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

Decision No. 44/2010/QD-TTg exempts land use fee and land rent for the area of land allocated or leased for construction of ancillary facilities along national expressways. However, if such land is not used for its intended purpose, the State will reclaim the land.

문서 번호44/2010/QĐ-TTg
문서 유형Decision
발행 기관Ministry of Finance
서명자Nguyễn Tấn Dũng — Thủ tướng
업데이트27. 06. 2026
산업Finance
분야Uncategorized
발행일10. 06. 2010
발효일01. 08. 2010
효력 만료일31. 12. 2024
상태Expired
✦ 스마트 요약

Decision No. 44/2010/QD-TTg exempts land use fee and land rent for the area of land allocated or leased for construction of ancillary facilities along national expressways. However, if such land is not used for its intended purpose, the State will reclaim the land.

적용 범위

Organizations and individuals allocated or leased land by the State to construct ancillary facilities along national expressways.

핵심 사항

  • are exempt from land use fee and land rent including areas for constructing parking lots, rest stops, emergency telephone stations, road service houses, toll booths, management offices, maintenance and repair stations, and sanitary facilities.
  • If the land area is not used for the aforementioned purposes, it must pay the land use fee and land rent as prescribed by law.
  • It is not permitted to transfer, contribute capital, mortgage, or guarantee with the value of land use rights for the land area exempted from payment of land use fee and land rent.
  • If there is no need to use the land or if the land is not used for the purpose of constructing ancillary facilities along national expressways, the State will reclaim the land according to the provisions of the Law on Land.
  • This Decision takes effect from August 1, 2010.

🌐 이 문서의 사회적 영향

  • Positive impact: Reduces financial burden for organizations and individuals exempted from land use fee and land rent.
  • Negative impact: May lead to abuse of benefits if strict control over land use is not enforced.
  • Beneficiaries: Organizations and individuals allocated or leased land to construct ancillary facilities along national expressways.

❓ 자주 묻는 질문

Which organizations and individuals may be exempt from land use fee and land rent?

Organizations and individuals allocated or leased land by the State to construct ancillary facilities along national expressways.

For what purpose is the land area not used?

This land area must pay the land use fee and land rent as prescribed by law.

Can the land use rights for the land exempted from payment of land use fee and land rent be transferred, contributed as capital, mortgaged, or guaranteed?

It is not permitted to transfer, contribute capital, mortgage, or guarantee with the value of land use rights for the land area exempted from payment of land use fee and land rent.

What happens if there is no need to use the land or if the land is not used for the purpose of constructing ancillary facilities along national expressways?

The State will reclaim the land according to the provisions of the Law on Land.

When does this Decision take effect?

This Decision takes effect from August 1, 2010.

전문

PRIME MINISTER

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 44/2010/QĐ-TTg
Date: June 10, 2010

Pursuant to …;

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

__________________________________

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.

PRIME MINISTER
(Signed)
Nguyen Tan Dung
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관계도

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