Circular No. 134/2015/TT-BTC guiding certain provisions of Decision No. 11/2015/QĐ-TTg dated April 3, 2015 of the Prime Minister on exemption and reduction of land use fee when recognizing the right to use land, ownership of houses and other assets attached to land for households and individuals with residential land having been granted (issued) without proper authority before October 15, 1993 in areas with difficult socio-economic conditions, extremely difficult conditions, border areas, islands.

CIRCULAR

Guidelines for certain provisions of Article 24Decision number 11/2015/QD-TTg April 3, 2015 of Tthe Prime Minister CThe Government stipulates the exemption and reduction of land use fees when recognizing land use rights,ownership of houses and other assets attached to the land for households and individuals regarding landin with origins assigned (issued) without proper authority before October 15, 1993 in areas with difficult economic and social conditions particularly difficult, border, islands°

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The Government issues this Decree on management and development of industrial clusters.

Pursuant to Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government detailing implementation of certain provisions of the Land Law;

Pursuant to Decree No. 45/2014/NĐ-CP dated May 15, 2014 of the Government on the collection of land use fees;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision number 11/2015/QD-TTg dated April 3, 2015 of the Prime Minister stipulating the exemption and reduction of land use fees when recognizing land use rights, ownership of houses and other assets attached to the land for households and individuals regarding residential land with origins assigned (issued) without proper authority before October 15, 1993 in areas with difficult economic and social conditions, particularly difficult, border, islands.

At the proposal of the Director of the State Asset Management Agency,

The Minister of Finance issues this Circular guiding certain provisions of Decision number 11/2015/QD-TTg dated April 3, 2015 of the Prime Minister stipulating the exemption and reduction of land use fees when recognizing land use rights (issuing Land Use Right Certificate, Ownership Certificate of House and Other Assets Attached to the Land (hereinafter referred to as Certificate)) for households and individuals regarding residential land with origins assigned (issued) without proper authority before October 15, 1993 in areas with difficult economic and social conditions, particularly difficult, border, islands (hereinafter referred to as Decision number

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

11/2015/QD-TTg 1. Households and individuals using land with stable housing with origins assigned (issued) without proper authority before October 15, 1993 and without proof of payment for land use at areas with difficult economic and social conditions, particularly difficult, border, islands; including:a) Land assigned or given by the State to agencies, organizations, units for management and use but these agencies, organizations, units have improperly assigned (issued) to cadres, employees, workers of the agency, organization, unit for housing.). 

Article 2. Applicability

b) Land assigned (issued) improperly by the head of the community, People's Committee of communes, wards, towns to households and individuals for housing.

Among them, areas with difficult economic and social conditions, particularly difficult, border, islands as stipulated in Decision number 11/2015/QD-TTg are communes, wards, towns listed in the Directory of Areas with Difficult Economic and Social Conditions, Particularly Difficult, Border, Islands according to the Decisions of the Prime Minister. The application time of the Directory of Areas with Difficult Economic and Social Conditions, Particularly Difficult, Border, Islands according to the Decisions of the Prime Minister at different periods for exemption and reduction of land use fees is the time of issuance of the Certificate.

2. Other related agencies, organizations, units, individuals.

Therein, the areas with difficult economic and social conditions, extremely difficult conditions, border areas, and islands as prescribed in Decision No. 11/2015/QĐ-TTg are communes, wards, and towns listed in the List of Areas with Difficult Economic and Social Conditions, Extremely Difficult Conditions, Border Areas, and Islands according to the Decisions of the Prime Minister. The application time for the List of Areas with Difficult Economic and Social Conditions, Extremely Difficult Conditions, Border Areas, and Islands as prescribed in the Decisions of the Prime Minister at various periods for exemption or reduction of land use fees is the time of issuance of the Certificate of Land Use Right.

2. Other relevant agencies, organizations, units, and individuals.

Chapter II

SPECIFIC PROVISIONS

Article 3. Principles for Implementing Exemptions and Reductions of Land Usage Fees

1. Households and individuals who fall under the category eligible for exemptions or reductions of land usage fees according to Decision No. 11/2015/QĐ-TTg or other relevant regulatory legal documents shall only be entitled to such exemptions or reductions once.

2. Households and individuals who fall under the category eligible for both exemptions and reductions of land usage fees as stipulated in Decision No. 11/2015/QĐ-TTg or other relevant regulatory legal documents shall be exempted from land usage fees. In cases where households and individuals are eligible for reductions of land usage fees but have multiple reduction levels specified in Decision No. 11/2015/QĐ-TTg and other relevant regulatory legal documents, they shall enjoy the highest reduction level; households and individuals shall not accumulate multiple reduction levels.

3. Exemptions and reductions of land usage fees shall only be directly implemented with households and individuals eligible for such exemptions and reductions, based on the amount of land usage fees due for payment.

4. Households and individuals shall only be entitled to benefits of exemptions and reductions of land usage fees after completing procedures to obtain such exemptions and reductions as prescribed.

Article 4. Levels of Exemptions and Reductions of Land Usage Fees

1. The levels of exemptions and reductions of land usage fees within the limit of allocated residential land as provided in Article 4 of Decision No. 11/2015/QĐ-TTg are detailed as follows:

a) Exemption of land usage fees within the limit of allocated residential land at the local level for households and individuals located in areas with particularly difficult socio-economic conditions, border regions, and islands.

b) A 50% reduction of land usage fees according to the rate of collection specified in Point c Clause 1 Article 8 of Decree No. 45/2014/NĐ-CP dated May 15, 2014 of the Government regarding the collection of land usage fees within the limit of allocated residential land for households and individuals located in areas with difficult socio-economic conditions; specifically: Collection of 20% of land usage fees according to the residential land price specified in the Land Price Table at the time of the decision recognizing the right to use land issued by the competent state agency for the area of land within the limit of allocated residential land at the local level.

