Decision No. 55/2012/QD-TTg Amending and Supplementing Decision No. 62/2009/QD-TTg dated April 20, 2009 of the Government on Exemption from Land Rent for Building Maintenance and Repair Stations and Parking Lots for Public Passenger Transport Enterprises

Decision No. 55/2012/QD-TTg amends and supplements provisions exempting land rent for public passenger transport enterprises to build maintenance and repair stations and parking lots. The exemption applies to the entire period of land rental in districts, cities, and towns under centrally governed municipalities without geographical limitation for public passenger transport enterprises using buses.

Document No.55/2012/QĐ-TTg
Document typeDecision
Issuing authorityMinistry of Justice
Signed byNguyễn Tấn Dũng — Thủ tướng
Updated25/06/2026
SectorFinance
FieldUncategorized
Issued date19/12/2012
Effective date15/02/2013
Expiry date03/01/2020
StatusExpired
✦ Smart summary

Decision No. 55/2012/QD-TTg amends and supplements provisions exempting land rent for public passenger transport enterprises to build maintenance and repair stations and parking lots. The exemption applies to the entire period of land rental in districts, cities, and towns under centrally governed municipalities without geographical limitation for public passenger transport enterprises using buses.

Scope of application

Enterprises established and operating under the Enterprise Law and the Cooperative Law for public passenger transport in districts, cities, and towns under centrally governed municipalities.

Key points

  • Public passenger transport enterprises are exempted from land rent for the entire period of land rental for the area used to construct maintenance and repair stations and parking lots in districts, cities, and towns under centrally governed municipalities.
  • For public passenger transport enterprises using buses, the exemption from land rent applies throughout the entire geographical area without limitation within districts, cities, and towns.
  • Areas not used for constructing maintenance and repair stations and parking lots must pay land rent according to current regulations.

🌐 Social impact of this document

  • Positive impact: Reducing costs for public passenger transport enterprises, supporting the development of public bus transportation.
  • Negative impact: May impose financial burdens on local budgets if areas not used for constructing maintenance and repair stations and parking lots must pay land rent.

❓ Frequently asked questions

How long are public passenger transport enterprises exempted from land rent?

Public passenger transport enterprises are exempted from land rent for the entire period of land rental for the area used to construct maintenance and repair stations and parking lots.

Where does the exemption from land rent apply for public passenger transport enterprises using buses?

The exemption from land rent applies throughout the entire geographical area without limitation within districts, cities, and towns.

Which area must pay land rent?

Areas not used for constructing maintenance and repair stations and parking lots must pay land rent according to current regulations.

When does this Decision take effect?

This Decision takes effect from February 15, 2013.

How many agencies are responsible for implementing this Decision?

The Minister of Finance, Chairmen of People's Committees of centrally governed municipalities, Ministers of relevant Ministries, Heads of related agencies and units are responsible for implementing this Decision.

Full text

Pursuant to …;

Regarding the amendment and supplementation of Decision No. 62/2009/QĐ-TTg dated April 20, 2009

of the Prime Minister on exemption from land rental fees for constructing maintenance and repair stations, parking lots for public passenger transport enterprises

parking lot of a business operating public passenger transportation

___________________________

 

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

Pursuant to the Land Law dated November 26, 2003;

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;

Pursuant to Decision No. 280/QĐ-TTg dated March 8, 2012 approving the development plan for public passenger bus transportation from 2012 to 2020;

At the proposal of the Minister of Finance;

The Prime Minister issues this Decision amending and supplementing Decision No. 62/2009/QĐ-TTg dated April 20, 2009 of the Prime Minister on exemption from land rental fees for constructing maintenance and repair stations, parking lots for public passenger transport enterprises,

Article 1. Amends and supplements Article 1 of Decision No. 62/2009/QĐ-TTg dated April 20, 2009 of the Prime Minister as follows:

"Article 1. Enterprises established and operating under the Enterprise Law and the Cooperative Law shall be granted land rental by the State for public passenger transport business in districts, cities, and towns under centrally governed municipalities, which shall be exempted from land rental fees for the entire duration of the lease for the area used to construct maintenance and repair stations, parking lots (including ticket sales areas, management and operation areas, and public service areas) serving public passenger transport activities.

For bus public passenger transport enterprises, the exemption from land rental fees as provided above shall apply to all areas without being limited to districts, cities, and towns under centrally governed municipalities.

As for the area not used for the aforementioned purposes (if any), land rental fees shall be paid according to current regulations."

Article 2. Implementation clause

This Decision takes effect from February 15, 2013.

Article 3. Implementation Organization

The Minister of Finance, Chairpersons of People's Committees of centrally governed municipalities, Ministers of Ministries, Heads of agencies and units related shall be responsible for implementing this Decision.

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55/2012/QĐ-TTg
Decision No. 55/2012/QD-TTg Amending and Supplementing Decision No. 62/2009/QD-TTg dated April 20, 2009 of the Government on Exemption from Land Rent for Building Maintenance and Repair Stations and Parking Lots for Public Passenger Transport Enterprises
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