Decree No. 44/2008/ND-CP on Amending and Supplementing Certain Provisions of Decree No. 198/2004/ND-CP dated December 3, 2004 of the Government on Land Use Fee Collection

DECREE

Regarding amendments and supplements to certain articles of Decree No. 198/2004/NĐ-CP

dated December 3, 2004 of the Government on land use fee collection

_______________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Land Law dated November 26, 2003;

Pursuant to the Investment Law;

Upon the proposal of the Minister of Finance.

DECREE:

Article 1. Amend and supplement certain articles of Decree No. 198/2004/NĐ-CP dated December 3, 2004 of the Government on land use fee collection as follows:

1. Amend and supplement Clause 3 and add Clause 6 to Article 11 as follows:

“3. In cases where organizations, households, or individuals are entitled to both exemption and reduction of land use fees according to this Decree or other relevant legal regulations, they shall be exempted from land use fees; in cases where organizations, households, or individuals are entitled to reduction of land use fees but with different levels of reduction specified in this Decree and other relevant legal regulations, they shall enjoy the highest level of reduction.

6. Projects currently operating and benefiting from higher exemptions and reductions of land use fees than those stipulated in this Decree shall continue to benefit from such exemptions and reductions for the remaining period; in cases where the exemptions and reductions of land use fees are lower than those stipulated in this Decree, they shall benefit from the provisions of this Decree for the remaining period of preferential treatment.”

2. Amend and supplement Clause 1 of Article 12 as follows:

“1. Exemption from land use fees for projects in special investment priority sectors invested in areas with particularly difficult socio-economic conditions.”

The list of special investment priority sectors; the list of areas with particularly difficult socio-economic conditions as prescribed by the Investment Law and guiding documents implementing this Law.”

3. Amend and supplement Clause 1 of Article 13 as follows:

“1. Reduction of land use fees according to the Investment Law:

a. A reduction of 50% of the land use fees payable to the State budget in the following cases:

- Investment projects in special investment priority sectors invested in areas with difficult socio-economic conditions.

- Investment projects in priority investment sectors invested in areas with particularly difficult socio-economic conditions.

Investment projects subject to preferential treatment as stipulated in Clause 3 of Article 12 of this Decree shall not apply this provision.

b. A reduction of 30% of the land use fees payable to the State budget in the following cases:

- Investment projects in priority investment sectors invested in areas with difficult socio-economic conditions;

- Investment projects in special investment priority sectors not located in areas with difficult socio-economic conditions or particularly difficult socio-economic conditions.

- Investment projects in areas with particularly difficult socio-economic conditions.

c. A reduction of 20% of the land use fees payable to the State budget in the following cases:

- Investment projects in priority investment sectors not located in areas with difficult socio-economic conditions or particularly difficult socio-economic conditions.

- Investment projects in areas with difficult socio-economic conditions.

The list of special investment priority sectors, priority investment sectors; the list of areas with particularly difficult socio-economic conditions, areas with difficult socio-economic conditions as prescribed by the Investment Law and guiding documents implementing this Law.”

Article 2. Implementation clause

This Decree shall take effect fifteen days after its publication in the Official Gazette.

Article 3. Implementation Organization

Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree.

The Ministry of Finance shall provide guidance on issues encountered during the implementation of land use fee exemptions and reductions as proposed by the People's Committees of provinces and centrally-administered cities./.