Decision No. 876/1997/QĐ-TTg on reducing and delaying payment of land use fees for officials and employees who must transfer to a new province due to provincial division.

Decision No. 876/1997/QĐ-TTg stipulates the reduction and delay in payment of land use fees for officials and employees who must transfer to a new province due to provincial division. The maximum reduction does not exceed 60% of the land price, with a delay period ranging from 2 to 5 years depending on the case.

Số hiệu876/1997/QĐ-TTg
Loại văn bảnDecision
Cơ quan ban hànhCentral Account
Người kýNguyễn Công Tạn — Phó Thủ tướng
Cập nhật02/07/2026
Lĩnh vựcUncategorized
Ngày ban hành16/10/1997
Ngày áp dụng31/10/1997
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Decision No. 876/1997/QĐ-TTg stipulates the reduction and delay in payment of land use fees for officials and employees who must transfer to a new province due to provincial division. The maximum reduction does not exceed 60% of the land price, with a delay period ranging from 2 to 5 years depending on the case.

Đối tượng áp dụng

Officials and employees who need to transfer from the old provincial capital to the new provincial capital due to provincial division for work requirements and duties.

Các điểm cốt lõi

  • Official and employee households transferring from the old provincial capital to the new provincial capital due to provincial division may have their land use fees reduced or delayed, with a maximum reduction of up to 60% of the land price (Article 1).
  • Officials and employees who have formed households but were not allocated residential land in the old provincial capital before the provincial division can now be allocated residential land in the new provincial capital and may have their land use fees reduced and payment delayed for 2 years (Article 1).
  • Officials and employees who were allocated residential land in the old provincial capital and are now being allocated residential land in the new provincial capital may delay payment of land use fees for up to 5 years (Article 1).
  • Those who have rendered meritorious service to the revolution and are eligible for support under Decision No. 118-TTg dated February 27, 1996, issued by the Prime Minister, may receive additional support, but the total reduction and support shall not exceed the amount of land use fees payable (Article 2).
  • The Chairperson of the People's Committee of each province is responsible for reviewing the beneficiaries under this Decision and specifying the specific levels of reduction according to this Decision (Article 3).

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Reducing the financial burden on officials and employees transferring jobs, facilitating their adaptation to new living conditions.
  • Negative impact: May cause inequality between those not eligible for reductions and those who have received preferential treatment.

❓ Câu hỏi thường gặp

What percentage of land use fees can officials and employees have reduced?

The maximum reduction does not exceed 60% of the land price, as stipulated in Article 1 of this Decision.

How long can the payment of land use fees be delayed?

The delay period ranges from 2 to 5 years depending on the specific circumstances. Specifically, households of officials and employees who had formed but were not allocated residential land in the old provincial capital before the provincial division may have their payment delayed for 2 years (Article 1).

How are those who have rendered meritorious service to the revolution supported regarding land use fees?

Those who have rendered meritorious service to the revolution and are eligible for support under Decision No. 118-TTg dated February 27, 1996, issued by the Prime Minister, may receive additional support, but the total reduction and support shall not exceed the amount of land use fees payable (Article 2).

How many cases are eligible for preferential treatment regarding land use fees?

Officials and employees who need to transfer from the old provincial capital to the new provincial capital due to provincial division for work requirements and duties, or households of officials and employees who had formed but were not allocated residential land in the old provincial capital before the provincial division (Article 1).

When does this Decision take effect?

This Decision takes effect 15 days after its issuance date, as stipulated in Article 4.

Toàn văn

PRIME MINISTER

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 876/1997/QĐ-TTg
Hanoi, October 16, 1997

DECISION

Regarding reduction and deferred payment of land use fees for cadres, workers, and employees when transferring work to a new province due to provincial division

 when transferring work to a new province due to provincial division
__________

 PRIME MINISTER

Pursuant to the Government Organization Law dated September 30, 1992;

Pursuant to Clause 3, Article 12 of Decree No. 89/CP dated August 17, 1994 of the Government on the collection of land use fees and land administration fees;

At the proposal of the Chairmen of the People's Committees of the provinces and the Minister of Finance,

Pursuant to …;

Article 1. Cadre, worker, and employee households that must move from the old provincial capital to the new provincial capital due to provincial division and are now allocated land for housing in the new provincial capital shall be entitled to a reduction or deferred payment of the land use fee.

Cadre, worker, and employee households that have formed but have not yet been allocated land for housing in the old provincial capital before the provincial division, and are now allocated land for housing in the new provincial capital, shall be eligible for a reduction in the land use fee and a two-year deferral of payment of the land use fee, starting from the date of the land allocation decision.

 Cadre, worker, and employee households that have already been allocated land for housing in the old provincial capital and are now allocated land for housing in the new provincial capital shall be entitled to a five-year deferral of payment of the land use fee, starting from the date of land allocation.

The area of land for housing for cadre, worker, and employee households shall be determined by the Chairman of the People's Committee of the province in accordance with the actual conditions of the locality and the general regulations of the State.

The specific amount of reduction in the land use fee shall be decided by the Chairman of the People's Committee of the province, but shall not exceed 60% of the land use fee payable based on the land price set by the People's Committee of the province according to the framework of land prices issued together with Decree No. 87-CP dated August 17, 1994 of the Government.

Article 2. Cadre, worker, and employee households referred to in Article 1 of this Decision, if they belong to the category of persons who have rendered meritorious service to the revolution and have not yet received support for land use fees under Decision No. 118-TTg dated February 27, 1996 of the Prime Minister, in addition to being entitled to a reduction in land use fees under this Decision, shall also be supported with land use fees in the new province, but the total amount of reduction and support for land use fees for a cadre, worker, and employee household shall not exceed the land use fee payable.

Article 3. The Chairmen of the People's Committees of the newly divided provinces shall be responsible for reviewing the eligible subjects, specifying the specific amount of reduction according to this Decision and the current State regulations.

The Ministry of Finance shall be responsible for guiding and supervising the implementation of the reduction of land use fees as stipulated in this Decision.

Article 4. This Decision shall take effect fifteen days after its issuance. In cases where cadre, worker, and employee households have been allocated land for housing in the new provincial capital before the issuance of this Decision and have paid the land use fee in accordance with Decree No. 89-CP dated August 17, 1994 of the Government, they shall be refunded the amount paid according to the reduction specified in this Decision. In cases where infrastructure support has already been provided, the reduction amount specified in this Decision shall be reduced by the amount of infrastructure support provided.

Article 5. The Ministers of the Ministries, the Heads of agencies equivalent to Ministries, agencies under the Government, and the Chairmen of the People's Committees of the centrally governed cities related to this matter shall be responsible for implementing this Decision.

Deputy Prime Minister
DEPUTY PRIME MINISTER 

Nguyen Cong Tan
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Bản đồ quan hệ

876/1997/QĐ-TTg
Decision No. 876/1997/QĐ-TTg on reducing and delaying payment of land use fees for officials and employees who must transfer to a new province due to provincial division.
In effect

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