Circular 153/2011/tt-Btc: Guidance On Non-Agricultural Land Use Tax

Original Language Title: Thông tư 153/2011/TT-BTC: Hướng dẫn về thuế sử dụng đất phi nông nghiệp

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CIRCULAR guide on non-agricultural land use tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base tax law non-agricultural land use of 48/2010/QH12 on 17 June 2010;
Pursuant to the law of the land in 2003;
Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006 and the Government's Decree regulations detailing the implementation of the law on tax administration;
Pursuant to Decree No. 53/2010/ND-CP dated January 7, 2011 by Government detailing and guiding the implementation of some articles of the law on non-agricultural land use Tax;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 Government's functions, powers, duties and organization of the Ministry of finance;
The Ministry of finance instructed as follows: chapter I GENERAL PROVISIONS article 1. Taxable object 1. Land in rural areas, land in the municipality specified in the law of the land in 2003 and the Guide text.
2. Produce, non-agricultural business include: 2.1. Construction of the industrial park land include land to build industrial, industrial zones, export processing zones and the zone of production, trading for other focus along the land use regime;
2.2. Ground floor construction of production facilities, including land sales to build production base, the craft industry; the building construction trade, business services and other service buildings for production, business (including ground floor construction of production facilities, business in the high-tech economic zones);
2.3. The land to mining, the soil surface do mineral processing, except in cases of mining without affecting the layer of soil or ground;
Example 1: A company is State land lease to exploit coal, out of the total land area is 2,000 square meter land has hired 1,000 sq. meters on the ground is covered with forest, the rest is ground for the exploitation and production of coal. The exploitation of coal does not affect an area of land, then the land of the forest which is not subject to tax.
2.4. The land producing building materials, pottery including ground to exploit raw materials and land made by processing, manufacture of building materials, pottery.
3. non-agricultural Land specified in article 2 of this circular are the institutions, households and individuals use to business purposes.
Article 2. The object is not subject to tax.
Non-agricultural land not used for business purposes subject to tax not included: 1. Land used for public purposes, including: 1.1. Ground transportation, including irrigation of land use in the the purpose of construction of roads, bridges, sewers, pavements, rail, land to build infrastructures, ports, including land planning lies in the construction of airports, the airport but not built due to be phased investment by each stage of development is the State Agency has the authority to approve land, construction of the water supply system (not including the water factory), drainage systems, irrigation systems, dams, levees and land in the corridor traffic safety, safety of irrigation;
Determining the land infrastructure building airports, the airport is done according to the provisions of Decree No. 83/2007/ND-CP dated 25/5/2007 of the Government on the management and exploitation of the port, airport and airline documents guiding the implementation of the text, amendments, supplements (if any).
1.2. The land of cultural construction, health, education and training, sport serves the public interest includes land used as kindergartens, schools, hospitals, markets, parks, gardens, children's play area, the square, the cultural works, post office-culture commune, Ward , towns, monuments, monuments, museums, rehabilitation establishments for the disabled, vocational, detoxification facility, foster, the camp recovered dignity; feeding area to the elderly and children in difficult circumstances;
1.3. Land of historical-cultural attractions, has been rated or are the people's committees, the central cities (hereafter referred to as the provincial people's Committee) decided to defend;
1.4. public construction Land include land used for public purposes in the urban areas, the rural residential area; land for the construction of infrastructures used in the industrial, high-tech zones, economic zones according to the master plan is approved by the authority; land for construction of the system of power lines, communications networks, systems lead gasoline, oil, gas and land in the corridor safety protection works on; land mobile stations; HO, the land; land for construction of the funeral home, the cremated, furnace cremated; the land to the waste, landfill, waste management was competent State agencies allow.
The determination of the land used for public purposes in the urban areas, the rural residential area made as specified in circular No. 01/2007/TT-BTNMT on 15/6/2007 of the Ministry of natural resources and the environment and text amendments, supplements (if any).
2. the religious basis of land use or land cover in monasteries, churches, Holy, Mosque, monasteries, private training school of religion, the headquarters of the religious organizations, other institutions of religion by the State allows activity.
3. Ground the cemetery, the cemetery.
4. Land of rivers, streams, channels, canals, streams and water use.
5. The land there is works, temples, shrines, pm, from the Church, they included land construction is family, temples, shrines, pm, from the road, they followed the Church campus of this works land plots.
In this case, the land must be in an eligible certificate of land use regulation in paragraph 8 to article 50 of the law of the land in 2003 and the Guide text.
6. The land agency headquarters building, building a career are: 6.1. Land to build State institutions, the headquarters of political organizations, social-political organizations, organized a public career; the headquarters of diplomatic missions, consular authorities abroad in Vietnam and the international intergovernmental organizations are entitled to incentives, the equivalent exemption of diplomatic representative offices abroad in Vietnam;
The case of the Organization of the State authorities, the people's armed units, business units, political organization, social-political organizations, social-political organizations, social organizations, social-professional organization of land use was assigned to build the headquarters working base of operations, the Agency's career, the Organization, other purposes units made under the provisions of the law on management and use of State property and the guidance documents 6.2 enforcement. The Earth works construction industry careers and fields of economy, culture, society, science and technology, Foreign Affairs of State agencies, political organizations, social-political organizations, organized a public career.
7. Land use on defense purposes, security include: 7.1. The land in the barracks, the headquarters stationed;
7.2. do Land military bases;
7.3. The land made national defense works, and works especially on defense and security;
7.4. Soil do military port, train station;
7.5. The land do the industrial, science and technology serves directly to defence, security;
7.6. The land do treasure of the people's armed units;
7.7. shooting ground, sports field, Miami, Miami Beach, destroying weapons testing of weapons;
7.8. The land made the Guest House, the home service, gymnasium, home fitness workouts, sports and other facilities in the campus barracks, the headquarters of the people's armed units;
7.9. Soil do prisons, detention camps, detention houses, educational facilities, the school brought by the Ministry of defence, the Ministry of public security management;
7.10. Soil-building combat works, professional work defense, other government security regulations.
8. non-agricultural Land for the construction of the cooperative's service in the fields of agriculture, forestry, aquaculture, salt; The land in the municipality used to build greenhouses and other houses served the purpose of farming, including the cultivation forms do not live on the land, build the farm livestock, poultry and other animals are permitted by law; The station building land, agricultural experimental research farms, forestry, fisheries; The land underlying building plants, animal breeds, home construction, the repositories of households, individuals only to contain agricultural, plant protection drugs, fertilizers, machinery, agricultural production tools.
Article 3. The taxpayer 1. The taxpayer is held, households, individuals have the right to use land in taxable object specified in article 1 of this circular.
2. The case of organisations, households and individuals have not been issued a certificate of land use, ownership and other properties tied to the ground (hereinafter referred to as the certificate) then people are using land as taxpayers.
3. The taxpayer (NNT) in some specific cases are defined as follows: 3.1. The case is State land, land rental to implement investment projects, it is State land, land rental is the taxpayer;
3.2. in case of the person who has the right to use the land for leasing land under contract, then the taxpayer is determined as agreed in the contract. In case the contract has no agreement on taxpayers, the people have the right to use the land are taxpayers;
Example 2: He had A land plots in the B but not yet issued a certificate of land use (land without papers or only one of the documents stipulated in article 50 paragraph 1 Land Law 2003) then He is A taxpayer for land plots. However, He is not A use that build a House and for Mr. B to hire. The taxpayer is determined as follows:-the case of Mr. B lease only (not the land), he his A A is the taxpayer;
-The case of Mr. B both home and his land rental A but no contract or in the contract does not specify the taxpayer then He A is the taxpayer;
-In the case of a lease, the land between Mr. B and Mr. A regulated taxpayers, the taxpayers who are determined by the agreement in a signed contract.

