The Decree 45/2014/nd-Cp: Regulations On Land Use Charge

Original Language Title: Nghị định 45/2014/NĐ-CP: Quy định về thu tiền sử dụng đất

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The DECREE regulates land use charge _ _ _ _ _ _ _ _ _ _ based on Government Organization Law of 25 December 2001;
Pursuant to the law of the land on November 29, 2013;
Pursuant to the law on State budget of 16 December 2002;
Pursuant to the law on investment of 29 November 2005;
Pursuant to the law on tax administration of 29 November 2006; Law on amendments and supplements to some articles of the law on tax administration on November 20, 2012;
Pursuant to the law Reviews on June 20, 2012;
Pursuant to the law enacting the legal text on 03 June 2008;
According to the recommendation of the Minister of finance, the Government issued the decree regulating the amount of land use.
Chapter I GENERAL PROVISIONS article 1. Scope of this Decree regulates land use charge in case: 1. the State assigns land use charge.
2. State that allows the transfer of land use from agricultural land to non-agricultural land, not the land in to land or land to the cemetery, the cemetery has a business purpose in the case of paid use of land.
3. the State recognizes the right to use the land for the use of land in the case of paid use of land.
Article 2. Collect objects to use land 1. The State land to be used for the following purposes: a) households and individuals, was given the land in;
b) economic organization was assigned the land to implement investment projects to build houses for sale or to sell combined for rent;
c) Vietnam Who settled in foreign enterprises, foreign investment was allocated land for investment projects to build houses for sale or to sell combined for rent;
d) economic organization was given the land make infrastructure investment project to the cemetery, the cemetery to the transfer of land use right associated with infrastructures (hereinafter referred to as the land of the cemetery, the cemetery);
DD) Organization of Economic Affairs land to build high-rise mixed works, which has an area of houses for sale or to sell the rental mix.
2. People are using State land is allowed to transfer the land to land use or land in the cemetery, the cemetery in the following cases: a) of agricultural land, land for non-agricultural origin are assigned not to collect money to use land, now the State Agency has the authority to allow conversion to the ground in or cemeteries , graveyard;
b) native agricultural land be delivered to the State charge of land use conversion to the ground in the cemetery, the cemetery land or charge land use;
c) non-agricultural Land (not the land) is derived by the State Affairs charge land use conversion to the ground in charge of land use;
d) agricultural land, non-agricultural land (not the land) is derived by the State rents now transitioned to the ground in the cemetery, cemetery or land simultaneously with the transfer from leasing land to the land charge land use.
3. Households, individuals are using the land to do houses, non-agricultural land by the State recognized the long term before 1 July 2014 when the certification of land use, ownership and other properties tied to the ground (hereinafter referred to as the certificate) must make financial obligations according to the provisions of article 6 , Article 7, article 8 and article 9 of this Decree.
Article 3. The land use fee-based users of the land is State land, the transfer of the land use purpose, recognition of land use land use money to be paid in accordance with the law of the land and is determined on the following bases: 1. Land area assigned, transferred the purpose of use , recognized the right to use the land.
2. Purpose of use of the land.
3. Land prices computer collect money using the land: a land as land Prices) by the people's committees of provinces and cities directly under the Central Government (hereinafter referred to as the provincial people's Committee) rules applicable in the case of households, individuals are recognized the right to land use, land-use transfer for an area of land in the limits.
The identification of an area of land in the limits at this Point to ensure the principle of every household (including household formed by separate households according to the provisions of the law), the only individuals identified land in land allocation in the limit or limits of land recognized in once and within a province , central cities.
The case of households, individuals have more plots of land within a province, central cities, the household, that individual was incremental land of plots of land to identify land in land allocation in the limit or limits of land in recognition but the total land area of selection does not exceed allocated land in or recognized limit of land in where local choice.
Household, personal responsibility before the law about the truthfulness, accuracy of the Declaration of area of land plots of land in the limits or the limits recognized ground in applied land use charge calculation; If caught cheating will manifest result paid use of land under the provisions of the law of the land and sanctioned under the provisions of tax legislation.
b) specific land Prices are determined by the direct comparison method, extraction of surplus income, subtract, stipulated in the Government's Decree on land prices apply in the following cases:-determine the amount of land used for an area of computer land use charge of land plots or land value (calculated according to the price of land in the land price) from 30 billion to come up for the central cities; from 10 billion or more for the mountainous region; from 20 billion or more for the rest of the case: the Organization was given the land not through auctions of land use rights land use purpose, recognizing the right to use land; households and individuals, was given no land through auctions of land use; recognition of land use rights land use purposes for land in the beyond limits.
-Determine the auction starting price of land use right when the State allocated land there collect money through land use land use rights auction.
c) specific land Price is determined by the method of land price adjustment factor applicable to the cases area computer collect money using the land of land plots or land value (calculated according to the price of land in the land price) under 30 billion to the central cities; under 10 billion for the mountainous region; below 20 billion for the remaining provinces apply to determine the amount of land used in cases of:-held State land land use charge not through auctions of land use, land-use rights recognized, allowing the transfer of the land use purpose;
-Household, individual State land not through auctions of land use;
-Households, individuals are recognized by State land use rights, allowing transfer of land uses for land in the beyond limits.