2. For the portion exceeding the limit of allocated residential land (if any), households and individuals must pay 100% of land usage fees according to the specific land price at the time of the decision recognizing the right to use land issued by the competent state agency. The specific land price is determined as follows:

a) The specific land price is determined according to the method of adjusting land price coefficients when the value of excess residential land (calculated according to the land price in the Land Price Table) is less than 30 billion VND for central cities; less than 10 billion VND for mountainous and highland provinces; and less than 20 billion VND for other provinces.

b) The specific land price is determined according to the direct comparison, deduction, income, and surplus methods prescribed in Decree No. 44/2014/NĐ-CP dated May 15, 2014 of the Government regarding land prices when the value of excess residential land (calculated according to the land price in the Land Price Table) is 30 billion VND or more for central cities; 10 billion VND or more for mountainous and highland provinces; and 20 billion VND or more for other provinces.

Article 5. Procedures, Formalities for Exemptions and Reductions of Land Usage Fees and Authority to Determine and Decide on the Amount of Land Usage Fees Eligible for Exemptions and Reductions

1. Based on the file, the Land Registration Office's Information Transfer Form or the environmental resources management agency, accompanied by documents proving eligibility for exemptions and reductions of land usage fees as stipulated in Article 5 of Decision No. 11/2015/QĐ-TTg, within 15 working days, the Tax Revenue Inspection Bureau shall determine the amount of land usage fees eligible for exemptions and reductions and record the specific amount of exemptions and reductions in the Decision on Exemptions and Reductions of Land Usage Fees.

2. The Director of the Tax Revenue Inspection Bureau shall issue the Decision on Exemptions and Reductions of Land Usage Fees for households and individuals according to the Model attached to this Circular.

Chapter III

IMPLEMENTATION

Article 6. Transitional Provisions

1. The handling process for cases stipulated in Article 8 of Decision No. 11/2015/QĐ-TTg is detailed as follows:

a) In cases where the land usage fee payable has not been determined: The tax authority shall determine the land usage fee payable according to regulations, the amount of land usage fee eligible for exemption or reduction according to Decision No. 11/2015/QĐ-TTg; based on this, issue the Decision on Exemptions and Reductions of Land Usage Fees and issue the Notice of Payment of Land Usage Fee.

b) In cases where it has been determined but the Notice of Payment of Land Usage Fee has not been issued: The tax authority shall re-determine the amount of land usage fee eligible for exemption or reduction according to Decision No. 11/2015/QĐ-TTg; based on this, issue the Decision on Exemptions and Reductions of Land Usage Fees and issue the Notice of Payment of Land Usage Fee.

c) In cases where the Notice has been issued but the land user has not paid the land usage fee into the State budget: The tax authority shall re-determine the amount of land usage fee eligible for exemption or reduction according to Decision No. 11/2015/QĐ-TTg; based on this, issue the Decision on Exemptions and Reductions of Land Usage Fees; revoke the old Notice and issue a new Notice of Payment of Land Usage Fee.

d) In cases where there is a debt of land usage fee and within the period for paying off the land usage fee according to regulations, the household or individual has not paid or has partially paid the land usage fee: The tax authority shall re-determine the remaining amount of land usage fee payable by subtracting the land usage fee payable according to regulations minus the land usage fee eligible for exemption or reduction according to Decision No. 11/2015/QĐ-TTg minus the land usage fee already paid (if any); based on this, issue the Decision on Exemptions and Reductions of Land Usage Fees and issue the Notice of Payment of Land Usage Fee. Among these, the amount of land usage fee already paid can be deducted up to the amount of land usage fee payable according to regulations after deducting the amount exempted or reduced.

In cases where households and individuals settle their debts ahead of schedule, the remaining amount of land usage fee payable shall be determined according to the principle stated above minus the amount supported for early settlement of debt according to regulations.

d) In the case where households or individuals pay after the period for which land use fee arrears are recorded according to the regulations: The tax authority shall determine the amount of land use fee payable by subtracting the amount of land use fee exempted or reduced as stipulated in Decision No. 11/2015/QĐ-TTg from the remaining land use fee payable calculated based on the land price at the time of payment; on this basis, it shall issue a decision on exemption or reduction of the land use fee and issue a notice to pay the land use fee. The amount of land use fee that can be deducted shall not exceed the remaining amount of land use fee payable as prescribed.

2. For household or individual files that have been accepted by competent state agencies to process the issuance of Land Use Right Certificate before June 1, 2015, and are eligible for exemption or reduction of the land use fee as stipulated in Decision No. 11/2015/QĐ-TTg and this Circular, households or individuals shall submit the missing related documents as prescribed in Clause 1, Article 5 of Decision No. 11/2015/QĐ-TTg to be eligible for exemption or reduction of the land use fee.

Article 7. Implementation Provisions

1. This Circular takes effect from October 15, 2015.

2. Cases that are eligible for exemption or reduction of the land use fee as stipulated in Decision No. 11/2015/QĐ-TTg but have submitted applications for recognition (issuance of Land Use Right Certificate) and had their financial obligations determined by competent state agencies from June 1, 2015 to the date this Circular takes effect shall be entitled to exemption or reduction of the land use fee as stipulated in Decision No. 11/2015/QĐ-TTg and guided by this Circular. The handling of the exempted or reduced land use fee amount that has already been paid into the State budget by the land users shall be carried out in accordance with the laws on tax administration.

3. During implementation, if there are difficulties or obstacles, it is recommended that agencies, units, and individuals promptly report them to the Ministry of Finance for consideration and resolution./.