherwise, they will be subject to handling under Decree No. 38/2000/NĐ-CP.
- The Tax Authority must re-determine the payment deadlines and late payment penalties when land users have made payments according to Circular No. 115/2000/TT-BTC.
- If the amount of late payment penalty calculated under the Decree is lower, then the Tax Authority shall request a refund of the difference in late payment penalties for the land user.
🌐 Social impact of this document
- Land users must be informed clearly about the deadlines and procedures for paying land use fees.
- The Tax Authority provides specific guidelines to handle cases that have been paid according to Circular No. 115/2000/TT-BTC.
- Re-determining payment deadlines and late payment penalties ensures accuracy in collecting land use fees.
❓ Frequently asked questions
How long must a land user pay the land use fee?
Within sixty days from the date the Tax Authority issues a notification (Article 13 of Decree No. 38/2000/NĐ-CP).
What if it has been paid according to Circular No. 115/2000/TT-BTC?
The Tax Authority will re-determine the payment deadlines and late payment penalties. If the penalty is lower, then a refund of the difference will be requested.
Will land users be subject to handling if they pay beyond the deadline?
Yes, land users must comply with the prescribed deadlines; otherwise, they will be subject to handling under Decree No. 38/2000/NĐ-CP.
Can land users receive a refund of late payment penalties?
Yes, if the penalty calculated under the Decree is lower, then the Tax Authority shall request a refund of the difference for the land user.
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 11027 TC/TCT DATED SEPTEMBER 29, 2004
REGARDING THE DEADLINE FOR PAYMENT OF LAND USE FEE INTO THE STATE BUDGET
RESPECTED: TAX BRANCHES OF PROVINCES AND MUNICIPALITIES DIRECTLY UNDER THE CENTRAL GOVERNMENT
RECENTLY, THE MINISTRY OF FINANCE HAS RECEIVED REFLECTIONS FROM SOME LOCALITIES REGARDING DIFFICULTIES IN THE DEADLINE FOR PAYMENT OF LAND USE FEE INTO THE STATE BUDGET WHEN PERMITTED TO CHANGE THE PURPOSE OF LAND USE. TO UNIFY IMPLEMENTATION, THE MINISTRY OF FINANCE OFFERS THE FOLLOWING OPINION:
BASED ON ARTICLE 13 OF DECREE NUMBER 38/2000/NĐ-CP DATED AUGUST 23, 2000 OF THE GOVERNMENT ON COLLECTION OF LAND USE FEE: "WHEN CHANGING THE PURPOSE OF LAND USE… ACCORDING TO THE PROVISIONS IN ARTICLE 6 OF THIS DECREE, THE DEADLINE FOR PAYMENT OF LAND USE FEE IS 60 DAYS FROM THE DATE THE TAX AUTHORITY ISSUES A NOTICE TO PAY..."
ACCORDINGLY, WHEN PERMITTED BY AN AUTHORITATIVE GOVERNMENT BODY TO CHANGE THE PURPOSE OF LAND USE, THE LAND USER MUST PAY THE LAND USE FEE FOR THE TYPE OF LAND SUBJECT TO SUCH FEE INTO THE STATE BUDGET WITHIN 60 DAYS FROM THE DATE THE TAX AUTHORITY ISSUES A NOTICE TO PAY.
IN CASES WHERE THE LAND USER HAS ALREADY PAID THE LAND USE FEE INTO THE STATE BUDGET ACCORDING TO CIRCULAR NUMBER 115/2000/TT-BTC DATED DECEMBER 11, 2000 OF THE MINISTRY OF FINANCE, THE TAX AUTHORITY SHALL RECALCULATE THE PAYMENT DEADLINE AND ANY LATE FEE ON LAND USE FEE (IF APPLICABLE) ACCORDING TO DECREE NUMBER 38/2000/NĐ-CP OF THE GOVERNMENT: IF THE AMOUNT OF LATE FEE CALCULATED ACCORDING TO DECREE NUMBER 38/2000/NĐ-CP IS LESS THAN THE AMOUNT OF LATE FEE ALREADY COLLECTED INTO THE STATE BUDGET PURSUANT TO CIRCULAR NUMBER 115/2000/TT-BTC, THE TAX AUTHORITY SHALL REQUEST THE FINANCE DEPARTMENT AND THE GOVERNMENT TREASURY TO REFUND THE EXCESS AMOUNT OF LATE FEE PAID BY THE LAND USER.
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