Every year, the provincial people's Committee of regulation of land price adjustment factor to apply to the case specified at this point.
Chapter II SPECIFIC PROVISIONS section 1 CURRENCY MONEY USES the LAND for SPECIFIC CASES article 4. Collect money when the State land use land 1. Economic organizations, households, individuals are assigned State land with land use money through auctions of land use, the land use money in land land use charge (x) with land prices hit the auction of the land use purpose of the auction.
2. Economic organizations, households, individuals are assigned State land with land use does not collect money through auctions of land use, the land use money payable is determined by the following formula: land use Money = price of land land use charge calculation according to the land use purpose x land must pay land use-land use Money to be reduced According to the provisions of article 12 of this Decree (if applicable)-compensation clearance, be deducted from the proceeds of land use (if any) in which: a) the land must pay money to use the land is land charge on land use decisions of competent State agencies.
b) Reviews land land use charge calculation is determined according to the provisions of point b, point c of paragraph 3 of article 3 of this Decree.
c) indemnification, the clearance was deducted money to use land as compensation, resettlement assistance and funding organizations make compensation, clearance under the scheme are the competent State agencies for approval that investors have voluntarily for the State.
3. the housing works case, works mix lot of stories attached to the land is State land allocation for multiple objects using the land use money allocated for the object and use.
4. The Ministry of finance this specific instructions.
Article 5. Collect money when transferring land use land use purpose 1. With regard to economic organization: a) Moved from agricultural lands, non-agricultural land be delivered not collect money to land in land use; transfer from agriculture, non-agricultural land be delivered to the land use charge not cemeteries, graveyards, the currency 100% use of land according to the price of the land after the transfer purpose.
b) Switch the purpose of use from agricultural land to non-agricultural land is not land in State Affairs land land use or collect money for leasing land to land in the then collect money using the land as follows:-the case of the State agricultural land, land for non-agricultural land is not in charge of land use before 1 July 2014 , when it was moved to the ground in purpose then the paid use of land by the difference between the money price of land by land use in minus (-) land use money calculated according to the price of land type before moving on to the purpose of the time limit for the remaining land use at the time are competent State agencies for permission to transfer the land use purpose.

-The case of the State agricultural land rental, non-agricultural land is not land in the form of paid land rent every year, when it was moved to the ground in purpose with moving from land to land, then the submitter rental 100% use of land according to the land prices in at the time was the State Agency has the authority to allow the transfer of the land use purpose.
-The case of the State agricultural land rental, non-agricultural land is not land in the form of paid land rent once, when it was moved to the ground in purpose with moving from land to land rental, the paid use of land by the difference between the money price of land by land use in minus (-) ground rent payable per category before moving the purpose of land use term remaining at the time are competent State agencies for permission to transfer the land use purpose.
For the land of the Organization's business units autonomy public finance, State enterprises under central management, provincial people's Committee decided to transfer the land use purpose along with the conversion of the use of property in accordance with the unanimous opinion of the Ministry of finance.
c) Turn the purpose of use from agricultural land to be State land there collect money using the land or lease the land to the land of the cemetery, the cemetery then collect money using the land according to the principle specified in point b of this Paragraph.
d) Switch the purpose of land use for economic organization case the assignee the right to use the land legally under the law of the land to implement investment projects that aim to transfer the land use land use charge as follows:-economic organization case the assignee the right to use the land to implement investment projects that are moving purpose land use to residential land, cemeteries, cemetery, the paid use of land according to the land prices specified in point b, point c of paragraph 3 of article 3 of this Decree of the soil after the transfer of the land use purpose.
-Economic organization funds paid to the assignee the right to use the land is deducted from the amount payable on conversion land use purposes. This amount is determined by the price of the land use purpose the assignee at the time are competent State agencies for permission to transfer the land use purpose but does not exceed the amount of compensation, the corresponding support with cases of State land under the provisions of the law.
-Economic organization funds paid to the assignee the right to use the land mentioned above are defined as follows: + case land prices to charge land use category after moving the purpose determined by the adjustment coefficient method in land prices, the price of land type assignee is also determined by the adjustment coefficient method in land prices.
+ The case land prices to charge land use category after moving the purpose defined by the direct comparison method, extracting surplus, income, minus the price of the land the assignee also determined under this method.
2. for household, personal: a) transfer from the soil of the garden, the pond in the same land plots in residential housing have not been recognised as land as stipulated in Paragraph 6 to article 103 of law of the land to the land; switch from the native land is the land of the garden, the pond associated houses but the land use right transfer, or due to unit of measure when drawing maps from before 1 July 2004 measuring himself separated into separate plots of land to collect money in the land use by 50% of the difference between the money price of land by land use in with a history land prices of farmland at the time have decided to move the purpose of competent State agencies.
b) Moved from agricultural land be delivered to the State don't collect money using the land to land in the amount of land use by the level difference between the money price of land by land use in land use with the prices of farmland at the time have decided to move the purpose of competent State agencies.
c) Move the purpose from non-agricultural land is not land to land in the then collect money using the land as follows:-cases are non-agricultural land use has been recognized by State land use there stable shelf life, long before 1 July 2004 which is not delivered by the State land or lease When moving the goal to land in the then not paid land use.
