This Circular guides the collection of land use fees pursuant to Decree No. 198/2004/ND-CP. It specifies the payers, rates, procedures, and cases of exemption and reduction of land use fees.
적용 범위
Economic organizations, households, individuals granted or transferred land use rights; tax authorities, State Treasury, Provincial People's Committees.
핵심 사항
- must pay land use fees including economic organizations, households, individuals when granted or transferred land use rights according to Decree No. 198/2004/ND-CP.
- The area and land price for calculating land use fees are based on the decision on granting land, handover records, and land prices issued by the Provincial People's Committee.
- There are cases of exemption and reduction of land use fees for investment preferential objects, persons with meritorious service, poor households, and relocation according to planning.
- Procedures for paying land use fees include determining the amount of land use fees payable within three working days, and making payments at the State Treasury or tax authority within a maximum period of thirty days.
- The tax authority approves exemptions and reductions of land use fees based on the payer's application.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing financial burdens for organizations, households, and individuals exempted from or reduced in land use fees.
- Negative impact: Increasing management costs and state budget revenue for the tax authority.
❓ 자주 묻는 질문
Who must pay land use fees?
The payers of land use fees include economic organizations, households, and individuals when granted or transferred land use rights according to Decree No. 198/2004/ND-CP.
How are land use fees calculated?
The area and land price for calculating land use fees are based on the decision on granting land, handover records, and land prices issued by the Provincial People's Committee.
What are the cases of exemption and reduction of land use fees?
There are cases of exemption and reduction of land use fees for investment preferential objects, persons with meritorious service, poor households, and relocation according to planning.
What are the procedures for paying land use fees?
Within three working days from receiving valid documents, the tax authority determines the amount of land use fees payable. Organizations, households, and individuals make payments at the State Treasury or tax authority within a maximum period of thirty days.
How many days are there for lodging complaints about the collection of land use fees?
Those required to pay land use fees may lodge complaints during the waiting period for resolution but must still pay the full amount of land use fees notified within the deadline. The complaint resolution period follows the law on complaints and denunciations, with a maximum of thirty days from the end of the resolution period.
전문
CIRCULAR
Guidelines for Implementing Decree No. 198/2004/ND-CP
dated December 3, 2004 on land use fee collection
____________________
Based on the Land Law dated November 26, 2003;
WHEREAS, Decree No. 181/2004/NĐ-CP dated October 29, 2004 of the Government on the implementation of the Land Law;
Pursuant to Decree No. 198/2004/ND-CP dated December 3, 2004 of the Government on land use fee collection;
The Ministry of Finance provides guidelines on land use fee collection as follows:
PART A
GENERAL PROVISIONS
I- Scope of Application
This Circular guides the collection of land use fees for cases specified in Article 1 of Decree No. 198/2004/ND-CP dated December 3, 2004 of the Government on land use fee collection (hereinafter referred to collectively as Decree No. 198/2004/ND-CP).
II- Subjects Required to Pay Land Use Fee
Subjects required to pay land use fees are defined in Article 2 of Decree No. 198/2004/ND-CP; certain cases mentioned in Clause 1 of this article are specifically guided as follows:
1- Land granted to economic organizations for use in investment construction of infrastructure intended for transfer or lease according to point d, including land for constructing industrial zone infrastructure, high-tech zone infrastructure, economic zone infrastructure, rural residential area infrastructure, urban residential area infrastructure, and other infrastructure.
2- Land granted to economic organizations, households, and individuals for construction of public works with business purposes as stipulated in point e includes land defined in point b, Clause 5, Article 6 of Decree No. 181/2004/ND-CP dated October 29, 2004 of the Government on the Implementation of the Law on Land (hereinafter referred to collectively as Decree No. 181/2004/ND-CP). 3- Point g specifies that overseas Vietnamese who are granted land to implement investment projects do not include cases where overseas Vietnamese jointly invest with foreign organizations or individuals in Vietnam.
