Circular 48/2014/tt-Btc: Guide Implementation Of The Renewal Of Paid Use Of Land, Money To Buy The House In The State-Owned Under Resolution No. 19/nq-Cp On 02 January 2014 The Government Lure ...

Original Language Title: Thông tư 48/2014/TT-BTC: Hướng dẫn thực hiện việc gia hạn nộp tiền sử dụng đất, tiền mua nhà ở thuộc sở hữu nhà nước theo Nghị quyết số 01/NQ-CP ngày 02 tháng 01 năm 2014 của Chính phủ về nhữ...

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CIRCULAR Guide made the renewal of paid use of land, money to buy the House in the State-owned under resolution No. 19/NQ-CP on February 12 2014 by the Government on those duties, solutions Executive Director made plans for social and economic development estimates state budget in 2014 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006; Law on amendments and supplements to some articles of the law on tax administration on November 20, 2012;
Pursuant to the law the State budget No 1/2002/QH11 on December 16, 2002;
Pursuant to the law No. 13/2003 land/QH 11 November 2003;
Pursuant resolution No. 19/NQ-CP on February 12 2014 by the Government on those duties, solutions Executive Director made plans for social and economic development estimates state budget in 2014;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of Director of Department of management products;
The Minister of Finance issued circulars implementing the extension of paid use of land, money to buy the House in the State-owned under resolution No. 19/NQ-CP on February 12 2014 by the Government on those duties, solutions Executive Director made plans for social and economic development estimates state budget in 2014 (hereinafter the Resolution No. 19/NQ-CP).
Chapter I the EXTENSION of PAID USE of LAND article 1. Application object 1. The project's investor is State property land there collect money using land that the owner was handed the land to implement investment projects to build houses to sell, lease, hire purchase; investment project of building a business infrastructure to transfer or rent; project construction has many different uses including purpose built home for sale, for rent, lease purchase according to the provisions of the law on real estate business has not paid land use shall be the land use paid extended under resolution No. 19/NQ-CP if meet the conditions prescribed in article 4 of this circular.
2. real estate projects not yet paid use of land identified as project whom the investor has not completed the payment to the State budget (including both new cases were filed in part to State budget) according to the first announcement of the tax authorities or competent State agencies (for the case of no notice of tax authorities) in accordance of the law.
3. The extension of paid use of land for the project owner property specified in clause 1 of this article is made according to each project and is calculated on the amount of land use (including land-use amount is determined under the provisions of the supplementary law) still to be paid into the State budget (not including the amount slowly filed (if any) prescribed the law on tax administration).
The project construction works have many different uses including the purpose built homes for sale, leasing, hire purchase, the amount of land use was renewed by the area allocated for the purpose of building homes for sale, leasing, hire purchase.
4. for real estate project was State land there collect money through land use land use rights auction, bidding for projects that use the land owner does not extend paid use of land according to the instructions in this circular.
Article 2. Scope real estate project was State land charge land use are the tax authorities or competent State agencies (for the case of no notice of tax authorities) first message of paid use of land under the provisions of the law as of December 31, 2014.
Article 3. Time to time be extended to the case of the owner of the object, the scope of the provisions of article 1, article 2 and meets the conditions specified in article 4 of this circular shall be considered the extension of paid use of land within the maximum period of 24 months from the date to be paid money to use land according to the first announcement of the tax authorities or State bodies have Authority (for the case of no notice of tax authorities) under the provisions of the law and not be charged slowly filed during this time.
Article 4. Conditions of renewal of paid land use project owner specified in article 1 of this circular are the extension of paid use of land for real estate projects under resolution No. 19/NQ-CP if it meets the following conditions: 1. Not yet extend paid use of land according to resolution No. 13/NQ-CP dated 10 may 2012 of the Government or the resolution of 2/NQ-CP on 07 January 2013.
2. the project's financial results as of December 31st, 2013 is the hole or valuable inventory of large projects or business has incurred costs of investment projects but no revenue due have not yet sold.
Article 5. The sequences, procedures and authority renewal of paid land use 1. The investor of the project to extend the paid use of land according to the provisions of article 1 of this circular file suggested extension of paid use of land, send the tax administration where the unit declared corporate income tax; the case of the project to be implemented in other province then send tax authorities where the money file a land use. The records include: a) A recommended Paper main paid use of land according to the progress of real estate projects (according to the model in annex No. 1 attached to this circular);
b) copies of decisions of competent State agencies;
c) a copy of the decision approving the land price computer collect money using the land of competent State agencies;
d) a copy of the first announcement of the tax authorities or competent State agencies (for the case of no notice of tax authorities);
DD) other relevant documents (if necessary).
2. The base profile, tax authorities have the responsibility to check, identify and list real estate projects of the owner be extended paid use of land; send comments, relevant departments and people's Committee report, central cities (hereafter referred to as the provincial people's Committee) review, decided the time was extended land use money specifically for each project fits with the ability of the local budget balanced after the unanimous opinions of Council people of the same level.
3. The case is remitted extension land use, when corporate income tax declaration provisional quarterly, the project owner must make declarations filed with the respective land use money income has declared according to the form prescribed in annex No. 2 issued herewith. The amount of land used to be paid is the amount to be determined corresponding to the amount of land use project owner has obtained according to the contract of assignment, lease, lease to purchase real estate have signed. The case of the contract of assignment, lease, hire purchase does not clearly define land use money revenues then collected according to the proportion of the total revenue payable land use money the State budget on the total sales revenue of transfer operations, leasing, hire purchase property of the business.
Chapter II the EXTENSION of PAID PURCHASE of STATE-OWNED housing article 6. Objects objects are considering renewal of paid purchase of State-owned housing is allowed to buy houses in the old state-owned (in an sold) as specified in clause 1 Article 32 circular No. 14/2013/TT-BXD dated 19 September 2013 of the Build Guide implementing some of the content of the Decree No. 34/2013/ND-CP on January 22 April 2013 on the management of Government's use of State-owned housing (hereafter referred to as the circular No. 14/2013/TT-BXD); includes: 1. Households, individuals are buying houses in the old state-owned after June 2013 (August Decree No. 34/2013/ND-CP on 22 April 2013 on the management of Government's use of State-owned housing has the effect (hereinafter the Decree No. 34/2013/ND-CP)) as specified in paragraph 2 to article 41 circular No. 14/2013/ TT-BXD.
2. Households, individuals have been buying State-owned housing according to Decree No. 63/CP dated 11 July 1994 the Government purchasing and business houses (hereinafter the Decree 60/CP).
3. Households, individuals buying houses owned by the State under Decree No. 63/CP as prescribed in paragraph 4 to article 39 of Decree 34/2013/ND-CP. Article 7. Scope the review extended paid buy the State-owned housing for the object specified in article 6 of this circular applies to the sales of State-owned housing was signed until 31 December 2014.
Article 8. Renewal conditions paid to buy the State-owned housing households, individuals subject to the provisions of article 6 of this circular was to consider the extension of paid purchase of State-owned housing as follows: 1. Households, individuals specified in clause 1 6 of this circular Thing applicant to buy State-owned housing from June 2013 and the implementation mechanism, the selling price, according to the procedure stipulated in Decree No. 34/2013/ND-CP, be considered renewed for amounts payable under a contract of sale of State-owned housing was signed.
2. Households, individual provisions in clause 2 6 of this circular was signed purchase contracts State-owned housing before June 2013 in 2014 due to the completion of the financial obligations of the money to buy the House in the State-owned as defined , be considered renewed for the remaining amount to be paid under a contract of sale of State-owned housing was signed.
3. Households, individuals specified in paragraph 3 article 6 of this circular apply recommended buying State-owned housing before June 2013 but the home purchase contracts in State-owned was signed after June 2013 and is applied to the mechanism , the selling price of housing owned by the State for people who are hired under Decree No. 63/CP, be considered renewed for amounts payable under a contract for the first sale of State-owned housing was signed.
Article 9. Time and the time of renewal