-Cases are non-agricultural land uses in the form of the State Affairs of the land charge land use before 1 July 2014, when it was moved to the ground in purpose then collect money using the soil by the difference between the money price of land by land use in the use of land by non-agricultural land price of the land-use term remaining at the time of have decided to move the purpose of competent State agencies.
-State case for non-agricultural land is not land in the form of paid land rent for the whole period, when it was moved to the ground in purpose with moving from land to land rental, the paid use of land by the difference between the money price of land by land use in minus (-) ground rent payable once measured the Earth non-agricultural land use period of rest at the time have decided to move the purpose of competent State agencies.
-The case of non-agricultural land uses are not the Earth in the form of State land rental to pay annual rent shall collect the money 100% by land use land use money calculated according to the price of land in time have decided to shift the purpose of competent State agencies.
d) Switch the purpose of land use are derived from the assignee the right to use the land legally under the law of the land use the land to land at the base on the origin land the assignee to collect money to use land according to the level specified in point a, point b, point c of this paragraph.
3. The Ministry of finance this specific instructions.
Article 6. Collect money using the land when land use rights recognition (certification) for households and individuals, for the land used is stable before 15 October 1993 without a in the document prescribed in clause 1 Article 100 land Laws 1. Households, individuals are using the land for housing, other buildings from before June 15, 1993; at the time of starting to use land without one of the violations as stipulated in article 22 of the Government Decree detailing implementation of some articles of the law of the land, if the certificate is granted, the amount of land used as follows: a) the case of the housing land use the land does not have to pay to use the land for land in are used in land recognized limit for each individual household; for land in the beyond limits in recognition (if any) must pay 50% of land use land use money as the price of land specified in point b, point c of paragraph 3 of article 3 of this Decree at the time have decided to recognize the land use right of competent State agencies.
b) land use case there is not the construction of housing, if granted land use right certificate for production of non-agricultural business as State land forms there collect money using the land with long shelf then not paid land use.
2. Households, individuals use land to in which at the time began using the land one has the violation according to the provisions of article 22 of the Government Decree detailing implementation of some articles of the law of the land, but now if granted land use right certificates in the 50% to be paid money for land use land in Recognizing the limits of land in land prices specified in the price list; filed 100% land use money for the land beyond the limits of land recognized in land prices specified in point b, point c of paragraph 3 of article 3 of this Decree at the time have decided to recognize the land use right of competent State agencies.
Land use case there is not the construction of housing, if granted land use right certificate for production of non-agricultural business as land forms there collect money using the land with long-term use, the term must pay 50% of land use money as the price of land specified in point b , Point c paragraph 3 of article 3 of this Decree of soil non-agricultural business have the highest land use period specified in paragraph 3 Article 126 the law of the land at the time of a decision recognizing the right to use the land of competent State agencies.
Article 7. Collect money using the land when land use rights recognition (certification) for households and individuals, for the land has been in use since 15 October 1993 to before 1 July 2004 without papers specified in clause 1 Article 100 land Laws 1. Households, individuals are using land and at the beginning of the use of land does not have one of these violations as stipulated in article 22 of the Government Decree detailing implementation of some articles of the law of the land, if the certification is then collect money using the land as follows : a) the case of households, individuals are using the land to housing land use paid 50% of the money for the land use land in land allocation limits in land prices specified in the price list; for land in the beyond limits (if any) must be filed by 100% of the money to use land according to the land price regulation point b, point c of paragraph 3 of article 3 of this Decree at the time have decided to recognize the land use right of competent State agencies.
b) land use case there is not the construction of housing, if granted land use right certificate for production of non-agricultural business as land forms there collect money using the land with long-term use, the term must pay 50% of land use money as the price of land specified in point b , Point c paragraph 3 of article 3 of this Decree of soil non-agricultural business have the highest land use period specified in paragraph 3 Article 126 the law of the land at the time of a decision recognizing the right to use the land of competent State agencies.

2. Households, individuals use land in that at the moment of starting to use land already has one of the violations as stipulated in article 22 of the Government Decree detailing implementation of some articles of the law of the land but now if granted land use right certificates in the 100% to be paid money to use land under the land specified in the table land prices for the land in land allocation limit; for the area beyond the limits of land communication in (if any), to be paid 100% of the money to use land according to the land prices specified in point b, point c of paragraph 3 of article 3 of this Decree at the time have decided to recognize the land use right of competent State agencies.
Land use case there is not the construction of housing, if granted land use right certificate for production of non-agricultural business as land forms there collect money using the land with long-term use, the time limit to submit 100% of the money to use land according to the land prices specified in point b , Point c paragraph 3 of article 3 of this Decree of soil non-agricultural business have the highest land use period specified in paragraph 3 Article 126 the law of the land at the time of a decision recognizing the right to use the land of competent State agencies.