III- Subjects Not Required to Pay Land Use Fee
Subjects not required to pay land use fees are defined in Article 3 of Decree No. 198/2004/ND-CP; certain clauses of this article are specifically guided as follows:
1- Land for constructing common infrastructure in industrial zones according to approved projects as stipulated in Clause 3 refers to the area of common infrastructure land in industrial zones that the industrial zone does not use for production and business purposes, nor transfer, lease, or sell to those needing it as a production and business site.:
2- Clause 4 pertains to households and individuals currently using land who, upon receiving a certificate of land use rights, do not have to pay land use fees; specific cases are as follows:
a- Land being stably used confirmed by the People's Committee of communes, wards, or towns without disputes, falling under one of the cases stipulated in Clauses 1, 2, 3, and 4 of Article 50 of the 2003 Land Law; if the land has been stably used before October 15, 1993 without disputes, regardless of whether the applicant for the certificate of land use rights used the land before or after October 15, 1993 (through inheritance, gift, donation...), they do not need to pay land use fees when obtaining the certificate of land use rights.
b- Cases of purchasing liquidation or valuation-priced housing (buying houses) attached to residential land from state-owned enterprises or cooperatives before October 15, 1993 as stipulated in Subpoint d, Clause 1, Article 50 of the Land Law must be permitted by competent authorities according to land laws at the time of purchase.
IV- Basis for Calculating Land Use Fees
1- The basis for calculating land use fees is the area, land price, and duration of use as stipulated in Article 4 of Decree No. 198/2004/ND-CP.
2- In cases where the subject paying the land use fee previously had to compensate for land or costs invested in land (collectively referred to as compensation for land) and received support for land from those whose land was expropriated, the compensation and support for land can be deducted from the land use fee payable according to laws on compensation, support, and resettlement, but the deduction amount cannot exceed the land use fee payable.
I- Collection of Land Use Fees When the State Grants Land
PART B
SPECIFIC PROVISIONS
Collection of land use fees when the State grants land is stipulated in Article 5 of Decree No. 198/2004/ND-CP; certain clauses of this article are specifically guided as follows:
1- Clause 1 pertains to the collection of land use fees in cases where land is granted through land use right auction or project bidding involving land use, the land price for calculating land use fees is the auction-winning price. The area for calculating land use fees is the auctioned land area. After the auction, no reduction or exemption of land use fees shall be applied in any case.
The land use right auction and project bidding involving land use shall be carried out according to current laws on land auctions and project bidding.
2- Clauses 2 and 3 pertain to the collection of land use fees in cases where land is granted based on decisions of competent state agencies:
2.1- The area for calculating land use fees is the area recorded in the land grant decision; if the actual area according to the land handover record differs from the area recorded in the land grant decision, the land use fee will be calculated based on the actual land area at the handover record decided by the competent state agency.
2.2- The land price for calculating land use fees is as follows:
a- For stable long-term land use, the land price for calculating land use fees is the residential land price at the time of land grant issued by the provincial People's Committee according to government regulations.
b- For land use with a term:
Projects with a land use term of 70 years, the land price for calculating land use fees is the land price according to the purpose of the land type granted issued by the provincial People's Committee according to government regulations.
Projects with a land use term less than 70 years, the land use fee is reduced by 1.2% of the 70-year fee for each year not granted land use. The formula for calculating the land use fee in this case is as follows:
Land use fee for the term of land grant (n years)
|
Land use fee for the 70-year term |
= |
(70 - n) x 1.2% |
- |
[ |
(70 - n) x 1.2% |
x |
Where: n is the term of land grant in years. |
] |
Organization A is granted 2,000 square meters of non-agricultural land for production and business purposes with a term of use of 50 years. At this time, the price of non-agricultural land for production and business purposes is 5 million VND per square meter. The land use fee payable is determined as follows:
Example:
The land use fee for the 70-year term is:2 land for non-agricultural production and business purposes with a term of use of 50 years. At this point, the price of land for non-agricultural production and business purposes is five million VND per square meter.2||| The amount of land use fee to be paid is determined as follows:
The land use fee for a term of 70 years is:
5 million VND/m2 x 2,000m2 = 10,000 million VND
The land use fee for a fifty-year lease term shall be determined as follows:
|
The land use fee for a fifty-year lease term |
= |
10,000 million VND |
- |
[10,000 million VND x (70 - 50) x 1.2%] |
= |
7,600 million VND |
II- Collection of Land Use Fee when Changing the Purpose of Land Use
Collection of land use fee when changing the purpose of land use according to Article 6 of Decree No. 198/2004/NĐ-CP; some clauses of this article are specifically guided as follows:
1- Clause 1 applies to economic organizations; when changing the purpose of land use from agricultural land or non-agricultural land granted without payment of land use fee to land granted with payment of land use fee, the full land use fee shall be collected based on the price of the new land use purpose. In cases where the land being changed in purpose has its origin from transfer or when land was granted requiring compensation or support for land to people whose land was expropriated, the land use fee shall be collected based on the difference between the price of the new land use purpose and the price of the previous land use purpose at the time of changing the purpose.