3.3. where land has been certified but then disputes before the dispute is resolved, people are using the land as taxpayers. The tax base is not to resolve disputes about land use;
3.4. in case more people have the right to use a, the taxpayer's legal representative of those who have the right to use land plots;
3.5. in case of the person who has the right to use land which business by land use rights that form the new entity have the right to use land in taxable object specified in article 1 of this circular, the new entity is the taxpayer.
3.6. in case the rent of State-owned, the taxpayer is the person the rent (which was delivered with the contract to hire).
3.7. The case is State land, land rental to the project for construction of houses for sale, for rent, then the taxpayer is the person who is State land, land rental. The transfer of land use right for the Organization, the other individual taxpayers is the assignee.
Chapter II the BASE TAX CALCULATION, TAX CALCULATION METHODS article 4. Tax base tax base using non-agricultural land (SDĐPNN) is an area of land tax, land tax and 1m2 price tariff.
Article 5. Land tax: land tax is non-agricultural land use practice.
1. Land, including land in the case used on business purposes.
1.1. where the taxpayer has many plots of land within a province, central cities (hereinafter referred to as the Department), the land tax is the total area of land plots in the subject of tax in the province.
1.2. in case the land was granted the certificate of the land tax is indicated on the certificate; The case of land in the record on the certificate is under actual use of the land, the land tax is the actual area of use.
The case of many organizations, households, individual use on a that has not yet been granted the certificate of the land tax for individual taxpayers is land use practice of individual taxpayers.
The case of many organizations, households, individual use on a certificate has been granted, the land tax is land recorded on the certificate.
1.3. For land in the buiding has several households in, condominium, including cases just to stay fit, to business, the land tax of each taxpayer is determined by the allocation coefficient multiplied by the area of the House (the work) that taxpayers that use in which: a) an area of the House (works) of each organization, household, personal use is the actual use of the floor area of the Organization, the individual households according to the purchase contract or under land use rights certificates, ownership of the House and other properties tied to the land.
b) allocation coefficient is defined as the following: b1) case no basement: the allocation coefficient = land building lot of stories many households in total area, the home of the institutions, households, individuals use b2) case of basement: the allocation coefficient = land buiding construction many households in the total area of the apartment house, the home of the Organization, household, personal use (the one on the ground) + 50% of the area of the basement of the institutions, households, individuals using the b3) where only the construction work under the ground allotted coefficient: = 0.5 x land on the surface corresponds to the building below ground area works of the institutions, households, individuals use below ground difficult cases when determining the land for the construction of multi-storey houses, many households in homes, the people Committee (PPC) provincial level consider, handle each case specifically tailored to local realities.
1.4. land limit in doing the tax base.
a) case was delivered new in land from 01/01/2012 onwards shall apply in land allocation limit by the provincial people's Committee at the time the regulations were delivered to the new land.
b) where land is used before 01/01/2012 then land limit in making tax bases are identified as the following: b1) case at the time of the certification that the provincial people's Committee has rules of land allocation limit in recognition of limits, and the land area is in the certificate is determined by the norms recognized in the land then apply the recognised limit of land in order to make tax base. The event recognized limit lower limit in that lands land in current land allocation limits shall apply in the current to do the tax base;
B2) where at the time of the certification that the provincial people's Committee has rules of land allocation limit in recognition of limits, and the land area is in the certificate is determined by the assigned limit land in land allocation limits shall apply in order to make tax base. Land allocation limit cases in which traffic limit lower than the land in current land allocation limit shall apply in the current to do the tax base;
B3) where at the time of the certification that the provincial people's Committee have yet to rule on land allocation limit, limits the recognition of land in the whole of the land area in recorded on the certificate has been defined as an area of land in the limits;
B4) the case has not yet been certified, the limit does not apply. The entire land in tax of the taxpayer applied according to the tariff for an area of land in the limits.
In this case, the Earth is used to be the land in accordance with the provisions of land Law in 2003 and the Guide text.
When people use the land was granted the certificate of the land limit in doing the tax base is applied according to the principle specified in the points b1, b2, b3-weather 1.4 clause.
c) where changes to the taxpayer, the land tax in the limit as the current land allocation limit by the provincial people's Committee and the rules to be applied as from the next tax year, unless you change the taxpayer by inheritance, presentation, donation between: wife with her husband; the father, the mother tongue with your tongue; foster father, foster mother with adopted children; the husband, father, mother-in-law to daughter-in-law; his father-in-law, mother-in-law to his son-in-law; his grandfather, grandmother with grandson; his grandfather, grandmother with grandson; uk, the siblings together, the land tax in the limit are made pursuant to regulation in land and apply for the transfer.
d) where the taxpayer has many plots of land in a province, then taxpayers are only a selection in a County, district, town, city where the right to use the land as a base to define the limits of land tax, in which case no) d1: plots of land in the land in the limit beyond which the taxpayer is selected norms land in one place have the right to use the land to determine the tax. Part of the land outside the limits are determined by the total area of land plots in the right to use land in the limit of minus where the taxpayer has the choice;
D2) where there is land plots in the soil limit beyond where there is land use, then the taxpayer is selected norms in soil where there is land plots in the beyond limits to determine the tax. Part of the land outside the limits are defined by the section area of land plots in the limit beyond which the selection limits plus the part area of all other land plots have permission to use;
2. producing Land non-agricultural business, land tax is the total land area of the State assigned the lease to use on business purposes indicated on the certificate, decisions, decision or contract of hire competent State agencies; Case of land listed on the certificate, decisions, decisions or land rental contracts of the competent State Agency is lower than the actual land area used for business purposes, the land tax is the actual land use.
With regard to non-agricultural land specified in article 2 (except waste land specified in Clause 6.1 6) this circular used on business purposes, the tax area is the whole area of non-agricultural land use on business purposes. The case did not identify the specific area enable on business purposes, the land tax is determined according to the method of allocation according to the rate specified in paragraph 2 of article 8 of this circular.
3. Land use not properly reclaimed, purpose, constitute and unused land in accordance with the regulations: land reclaimed, constitute improper use of land, the purpose, the unused land in accordance with the provisions to be determined according to the regulations of the Ministry of natural resources and the environment.
Example 3: households are using A 2000 square meters of land has been granted land use right certificate, on the certificate of record: 200 m2 land m2 of land, 1,800 in the garden. The actual land area used to stay is 400 m2. In the soil limit at the time the certificate is 200m2.
He is A tax for the land his family used to in fact is: 400 m2 of land.
Tax authorities will tax calculation as follows: total land area in SDĐPNN tax is 400 m2, including: an area of land in the 200m2 limit, land outside the limits: 200 m2.
If the Agency has the authority to determine the area of the garden that m2đất 200 families He A was used to in the land of no use for your purposes, the land tax of A determined back is: 200 m2đất in limits; 200m2 not use.
Article 6. Price of 1 m2 of land tax