Article 8. Collect money using the land when land use rights recognition (certification) for households and individuals, for land in the incorrect assigned origin authority before 1 July 2004 1. Land use cases have stable housing, the State agency certification authority shall collect money using the land as follows: a) the case of the housing land use from before June 15, 1993 and have proof of the money already paid to the Agency the Organization, to be used when land is granted a certificate not paid land use.
b) land use cases have stable housing in the period from October 1993 to July 2004 and have proof has paid for land use, land-use charge as follows:-If proof has paid for land use in the correct level of currency regulation of the law of the land in 1993, does not collect money using the land;
-If proof has paid to be on low land use than currency regulations of the land law of 1993, the amount already paid is exchange rate% have completed the paid land use and land price policy at the time was paid; part of the remaining land area made money using the land as land prices and policies at the time of a decision recognizing the right to use the land of competent State agencies.
c) land use cases have stable housing before 1 July 2004 and no proof has paid for land use, when the certification was then collect money using the land as follows: – where the ground has been used stable from before June 15, 1993, the amount of land used by 40% land use money as the price of land in for the land in land allocation limit in locally according to the land prices specified in the price list at the time the land had decided to recognize the land use right of competent State agencies; with 100% of the money to use land according to the land prices in the area beyond the limits of land communication in land prices (if any) specified in point b, point c of paragraph 3 of article 3 of this Decree at the time have decided to recognize the land use right of competent State agencies.
-Where the land has been used stable from October 1993 to before 1 July 2004, the amount of land used by 50% of the amount of land use for the area of land in the limits of land prices specified in the price list; with 100% of the proceeds of land use for the area beyond the limits of land communication in land prices (if any) specified in point b, point c of paragraph 3 of article 3 of this Decree at the time have decided to recognize the land use right of competent State agencies.
2. the remaining land area no houses (if any) are determined by the current state of agricultural land is used when the certification. If the land use proposals are converted into land in purpose and be competent State Agency certificates of land use rights in the land use money to be paid by the difference between the money price of land in land use with collect money using the land as agricultural land price at the time of the decision to transfer the purpose of house organ the water authority.
3. The Ministry of finance this specific instructions.
Article 9. Collect money using the land when land use rights recognition (certification) for households and individuals, for the land in native delivered vires or due to encroachment from July 2004 to July 2014 which today are the State certification review 1. Household, personal use land reclaimed by origin, constitute or assigned land, hired vires since July 1, 2004 and before January 1, 2014 7 but now consistent with land use planning, if the competent State bodies certified under the provisions of Clause 9 210 Land Law Thing they must submit 100% of the money use of land according to the land prices specified in point b, point c of paragraph 3 of article 3 of this Decree at the time have decided to recognize the land use right of competent State agencies.
2. where the use of land with buildings not dwellings, if granted land use right certificate for production of non-agricultural business as land forms there collect money using the land with long-term use, the time limit to submit 100% of the money to use land according to the land prices specified in point b , Point c paragraph 3 of article 3 of this Decree of soil non-agricultural business have the highest land use period specified in paragraph 3 Article 126 the law of the land at the time of a decision recognizing the right to use the land of competent State agencies.
Section 2 LONG, STEADY MONEY USING article 10. Free implementation guidelines, reduced land use 1. Households, individuals subject to exemption or reduced use of land, only to be waived or reduced once in the case: Was the State assigns to do or be allowed to transfer the land use purpose from other land to land in or to be granted land use right certificates in. 2. In many household members an be reduced land use shall be plus the reduced levels of each member into the reduced levels of both households, but reduced levels must not exceed the amount used land in land allocation limit. 3. In the case of people belonging to both beneficiaries and reduce the amount of land use under the provisions of this decree or other legal texts concerned shall be free to use the land; in the case of the reduction of land use money but there are many different discount levels prescribed in this Decree and the other legal texts concerned shall be entitled to the highest reduction levels.
4. The exemption, reduction of land use money when the State, allowing the transfer of the land use purpose according to the provisions of article 11, article 12 of this decree only made directly with objects that are free, reduced and calculated on the amount of land used to be paid according to the provisions of article 4, article 5 , Article 6, article 7, article 8 and article 9 of this Decree.
5. Not apply the exemption, reduced use of land according to the law on investment incentives for investment projects in the construction of commercial housing.
6. The use of land just enjoy free incentives, reduced land use after the implementation of procedures to be waived, reduced according to regulations.
7. economic organization was State land charge that land use be reduced use of land shall have the right and obligation in the range of value section of land use rights has paid use of land under the provisions of the law of the land.
8. in case of the use of land subject to exemption, reduction of land use money have paid land use aspirations (no perks), then perform the financial obligations on land as for cases not be waived, reduced use of land and there rights, obligations under the provisions of the law of the land as the case is State land use charge the land for the purpose of land use types respectively.
Article 11. Free free land use land use in the following cases: 1. Free use of land in the land allocation limit when using the land to housing policy, land for the people of the revolution to free use of land under the provisions of the law on people; poverty, ethnic minority households in the region have socio-economic conditions particularly difficult, the border region, Islands; use of land for the construction of social housing under the housing legislation; housing for people displaced by the disaster.
Identifying poor households according to the decision of the Prime Minister; the identification of households or individuals are ethnic minorities as stipulated by the Government.
