Decision No. 62/2009/QĐ-TTg exempts land rental fees for public passenger transport enterprises to construct maintenance stations, repair workshops, and parking lots in districts and cities under provincial/provincial-level municipalities. The exemption applies only to the land area serving public passenger transport activities.
Scope of application
Public passenger transport enterprises are allowed by the State to lease land in districts and cities under provincial/provincial-level municipalities.
Key points
- Enterprises are exempted from paying land rental fees for the entire duration for the land area used to construct maintenance stations, repair workshops, and parking lots serving public passenger transport activities.
- Land areas not used for the aforementioned purposes must pay land rental fees according to current regulations.
- Enterprises are not permitted to transfer, contribute capital, mortgage, or guarantee with the value of the land use rights that have been exempted; they may only do so with other assets.
- If enterprises no longer need to use the land or use it for purposes other than those specified, the State will reclaim the land and handle the assets invested on the land in accordance with the laws on land.
- This Decision takes effect from June 15, 2009.
🌐 Social impact of this document
- Positive impact: Reduces costs for enterprises, supports the development of the public passenger transport industry.
- Negative impact: May lead to wastage of land if enterprises do not use it for the intended purpose.
❓ Frequently asked questions
For how long are enterprises exempted from paying land rental fees?
Enterprises are exempted from paying land rental fees for the entire duration of the land lease for the land area used to construct maintenance stations, repair workshops, and parking lots serving public passenger transport activities.
What land area must pay land rental fees?
Land areas not used for constructing maintenance stations, repair workshops, and parking lots serving public passenger transport activities must pay land rental fees according to current regulations.
Are enterprises allowed to transfer the land use rights that have been exempted?
No, enterprises are not permitted to transfer, contribute capital, mortgage, or guarantee with the value of the land use rights that have been exempted; they may only do so with other assets.
What happens if enterprises no longer need to use the land?
If enterprises no longer need to use the land or use it for purposes other than those specified, the State will reclaim the land and handle the assets already invested on the land in accordance with the laws on land.
When does this Decision take effect?
This Decision takes effect from June 15, 2009.
Full text
Article 1. Enterprises established and operating under the Enterprise Law, State Enterprise Law, and Cooperative Law shall be exempted from land rent for the entire duration of their land lease for constructing maintenance stations, repair facilities, parking lots (including ticket-selling areas, management and control zones, public service areas) serving public passenger transport activities when leasing land for public passenger transport operations in districts, cities, and towns within centrally governed municipalities.
For land areas not utilized for the aforementioned purposes (if any), land rent must be paid according to current regulations.
Article 2. The procedures, formalities, and authority for deciding on exemption from land rent shall be carried out in accordance with current government regulations and the Ministry of Finance's guidelines on collecting land rent.
Article 3. Enterprises granted land leases and exempted from land rent as stipulated in Article 1 of this Decision shall not be permitted to transfer, contribute capital, mortgage, or guarantee by the value of land use rights for the exempted land area; they may only transfer, contribute capital, mortgage, or guarantee by assets belonging to them that have been invested on the land in accordance with laws governing land.
In cases where enterprises no longer require the use of land or use it for purposes other than constructing maintenance stations, repair facilities, and parking lots (including ticket-selling areas, management and control zones, public service areas), the State shall reclaim the land and handle the assets already invested on the land in accordance with laws governing land.
Article 4. Implementation Provisions
This Decision takes effect from June 15, 2009.
Article 5. Implementation
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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