Price of 1 m2 of land tax is the price the land according to the purpose of use of land plots due to tax calculation provincial people Committee regulation and are stable over a period of 5 years from the date of 01/01/2012.
1. in the case of stable cycles are the change of the taxpayer or the arise of factors do change the price of 1 m2 of land tax is not redefining the price of 1 m2 of land for the remainder of the cycle.
2. The case is State land, land rental purposes of land use from agricultural land to non-agricultural land or land from production, non-agricultural business to the ground in the cycle of price stability 1m2 tax land is land prices according to the purpose of use by the provincial people's Committee at the time the regulations were delivered to Earth land lease or transfer the land use purpose and be stable for the rest of the cycle.
3. where land use is not true aim or reclaimed, amounting to the price of 1 m2 of land tax is calculated according to the purpose are used by provincial PEOPLE'S COMMITTEE rules applicable locally.
Article 7. The tax rate.
1. Land: a) land in the including use case to the applicable business according to tariffs progressively each section as follows: TIER TAX LAND TAX (m2) TAX RATE (%)




1 area of 0.03 limit 2 part cross the area not exceeding 3 times the limits 0.07 3 Part area over 3 times b) 0.15 limit Soil in many households in high-rise buildings, condominium, construction work under the ground to apply a tariff of 0.03%.
2. Land productivity, business non-agricultural, non-agricultural land specified in article 2 of this circular used on business purposes apply a tariff of 0.03%.
3. The land use purpose, no proper yet land use in accordance with the rules applicable tax rate 0.15%.
4. Land of the projects diverge according to the register of investors is the competent State agency approvals apply a tariff of 0.03%.
5. The land reclaimed, amounting to 0.2% tax rate applies.
Article 8. Tax calculation method 1. Tax principles 1.1. Tax of each taxpayer is determined within a (01) province.
1.2. in case the taxpayer subject to tax land in many districts within a (01) the tax shall be determined for each of the plots of land in the tax agency where taxable land; If taxpayers have plots of land beyond the limits or total taxable land beyond the limits in place have the right to use the land to declare sum in tax authorities because taxpayers choose according to the provisions of article 16 of this circular.
1.3. in case of change of the taxpayer, the tax of each taxpayer is calculated, incurred since the change.
In the case generated factors alter the tax base (except for price changes of land 1m2 tax), the tax is determined, arise from the change.
2. Determine the payable tax amount for each land plots.
2.1. tax Number SDĐPNN to be paid for the land in production, land, land for non-agricultural prescribed in article 2 of this circular used on business purposes are determined according to the following formula: tax (VND) = tax arises (bronze)-tax exempt Number (if any) reduction (Council) Of tax arise (bronze) = tax land area (m2) x 1m2 's land Price (VND/m2) x