2. Free use of land in land allocation in the limit when the first certificate for land use purposes by turning from the land is not land in to land by separate households for ethnic minority households, poor households in the commune of particularly difficult region of ethnic and mountainous communes category particularly hard because Prime Government regulations.
3. Free use of land for land is allocated in the land allocation limit for households in the fishing village, with a population living on the River, lagoon water move to the resettlement points, according to the planning, planning and project approval authority.
4. Free use of land for the land assigned in the land allocation in order to limit resettlement arrangement or delivered to households, individuals in the population, the cluster region flooding project was approved by the authority.
5. The Prime Minister decided the free use of land for other cases by the Minister of Finance on the basis of the recommendation of the Minister, the heads of ministerial agencies, government agencies, the Chairman of the provincial people's Committee.
6. The Ministry of finance this specific instructions.
Article 12. Reduce the amount of land use

1. Reduction of 50% in the soil limit land use in respect of household is ethnic minority, poor households in other areas, not in the range specified in item 2 article 11 of this Decree when the competent State bodies decisions; Accreditation (certification) first land use rights for land is used or when the purpose of use is transferred from the land is not land to land in. Identifying poor households according to the decision of the Prime Minister; the identification of households or individuals are ethnic minorities as stipulated by the Government.
2. Reduce the amount of land used for land in land allocation in the limit (including land delivery the purpose of land use certificates for people who are using land) for people with the way in which the network interface is reduced use of land under the provisions of the law on people.
3. Prime the decision reducing the amount of land used for the other case by the Minister of Finance on the basis of the recommendation of the Minister, the heads of ministerial agencies, government agencies, the Chairman of the provincial people's Committee.
4. The Ministry of finance this specific instructions.
Article 13. Authority to determine and decide on the amount of land use are long, falling 1. Based on the record, proof of subject are exempt, reduce the amount of land use provisions of article 11, article 12 of this Decree, the tax agency to determine the amount of land use and land use are exempt amounts, falling, in particular: a) Director of taxation issued land-use exemption amount reduction for economic organizations; organizations, foreign individuals, Vietnam people settled abroad.
b) Bureau Chief tax Bureau issued land-use exemption amount, down to individual households.
2. The Ministry of finance guidelines, procedures, reduced land use regulation in this.
Category 3 CURRENCY LODGING MONEY in LAND USE, article 14. Sequence identification, currency lodging money land use 1. With regard to economic organizations: the base record (information on the use of land, land, land elevation and land use purposes) by the Office of the register of land use or resource and environmental agencies to send to; the Commission's decision to base the people provincial approval of the specific land price computer collect money using the project's land or the land price, land price adjustment factor, within 5 working days from the date of the decision to approve the land prices of people's committees of provincial level or from the date of the record of the Agency of natural resources and environment (or records Declaration; of economic organizations), taxation (or authorized agencies, according to the hierarchy of laws about tax management) determine the amount of land use of notification filed land use money and send it to the Organization to use the land.
2. for household, personal: the base record (information on the use of land, land, land elevation and land use purposes) by the Office of the register of land use or resource and environmental agencies to send to; to base the decision of the Commission approved by the provincial people's reviews of specific computer land land use or charge the land price, land price adjustment coefficient and application for certification, transfer the land use purpose of personal, household; within 5 working days, the tax agency to determine the amount of land use of notification filed land use and money sent to households, individuals.
3. Cases not sufficient basis to determine the number of land-use the money within 5 working days from the date of the application, the tax authorities must be notified in writing to the Agency, organization or individual concerned to supplement the record; Once there is enough valid profile then the tax authorities to announce the paid use of land at the latest after 10 working days from the date of receipt of the additional profile enough. At the same time the tax authorities to profile track currency lodging money to use land according to the template specified by the Ministry of finance.
4. The time limit for payment of land use: a) within a period of 30 days from the date of signing the notice of tax authorities, who use land must pay a 50% deposit to use land according to the notice.
b) within the next 60 days, the use of land must pay 50% of the remaining land use according to the notice.
c) Too the time limit specified in point a, point b of this Clause, the use of land not yet sufficient amount use land according to notice slow payer filed for amounts not yet filed under provisions of the law on tax administration unless the application for land use money debit for the case to be debited.
5. in the case of land use fee base has changed, then the tax authorities to identify money back using land, notify the person who has the obligation to perform.
The case is using land has completed the financial obligations regarding land use money if people use the ground suggest adjusting the planning construction details make the financial obligations incurred by land (if available), they must submit the additional money to use land on the State budget.
6. The Ministry of finance in cooperation with the Ministry of natural resources and the environment guide the rotation profile and coordination between tax authorities, resources and the environment, finances, the State Treasury in determining, calculating and collecting the paid use of land as defined in this article.
Article 15. Handle the amount of compensation, clearance 1. With regard to the case of land development fund for compensation service organization, the clearance of land for Land Fund, who was the State of affairs of the land charge land use through auction or not auction must pay land use and compensation processing clearance, as follows: a) case was not free, reduced use of land, the State land to pay money to use the land to the State budget in accordance with the law. The refund claim, the clearance for the land development fund by the State budget execution under the provisions of the law on the State budget.
b) cases are free to use the land or be assigned the land does not collect money using the land, the State land to pay the entire amount of compensation, the clearance under the scheme are the competent State agencies for approval to the State budget, and this amount is calculated on the investment of the project; with regard to the investments of infrastructure construction, different constructions of the State shall comply with the decision of the authority.
c) cases is reduced use of land, the State land must pay compensation, clearance under the scheme are the competent State agencies for approval to the State budget and be deducted from the amount of land use. The remaining amount not yet deducted (if any) to be charged to the capital project.
