Decree No.45/2014/ND-CP Providing Collection of Land Use Tax

This Decree provides the collection of land use levy.

DECREE 

PROVIDING THE COLLECTION OF LAND USE LEVY (*)

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the November 29, 2013 Land Law;

Pursuant to the December 16, 2002 Law on the State Budget;

Pursuant to the November 29, 2005 Investment Law;

Pursuant to the November 29, 2006 Law on Tax Administration and the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the June 20, 2012 Law on Price;

Pursuant to the June 3, 2008 Law on Promulgation of Legal Documents;

At the proposal of the Minister of Finance,

The Government promulgates the Decree providing the collection of land use levy.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides the collection of land use levy in the following cases:

1. The State allocates land with land use levy.

2. The State permits the change from agricultural land or non-residential non-agricultural land to residential land or commercial land for cemeteries or graveyards which is subject to land use levy.

3. The State recognizes land use rights for current land users that are obliged to pay land use levy.

Article 2. Land use levy payers

1. Entities allocated land by the State for use in the following cases:

a/ Households and individuals that are allocated residential land;

b/ Economic organizations that are allocated land for implementing investment projects on construction of houses for sale or for combined sale and lease;

c/ Overseas Vietnamese and foreign-invested enterprises that are allocated land for implementing investment projects on construction of houses for sale or for combined sale and lease;

d/ Economic organizations that are allocated land for implementing investment projects on infrastructure of cemeteries or graveyards for transfer of the rights to use land with infrastructure (below refereed to as land for cemeteries or graveyards);

dd/ Economic organizations that are allocated land for construction of multi-story buildings for multiple purposes, including the area of houses for sale or for combined sale and lease.

2. Current users of land permitted by the State for change of use purpose to residential land or land for cemeteries or graveyards in the following cases:

a/ Agricultural land or non-agricultural land is allocated without land use levy and now permitted by a competent state agency for change to residential land or land for cemeteries or graveyards;

b/ Agricultural land is allocated by the State with land use levy and changed to residential land or land for cemeteries or graveyards with land use levy;

c/ Non-agricultural land (that is not residential land) is allocated by the State with land use levy and changed to residential land with land use levy;

d/ Agricultural land or (non-residential) non-agricultural land is leased by the State and now changed to residential land or land for cemeteries or graveyards concurrently with the shift from land lease to land allocation with land use levy.

3. Households and individuals that are currently using residential land or non-agricultural land and have such land recognized by the State as land used for a long term before July 1, 2014, shall, upon grant of certificates of land use rights and ownership of houses and other land-attached assets (below refereed to as certificates), fulfill financial obligations under Articles 6, 7, 8 and 9 of this Decree.

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Article 22. Effect

1. This Decree takes effect on July 1, 2014.

2. This Decree replaces the Government’s Decree No. 198/2004/ND-CP of December 3, 2004, on the collection of land use levy; the Government’s Decree No. 44/2008/ND-CP of April 9, 2008, amending and supplementing a number of articles of the Government’s Decree No. 198/2004/ND-CP of December 3,2004, on the collection of land use levy; and the Government’s Decree No. 120/2010/ND-CP of December 30,2010, amending and supplementing a number of articles of the Government’s Decree No. 198/2004/ND-CP of December 3, 2004, on the collection of land use levy.

Article 23. Implementation responsibility

Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and organizations, households and individuals using land shall implement this Decree.-