Circular 45/2009/tt-Btnmt: Guide To Identify Land Use Not True Purpose, An Area Of Reclaimed Land, Occupies An Area Of Unused Land, According To The Rules For The Calculation Of The Tax Using Dd

Original Language Title: Thông tư 45/2011/TT-BTNMT: Hướng dẫn xác định diện tích đất sử dụng không đúng mục đích, diện tích đất lấn, chiếm, diện tích đất chưa sử dụng theo đúng quy định để tính thuế sử dụng đ

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DEPARTMENT OF RESOURCES AND ENVIRONMENT
Number: 45 /2011/TT-BTNMT
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 26, 2011

IT ' S SMART

The guide determines the land area using the wrong purpose, the land of the land, the land of the land, the land of the land.

The land area is not used by the right regulations to calculate the use of non-agricultural land.

_________________________

Land Law Base November 26, 2003;

The Tax Law base uses non-agricultural land on June 17, 2010;

Base of Protocol 181 /2004/ND-CP October 29, 2004 of the Government on the Law of the Land of the Land;

Base of Protocol 105 /2009/NĐ-CP 11 November 2009 of the Government on the sanctions of the administrative breach in the field of land.

Base of Protocol 53 /2011/ND-CP July 1, 2011 of the Government Regulation and guidelines take some of the provisions of the Tax Law using non-agricultural land;

Base of Protocol 25 /2008/NĐ-CP March 04, 2008 the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Natural Resources and Environment; United States Digital Protocol. 19 /2010/NĐ-CP March 05, 2010 of the Government amended, the addition of points c, d, g h and i paragraph 5 Article 2 Decree No. 25 /2008/NĐ-CP March 4, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Natural Resources and Environment;

The Ministry of Resource and Guide Environment is as follows:

What? 1. The tuning range and subject apply

1. This information instructs the identification of the land area using the right purpose, the land of the land of land, the land area, and the land area that is not used by the right regulations to do the tax base using the non-agricultural land in accordance with Article 6 and 7 Articles 7. of the Tax Code using non-agricultural land.

2. The applicable subject:

2.1. The state governing body; the financial and environmental authority, the tax authority, the township officials, the ward, the town and other agencies are involved;

2.2. People using land, organizations and other individuals are involved.

What? 2. The land used is not on purpose; soil overwhelm, occupy; land not used in accordance with rules

1. The land of use is not exactly the prescribed purpose at paragraph 6 Article 7 of the Tax Law using non-agricultural land defined as follows:

1.1. Land use is not exactly the purpose of the land being used for the purpose of the prescribed tax subject at Article 2 of the Tax Law using non-agricultural land (under the so-called non-agricultural land use) but is not true for its use. Land in the Certificate in Use of the Land or Certificate of Property Rights in and the right to use land in or the Certificate of Use of the land, property rights in and other property attached to the land or decision of the land, the decision to lease. land, the decision to allow for the purpose of transfer of land or other paper on the right to use of regulation land at 1, 2 and 5 Articles 50 of the Land Law. (below this is called a legal paper on land rights), including the following cases:

a) The case is using a purpose, but in the legal paper on the right to use the land used for many purposes;

b) The case is using a variety of purposes, but in the legal paper on the right to use the land used in a purpose (except for the housing field of the household, the individual is using a combination with other purposes);

c) The case in the legal paper on land use is used for many purposes and is in fact used for many purposes, but one of the purposes is not being correct for the purpose of writing in the legal paper on land use.

1.2. The case in the legal paper on the right to use land used on taxable purposes using non-agricultural land, but currently using other purposes is not the purpose of taxing on non-agricultural land, it is also identified as the use of land. It's not the right purpose.

1.3. The case for the use of the land is having a variety of legal papers on the right to use the land at point 1.1 and this 1.2 point is based on the nearest sign to determine.

1.4. The case of land users has a legal paper on land rights without specifying the purpose of using the land, but in the land-based procedure records (land transfer records, land rental, land use registration, land use for land use) can be used for the use of land. The purpose of using the soil is to determine the purpose of using the land according to that administrative procedure.

2. The land overwhelm stipulation at 7 Article 7 of the Tax Law using non-agricultural land is the added land area used in taxable purposes using non-agricultural land, originating as a result of the use of land-based self-shifting land. The land has been used legally or to the land administered by the State, which is not allowed by the owner of the land or not permitted by the state authority. The case of land-based area after measurements changed in comparison to the legal paper on land rights, but did not change the boundary, the boundary boundary, and the more undefined area of land.