2. in case the object is State land not through auctions and voluntary compensation advance clearance, according to the scheme are State bodies have the authority to approve shall be deducted in advance amount of money payable under the land use plan approved; the level of the exception does not exceed the amount payable land use. With regard to the compensation amount, the remaining clearance has not been deducted from the amount payable land use (if any) shall be charged to the capital project.
3. the Amount of compensation, the clearance specified in paragraph 1, paragraph 2 This includes compensation, resettlement assistance and funding organizations make compensation, clearance.
4. The Ministry of finance this specific instructions.
Article 16. Land use money debit 1. Households, individuals transferred land use purposes; the certification must be paid use of land according to the provisions of article 5, article 6, article 7, article 8, article 9 of this Decree and of households, individuals are assigned State land resettlement which had financial difficulties, has the aspiration debit was debited the amount payable on the land use certificate after having attached the form application for certificate or the application for transfer of land use or land records residence or debit application when receiving paid use of land. The land use is regressive repayment within a maximum of five years; After 5 years from the date the debt that hasn't paid off the debt money, land use land use land use money left by land prices at the time of repayment. The case of households, personal debt payment before maturity shall be reduced to support land use money as the support level is 2% per year of the repayment before maturity period and calculated on the amount of repayment before the term land use.
2. For cases made money using the land before the Decree has effect that owed money to use land within the time limit are debited shall be entitled to the support level of payment before maturity as specified in paragraph 1 of this article.
3. The Ministry of finance guidelines, debit and payment procedure of the debt money use the land specified in Clause 1 of this article.
Article 17. The responsibilities of the Agency and the land use in identifying and organizing the collection of land use 1. Financial institutions: a) chaired the building and the provincial people's Committee issued land price adjustment factor as defined in point c of paragraph 3 of article 3 of this Decree.
b) presiding identify the account to be deducted from the amount of land use.
c) Is a permanent body of the Council of the local land valuation, is responsible for the Organization of specific land valuation charge calculation using land on the basis of proposals by the Agency of natural resources and the environment for cases specified in point b of paragraph 3 of article 3 of this Decree to the Council report in local land valuation review before submit the provincial people's Committee decision.
2. The Agency of natural resources and environment, land registry office: determine the location, location, area, types of soil, land use, the time of delivery of the actual land (for the case to be assigned land on Land Law before 2013 have effect) as the basis for the tax authorities identify land use money to file.
3. Tax authorities: a) determine the amount of the land use, land-use amount to be exempted or reduced according to the provisions of this Decree and inform the user of land on time.

b) Organization, guidance, testing, troubleshooting, resolving complaints about currency, paid use of land under the provisions of the law on tax administration.
4. Treasury Agency: a) land use enough amount of money to the State Treasury reportedly paid use of land and not to be denied for any reason revenue.
b) not to transfer the money to the next day when got enough application of money who are responsible for implementation of the financial obligations.
5. The use of land: a) the implementation of the Declaration of land use money under the provisions of the law on tax administration and enforcement guidance documents.
b) paid land use in accordance with the deadline indicated on the notice of tax authorities.
c) deadline Too money to use land under the notice of tax authorities shall submit the money slowly filed under the provisions of article 18 of this Decree.
Article 18. Handle slowly filed the case slowly paid use of land in the State budget, the people who use the land to slow payer filed. The determination of slow money paid using of land made under the provisions of the law on tax administration and enforcement guidance documents.
Article 19. Complaints and complaints complaints and complaints about land use funds made under the provisions of the law on complaints and other documents guiding the implementation. Pending resolution, the complainant must file timely and sufficient amount of land use has been reported.
Article 20. Transitional provisions 1. The case of the economic organization was State land under the provisions of the law of the land in 2003 but came before the Decree has effect not yet fulfilled financial obligations regarding land use money shall be treated as follows: a) the case of land use money already authorized State agencies identify and notice as prescribed by the law , economic organization is responsible for continued payment of land use on the State budget according to the level of State agencies have the authority to submit notifications and slow money filed (if any) under the provisions of the law consistent with each period.
b) where land use money already authorized State agencies identify and inform, but not consistent with the provisions of the law at the time to identify and inform land use money to be paid, the provincial people's Committee based on the actual local situation steer reassessed to ensure correct provisions of the law , the amount determined to be paid more (if any) to be notified to the economic organization submit additions to the State budget and not a slow payer filed for additional revenues in the period before being reassessed. With regard to the amount of land use has been the competent State agencies identify and advance notice when reassessed, economic organizations are continuing to perform under the number announced, cases filed has not enough now to pay the missing amount of slow money and filed as specified in point a of this paragraph.
c) cases not yet competent State agencies reported paid land use and economic organizations have not filed or temporarily part of the new land use money in the State budget shall be treated as follows: land use Money temporarily filed (if any) be converted out land has paid land use (completed financial obligations) at the time of the table delivery of the actual land. Part of the land left to be paid money to use land according to the land prices and policies at the time of delivery of the actual soil and handle the slow payment of land use with respect to this case are as follows:-the case of the slow payment of land use have subjective causes from economic organizations the organizations to pay the equivalent amount of slow money paid land use under the provisions of the law on the management of tax-accordance with each period.