2- Clause 3 provides for changing the purpose from residential land granted for long-term stable use that has paid the land use fee or belongs to the category not required to pay the land use fee according to Clause 4 and Clause 5 of Article 3 of Decree No. 198/2004/NĐ-CP to non-agricultural production and business land, no land use fee shall be paid.
3- Clause 4 provides for changing the purpose of land use from land granted with a term to residential land, the land use fee shall be calculated based on the residential land price minus the land use fee already paid based on the price of the type of land granted with a term at the time of changing the purpose of land use.
Example:
On August 1, 2004, Organization A was granted 20,000 m2 of non-agricultural land for production and business purposes with a usage period of fifty years; the land price for calculating the land use fee is 4 million VND/m2; it has paid the land use fee as prescribed; in 2006, it was permitted to change to residential land, at this point, the price of non-agricultural land for production and business purposes for fifty years is 5 million VND/m2, the price of residential land is 6 million VND/m2.
The land use fee that Organization A must pay when permitted to change 20,000m2 of non-agricultural land to residential land is determined as follows:
20,000m2 x (6 million VND/m2 – 5 million VND/m2) = 20,000 million VND.
[excluding any exemption or reduction in land use fee that the organization may enjoy (if applicable)]
III- Transfer from Leasing Land to Granting Land with Payment of Land Use Fee
Collection of land use fee when transferring from leasing land to granting land with payment of land use fee as stipulated in Article 7 of Decree No. 198/2004/NĐ-CP; some clauses of this article are specifically guided as follows:
1- Clause 1 provides for transferring from leasing state land to granting land for long-term stable use (residential land) with payment of land use fee, the land price for calculating the land use fee is the residential land price at the time of transferring from leasing land to granting land.
2- Clause 2 provides for transferring from leasing land to granting land with a term with payment of land use fee, the land price for calculating the land use fee is the land price according to the purpose of use at the time of transferring from leasing land to granting land.
Clause 3 provides for cases where the State leases land requiring compensation or support for land; if the compensation or support for land has not been deducted from the leasing land fee payable, it can be deducted from the land use fee payable; the amount of compensation for land that can be deducted is calculated by multiplying the area of leased land requiring compensation for land converted to granted land with payment of land use fee by the land price for compensation of the type of land when implementing compensation at the time of permission to transfer from leasing land to granting land with payment of land use fee.
The land leasing fee for the period of land use already utilized shall not be deducted from the land use fee payable. The land leasing fee paid for the period of unused land shall be deducted from the land use fee payable and calculated according to the following formula:
|
The amount of land leasing fee that is deducted from the land use fee payable |
= |
Area of land transferred from leasing to granting |
x |
Rental rate for the term of 1 year at the time of transferring from leasing land to granting land Number of years of land leasing fee paid but not yet used |
x |
The number of years for which land rent has been paid but the land has not yet been used |
IV- Collection of Land Use Fee when Issuing Certificate of Land Use Right
Collection of land use fee when issuing certificate of land use right as stipulated in Article 8 of Decree No. 198/2004/NĐ-CP; Clause 1 of this article is specifically guided as follows:
Households and individuals using residential land from October 15, 1993 to the date of issuance of the certificate of land use right who have not paid the land use fee shall pay the land use fee according to Clause 1 and Clause 2 of Article 4 and Point b, c of Clause 2 of Article 6 of Decree No. 198/2004/NĐ-CP.