Tax rate (%)





2.2. For land in the buiding, many households in the condominium, (including the case of the basement) and construction work under the ground, then the tax is determined as follows: tax = tax incurred tax reduction exemption number (if any) incurred tax amount = area of each organization , household, personal x coefficient of soil 1m2 price allocation respectively x tax case only construction work below ground: tax arises = an area of use of the Organization's work, household, personal x coefficient of soil 1m2 price allocation respectively x tax rate 2.3. Case of non-agricultural land specified in article 2 of this circular used on business purposes that do not determine the land use on the business tax purposes arises is determined as follows: tax arises = land use into business (m2) x Price of land 1m2 (copper) x tax rate (%)





 





Land use into business (m2) = total land use x revenue total revenue business activities both in 2.4. Examples of how to determine the tax in some cases: for example 4: where the taxpayer has many plots of land in different districts, have no plots of land would pass, but limit the total area of land plots, then crossed the land in limit where there is land use. Cụ thể:
Gia đình ông A có 3 thửa đất ở đã có quyền sử dụng đất tại 3 quận, huyện khác nhau thuộc thành phố Hà Nội, như sau:





Địa điểm
(quận, huyện)


Diện tích
(m2)


Hạn mức
(m2)


Giá 1m2 đất tính thuế
(tr/m2)




Hoàn Kiếm


80


100


50




Ba Đình


100


110


40




Ba Vì


350


400


2




A total of 530-He is A tax for each land plots and pay tax in the tax Bureau where taxable land is as follows: + tax for land plots in hoan Kiem: 80 x x 0.03% = 50tr 1.2 tr. + tax for land plots in Three Families: 100 x x 0.03% = 40tr 1.2 tr. + tax for land plots at Three Because : 350 x 2 million x 0.03% = 0, 21trđ. Total tax payable is: 1.2 tr DD + 1.2 tr VND VND 21tr + 0, = 2, 61tr.-Because he A subject to sum for the land beyond the limits so you have to do the following: as a rule, He had A choice in the soil limit at any place as bases determining the land beyond the limits. However, due to the limits of land in Three Because that is the biggest price lowest land should He land plots in option A will in Three Because the place as a base to determine the land beyond the limits.
Tax in this case is defined as follows: + due to the tax limit is at three soil limit Because is 400 meters, should land beyond the taxable limit is: 530-400 m2 130 m2 = m2 (this goes beyond area not more than 3 times, limit taxes according to the tax rate of 0.07%). + tax for land within the limits : 400 m2, tariff 0.03%, including 350 m2 of land in the three Since, 50 m2 of land in Three Family or engine choice, A case of A Complete Engine option, the tax is: {350 m2 (ground at Three because) x 2 trđ/m2 + 50 m 2 (ground at the sword) x 50trđ/m2} x 0.03% = 0.96 tr DD + tax for the land beyond the limits is 130m2 0.07% tax, includes land in Three families and the remaining Sword: {30 m2 (land in the sword) x 50 trđ/m2 + 100 m2 (land in Three Family) x 40 tr VND/m2} x 0.07% = 3.85 tr also must pay a tax Of VND is: 0.96 tr DD + 3.85 tr DD-2.61 tr DD = 2.2 tr.

Example 5: where the taxpayer has many plots of land in different districts, including 11 land plots of land in the limits beyond where there is land use. In particular: He B are the parents to leave the land in plots in the 1st District with an area of 150m2 (100m2 is the soil limit) with the price of land is 50trđ/m2. Mr. B has Three land plots 1st Because there area is 120m2 (land limit is 400 m 2) with the price of land is 2trđ/m2, then Mr. B as follows:-Mr B to tax calculation for each land plots and pay tax in the tax Bureau where taxable land is as follows: + In Hoan Kiem: land tax amount is determined as follows : 100m2 land in the tax limit 0.03%, 50 m 2 land area outside the tax limits 0.07%, namely: 100m2 x 50tr/m2 x 0.03% + 50 m2/m2 x 0.07% 50tr x = 3, 25trđ;
+ In Three land tax amount due to: is 120x 2 million x 0.03% = 0, 072trđ;
-By Mr. B in an aggregate with respect to land beyond the limits so you have to do the following: Mr. B to select limits in the sword to make determining land beyond the limits of the plots of land. Accordingly, the tax is determined as follows: + land beyond the taxable limit is 150 m2 + 120 m2:100-170 m2 = m2 + tax is determined as follows: 100 m2 of land (in the sword) in the tax, limit 0.03%, the land beyond the limits is 170m2, including parts of the land in the three Because the sword and rest , 0.07% tax, specifically: 100m2 x 50trđ/m2 x 0.03% + {50 m 2 x 50trđ/120m2 x 2trđ/m2 + m2} x 0.07% = 3, 418 trđ tax payable is also Number: 3, 418 tr-tr-0, 3.25 072tr = 0096 (trđ) example 6: where the taxpayer has many plots of land in different districts, including more than 1 land plots of land in the limits beyond where there is land use. Cụ thể:
Bà C có 3 thửa đất ở đã có quyền sử dụng đất tại 3 quận, huyện khác nhau thuộc thành phố Hà Nội, như sau:





Địa điểm
(quận, huyện)


Diện tích
(m2)


Hạn mức
(m2)


