Decision No. 1405/1998/QD-BTC of the Ministry of Finance amends the provisions regarding the time point for calculating land rental fees for domestic organizations leased by the State. The time point for calculating land rental fees is the time when the enterprise receives the land for use, or from the time the enterprise uses the land if it has not yet received it.
适用范围
Domestic organizations leased land by the State
要点
- Enterprise → is charged land rental fees from the time it receives the land for use, or from the time it uses the land if it has not yet received it.
🌐 本文件的社会影响
- Positive impact: Reduces costs for enterprises during the waiting period for land handover, helping enterprises operate more stably.
- Negative impact: May cause difficulties in managing and collecting land rental fees if enterprises use the land before the handover time.
❓ 常见问题
When is the time point for calculating land rental fees?
The time point for calculating land rental fees is the time when the enterprise receives the land for use, or from the time the enterprise uses the land if it has not yet received it.
When does this Decision take effect?
This Decision takes effect 15 days after the date of signature.
Who are the subjects to which this Decision applies?
Domestic organizations leased land by the State.
If an enterprise uses the land before the handover time, when will the land rental fees be calculated from?
If an enterprise uses the land before the handover time, the land rental fees will be calculated from the time the enterprise uses the land.
Does this Decision take effect immediately upon signing or after a certain period?
This Decision takes effect 15 days after the date of signature.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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NUMBER: 1405/1998/QD-BTC |
HA NOI, OCTOBER 19, 1998 |
Pursuant to …;
DECISION NO. 1405/1998/QD-BTC OF THE MINISTER OF FINANCE ON OCTOBER 19, 1998 AMENDING CLAUSE 3 OF ARTICLE 4 OF THE REGULATION ON THE FRAMEWORK FOR LAND RENTAL PRICES FOR DOMESTIC ORGANIZATIONS LEASED BY THE STATE ACCOMPANYING DECREE NO. 1357TC/QD-TCT OF THE MINISTER OF FINANCE DATED DECEMBER 30, 1995
THE MINISTER OF FINANCE
WHEREAS, the Land Law dated July 14, 1993;
WHEREAS, the Ordinance on the Rights and Obligations of Domestic Organizations Granted Land and Leased Land by the State dated October 14, 1994, and the Ordinance Amending and Supplementing dated August 27, 1996;
WHEREAS, Decree No. 85/CP dated December 17, 1996 of the Government stipulating the implementation of the Ordinance on the Rights and Obligations of Domestic Organizations Granted Land and Leased Land by the State;
WHEREAS, Decree No. 178/CP dated October 28, 1994 of the Government stipulating the tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the State Asset Management Agency,
Pursuant to …;
Article 1. AMENDS CLAUSE 3 OF ARTICLE 4 OF THE REGULATION ON THE FRAMEWORK FOR LAND RENTAL PRICES FOR DOMESTIC ORGANIZATIONS LEASED BY THE STATE ACCOMPANYING DECISION NO. 1357TC/QD-TCT OF THE MINISTER OF FINANCE DATED DECEMBER 30, 1995 AS FOLLOWS:
The time for calculating land rental fees is the time when the enterprise receives the land for use. In cases where the land has been used by the enterprise before it is handed over, the time for calculating land rental fees shall be from the time the enterprise uses the land.
Article 2. THIS DECISION SHALL TAKE EFFECT 15 DAYS FROM THE DATE OF SIGNATURE.
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Nguyễn Thị Kim Ngân (Signed) |
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