Some cases when obtaining a certificate of land use right do not need to pay the land use fee:
1- When granted land after paying compensation according to Decision No. 186-HĐBT dated May 31, 1990 of the Council of Ministers (now the Government) regarding compensation for agricultural land and forested land when changing to other purposes.
2- Paid land use fee into the state budget according to Circular No. 60-TC/TCT dated July 16, 1993 of the Ministry of Finance when purchasing state-owned houses and purchasing non-state-owned houses together with receiving land use rights for houses on them; granted land for building houses and works; granted land instead of payment for the value of construction of infrastructure facilities.
3- Purchased state-owned houses, purchased houses from state-owned real estate companies according to Decree No. 61/CP dated July 5, 1994 of the Government on buying and selling and operating housing.
4- Purchased houses together with receiving land use rights for houses on them belonging to the category that has paid income tax according to the Ordinance on Income Tax for High-Income Individuals.
The above guidance only applies to cases not within the scope of Clause 2 and Clause 3 of Article 8 of Decree No. 198/2004/NĐ-CP.
PART C
EXEMPTION AND REDUCTION OF LAND USE FEE
I- Principles of Exemption and Reduction of Land Use Fee
The principles of exemption and reduction of land use fee as stipulated in Article 11 of Decree No. 198/2004/NĐ-CP; some clauses of this article are specifically guided as follows:
1- Households and individuals falling within the category eligible for exemption or reduction from land use fees shall only be exempted or reduced once in one of the following cases: being granted land for residential purposes, being permitted to change the purpose of land use from other types of land to residential land, or being issued a certificate of land use rights for residential land. As for economic organizations, they shall only be exempted or reduced once when being granted land or changing the purpose of land use according to each investment project.
2- Exemption or reduction of land use fees as stipulated in Decree No. 198/2004/ND-CP and guided in this Circular shall only be directly implemented with the entities eligible for exemption or reduction and calculated based on the amount of land use fees payable as stipulated in Decree No. 198/2004/ND-CP and guided in this Circular.
3- Consideration and approval of exemption or reduction of land use fees as stipulated in Decree No. 198/2004/ND-CP shall only be made for cases starting to pay land use fees from the date Decree No. 198/2004/ND-CP comes into effect. Cases that have already paid land use fees or paid the outstanding land use fees arising before the effective date of Decree No. 198/2004/ND-CP shall have their exemptions or reductions carried out according to the regulations prior to the effective date of Decree No. 198/2004/ND-CP.
4- Organizations using land which have been exempted or reduced from land use fees as stipulated in Clauses 1, 2, 3, and 4 of Article 12; Clause 1 and Clause 3 of Article 13 of Decree No. 198/2004/ND-CP, but later transfer the right to use land, must pay the full land use fees that were exempted or reduced into the State budget at the price of land at the time of transferring the right to use land.
II- Exemption from Land Use Fees
Exemption from land use fees for the subjects specified in Article 12 of Decree No. 198/2004/ND-CP; some provisions of this article are specifically guided as follows:
1- Clause 1 provides for exemption from land use fees in accordance with laws encouraging investment to implement:
a- Investment projects belonging to industries, professions, and fields with preferential investment policies and implemented in areas with preferential investment policies as prescribed by the Government;
b- Investment projects in areas with difficult socio-economic conditions and extremely difficult socio-economic conditions as prescribed by the Government;
c- Other cases as prescribed by the Government.
2- Clause 3 is guided as follows:
a- Land allocated to build student dormitories funded by state budget funds; the unit managing and using it for students can only charge fees sufficient to cover service costs, electricity, water, management costs, and other related costs; it cannot include land use fees and depreciation of building value;
b- Land allocated to build housing for people relocated due to natural disasters; those newly allocated land for relocation projects are exempt from paying land use fees if the land at the place of relocation (place of departure) is not compensated and only supported for relocation (if applicable);
c- Land allocated to build housing for ethnic minority groups in areas with extremely difficult socio-economic conditions. Those exempted from land use fees must have permanent residence registration in localities with extremely difficult socio-economic conditions but without residential land, or having residential land but the plot area does not meet the land allocation limit prescribed by land laws;
Areas with extremely difficult socio-economic conditions as prescribed by the Government.
d- Land allocated to build high-rise apartment buildings for industrial zone workers; the entity allocated land to implement the project must be approved by the provincial People's Committee for the project, sale price, or rental price; the structure of the sale price or rental price does not include land use fees.
