Pursuant to the law on organization of the Government of 25 December 2001;

Pursuant to the law non-agricultural land use Tax on June 17, 2010;

Considering the recommendation of the Minister of finance DECREE: chapter I GENERAL PROVISIONS article 1. Scope of this Decree, detailing and guiding the implementation of some articles of the law on non-agricultural land use Tax.

Article 2. Taxable object taxable objects using non-agricultural land made under the provisions of article 2 of law non-agricultural land use Tax. Specifically the following: 1. Land in the countryside, land in the municipality: 2. production Land, non-agricultural business prescribed in clause 2 article 2 law on non-agricultural land use Tax, including: a) industrial building Land including land to build industrial, industrial zones, export processing zones and the zone of production business focus, different land use regimes;

b) ground ground 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);

c) Land to mining, the soil surface do mineral processing, except in cases of mining without affecting the layer of soil or ground;

d) produce 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 3 of this Decree are the institutions, households and individuals use to business purposes.

Article 3. The object is not subject to tax on non-agricultural Land use on business purposes stipulated in article 3 of law non-agricultural land use Tax subject is not taxable, in particular: 1. The land used for public purposes including: a) Land transport, irrigation including land used to build road works , bridge, sewer, sidewalks, rail, land for construction of the port infrastructure, aviation, airports, including ground lies in planning the construction 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) , the drainage, irrigation systems, dams, levees and land in the corridor traffic safety, safety of irrigation;

b) land for construction of culture, 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, drug Detox facility, foster, the camp recovered dignity; feeding area to the elderly and children in difficult circumstances;

c) land with historical-cultural attractions, has been rated or are the people's committees of provinces and cities under central (hereinafter the provincial people's Committee) decided to defend;

d) 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; the land of lakes, dams; building land funeral home, cremation buildings; the land to the waste, landfill, waste management was competent State agencies allow.

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.

6. The land agency headquarters building, building his career including: a) 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;

b) 5,025 career works in the sectors 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 including: a) the land in the barracks, the headquarters stationed;

b) ground military bases;

c) Ground do national defense works, and works especially on defense and security;

d) military port, station ground;

DD) Ground do the industrial, science and technology serves directly to defence, security;

e) ground treasure of the people's armed units;

g) shooting ground, field, Miami, Miami Beach, destroying weapons testing of weapons;

h) Land buildings, public buildings, gymnasium, home fitness workouts, sports and other facilities in the campus barracks, the headquarters of the people's armed units;

I) Land do prisons, detention camps, detention houses, educational facilities, the school brought by the Ministry of defence, the Ministry of public security management;

k) Land combat works building, the business of defence, 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; construction of farm livestock, poultry and other animals are permitted by law; the station building, laboratory research farm agriculture, forestry and fisheries; build the underlying tree varieties, animal breeds; building warehouses, home of households, individuals to contain agricultural, plant protection drugs, fertilizers, machinery, agricultural production tools.

Chapter II REGISTRATION, TAX BASE, geography, COMPUTER, and TAX exemption TAX article 4. Land tax land tax is an area of non-agricultural land use practice.

1. where the taxpayer has the right to use many of the plots of land within the province, the central city in the land tax is the total area of land plots in the tax calculation.

2. for the land in many households in high-rise buildings, condominiums, including the case just to stay fit, to business, the land tax of individual organizations, households, individuals determined by the allocation coefficient multiplied by the area of the House (works) of each organization, household , personal use.






Distribution coefficient for the case with no basement = land building lot of stories many households in total area, the home of the institutions, households, individuals using the system for the allocation of cases to the basement = land buiding construction, many households in 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 system for the allocation of cases only the construction work under the ground = 0.5 x land on the surface corresponds to the building below the surface Of the area of work of the Organization, household, personal use of below ground area (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 assets attached to land (hereinafter referred to as the certificate).

Article 5. Price of 1 m2 of land tax 1. 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 1 January 2012.

2. in the case of stable cycle change taxpayers or arise of factors lead to changes in the price of 1 m2 of land tax is not redefining the price of 1 m2 of land tax for the remainder of the cycle.

3. The case is State land, land rental, transfer case the purpose of land use from agricultural land to non-agricultural land or land from production, non-agricultural business to land in a stable cycle then the price of 1 m2 of land tax is the price the land according to the purpose of use by the provincial people's Committee at the time the regulations were delivered to Earth land rental, or the time of the transfer of the land use purpose and be stable for the rest of the cycle.

Article 6. Land tax in the limit 1. Land limit in doing the tax base for the case to be handed to the new land from January 2012 onwards traffic limit is due to land in the provincial people's Committee of the regulation at the time of delivery of the new land.

