Circular No. 2460/TC-QL-CS guides the adjustment of land rental prices for foreign investment projects with previously determined rental prices that were excessively unreasonable compared to the new regulations set forth in Decision No. 179/1998/QĐ-BTC. This adjustment aims to ensure fairness and appropriateness among projects.
적용 범위
Provincial People's Committees; enterprises with foreign investment projects
핵심 사항
- Provincial People's Committees shall review and propose adjustments to the land rental prices for projects with rental prices that were excessively unreasonable compared to the regulations stipulated in Decision No. 179/1998/QĐ-BTC (Point 1)
- The implementation time for adjusting land rental prices is from the date Decision No. 179/1998/QĐ-BTC takes effect (Point 2)
- If an enterprise has prepaid or overpaid for land rental fees, it will be deducted from the next period or refunded if there is no subsequent period (Clause 1.6 Article 9 Decision No. 179/1998/QĐ-BTC)
- Provincial People's Committees shall take the lead in developing plans to adjust land rental prices for each project and submit them to the Ministry of Finance for consideration and decision (Point 4)
- The application for reducing land rental prices includes a proposal letter from the Provincial People's Committee accompanied by detailed explanatory documents and a copy of the investment permit sent to the Ministry of Finance (State Asset Management Department)
🌐 이 문서의 사회적 영향
- To ensure fairness among foreign investment projects
- For enterprises, reducing land rental prices may help save costs and increase profits
- Provincial People's Committees will have to conduct reviews and adjust land rental prices for many projects, resulting in significant administrative work
❓ 자주 묻는 질문
Which projects are eligible for reduced land rental prices?
Projects with rental prices that were excessively unreasonable compared to the regulations stipulated in Decision No. 179/1998/QĐ-BTC.
When should the adjustment of land rental prices be implemented?
From the date Decision No. 179/1998/QĐ-BTC takes effect.
How will overpaid land rental fees be handled?
Overpaid amounts will be deducted from the next period or refunded if there is no subsequent period (Clause 1.6 Article 9 Decision No. 179/1998/QĐ-BTC).
What documents does the Provincial People's Committee need to prepare to request a price adjustment?
A proposal letter from the Provincial People's Committee accompanied by detailed explanatory documents and a copy of the investment permit sent to the Ministry of Finance.
To which authority will the decision on price adjustment be sent?
The issuing authority of the investment permit and other relevant state agencies to adjust the land rental price in the investment permit.
전문
| MINISTRY OF FINANCE ******** |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ******** |
| Number: 2460/TC-QLCS | Hanoi, July 7, 1998 |
LETTER
DECISION NO. 2460/TC-QLCS OF THE MINISTRY OF FINANCE ON JULY 7, 1998
REGARDING THE ADJUSTMENT OF LAND RENTAL PRICES FOR FOREIGN INVESTMENT PROJECTS
: People's Committees of provinces and centrally governed cities
Unit: Equivalent USDPursuant to Clause 5, Article 12 of Decision No. 179/1998/QĐ-BTC dated February 24, 1998, issued by the Minister of Finance on the issuance of the land rental fee regulations applicable to foreign investment forms in Vietnam: "In cases where the land rental prices of projects already stipulated before this regulation are excessively unreasonable, upon request for adjustment by the provincial People's Committee, such adjustments may be considered by the Ministry of Finance," the Ministry of Finance provides guidance as follows:
1. Subjects eligible for adjustment:
Projects with excessively unreasonable land rental unit prices compared to the land rental unit prices calculated according to Decision No. 179/1998/QĐ-BTC dated February 24, 1998, of the Minister of Finance, specifically including the following cases:
- Projects using rural residential land, agricultural land... previously applying urban group V land rental prices according to Decision No. 1417 TC/TCĐN dated December 31, 1994, of the Minister of Finance;
- Projects operating in difficult areas, remote areas, deep regions, areas requiring encouragement for investment...;
- Other projects with excessively unreasonable land rental prices.
The provincial People's Committee shall base on the actual situation of projects that have determined land rental unit prices according to previous decisions, compare these unit prices with those stipulated in Decision No. 179/1998/QĐ-BTC dated February 24, 1998, of the Minister of Finance, comprehensively review all foreign-invested projects in their locality over recent years, cross-reference the land rental unit prices among projects with the unit prices stipulated in Decision No. 179/1998/QĐ-BTC dated February 24, 1998, of the Minister of Finance, identify projects with current excessively unreasonable land rental unit prices, and request adjustments to make them reasonable.
Projects subject to land rental price adjustments this time must be based on the provisions of Decision No. 179/1998/QĐ-BTC dated February 24, 1998, of the Minister of Finance, but shall not be lower than the land rental unit prices stipulated in this decision.
Localities should organize a comprehensive review of all projects in their locality to ensure rationality among projects, avoiding individual reviews of each project which could lead to new inconsistencies; at the same time, they should consider projects from neighboring localities currently being implemented in adjacent regions to minimize inconsistencies.
The timing for adjusting land rental prices:
The timing for adjusting land rental prices is calculated from the date when Decision No. 179/1998/QĐ-BTC dated February 24, 1998, of the Minister of Finance comes into effect.
In cases where land rental prices are reduced after adjustment, and enterprises have prepaid or overpaid land rental fees, the provisions of Clause 1.6, Article 9 of Decision No. 179/1998/QĐ-BTC shall apply: "In cases of overpayment of land rental fees, such amounts shall be deducted from the land rental fees payable in the next period; if there is no next period, the state budget shall refund the excess payment."
For projects utilizing the value of land use rights as capital contributions in joint ventures, when adjusting land rental unit prices, they must comply with current regulations on joint venture capital contributions under foreign investment laws in Vietnam.
On the basis of voluntary agreement and enterprise requests, the Department of Finance and Prices shall take the lead in coordinating with relevant departments to develop adjustment plans, determine land rental unit prices for each project, submit them to the provincial People's Committee for consideration and decision, and request the Ministry of Finance to adjust the land rental prices. The Ministry of Finance will provide comments on the adjustment of land rental prices for each project. Decisions on the adjustment of land rental prices for each project will be sent to the investment permit issuing authority and other related state agencies to adjust the land rental prices in the investment permits and handle issues related to land rental prices.
The dossier for requesting a reduction in land rental prices submitted by the provincial People's Committee to the Ministry of Finance (State Asset Management Department) includes:
+ A proposal for adjusting land rental prices for each project from the provincial People's Committee accompanied by detailed explanatory documents;
+ Investment Permit (copy).
During implementation, any difficulties should be discussed with the Ministry of Finance by the provincial People's Committees for coordination and resolution.
In the course of implementation, any difficulties should be discussed by the People's Committees of the centrally governed cities and provinces with the Ministry of Finance for coordinated resolution.
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