3- Clause 5 provides for exemption from land use fees within the land allocation limit for the following cases: being allocated land, changing the purpose of land use, or being issued a certificate of land use rights for the subjects specified in Decision No. 118/TTg dated February 27, 1996 of the Prime Minister on supporting revolutionary veterans to improve housing and Decision No. 20/2000/QĐ-TTg dated February 3, 2000 of the Prime Minister on supporting those who participated in the revolution before August 1945 to improve housing, specifically as follows:
a- Individuals joining revolutionary organizations before December 31, 1935 are exempted from all land use fees;
b- Individuals joining revolutionary organizations between January 1, 1936 and December 31, 1944, awarded the Golden Star Medal or Ho Chi Minh Medal or Independence Medal First Class are exempted from land use fees for an area not exceeding 300 square meters (m²);2);
c- Individuals joining revolutionary organizations between January 1, 1936 and December 31, 1944, not covered under point b of this clause, are exempted from land use fees for the area of land within the land allocation limit prescribed by the provincial People's Committee;
d- National Hero, Mother Heroic Vietnam, Labor Hero; war invalids, disabled veterans, persons receiving benefits equivalent to war invalids with a disability rate of 81% or more; dependents of martyrs receiving monthly pension support are exempted from land use fees for the area within the land allocation limit;
4- Clause 6 provides for households and individuals who have been issued certificates of land use rights, but the land has been stably used before October 15, 1993, and still owe land use fees, and fall within the cases stipulated in Clauses 1, 2, 3, and 4 of Article 50, Article 87 of the Land Law, and Article 45 of Decree No. 181/2004/ND-CP, shall be exempted from collecting the remaining land use fees.
III- Reduction of Land Use Fees
Reduction of land use fees for the subjects specified in Article 13 of Decree No. 198/2004/ND-CP; some clauses of this article are specifically guided as follows:
1- Clause 3 provides for a 20% reduction in land use fees when the State grants land to factories and enterprises that need to relocate according to planning (including relocation due to environmental pollution). Factories and enterprises relocating must have a decision from the provincial People's Committee, and the reduction in land area applies only to the area used for the factory or enterprise.
2- Clause 4 provides for reductions in land use fees within the limit of residential land allocation for cases where land is allocated, land use purposes are changed, or land use right certificates are issued to individuals currently using land who are entitled to revolutionary merit benefits under Decision No. 118/TTg and Decision No. 20/2000/QD-TTg but do not fall under the category exempted from land use fees as stipulated in Point 3 Section II Part of this, specifically as follows:
- War invalids, persons receiving benefits equivalent to war invalids, and disabled veterans with a disability rate from 61% to 80% shall be granted a 90% reduction in land use fees payable;
- War invalids, persons receiving benefits equivalent to war invalids with a disability rate from 41% to 60%, and cadres participating in revolutionary activities prior to the August Revolution (those joining revolutionary organizations between January 1, 1945, and before the August Revolution in 1945) shall be granted an 80% reduction in land use fees payable;
- Relatives of martyrs, individuals contributing to the revolution and currently receiving monthly allowances, war invalids, and persons receiving benefits equivalent to war invalids with a disability rate from 21% to 40% shall be granted a 70% reduction in land use fees payable;
- Individuals engaged in revolutionary activities or international duties awarded the First-Class Resistance Medal or the First-Class Victory Medal shall be granted a 65% reduction in land use fees payable.
IV- Procedures for Exemption and Reduction of Land Use Fees
1- Organizations, households, and individuals when implementing procedures to obtain land allocation, change of land use purpose, transfer from lease to allocation, or issuance of land use right certificates; they must declare their request for exemption or reduction of land use fees on the land use fee payment declaration form (attached hereto) included in the land-related dossier submitted to the Register Office of Land Rights or the environmental resources management agency if the dossier is submitted to such agency, or the People's Committee of communes, wards, or towns if the dossier is submitted at the commune, ward, or town level (hereinafter referred to collectively as the environmental resources management agency). The land use fee payment declaration form shall be made in two copies; one copy retained by the tax authority, and one copy sent back to the environmental resources management agency together with the land-related dossier for the agency to send to the land user to fulfill financial obligations.