Giá 1m2 đất tính thuế
(tr/m2)




Hoàn Kiếm


300


100


50tr/m2




Ba Đình


400


110


40tr/m2




Ba Vì


50


400


2tr/m2




A total of 750-Mrs C must calculate the tax for each land plots and pay tax in the tax Bureau where taxable land is as follows: + In Hoan Kiem: land tax amount is determined as follows: 100m2 land in the tax limit 0.03%, 200m2 land area outside the tax limits 0.07% , namely: 100 x 200 x 0.03% + x 50tr 50tr x 0.07% = 8.5 (tr) + In Three Families: land tax amount is determined as follows: 110m2 land in the tax limit 0.03%, 290m2 land area outside the tax limits 0.07%, namely: 110 x 0.03% + x 290 x 40tr 40tr x 0.07% = 9.44 (trđ) + In Three Because : land tax amount is determined as follows: 50 m 2 land in the tax limit 0.03%, namely: 50 x 2 million x 0.03% = 0.03 trđ.
Total tax payable is: 17 97, trđ (= 9.44 + 8.5 + 0.03)-by Mrs. C in an aggregate with respect to land beyond the limits so She must do the following: * If Mrs C tax limit choice in district + total land area subject to tax: 750m2.
+ Land: 100m2 limit in ground at Hoan Kiem (tariff 0.03%, price of land in the sword).
+ Land beyond the limits is: o an area of no more than 3 times beyond the limits is 300m2 (0.07%), including tax: 200 m2, is the area of land plots at rest and get more 100 m2 area part of the plots of land in other places, but if taken at the place would then have to empty the area of land plots in that place (the area of 100 m2 can be retrieved of land plots in Three families or Three so taxpayers choosing. However, due to the price of land in the three higher land prices in Three Family Because, should the taxpayers will get more parts of land plots in Three Family) o area over 3 times the limit is 350 m 2 (0.15%), including tax: 300m2 is the rest of the land plots in Three families and 50 m 2 is the whole area of plots of land in the three Since.
Tax will be: 100 x x 0.03% + 50tr {200 x 100 x + 50tr 40tr} x 0.07% + {300 x 40tr + 50 x 2 million} x 0.15% = 29, trđ 45.
The remaining tax amount payable is: 29, 45-17, 97 = 11.48 trđ * If Mrs C tax limit choice in Ba Dinh district then: + total land area subject to tax: 750m2.
+ Land in 110m2 is the limit (0.03%) tax rate. + land beyond the limits is: o an area of no more than 3 times beyond limits: 330m2 (0.07%), tax included: 290 m2 is the rest of the land plots in Three families and take more part an area of 40 m2 of land plots in the Hoan Kiem (40 m2 area section can be obtained of land plots in Hoan Kiem or three Because because taxpayers choose. However, due to the price of land in higher land prices Sword at Three Because should the taxpayers will get more parts of land plots in the sword).
o area over 3 times the limits: 310m2 (0.15%), including tax: 260m2 is the rest of the area is the land plots in 50 m 2 and is the entire area of plots of land in the three Since.
Tax will be: 110 x x 0.03% + 40tr {290 x 40tr + 40 x 50trđ} x 0.07% + {50trđ x 260 + 50 x 2trđ} x 0.15% = 30, trđ 49.
The remaining tax amount payable is: 30.49 trđ-17.97 trđ = 12, trđ 52 example 7: in case of households at the condo with no basement. Specifically: sister M family is the family servant, lived in the C3 successful, Ba Dinh district, Hanoi; The apartment has an area of 50 m 2. The building has five floors, each floor 8 apartments, the area of each apartment is the same. According to the records of the land construction of houses is 460 m2. Land prices by the Hanoi people's Committee rules are 40 million VND/m2.
Sister SDĐPNN M tax payable is determined as follows: tax = 50 x 460 x 40trđ x 0.03% = 0, 138 (trđ) 50 x 8 x 5 for example 8: the case of land in the household in basement apartments he lived in condo in District 3, Ho Chi Minh CITY; the apartment has an area of 100 m2. The land area of 2,000 m2 apartment building, in which the total area of the House/apartment is 1,400 m2/floor. Condo has 15 floors above ground and 2 basement car, in which the area under the ground that households and individuals living in the residential use is 1500 m2/floor. Land prices due to Ho Chi Minh City'S PEOPLE COMMITTEE regulation is 35 million/m2.
Số thuế SDĐPNN anh H phải nộp được xác định như sau:





Số thuế phải nộp


=


100 x


2.000


x 35 trđ x 0.03%




1.400x 15 + 50% x 3.000




 


=


0,093 (tr đ)


 





Chương III
MIỄN THUẾ, GIẢM THUẾ
Điều 9. The principle of exemption from tax.
1. tax exemption only applies directly to taxpayers and the tax amount calculated on only as defined in tax law SDĐPNN and guidance in this circular.
2. The exemption or reduction of tax for land in only apply to land in a place because taxpayers and selection, except in cases specified in clause 9 Article 10 and article 11 paragraph 4 this circular.
3. in case the taxpayer was entitled to both tax free and tax reduction for the same plots of land shall be exempt from tax; The case of the taxpayer in the tax reduction by the two (2) or more conditions provided for in article 11 of this circular shall be exempt from tax.
The case of taxpayers in tax and 50% reduction in household add a (01) members in an 50% reduction of tax, the households which are tax free. The members must have family relations with each other as he, she, father, mother, children, grandchildren and are named in the family's permanent residence.
4. Taxpayers have more investment projects are tax free, tax breaks, the tax reduction, exemption for each investment project.
Article 10. Tax free.
1. Land of investment projects in the field of investment promotion (special investment incentives); investment projects in geographical socio-economic conditions particularly difficult; investment projects in the field of investment incentives (investment incentives) in geographical socio-economic difficulties; land of business using over 50% of workers are wounded, ill.
The list of areas to encourage investment (investment incentives), the field of investment promotion (special investment incentive), geographical conditions socio-economic difficulties, geographical socio-economic conditions particularly difficult to follow the provisions of the law on investment.
The number of labor invalids, sick soldiers is to be average in regular labour as specified in circular No. 40/2009/TT-LĐTBXH on 03/12/2009 of the Ministry of labor, invalids and Social Affairs and the writing of additional amendments.
2. The land of socialized establishments for the activities in the field of education, vocational training, health, culture, sports, environment, including:

