Decision No. 44/2010/QD-TTg on Exemption of Land Use Fee and Land Rent for Construction of Ancillary Facilities along National Expressways

Pursuant to …;

Regarding the exemption of land use fees and land rental fees for constructing ancillary works on national expressways

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PRIME MINISTER

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

Based on the Land Law dated November 26, 2003;

Pursuant to Decree No. 198/2004/NĐ-CP dated December 4, 2004 of the Government on collecting land use fees;

Pursuant to Decree No. 142/2005/NĐ-CP dated November 14, 2005 of the Government on collecting land rental fees and water surface rental fees;

Considering the proposal of the Minister of Finance,

DECISION:

Article 1. Exempt land use fees and land rental fees for the area of land allocated or leased by the State for constructing ancillary works on national expressways (in accordance with National Standard TCVN 5729:1997), including: areas for building parking lots, rest stops, emergency telephone stations, road service houses, toll booths, management houses, vehicle maintenance stations, and sanitary facilities.

For the portion of land allocated or leased by the State not used for the aforementioned purposes, land use fees and land rental fees must be paid according to the provisions of the law.

Article 2. The procedures, formalities, and authority to decide on the exemption of land use fees and land rental fees as stipulated in Article 1 of this Decision shall be implemented in accordance with the provisions of the law on collecting land use fees and land rental fees.

Article 3. Organizations and individuals granted land by the State and exempted from paying land use fees and land rental fees as stipulated in Article 1 of this Decision are not permitted to transfer, contribute capital, mortgage, or guarantee by the value of land use rights for the area of land exempted from payment of land use fees and land rental fees. In cases where there is no longer a need to use the land or the land is not used for the purpose of constructing ancillary works on national expressways as stipulated in Article 1 of this Decision, the State shall reclaim the land in accordance with the provisions of the Land Law.

Article 4. This Decision takes effect from August 1, 2010.

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