2- The declaration form must be accompanied by proof of belonging to one of the cases eligible for exemption or reduction of land use fees (certified true copy), specifically as follows:
a- For investment encouragement cases, there must be an investment incentive certificate;
b- For public works projects with commercial purposes; student dormitory construction projects, housing construction for those with meritorious service, and high-rise apartment construction for industrial workers must include approval documents from competent authorities regarding project approval;
c- For factories and enterprises relocated according to planning, there must be relocation decisions and approved investment projects as prescribed by law;
d- For cases involving individuals with meritorious service, there must be relevant documents concerning the exemption and reduction of land use fees as guided in Point 3 Section II and Point 2 Section III Part of this;
đ- For individuals classified as poor households, there must be confirmation from the labor, war invalids, and social affairs department at the district level;
e- For households of ethnic minority groups, there must be a household registration (at the place of registered residence) or confirmation from the People's Committee at the commune level (at places without registered residence).
V- Authority to Approve Exemptions and Reductions of Land Use Fees
1- The tax authority bases its determination of the amount of land use fees payable and the amount of exemptions and reductions on the land registry files attached with proof of eligibility for exemption or reduction of land use fees as stipulated in Article 12 and Article 13 of Decree No. 198/2004/NĐ-CP and guidance provided in Sections II, III, and IV Part C of this Circular.
The Director of the Tax Department approves exemptions and reductions of land use fees in Part II (the tax authority's determination section) of the land use fee payment declaration form for domestic organizations and overseas Vietnamese.
The Head of the District Tax Department approves exemptions and reductions of land use fees in Part II (the tax authority's determination section) of the land use fee payment declaration form for households and individuals.
2- The declaration form with the tax authority's determination of land use fees payable and other payments (if any) is made in two copies; one copy sent to the environmental resources management agency to forward to the entity responsible for paying the land use fees; one copy retained by the tax authority.
PART D
COLLECTION OF LAND USE FEES
I- Determination of Land Use Fees Payable
1- Within three working days from the date of receipt of valid dossiers, the tax authority bases its determination of the amount of land use fees payable and other payments (if any), the payment location (State Treasury or collection agency), the payment deadline, and related matters on the land registry files and the land use fee payment declaration form submitted by the environmental resources management agency, and sends these details to the environmental resources management agency.
2- In cases where the dossiers provided by the environmental resources management agency are insufficient to calculate the land use fees payable and other payments, a written notice must be issued to the submitting agency to provide additional information.
Within three working days from the date of receipt of valid supplementary dossiers, the tax authority determines the amount of land use fees payable and other payments (if any) following the guidance in Point 1 of this Section, issues a payment receipt, and completes other procedures as required; it then returns the declaration form to the environmental resources management agency, attaching the payment receipt for the agency to forward to the entity responsible for fulfilling financial obligations.
II- Procedures for Payment of Land Use Fees
1- Within three working days from the date of receipt of the dossier from the tax authority, the environmental resources management agency must send the land use fee payment declaration form and other payments due to the organization, household, or individual responsible for paying the land use fees and other payments.
2- Organizations, households, and individuals base their payment on the tax authority's determination, directly paying the amount (cash or bank transfer) at the designated payment location within a maximum period of thirty working days from the date of receipt of the notification.
3- The collection agency (State Treasury or tax authority) when collecting land use fee must issue a receipt for payment into the State budget according to the provisions of Circular No. 80/2003/TT-BTC dated August 13, 2003 on guiding the concentration and management of State budget revenues through the State Treasury.
4- The tax authority shall coordinate with the State Treasury at the same level to take measures to organize the collection of land use fees in a manner that facilitates the payer, ensures the safety of the land use fees paid into the State budget, and is consistent with the regulations on the circulation of land records as stipulated in Decree No. 181/2004/NĐ-CP; Decree No. 198/2004/NĐ-CP and the guidance provided in this Circular.
