Decision No. 48/2012/QĐ-TTg amends and supplements Decision No. 204/2005/QĐ-TTg concerning the adjustment of beneficiaries and loan mechanisms for housing construction in flood-prone areas. The new point is that land use fees and stamp duties are waived for resettlement land areas, but must be paid when exceeding the quota. Households and individuals exempted for ten years are not allowed to transfer land use rights.
适用范围
Households and individuals granted land for residence in flood-prone areas; relevant state agencies.
要点
- Households and individuals are exempt from land use fees and stamp duties for resettlement land areas for ten years, but must pay when exceeding the quota (Article 3.1).
- After ten years, households and individuals have the right to transfer land use rights subject to paying 50% of the land use fee and stamp duty at the time of transfer (Article 3.2).
- Excess land area beyond the quota must pay land use fees and stamp duties in accordance with the provisions of the law (Article 3.1).
- The procedures, formalities, and authority to decide on the exemption of land use fees and stamp duties shall be carried out in accordance with the provisions of the Land Law and the Law on Fees and Stamp Duties (Article 3.3).
- This Decision takes effect from January 1, 2013 (Article 2.1).
🌐 本文件的社会影响
- Positive impact: Helps reduce financial burdens for households and individuals during the resettlement process; encourages investment in housing construction in flood-prone areas.
- Negative impact: May cause difficulties in land management if there are no strict measures to control land use rights transfers after ten years.
❓ 常见问题
For how long are households and individuals exempt from land use fees and stamp duties?
Households and individuals are exempt from land use fees and stamp duties for resettlement land areas for ten years (Article 3.2).
How can households and individuals transfer land use rights after ten years?
After ten years, households and individuals have the right to transfer land use rights but must pay 50% of the land use fee and stamp duty according to the regulations at the time of transfer (Article 3.2).
Is the excess land area exempt from land use fees and stamp duties?
No, the excess land area must pay land use fees and stamp duties in accordance with the law (Article 3.1).
What are the procedures for deciding on the exemption of land use fees?
The procedures and formalities for deciding on the exemption of land use fees and stamp duties shall be carried out in accordance with the provisions of the Land Law and the Law on Fees and Stamp Duties (Article 3.3).
When does this Decision take effect?
This Decision takes effect from January 1, 2013 (Article 2.1).
全文
Article 1. Amending and supplementing Article 3 of Decision No. 204/2005/QD-TTg dated August 15, 2005 of the Prime Minister on adjusting and supplementing the target groups and loan mechanisms for housing construction under the program of building residential clusters and houses in flood-prone areas in the Mekong Delta (hereinafter referred to as Decision No. 204/2005/QD-TTg) as follows:
1. Exempting land use fees and stamp duty payable to the State budget for the area of land allocated within the limit for residential land allocation for resettlement or granted to households and individuals in residential clusters in flood-prone areas. For the area of land allocated exceeding the limit (if any), land use fees and stamp duty must be paid according to the provisions of the law. In addition to the land use fees and stamp duty exempted under this Decision, costs for land clearance, leveling, embankment construction, infrastructure investment, and house construction investment shall not be exempted and shall continue to be paid off in installments as stipulated in Decision No. 204/2005/QD-TTg dated August 15, 2005 of
2. In cases where households and individuals are granted residential land by the State and are exempted from land use fees and stamp duty according to Clause 1, Article 1 of this Decision within ten years from the date of land and house handover, households and individuals may not transfer land use rights during that period. After ten years, households and individuals have the right to transfer land use rights; when transferring, they must pay 50% of the land use fee and stamp duty according to the regulations at the time of transfer.
The procedures, formalities, and authority to decide on the exemption of land use fees and stamp duty stipulated in Clause 1, Article 1 of this Decision shall be implemented in accordance with the laws on land and laws on fees and stamp duties.
Article 2. Implementation Provisions
1. This Decision takes effect from January 1, 2013.
2. For cases of land use fee exemptions according to Decision No. 33/2011/QD-TTg dated June 10, 2011 of
3. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and cities: An Giang, Dong Thap, Long An, Kien Giang, Hau Giang, Vinh Long, Tien Giang, Can Tho are responsible for implementing this Decision.
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