1. for the case prescribed in clause 1 and clause 3 in article 8 of this circular, are considering the extension of paid purchase of State-owned housing within the maximum period of 24 months from the date of home purchase contracts in State-owned signed and not be charged slowly filed out of time.
2. for the case prescribed in clause 2 article 8 of this circular, are considering the extension of paid purchase of State-owned housing within the maximum period of 24 months from the date must complete a financial obligation on money home buying in State-owned under the home purchase contracts in State-owned signed and not be charged slowly filed in time to time be renewed.
Article 10. The sequences, procedures and authority renewal submission of money buy House in State owned 1. Households and individuals, subject to the provisions of article 6 of this circular file suggested extension of paid purchase of State-owned housing sent the Agency was put in charge of selling state-owned housing as specified in Decree No. 34/2013/ND-CP (Construction Department of the province of the city, centrally (for State-owned houses are led by the provincial people's Committee of management) or the assigned agency management in the Ministry of Defense (for State-owned houses are managed by the Ministry of national defense)) to host the competent State Agency specified in clause 3 of this article the decision paid grace period home buying in State-owned. The records include: a) A filing extension proposal Paper main money home buying in State owned (according to the model in annex No. 3 attached to this circular);
b) copies of purchase contract in State-owned housing;
c) other related documents (if necessary).
2. Department of finance the Department, directly governed cities are responsible for coordinating, participating with the Agency was put in charge of selling state-owned housing to the provisions in clause 1 of this article in the review of the competent State Agency specified in clause 3 of this renewal of paid purchase of State-owned housing of households , personally.
3. The extension of paid purchase of State-owned housing of households and individuals, according to the provisions of this circular by the provincial people's Committee decided (for the State-owned housing are due to the provincial people's Committee of management) or the Department of Defense decided (for the State-owned housing are administered by the Ministry of defence).
Chapter III IMPLEMENTATION article 11. Effect 1. This circular is effective as from July 6, 2014 2. The extension of paid use of land, the extension of paid purchase of State-owned housing according to resolution No. 19/NQ-CP is applied since January 2014. For owner property project has announced the first of tax authorities or competent State agencies (for the case of no notice of tax authorities) under the provisions of the law from January 2014 to date this circular have enforceable if eligible for renewal of paid use of land according to resolution No. 19/NQ-CP but the tax agency had notified about a slow payer filed under provisions of the law on tax administration, now granted authority for the renewal of paid use of land under the provisions of this circular is not filed with respect to the slow money filed this.
Article 12. Responsibility 1. The people's committees of provinces and cities under central directing agency organized to follow the Government's rules and guidelines of the Ministry of finance.
2. organizations and individuals subject to this circular follow instructions in this circular.
In the process if there are obstacles; suggest organizations, personal reflections in time about the Ministry of finance to study the resolution./.