III- Handling of outstanding land use fee payments
1- In cases where the full land use fee has been paid according to the regulations before the effective date of Decree No. 198/2004/NĐ-CP, but the land use right certificate was issued later, the land use fee shall still be collected according to the legal provisions prior to the effective date of Decree No. 198/2004/NĐ-CP. In cases where the land has been allocated but the land use fee has not yet been paid, the land use fee shall now be paid according to the provisions of Decree No. 198/2004/NĐ-CP and the guidance provided in this Circular.
2- In cases where the land use right certificate was issued before the effective date of Decree No. 198/2004/NĐ-CP, and the land was used for residential purposes from October 15, 1993 onwards, and there is still an outstanding land use fee which is clearly stated on the land use right certificate, the land use fee shall be collected into the State budget according to the amount stated as owing.
If the land use right certificate does not clearly state the outstanding land use fee, the land use fee shall be calculated and collected according to Decree No. 38/2000/NĐ-CP dated August 23, 2000 of the Government and Circular No. 115/2000/TT-BTC dated December 11, 2000 of the Ministry of Finance. The land value for calculating the land use fee is the land price determined by the People's Committee of the province at the time of issuing the land use right certificate.
The collection of outstanding land use fees as stipulated in Point 2 of this Section and the application of Decree No. 38/2000/NĐ-CP and Circular No. 115/2000/TT-BTC to collect the outstanding land use fee recorded on the previously issued land use right certificate shall be valid until December 31, 2005. From January 1, 2006 onwards, if there is still an outstanding amount, it shall be calculated and collected according to the provisions of Decree No. 198/2004/NĐ-CP and the guidance provided in this Circular.
3- Exemption or reduction of land use fee according to the Investment Promotion Law in cases where land allocation and investment preference certificates were granted before the effective date of Decree No. 198/2004/NĐ-CP, and the tax authority has notified the land use fee payable and part of the land use fee has already been paid into the State budget, the remaining land use fee shall be paid into the State budget without applying the provisions of Decree No. 198/2004/NĐ-CP and the guidance provided in this Circular, but the remaining payment must be completed within 90 days from the effective date of this Circular. After 90 days, if the remaining land use fee is not fully paid, penalties shall be imposed according to Article 18 of Decree No. 198/2004/NĐ-CP.
IV- Complaints and Resolution of Complaints
1- A person required to pay the land use fee who has complaints about the incorrect implementation of the regulations on the collection of land use fees as stipulated in Article 19 of Decree No. 198/2004/NĐ-CP may submit a complaint to the tax authority that approved the land use fee payable; during the waiting period for resolution, they must still pay the full land use fee as notified within the specified deadline.
2- The authority receiving the complaint, if the complaint file is incomplete or insufficient according to the regulations, shall request the complainant to supplement or provide additional explanations and must notify the sender of the complaint within 10 working days from the date of receipt of the complaint.
3- The time, procedure, and process for resolving complaints shall be carried out according to the laws on complaints and denunciations.
4- Within a period not exceeding 30 days from the expiration of the resolution time limit stipulated in Article 36 of the Law on Complaints and Denunciations, or from the date of receipt of the first decision on the resolution of complaints if the complainant disagrees, the complainant has the right to appeal to the superior authority of the agency that approved the land use fee payable or to initiate a lawsuit in court. For remote areas with difficult access, the above time limit may be extended but not more than 45 days.
5- The decision on the resolution of complaints regarding land use fees by the Minister of Finance, after obtaining the opinion of the People's Committee of the province, is the final decision.
V- Implementation Organization
1- The People's Committee of the province shall be responsible for directing the tax authority and the State Treasury to cooperate with local levels and sectors to implement the collection of land use fees according to the provisions of Decree No. 198/2004/NĐ-CP and the guidance provided in this Circular; inspecting and handling violations or complaints and denunciations regarding inaccurate declaration or confirmation of the actual land use time causing damage to the State budget or the payer of the land use fee.
2- The General Department of Taxation shall be responsible for directing the organization of land use fee collection according to the administrative reform procedures, receiving files from the natural resources and environment agencies to determine and notify the payment of land use fees and other revenues (if any); approving exemptions and reductions of land use fees, and handling difficulties in land use fee collection according to the provisions of Decree No. 198/2004/NĐ-CP and this Circular.
