Circular No. 15/BXD-QLN amends Circular No. 27/LB-TT dated December 31, 1992, issued by the Joint Ministry of Labor-Social Affairs-Finance-Construction guiding the implementation of housing costs included in salary.

Circular No. 15/BXD-QLN amends Circular No. 27/LB-TT to guide the inclusion of housing costs in salary, stipulating the subjects exempt from paying rent and the exemption levels. The exemption regime applies from January 1, 1994.

Số hiệu15/BXD-QLN
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Construction
Người kýNgô Xuân Lộc — Đang cập nhật
Cập nhật02/07/2026
Lĩnh vựcUncategorized
Ngày ban hành25/08/1994
Ngày áp dụng25/08/1994
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Circular No. 15/BXD-QLN amends Circular No. 27/LB-TT to guide the inclusion of housing costs in salary, stipulating the subjects exempt from paying rent and the exemption levels. The exemption regime applies from January 1, 1994.

Đối tượng áp dụng

Revolutionaries before 1945, Heroes of the Armed Forces, Labor Heroes, first-class war invalids, first-class disease invalids, primary relatives with only one child who is a martyr or primary relatives with two or more martyrs.

Các điểm cốt lõi

  • Revolutionaries before 1945, Heroes of the Armed Forces, Labor Heroes, first-class war invalids, first-class disease invalids, primary relatives with only one child who is a martyr or primary relatives with two or more martyrs, if they receive allowances or monthly subsidies instead of salary, are exempt from paying the full rent as stated in the lease contract.
  • These subjects receiving salary must only pay rent not exceeding the amount specified in Article 2 of Decision No. 118-TTg dated November 27, 1992, issued by the Prime Minister.
  • In cases where these subjects sublet the housing or use it for other purposes, they must pay the full rent as prescribed and fulfill their obligations to the state budget for housing business activities as provided by law.
  • The rent exemption regime applies from January 1, 1994.
  • They are exempt from paying rent regardless of whether they are the contract holder or named members in the lease contract.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Reduces financial burden on beneficiaries, helping them stabilize their lives.
  • Negative impact: May cause difficulties in managing and using public housing effectively.

❓ Câu hỏi thường gặp

Which subjects are exempt from paying rent?

Revolutionaries before 1945, Heroes of the Armed Forces, Labor Heroes, first-class war invalids, first-class disease invalids, primary relatives with only one child who is a martyr or primary relatives with two or more martyrs.

How much rent are these subjects exempt from paying?

If they do not receive salary but receive allowances or monthly subsidies, they are exempt from paying the full rent. If they receive salary, they only have to pay up to the maximum amount specified in Article 2 of Decision No. 118-TTg dated November 27, 1992, issued by the Prime Minister.

When does the rent exemption regime apply?

The rent exemption regime applies from January 1, 1994.

Are these subjects exempt from paying rent the contract holders?

No, the subjects exempt from paying rent are not distinguished as contract holders or named members in the lease contract.

In which cases must the full rent be paid?

In cases where these subjects sublet the housing or use it for other purposes, they must pay the full rent as prescribed and fulfill their obligations to the state budget for housing business activities as provided by law.

Toàn văn

MINISTRY OF CONSTRUCTION

********

Number: 15/BXD-QLN

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

********

Hanoi, August 25, 1994

CIRCULAR

OF THE MINISTRY OF CONSTRUCTION NUMBER 15/BXD-QLN AUGUST 25, 1994 AMENDING THE JOINT CIRCULAR NUMBER 27/LB-TT DATED DECEMBER 31, 1992 OF THE JOINT MINISTRIES OF LABOUR - SOCIAL WELFARE AND WAR INVALIDS - FINANCE AND CONSTRUCTION GUIDING THE IMPLEMENTATION OF HOUSING ALLOWANCES IN WAGES

On December 31, 1992, the Joint Ministries of Labour - Social Welfare and War Invalids, Finance, and Construction issued Circular No. 27/LB-TT guiding the implementation of Decision No. 118-TTg of the Prime Minister regarding "rental prices for housing and housing allowances in wages."

Based on Decision No. 118/TTg, practical implementation at localities, and after reaching consensus with the Ministry of Labour - Social Welfare and the Ministry of Finance, the Ministry of Construction guides the amendment of certain provisions in Circular No. 27/LB-TT as follows:

1. Delete Point 1 of Section II of Circular No. 27/LB-TT and replace it with the following:

"1. Subjects and levels exempted from paying rent for housing:

Cadres who were engaged in revolutionary activities before 1945, Heroes of the Armed Forces, Heroes of Labour, first-class war invalids, first-class disabled veterans, primary relatives of a single martyr or primary relatives of two or more martyrs not receiving salaries but receiving monthly allowances or subsidies, currently renting houses managed by the State, shall be exempted from paying the full rent stipulated in the house rental contract (regardless of whether they are the main contract holder or named members in the rental contract).

In cases where the aforementioned subjects receive salaries, they shall only pay rent up to the maximum amount specified in Article 2 of Decision No. 118-TTG dated November 27, 1992 of the Prime Minister (regardless of whether other named members in the rental contract receive salaries or not).

In cases where the aforementioned subjects do not reside in the rented house but lease it out to others or use it for other purposes, they must fully pay the rent as prescribed and fulfill their tax obligations for housing business operations in accordance with the law."

2. The exemption from rent payment shall apply from January 1, 1994.

In the case where the aforementioned subjects receive salaries, they shall only be required to pay rent up to the maximum amount specified in Article 2 of Decision 118-TTg dated November 27, 1992 of the Government Chairman (regardless of whether other members named in the housing lease contract receive salaries or not).

In the case where the aforementioned subjects do not reside there but instead sublet the state-owned housing or use it for other purposes, they must fully pay the rent as prescribed and fulfill their obligations to the budget for housing business activities as stipulated by law.

2. The exemption from rent payment shall apply from January 1, 1994.

Ngo Xuan Loc

(Signed)

 

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15/BXD-QLN
Circular No. 15/BXD-QLN amends Circular No. 27/LB-TT dated December 31, 1992, issued by the Joint Ministry of Labor-Social Affairs-Finance-Construction guiding the implementation of housing costs included in salary.
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