2. land limit in doing the tax base for land in the case are used before January 1, 2012 is determined as follows:


a) 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 application of norms recognized in the soil to make the 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;

b) 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;

c) 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;

d) cases not yet issued a certificate shall not apply limits. 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 points a, b, c of this paragraph.

3. in case of change of taxpayers in tax limit, then, is 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.

4. soil limit does not apply in respect of the land reclaimed, constitute improper use of land and the purpose and the land is not yet used as prescribed.

Article 7. Register, record, calculate and pay tax 1. Taxpayers register, record, calculate and pay tax according to the provisions of the law on tax administration.

2. The taxpayer register, record, calculate and pay tax at the tax agency in the district, County, town, city or province in the tax return, pay tax at the individual agencies were authorized tax authority under the provisions of the law (hereinafter referred to as the tax authorities at district level) where the right to use the land.

The case in the remote areas, difficult travel conditions, taxpayers can register, record, calculate and pay tax at the communal people's Committee.

3. The registration, publicity, and pay tax for taxpayers have the right to use many of the plots of land within the province, central cities are defined as follows: a) the taxpayer register, record, calculate and pay tax for each land plots in use at tax authorities at district level where land use such as for cases have the right to use use a;

b) plots of land in no case would exceed limits land in plots of land where the taxpayer is selected norms land in a place of land plots to determine the tax. Part of the land outside the limits are determined by the total area of land plots in has the right to use the land limit minus in where the taxpayer has the choice;

c) where there is a in overcoming limits land in plots of land where the taxpayers in limit choice in where there are obviously limits to determine beyond the land 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;

d) case from two plots of land in back up beyond the limits of land in plots where there is land that the taxpayers only selected quota land in a place that has crossed the limit of land in plots 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;

DD) taxpayers established general declarations according to the form prescribed by the Ministry of finance to determine the total area of land plots in the right to use and the number of tax already paid, send the tax authority where the taxpayer has the choice of soil limit in doing the tax base to submit the part the difference between tax under the provisions of this Decree and of taxes already paid in the the tax authorities at district level where land use.

4. Ministry of finance specifies the registration, publicity, and the tax specified in this Article.

Article 8. Tax free, tax reduction and exemption rules, tax reduction, tax reduction tax subjects and tax reduction, exemption rules using non-agricultural land made under the provisions of article 9, article 10 and article 11 of law non-agricultural land use Tax. Some of the content is specified as follows: 1. list of encouraged investment areas, special areas to encourage investment, the geographical conditions of socio-economic difficulties, geographical socio-economic conditions particularly difficult prescribed in clause 1, article 9 paragraph 4 and paragraph 1 , item 2 article 10 of law non-agricultural land use Tax made under the provisions of the law on investment.

2. The base implementation of socialization are tax provisions in clause 2 article 9 law on non-agricultural land use Tax to meet the regulations of the type, scale criteria, standards of the facilities Department perform socialization with respect to activities in the field of education , vocational, health, culture, sports, the environment according to the decision of the Prime Minister.

3. The identification of poor households are tax provisions in paragraph 6 article 9 law on tax on non-agricultural land uses are pursuant to the decision of 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.

Chapter III article 9 ENFORCEMENT PROVISIONS. The responsibility of a number of ministries, provincial people Committee 1. In the third quarter of 2011, the Ministry of natural resources and environment is responsible for issuing regulations and guidance documents the Agency resources and the local environment in terms of determining land use not true purpose, an area of reclaimed land, occupies and area not used as prescribed to make the tax base under the provisions of the law on non-agricultural land use Tax.

2. The Ministry of finance is responsible for: a) directed the construction of the database on the management of tax revenue on the basis of data about land management by the Agency of natural resources and the environment;

b) Guide and direct the tax agency organization, tax management non-agricultural land use under the provisions of this Decree and the tax administration law.

3. provincial people's Committee has the responsibility: a) the regulation and announced the price of the land, the land limits in each area, each period locally to do the tax base under the provisions of this Decree.

b) directs agencies, local units of organization make good tax law non-agricultural land use and the provisions of this Decree.

Article 10. The effect and enforcement instructions 1. The Decree has effect from January 1, 2012 and replacing Decree No. 94-CP dated 25 August 1994 the Government detailing the implementation of the Ordinance on housing, land and Ordinance amending and supplementing some articles of the Ordinance on housing, land.

2. The Ministry of Finance shall guide the implementation of this Decree.

The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the province, central cities and other organizations and individuals concerned is responsible for the implementation of this Decree.