2.1. external public institutions are established and are eligible under the rules of activity of State bodies competent in the field of socialization;
2.2. The organizations or individuals operating under the enterprise law has investment projects, venture, or formed the basis of activities in the areas of socialization are qualified activities as defined by the competent State agencies;
2.3. The base's public career made raising capital, financing, joint ventures, associated under the provisions of the law formed the basis of the independent accounting or business activities in the areas of socialization by decision of the competent State agencies;
2.4. for foreign investment projects in the area of socialization because the Prime Minister decides on the basis of the proposal of the Ministry of planning and investment and the management of related disciplines.
The base implementation of socialization in the fields of education, vocational training, health, culture, sports, the environment must meet rules on the criteria of the scale, standard according to the decision of the Prime Minister.
3. Land for building houses of affection, the solidarity, the basis of nurturing old people alone, the disabled, orphans, social healing facility.
4. Land in the limits in geographical socio-economic conditions extremely difficult.
5. Land in the limits of the previous revolutionary activities on 19/8/1945; the wounded, class 1/4, 2/4; policy beneficiaries as invalids, class 1/4, 2/4; 1st class soldiers disease/3; hero of the people's armed forces; mother heroic Vietnam; the father, the mother, who has nurtured a young martyr; spouse of martyr; children of martyrs are enjoying monthly subsidies; the revolutionary activities contaminated dioxin; people infected with the agent orange that the difficult family situation.
6. Land in the limits of poor households as determined by the Prime Minister about the standard of poor households. The case of the provincial people's Committee has specific standards provisions applicable at the local poor households under the provisions of the law shall be based on local poverty standards issued for identifying poor households.
7. Households, individuals recovered ground in the year according to plan, the plan is the competent State agencies for approval are tax free in fact have recovered for the land at the site being recovered and the land at the new place.
8. Land with Garden House was the State Agency has the authority to confirm is the historical-culture.
9. Taxpayers get stuck due to unforeseen events if the value soil and damage on the ground on 50% of the tax.
In this case, the taxpayer must have confirmation of the land where the township-level damage.
Article 11. Tax relief of 50% Reduction of the payable tax in the following cases: 1. The land of investment projects in the field of investment incentives; investment projects in geographical socio-economic conditions are difficult; the land of the business use from 20% to 50% of labor is wounded, sick soldiers.
The list of areas to encourage investment (investment incentives), the field of investment promotion (special investment incentive), geographical conditions socio-economic difficulties, geographical socio-economic conditions particularly difficult to follow the provisions of the law on investment.
The number of labor invalids, sick soldiers is to be average in regular labour as specified in circular No. 40/2009/TT-LĐTBXH on 03/12/2009 of the Ministry of labor, invalids and Social Affairs and the writing of additional amendments.
2. Land in the limits in terms of socio-economic difficulties.
3. Land in the limits of invalids, class 3/4, 4/4; policy beneficiaries as invalids, class 3/4, 4/4; Warrior class disease 2/3, 3/3; the son of the martyr does not support every month.
4. Taxpayers get stuck due to unforeseen events if the value soil and damage on the ground from 20% to 50% of the tax.
In this case, the taxpayer must have confirmation of the land where the township-level damage.
Article 12. The Authority decided to exempt from the tax reduction.
1. The tax authorities directly managed based on tax records provided for in article 15 of this circular to determine the amount of tax reduction and exemption SDĐPNN exemption, tax relief for taxpayers according to the SDĐPNN period.
2. Some specific cases as follows: a tax reduction exemption) case SDĐPNN for households and individuals, as defined in clause 4, Clause 5, paragraph 6 article 10 and Paragraph 2, article 11 paragraph 3 of this circular, the Bureau Chief of the tax agency issued the general decision to base the list of recommended levels.
Every year, the social PEOPLE'S COMMITTEE is responsible for reviewing and submitting the list of objects to be tax exemptions pursuant to the tax authorities performed a tax reduction, exemption and jurisdiction.
b) case, tax relief under the provisions of Clause 9 Article 10 and article 11 paragraph 4 of this circular, the Tax Administration agency heads directly issued the decision to base the recommended menu of taxpayers and to confirm the level of communes where land was damaged.