3. The land occupying provisions at paragraph 7 Article 7 of the Tax Law using non-agricultural land is the use of tax on non-agricultural land, originating in one of the following cases:

3.1. Land occupied by the land-occupied land of the governing state of the State of Management or the land of possession of the land has been legally used without the authority of the state authority or the owner of the land.

3.2. The land is given a lease by the state authority, the lease, the lease, the lease, or the use of the lease, on loan to use, but the expiration of the deadline, the deadline, the lease deadline, the loan deadline, the date of the loan, which has not yet renewed the extension and does not return the land.

3.3. The land that the State had decided to recover and had paid reparation and supported by the rule of law for the person was revoked, but after the time of the land delivery to the State, the land revoked continued to use.

3.4. The land is in use by not accepting the sentence or decision of the People's Court, which decides to enforce the execution of the executor of the execution body, the decision to resolve the land dispute of the state agency whose authority has been in effect.

4. The land that has not been used in accordance with the provisions of the prescribed case at paragraph 6 Article 7 of the Tax Law using non-agricultural land is the state handed over by the State, which recognizes the right to use the land (except for land in the use of household, individual) for use. land on taxable purposes using non-agricultural land, but is not used in the December 12 (12) months or more than two-four (24) months of land use compared to the investment in the investment project, since the date of delivery of land on land. the field or the date of the signing of the Certificate (for the State of the State recognized the right to use the land) without being determined by the state authority. The land, the land, the land, the land, the land, the land, the land, the land, the land, the land.

What? 3. Identitifully the land area usage is not correct; the land overwhelm, occupies; the land has not yet been used in accordance with rules

1. The identification of the land area using no right purpose, the land that has not been used in accordance with the correct regulation at Article 1 of this Information is done as follows:

1.1. Whether the entire land is not right or not used in accordance with the correct designation, the use of the land area is not properly used, the soil has not yet been used as follows:

a) The identification of the legal paper on the right to use the land. The case for the use of the land is in many legal papers on the right to use the land, and the identification of the document is at the time of the most recent sign;

b) The case already has a local map (which has been obtained by regulation) measured after the time of the signing of the legal paper on the right to use the land is defined by that locale map.

The case after the time of the signing of the legal paper on land rights that the organization used land took on the site of the land and prescribation of land use by Directive No. 31/CT-TTg on 14 December 2007 by the Prime Minister of the Land Fund. management, the use of the organization of the State of the Land, for the lease of the land (below this is called Directive No. 31/CT-TTg), which is defined by the site of the land.

1.2. Where a parcel of land that is used is not right or not used by the correct designation, the use of the land area is not correct, and the land is not properly used as follows:

a) The case has the locus map that on the map of the globe that can present the land of the land without proper purpose, the land that has not been used in accordance with the correct definition of the land map;

b) The organization of land use has carried out the soil and prescribation of land using Directive No. 31/CT-TTg and also in accordance with the status of land use, according to the results of the site and the census;

c) The case has yet to have a native map, which has not yet implemented soil soil and prescribes land use under Directive No. 31/CT-TTg, the land area of use is not correct, the land area that has not been used in accordance with the specified regulations. It ' s in use at the time of the tax manifold. Land users identify the area to account for the tax liability and to be held accountable to the law on that manifest content.

2. The identification of the overland area, which occupies the regulation at Article 1 of this Information is done as follows:

2.1. In the case of a map of the land, the entire land area is the land that occupies the land that occupies the territory itself.

In the case of a map of the land, an area of land is land and on a map that shows the extent of the land, which determines the area of the land.

2.2. The site has not yet been a native map but has carried out the soil and prescribation of land use by Directive No. 31/CT-TTg, which determines the area of the land of the land, taking over the results of the land and the use of land use.

2.3. In the absence of a localized map, the site of the 331/CT-TTg Directive has not been confirmed by the fact that it is in use at the time of the calculation of the tax. Land users identify the area to account for the tax liability and to be held accountable to the law on that manifest content.

What? 4. Effect of execution and execution

1. This message came into effect on 10 February 2012.

2. The chairman of the Provincial People's Committee, the Central City of the Central Committee, is in common sense, directing this practice in the locality.

3. The Environment and Environment Agency, the tax authority, the Social People ' s Committee, the ward, the town and other agencies with coordination coordination, guidance, examination of the identification of land area use is not correct, the land of land encrocross, occupation and area. Land volume has not been used in accordance with regulations to calculate the use of non-agricultural land in this same way.

In the course of execution, if there is difficulty, the problem is reflected in the Ministry of Natural Resources and the Environment to guide the execution.

KT. MINISTER.
Chief.

(signed)

Nguyen Meng Hsien