3- The State Treasury shall be responsible for directing the organization of land use fee collection according to the State budget revenue collection procedures and coordinating with the tax authority to facilitate the payment of land use fees into the State budget.
4- This Circular shall take effect 15 days after its publication in the Official Gazette.
This Circular replaces Circular No. 115/2000/TT-BTC dated December 11, 2000, of the Ministry of Finance guiding the implementation of Government Decree No. 38/2000/NĐ-CP dated August 23, 2000, on land use fee collection; points a and b, Section I, Part B, Circular No. 20/2002/TT-BTC dated February 28, 2002, of the Ministry of Finance guiding the implementation of Government Decree No. 71/2001/NĐ-CP dated October 5, 2001, on investment incentives for housing construction for sale and lease. The collection of land use fees when selling state-owned houses to tenants shall be carried out in accordance with the provisions of Government Decree No. 61/CP dated July 5, 1994, and related guiding documents.
During the implementation of this Circular, if any difficulties arise, it is requested that the People's Committees of provinces and centrally-administered cities promptly report to the Ministry of Finance for study and resolution./.
During the implementation of this Circular, if any issues arise, please promptly report them to the Ministry of Finance for study and resolution by the People's Committees of provinces and centrally-administered cities./.
Directorate of Tax:… District Tax Office:… |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
FORM FOR PAYMENT OF LAND USE FEE
I- Self-declaration section:
1- Name (Organization, household, individual):…
..................................................................................................................................
2- Address (head office or contact address):…
.................................................................................................................................
3- Document (if any) of the competent state agency deciding on land allocation, change of land use purpose, transfer from land lease to land allocation, issuance of land use right certificate: Number...date......month......year...; or proof document regarding land use rights according to regulations issued by...(issuing authority).
4- Characteristics of the land plot:
Location:…
Parcel location:…
Type of land:…
Purpose of use:…
5- Area subject to payment of land use fee:...m2
6- Exemption or reduction of land use fee (if applicable)
(Specify clearly belonging to one of the cases of exemption or reduction of land use fee stipulated in Article 12, Article 13 of Government Decree No. 198/2004/NĐ-CP and Circular No. 117/2004/TT-BTC dated December 7, 2004; period or rate of exemption or reduction of land use fee).
...................................................................................................................................
...................................................................................................................................
7- Supporting documents (with notarization proving eligibility for exemption or reduction):
...................................................................................................................................
...................................................................................................................................
8- I hereby certify that the declaration above is true and submit the full land use fee on time./.
|
|
Date......month...year...... Declaration Maker
(Sign and write full name clearly) |
Note:
1- The declaration form is made in two copies and submitted together with the land-related file to the Land Registration Office or the natural resources and environment authority if the file is submitted to the natural resources and environment authority, or sent to the People's Committee of the commune, ward, town if the file is submitted to the People's Committee of the commune, ward, town (collectively referred to as the natural resources and environment authority).
2- After the tax authority determines and approves:
The tax authority retains one copy;
Sends one copy to the natural resources and environment authority for the natural resources and environment authority to send to the person paying the land use fee.
II- Determination section of the tax authority: (Replaces the notification of payment of land use fee)
1- Area of land allocated (change of land use purpose / transfer from land lease to land allocation / issuance of land use right certificate):
...m2
2- Type of land:…
Purpose of use:…
3- Area subject to payment of land use fee:...m2
Where:
- Area subject to payment of land use fee at 50% (difference):...m2
-Area subject to payment of land use fee at 100%:...m2
4- Deadline for land allocation:…
5- Land price for calculating land use fee: …VND/m2
6- Financial obligation to be deducted (if applicable): …VND/m2
7- Amount of land use fee exempted or reduced:…VND/m2
Where: Exempted:…VND
Reduced:…VND
8- Remaining land use fee to be paid to the State budget:…VND
9- Place to pay the land use fee:…
..............................................................................................................................
10- Deadline for payment of the land use fee shall not exceed 30 working days from the date of receipt of this notification from the natural resources and environment authority.
|
Date….month….year….. Person receiving the notification
(sign and write full name) |
Date…..month…year…. Officer checking the land use fee collection collect land use fee (sign and write full name) |
Date….month…year…. Head of the tax authority
(sign, stamp) |
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