-The case of the slow paid use of land does not have the subjective causes from economic organizations, the organizations do not have to file the equivalent amount of slow money paid use of land.
Significant land use paid is calculated from the time of the actual land handed to the official time was reported paid into the State budget in proportion% collect money slowly filed financial obligations according to the provisions of the law consistent with each period.
d) cases have yet to hand over the land to the fact but competent State agencies remain informed land use money and economic organization has paid into the State budget, then regarded as temporarily lodged and handled as specified in point b of this Paragraph.
DD) time of delivery of the actual soil is determined as follows: – where the land has the clearance time of handing over land to the fact that the time of the decisions of the competent State bodies.
-Land case yet, the clearance time of handing over land to the fact that the time of handing over land had clearance according to the progress of land recorded in the approved investment projects; the case of the time of completion of the clearance incorrectly with the progress of land recorded in the investment project, the time of handing over land to the fact that the time of handing the land clearance was on the field.
The project has the clearance time of two years or more in the project browser does not determine the progress of the land, the land delivery of fact are made each year in line with the reality of completing the clearance.
2. Determine the amount of land used for households and individuals, was given the land in front of the House on this Decree in effect enforced: a) households, individuals are competent State agencies land do housing (new land) from October 1993 to July 2004 which has not paid land use If the competent State bodies the certification they must pay to use the land as follows:-Submit 50% of the money to use land according to the land prices in at the time of submission of valid certificates please or time of payment declaration using the land for land in land allocation limit in locally by land prices specified in the price of land.
-100% of the money Remitted to use land according to the land prices in at the time of submission of valid certificates please or time of payment declaration using the land for the land beyond the limits allocated land in local (if any) as the price of land specified in point b, point c of paragraph 3 of article 3 of this Decree.
b) households, individuals are competent State agencies land do housing (new land) after July 1, 2004 and before the Decree has effect that has not paid land use, if the competent State bodies the certification they must pay to use the land as follows :-the case of land use money already authorized State agencies identify and notice as prescribed by law at the time of determination and payment notifications using the paid land use the land to the State budget according to the level of State agencies have the authority to submit notifications and slow money filed under regulations the law consistent with each period.
-The case of land use money already authorized State agencies identify and inform, but not consistent with the provisions of the law at the time to identify and inform land use money to pay the tax authorities identify back guarantee provisions of the law. Households, individuals must pay the amount of additional land uses (if available) into the State budget and not apply a penalty slowly filed for additional revenues in the period before being reassessed. With regard to the amount of land use has been the competent State agencies identify and advance notice when reassessed, households, individuals continue to be made according to the number of reported cases, filed enough now to file missing and slow money paid use of land.
Cases not yet competent State agencies reported paid land use and households, individuals have not filed or filed a part money land use land use the money temporarily filed into State budget (if any) are exchanged out land has paid land use (completed financial obligations) at the time of there decisions. Part of the land left to be paid money to use land according to the land prices and policies at the time of there decisions and handle the slow payment of land use with respect to this case are as follows: the case of the slow payment of land use cause subjective from household , land use, the individual households, individuals must submit the equivalent amount of slow money paid use of land under the provisions of the law on the management of tax-accordance with each period.
The case of the slow payment of land use without cause subjective from household, then the individual households, individuals do not have to file the equivalent amount of slow money paid use of land.
Significant land use amounts remitted is calculated from the time of there decisions to be announced official time paid into the State budget in proportion% collect money slowly filed financial obligations according to the provisions of the law consistent with each period.
c) Reviews land land use charge calculation for cases specified in point a, point b of this Clause is the price the land according to the assigned purpose specified in point b, point c of paragraph 3 of article 3 of this Decree at the time of there decisions.
Do not apply this rule retroactive for cases already paid use of land in the State budget.
3. Land prices computer collect money using the land for households and individuals have submitted enough valid profile certification please, please transfer the land use purpose before the Decree has effect but now determine land use money: a) for land in the land allocation limit in locally land price, calculate the amount using the land as land prices specified in the price of land.
b) for addition to the quota allocation of land area in locally: the case of valid filing before 1 March 2011, the price of land land use charge calculation is the price of the land by the provincial people's Committee stipulated in land prices. Case filing valid from May 1, 2011 before the Decree has effect, land prices computer collect money using the land as land prices specified in the price list (x) land with the land price adjustment factor.

4. where the economic organizations make money, advance clearance under the scheme are State bodies have the authority to approve compensation policy, support and resettlement when the State revoked the land before the law on land 2013 has effect shall continue to be deducted the amount of the advance was to use land according to law about land use charge before the Decree has effect accordingly with each period.