c) other cases, taxpayers must send resumes accompanied by proof of exemption, subject to SDĐPNN tax breaks as specified or confirmed by the PEOPLE'S COMMITTEE of social where taxable land to tax authorities directly managed to be resolved.
Chapter IV registration, DECLARATION and payment article 13. The level of tax code 1. Taxpayers are tax authorities granted the tax code as specified in this circular to make declaration, tax non-agricultural land use.
2. where the taxpayer has been granted tax agencies tax code as defined in the law on tax administration and enforcement guidance documents, the tax code has continued to be used in the implementation of the Declaration, tax non-agricultural land use with the State budget.
Article 14. The procedure of granting the tax code 1. For organizations, households, and individuals, business registration procedures granting tax code made under the provisions of the law on tax administration and enforcement guidance documents.
2. for household, personal not business: 2.1. Application-level tax code is to submit tax records of the first year, including:-tax non-agricultural land uses according to model No. 01/TK-SDDPNN attached to this circular.
-Snapshot of people's ID or military ID or passport for foreigners have the endorsement of the competent State bodies.
2.2. in case of NNT has not had the tax code as defined in the law on tax administration and enforcement guidance documents, tax registration base level tax code-level implementation of the tax code and tax code notification for NNT.
Tax code issued to households, individuals and business not be recorded on the tax agency reported land-use tax non-agricultural.
2.3. in case of NNT has more of a, then the NNT to filing registration tax levels in the tax office where taxable land plots. Cases where household registration coincides with where the taxable land plots, then the NNT to make filing tax code registration at the Tax Bureau which has permanent residence.
2.4. in case more people stand owns name on the certificate, then the authoritative representative of the legal name of co-owners on the certificate are granted tax code. Tax code of the representative used to publicity, pay tax for all land plots subject to tax on the same city or tax, tax for all land plots subject to tax on the province/other cities for the representative himself.
Article 15. Tax records non-agricultural land use 1. With regard to the case of land use tax payable by non-agricultural year, records are:-tax non-agricultural land uses for each taxable land plots under model number 01/TK-SDDPNN apply to households, individuals or model number 02/TK-SDDPNN apply to the Organization, attached herewith;
-Snapshot of the papers related to taxable land plots such as: land use right certificates, decisions, decisions or land rental contracts, the decision to allow the transfer of the land use purpose;
-Snapshot of the proof in an exemption, tax relief (if any).
2. for cases of general tax declaration non-agricultural land use, records including:-General Declaration non-agricultural land use tax form number 03/TKTH-SDDPNN attached to this circular.
Article 16. The tax return 1. Tax principles: 1.1. NNT is responsible for accurate stubs on the tax information related to NNT as: name, number of CMT, tax code, tax notifications recipient address; The information relating to the land plots as taxable area, the purpose of use. If the land has been issued a certificate must complete the Declaration of information on the certificate as the number, date of issue, the number of sheets of the map, land, limits (if any).
For the record in the land tax of households, individuals, social PEOPLE'S COMMITTEE identify targets in part the Agency's determination on the function declarations and transferred to the Tax Bureau to do the tax base.
With regard to the Organization's tax records, case should clarify some relevant targets do the tax base of tax authorities, the Agency of natural resources and environment is responsible for confirming and submitting tax authorities.
1.2. Each year, the NNT is not done publicly if no change of NNT and the factors that lead to change the tax.
The case arises the events leading up to the change of the new declaration to NNT NNT and filing a tax return as prescribed in this circular within 30 (thirty) days from the date of the events; The case arises these elements alter the tax (except tax land 1m2 price changes) then the NNT to enumerate and filing a tax return within 30 (thirty) days from the date of arising of the elements change the tax.
1.3. The General Declaration non-agricultural land use tax applies only to land in.
Taxpayers subject to General Declaration as prescribed in this circular are made up of synthetic and declarations filed in the Tax Bureau where NNT have chosen and registered.
2. Tax for some specific case 2.1. For organizations: NNT declaring and filing a tax return at the Tax Bureau where taxable land.
2.2. for individual households. a) for land in the.

