This document provides guidance on the exemption from payment of land use fee (LUF) for high-rise apartment building construction projects when implementing Decree No. 71/2001/NĐ-CP of the Government. The document specifies the conditions and extent of exemptions or reductions in LUF for eligible projects.
Đối tượng áp dụng
Project investor for high-rise apartment building construction
Các điểm cốt lõi
- High-rise residential projects with five floors or more in Hanoi and Ho Chi Minh City, three floors or more in other provinces/cities; having a closed-apartment structure, common staircases, and walkways are exempt from LUF (Article 2).
- Residential projects where the land use area for housing is at least 60% of the total construction land area as high-rise apartments also qualify for exemption from LUF (Article 2).
- If a project includes both high-rise apartment buildings and other types of residential units, the investor still receives an exemption from LUF for the high-rise portion but only a reduction of 50% in LUF for the remaining part (Article 2).
- Exemptions or reductions in LUF apply from the date Decree No. 71/2001/NĐ-CP takes effect.
- Projects approved before Decree No. 71/2001/NĐ-CP took effect still benefit under Decree No. 51/1999/NĐ-CP.
🌐 Tác động xã hội từ văn bản này
- To help reduce investment costs for project investors of high-rise apartment buildings.
- Encourage the development of high-rise residential projects, contributing to solving land and population density issues in urban areas.
- Create favorable conditions to attract investment in the real estate sector.
❓ Câu hỏi thường gặp
Which projects are exempt from payment of land use fee?
High-rise apartment building construction projects with five floors or more in Hanoi and Ho Chi Minh City, three floors or more in other provinces/cities; having a closed-apartment structure, common staircases, and walkways.
What residential projects are eligible for a 50% reduction in land use fee?
If a project includes both high-rise apartment buildings and other types of residential units (such as attached houses, villas...), the investor is only exempt from LUF for the high-rise portion but receives a 50% reduction in LUF for the remaining part.
When do exemptions or reductions in land use fee apply?
From the date Decree No. 71/2001/NĐ-CP takes effect.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8952 TC/TCT DATED AUGUST 15, 2002
REGARDING EXEMPTION FROM PAYMENT OF LAND USE FEE FOR CONSTRUCTION OF HIGH-RISE APARTMENTS
HIGH-RISE APARTMENT BUILDING
TO: PROVINCE AND CITY TAX AUTHORITIES UNDER THE CENTRAL GOVERNMENT
Currently, some localities and units encounter difficulties in implementing the exemption from payment of land use fee (LUF) for constructing high-rise apartments when applying Decree No. 71/2001/NĐ-CP dated October 5, 2001 of the Government on preferential investment in housing construction for sale or lease; after receiving comments from the Ministry of Construction, the Ministry of Planning and Investment, and the General Department of Land Administration, the Ministry of Finance provides guidance as follows:
When implementing a project, the investor must comply with detailed planning approved for each type of land such as: residential land, traffic land, construction land for public facilities… to determine which types of land require payment of LUF or are exempt from it.
Article 2 of Decree No. 71/2001/NĐ-CP cited above stipulates that housing projects shall be granted preferential conditions:…
"1. High-rise residential projects (5 floors or more in Hanoi and Ho Chi Minh City, 3 floors or more in other provinces and cities); with a closed apartment structure, common staircases and corridors…
2. Housing projects where the proportion of land used for high-rise apartments is at least 60% of the total construction land area."
Based on the above provisions, for housing projects to construct high-rise apartments for sale or lease, if there are no other types of residential buildings and if they meet the conditions specified in Clause 1, Article 2 of Decree No. 71/2001/NĐ-CP cited above, then the entire land area used for constructing high-rise apartments (including unused areas and pathways within the project) shall be exempt from LUF.
For projects that construct both high-rise apartments and other types of residential buildings (detached houses, villas, garden houses…), if they meet the two conditions specified in Article 2 of Decree No. 71/2001/NĐ-CP cited above, then LUF shall be exempt for the land area used to construct high-rise apartments (including unused areas and pathways within the high-rise apartment complex) and reduced by 50% for other residential buildings' construction land area (including unused areas) within the project's approved scope.
The above exemptions and reductions in LUF shall be applied to housing projects for sale or lease that are approved by competent authorities after Decree No. 71/2001/NĐ-CP cited above comes into effect. For cases where a project was approved before the effective date of Decree No. 71/2001/NĐ-CP, if it received preferential treatment on LUF under Decree No. 51/1999/NĐ-CP dated July 8, 1999 of the Government, such preferences shall continue to apply for the remaining duration of the project.
Provincial and city tax authorities under the central government shall implement exemptions and reductions in LUF for units within their jurisdiction based on current land use fee collection regulations and the guidance provided above.
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