Decision No. 1405/1998/QĐ-BTC amends the regulation on the framework for land rental prices for domestic organizations leased by the State, specifically regarding the time point for calculating land rental fees. This decision applies to domestic enterprises and organizations leased land by the State.
适用范围
Domestic organizations leased land by the State
要点
- Enterprises → shall be charged land rental fees from the date of handover of the land for use; in cases where the land has been used but not yet handed over, the calculation shall start from the date of use.
🌐 本文件的社会影响
- Positive impact: Reduces costs for enterprises during the transition to actual land usage, helping enterprises save costs.
- Negative impact: May cause difficulties in managing and controlling land rental fee collection if there are no clear regulations regarding the time point for calculating fees.
❓ 常见问题
When must enterprises begin to pay land rental fees?
Enterprises must begin to pay land rental fees from the date of handover of the land for use. In cases where the land has been used but not yet handed over, the calculation shall start from the date of use.
To which organizations does this decision apply?
This decision applies to domestic organizations leased land by the State.
If the land has been used but not yet handed over, when is the time point for calculating land rental fees?
The time point for calculating land rental fees is from the date the enterprise began using the land.
When does this decision take effect?
This decision takes effect fifteen days after the date of issuance.
If an enterprise has used the land but not yet received it, will they be subject to penalties?
There is no provision for penalties in this decision. However, enterprises must comply with the time point for calculating land rental fees as prescribed.
全文
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MINISTRY OF FINANCE ******** |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ******** |
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NUMBER: 1405/1998/QD-BTC |
HA NOI, October 19, 1998 |
Pursuant to …;
AMENDING CLAUSE 3 OF ARTICLE 4 OF THE REGULATION ON THE FRAMEWORK RENTAL PRICE FOR LAND LEASE TO DOMESTIC ORGANIZATIONS BY THE STATE AS ISSUED PURSUANT TO DECISION NO. 1357/QD/BTC DATED DECEMBER 30, 1995 OF THE MINISTER OF FINANCE
THE MINISTER OF FINANCE
BASED ON THE LAND LAW ON JULY 14, 1993
BASED ON THE ORDINANCE ON RIGHTS AND OBLIGATIONS OF DOMESTIC ORGANIZATIONS GIVEN LAND AND LEASED LAND BY THE STATE ON OCTOBER 14, 1994 AND THE AMENDMENT AND SUPPLEMENT ORDINANCE ON AUGUST 27, 1996
BASED ON DECREE NO. 85/CP DATED DECEMBER 17, 1996 OF THE GOVERNMENT PROVIDING FOR THE IMPLEMENTATION OF THE ORDINANCE ON RIGHTS AND OBLIGATIONS OF DOMESTIC ORGANIZATIONS GIVEN LAND AND LEASED LAND BY THE STATE
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT PROVIDING FOR THE TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE
AT THE PROPOSAL OF THE DIRECTOR OF THE STATE ADMINISTRATION OF PUBLIC PROPERTY CIRCULAR
Pursuant to …;
Article 1. AMENDING CLAUSE 3 OF ARTICLE 4 OF THE REGULATION ON THE FRAMEWORK RENTAL PRICE FOR LAND LEASE TO DOMESTIC ORGANIZATIONS BY THE STATE AS ISSUED PURSUANT TO DECISION NO. 1357TC/QD/TCT DATED DECEMBER 30, 1995 OF THE MINISTER OF FINANCE AS FOLLOWS:
THE TIME OF CALCULATING THE LAND RENT IS THE TIME WHEN THE ENTERPRISE RECEIVES THE HANDOVER OF THE LAND FOR USE. IN CASE THE LAND HAS BEEN USED BY THE ENTERPRISE WITHOUT HANDOVER, THE TIME OF CALCULATING THE LAND RENT SHALL BE FROM THE TIME THE ENTERPRISE STARTED USING THE LAND.
Article 2. THIS DECISION SHALL TAKE EFFECT 15 DAYS FROM THE DATE OF SIGNATURE./.
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(Signed) Nguyễn Thị Kim Ngân
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