A1) NNT cases have the right to use for one (1) or more of land plots of land plots in the same County, but the district total land area subject to taxation not exceeding limits in soil where there is land use, then the NNT made up of land plots for each tax return, filed at the PROVINCIAL PEOPLE'S COMMITTEE and township level do not have to set the aggregate tax.
Example 9: Mr. Nguyen Van A has two plots of land in in Ba Dinh district, Hanoi, with an area of land in particular:-the first is 50 m 2 Land Plots (200m2 limit);
-The second is 50 m 2 Land Plots (100m2 limit).
In this case, You must set up and filed tax returns for 2nd ward where taxable land to private land plots for each declaration; He's not setting A general tax.
A2) NNT cases have the right to use the land for many plots of land in different districts but no land plots would cross the limits and the total area of land plots under tax does not exceed the soil where there is land use, then the NNT is made up of land plots for each tax , filed at the level where taxable land Township and not established general tax declarations.
A3) NNT cases have the right to use the land for many plots of land in the County, the district and do not have any land plots but limit exceeds the total area of land plots under tax excess land where land use: NNT is made up of land plots for each tax , filed at the level where taxable land Township and established general tax declarations filed in the Tax Bureau where NNT chose to do the procedure declaration.
Example 10: Mr. Nguyen Van C has two plots of land in the County and the district Three Because Hanoi in particular, as follows:-Plots of land in the district is 50 m 2 (80 m 2 limit);
-Land Plots in Three districts Because is 170m2 (200m2 limit).
Mr. Nguyen Van C made up 2 tax to private land plots and file a tax return to the ward where taxable land in hoan Kiem (50 m 2 plots) and the village where taxable land in Three districts because of (170m2 rice); At the same time, He must sign up, choose a tax agency (the IRS) to do the procedure declaration.
If You select limit C land in the district must file a General Tax Bureau in the district to do the procedure declaration.
If You select limit C land in Three districts Because they must file a General Tax Bureau at Three Because to do the procedure declaration.
A4) case of NNT has the right to use the land for many plots of land in different districts and only one (01) crossed the land plots of land in the limit where the right to use the land, then the NNT is made up of land plots for each tax return, filed at the level where taxable land Township and to establish general declarations at the Tax Bureau where the land plots in the beyond limits the level.
Example 11: Mr. Nguyen Van B has two plots of land in the district and district in Gia Lam district of Hanoi, with an area of land in particular: + Land Plots in Hai BA Trung district is 50 m 2 (80 m 2 limit);
+ Land Plots in Gia Lam district is 200m2 (150m2 limit).
Mr. Nguyen Van B is made up of 2 separate stubs to tax land and plots for each tax return filed for the ward where taxable land in district (50 m 2 plots) and the village where taxable land in Gia Lam district (200m2 rice); At the same time declaring General in Gia Lam District Tax Bureau.
A5) NNT cases have the right to use the land for many plots of land in the County, the district and have crossed the land plots of land in the limit where the right to use the land, then the NNT is made up of land plots for each tax return filed at the social level and where taxable land; at the same time the choice of Tax Bureau where taxable land beyond the limits to make up general declarations.
A6) is the slowest day thirty-one (31) of the next calendar year, NNT established general tax declarations under model number 03/TKTH-SDDPNN Tax Bureau sent where NNT done General Declaration and define the part the difference between tax in accordance with the tax on declarations NNT was declared at the Tax Bureau where taxable land.
b) for land non-agricultural PRODUCTION and non-agricultural land specified in article 2 of this circular used on business purposes.
Taxpayers filing a tax return at the Tax Bureau where taxable land or in organizations, individuals were authorized tax authority as prescribed by law.
2.3. additional tax declaration Declaration: a) the case arises these elements alter the tax base is reduced, resulting in increased tax then the NNT to additional declaration form No. 01/TK-SDDPNN or model number 02/TK-SDDPNN within thirty (30) days from the date of that element.
b) cases detected tax records were filed with the tax authorities have flaws, confusion affect tax then the NNT were complementary.
The case came after 31/3 years following that discovered new taxpayers tax records were filed with the tax authorities are erroneous, mistaken then be additional stubs (stubs for both tax years and general declarations) in that year.
Additional tax records are submitted to the tax authorities on any working day.
The case of NNT is held, the time limit for filing additional tax to the tax authorities before the announced decision to tax inspection, tax inspection at the headquarters of NNT.
Article 17. 1. For households and individuals.
1.1. Bases of NNT was certified by the competent State agencies, tax authorities, established the tax notice under model number 01/TB-SDDPNN attached to this circular.
The slowest is 30 September each year, the tax authorities are responsible for sending tax notices to the NNT.
In the period of 10 (ten) working days from the date of the notice of payment of the tax agency, NNT have the right response (repair, the additional declaration) of the information on the notification and send it to the place of receipt of the tax return. The tax authorities have a responsibility to respond within 10 working days from receipt of comments of NNT. The case of NNT no comments then recorded on the tax notice is considered tax.
NNT is responsible for submitting tax money to the State budget by the deadline stipulated in paragraph 3 of this article.
1.2. in case an aggregate Declaration: Declaration base General, NNT must pay tax on the increase in GOVERNMENT EXCESSIVE disparity; The case surplus amounts incurred shall be processed under the provisions of the law on tax administration and enforcement guidance documents.
2. for the organization.
NNT is responsible for the tax payer and non-agricultural land uses according to the time limit prescribed in paragraph 3 of this article.
3. The time limit for filing taxes.
3.1 the annual tax deadline of 31 December of each year.
NNT was right to choose tax once or twice a year and must complete the obligation of tax on December 31 every year.
The time limit for submission of difference as determined by general declarations at slow NNT is 31 March the following year.
3.2. in the case of stable cycles of 5 year NNT recommend one-time tax was for many years the tax deadline at the latest on 31 December of the year is recommended.
3.3 with regard to the case of the incident that led to the change of NNT, the transfer of land use rights has the responsibility to complete the tax on taxable lands where the GOVERNMENT EXCESSIVE before making legal procedures; The case of inheritance, if not yet complete the tax on GOVERNMENT EXCESSIVE then the inheritance is responsible for completing the tax on GOVERNMENT EXCESSIVE.
4. Organization of currency, tax: 4.1. Deadline for tax base as required, NNT done filed taxes, fines (if any) into GOVERNMENT EXCESSIVE address on the tax notice of tax authorities.
4.2. For land in the household, personal, Tax Bureau may Commission for social PEOPLE'S COMMITTEE made tax collectors of NNT. Scope of the mandate, the responsibility of tax authorities and units commissioned currency follow regulations in the law on tax administration and enforcement guidance documents.
4.3. Upon receipt of the tax money from the taxpayer, the tax agency or organization/individual tax authorities tax credentials to grant tax receipts non-agricultural land uses according to the stipulated form attached herewith or filed paper money into the State budget according to the form prescribed by the Ministry of finance for the taxpayer.
4.4. Tax authorities must monitor the implementation of tax obligations of NNT.
Chapter V IMPLEMENTATION Article 18. Handle exists.
1. The institutions, households, individuals belonging to an estate tax to be paid as of 31/12/2011 that has not yet fully incurred tax, then the tax authorities to continue tracking, collecting enough on the State budget.
2. in the case of an exemption, reduction of tax for tax year 2011 but the tax authorities have not made the exemption procedure NNT was minus the amount the tax exemptions on the tax amount to be used non-agricultural land must be filed by next year.
Article 19. Effect 1. This circular has effect from 01/01/2012.
2. Abolish the provisions previously about tax.
3. for tax period non-agricultural land use in 2012 as follows: 3.1. Time limit for declaration: slow recovery for until 30/6/2012 tax authorities must complete the recovery of the tax of NNT.
3.2. The time limits set and send tax notifications: latest until 30/9/2012 tax authorities must prepare and submit tax notice to the NNT.
3.3. tax period in 2012: the latest is on 31/12/2012.
In the process, if there are difficulties and obstacles, suggest the Organization, timely reflection about personal finance to be researched, resolved.

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