5. Vietnam Who settled in foreign countries, organizations, foreign individuals are the State rents in the form of leasing the land once or join the land auction held by the State for housing construction projects land for sale or to sell in conjunction with rental of which has paid land rent by land use amounts payable as the case land land use charge for land in or under the land prices hit the auction as defined in the law of the land in 2003, if wishing to switch to the land charge to use land under the provisions of the law on land 2013 shall not pay land use.
6. Collect money when land use certificates to households, individuals are using the native land due to economic organization was State land does not collect money using the land for public employees to borrow the land to stay before 1 July 2004: a) land use case have stable housing from before June 15, 1993, the currency by 40% of the land price in land use regulation in the land price for the land in land allocation limit; for the area beyond the limits of land communication in (if applicable) currency by 100% of the money to use land according to the land prices in specified in point b, point c of paragraph 3 of article 3 of this Decree at the time have decided to recognize the land use right of competent State agencies.
b) land use cases have stable housing from October 1993 to before 1 July 2004, the currency by 50% of the price of land in land use regulation in the land price for the land in land allocation limit; for the area beyond the limits of land communication in (if applicable) currency by 100% of the money to use land according to the land prices in specified in point b, point c of paragraph 3 of article 3 of this Decree at the time have decided to recognize the land use right of competent State agencies.
7. Collect money when land use certificates to households, individuals are using the native land due to economic organization was State land does not collect money using the land auctioned, harsh reviews of construction works on the land (not the House) before 1 July 2004.
a) case of money selling liquidated, prices include the value of land use, when the certification was not paid land use.
b) case of liquidation sales, price does not include the value of land use right certificate, when you make money using the land as follows:-land use cases have stable housing from before June 15, 1993, does not collect the money for the land use land in land allocation limit; for the area beyond the limits of land communication in (if applicable) currency by 50% of the price of land in the land use specified in point b, point c of paragraph 3 of article 3 of this Decree at the time have decided to recognize the land use right of competent State agencies;
-Land use cases have stable housing from October 1993 to before 1 July 2004, the currency by 50% of the price of land in land use regulation in the land price for the land in land allocation limit; for the area beyond the limits of land communication in (if applicable) currency by 100% of the money to use land according to the land prices in specified in point b, point c of paragraph 3 of article 3 of this Decree at the time have decided to recognize the land use right of competent State agencies.
8. Households, individuals use land stable before June 15, 1993, no papers as specified in paragraph 1 to article 50 of the law of the land in 2003, was granted the certificate but also owe money to use the land, if the submission is valid Please pay the money owed since land use Decree No. 84/2007/ND-CP dated 25 May 2007 from the Government the effect is when the payment of the debt to be paid money to use land as stipulated in paragraph 1 article 6 of this Decree.
Article 21. Implementation 1. The Ministry of finance is responsible for: a) guide the identification and paid use of land; the procedure, long profile, reduced land use; procedures, records relating to the deduction of money compensation, regulatory clearance.
b) prescribing documents, declarations, documents, Templates window to manage the currency lodging money in land use and the management of decentralized currency lodging money use the land line with budget management divisions of the State and the law of the land.
c) test, the land valuation Guide for calculating land use money collected under the provisions of the law on prices.
d) inspection, checking the implementation of land-use charge.
DD) coordination with the ministries concerned made reviewing the provisions exempting, reducing the amount of land used for objects not subject to article 11, article 12 of this Decree, the Government reports, prime consideration and handled consistent with the provisions of the law of the land.
e) presided, in collaboration with the Ministry of natural resources and environment rules on the profile, sequence, procedure of receiving, transfers between financial institutions, tax authorities with the resources and the environment, the State Treasury to identify and collect the paid use of land.
2. Ministry of natural resources and environment is responsible for: coordination with the Finance Ministry to guide the profile, sequence, procedure of receiving, transfers between financial institutions, resource and environmental agencies, tax authorities, the State Treasury levels to identify and collect the paid use of land.
3. provincial people's Committee has the responsibility: a) issued the price of land, the land price adjustment factor, the decision reviews the specific land as the basis of determining land use money to file.
b) Steering Committee level perform the test measures, monitoring the use of the land is State land objects and the currency lodging money to use land under the provisions of this Decree.
c) directs the specialized agencies in the provincial people's Committee in collaboration with the tax agency to implement the management object to be State land under the provisions of this Decree.
d) to check and handle the case wrong on Declaration and made long, reduce incorrect object, causing damage to the State as well as the payer land use.
DD) complaints, accusations about the amount of land use under the provisions of the law on complaints and denunciation.
Chapter III the TERMS of the IMPLEMENTATION of Article 22. Effect 1. The Decree has effect as from July 1, 2014.
2. This Decree replaces Decree No. 198/2004/ND-CP dated 3 December 2004 by the Government on land use charge; Decree No. 45/2008/ND-CP dated 9 April 2008 of the Government about amending and supplementing a number of articles of Decree No. 198/2004/ND-CP of the Government on land use charge; Decree No. 120/2010/ND-CP on December 30, 2010 by the Government about amending and supplementing a number of articles of Decree No. 198/2004/ND-CP dated 3 December 2004 by the Government on land use charge.
Article 23. Responsibility of Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the province, central cities, institutions, households, individuals use land is responsible for the implementation of this Decree.