The DECREE detailing implementation of land use right transfer tax law and the law on amendments and supplements to some articles of the law on land use right Transfer Tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on Government Organization, 30 September 1992;
Pursuant to the law on land use right Transfer Tax 22 June 1994 and the law amending and supplementing some articles of the law on land use right Transfer Tax No. 17/1999/QH10 on December 21, 1999;
According to the recommendation of the Minister of finance DECREE: chapter I GENERAL PROVISIONS article 1. Tax payers organizations, households, individuals have the right to use the land, when the transfer of land use right pursuant to the laws of the land must be the land use right transfer tax, except in the cases prescribed in article 3 of this Decree.
Article 2. Taxable object taxable object to transfer of land use right is the value of the land right use under the provisions of the law, including home and works on it.
Article 3. The case is not subject to tax The following cases are not subject to tax land use right transfer: 1. State land allocation, land rental for organizations, households, personal use under the provisions of the law of the land;
2. organizations, households, individuals returned the land to the State or State land under the provisions of the law of the land;
3. State home sales along with State-owned land use right transfer for home buyers;
4. transfer of land use rights in cases of divorce, inheritance of land use under the provisions of the law;
5. transfer of land use rights between: wife with her husband; the father, mother, father, foster mother with child, adopted child; the grandfather, grandmother, grandfather, grandmother with grandson, granddaughter; siblings together;
6. economic institutions, households and individuals, was State land rental has the transfer of land use right of rental; recipients of land use rent continues to implement land rent regime prescribed by the law of the land;
7. organizations, households, individual constitutional right to use the land for the people or committees for political organization, social-political organizations, social organizations, social organizations, professional economic organizations to build the basis of culture, education, health, sport; to build the charity include the love, gratitude, orphan homes, nursing homes, foster homes and elderly disabled people, the basis of a humanitarian nature without business purposes according to the project was the State Agency has the authority to approve or approve the planned suit.
TAX BASE chapter II article 4. Tax base the tax calculation base the land use right transfer is the transfer of land, land transfer tax and the price of land use right.
Article 5. Land tax land transfer tax land use is the actual transfer of land recorded in the land-use right transfer contract are the people's committees of districts, towns and cities in the province confirmed for land of households, individuals; Department of cadastral or land-cadastral Department confirmed for land of the organization.
Article 6. Land tax rates 1. The price of the land transfer tax land use is by the provincial people's Committee, the city of centrally regulated under the framework of the Government's land and are listed in the tax authorities, the main agency.
2. in case of transfer of land use right according to the method of auction, the price of land tax is the price hit the auction but did not lower the rate of land by the provincial people's Committee, the city of centrally regulated by framing the soils of government regulation.
In the case of transfer of land use right along with sale of assets attached to land use in the form of auction that in winning the auction does not identify separately the price of land, the land tax is the price of the land by the provincial people's Committee, the city of centrally regulated by framing the soils of government regulation.
3. in case of sale of flats in multi-storey buildings, many households in, along with the transfer of land use rights has a home on the land tax rates are determined by weighting allocated to the provisions of Decree No. 63/CP dated 11 July 1994 from the Government on the sales business housing. 4. The case of the transfer of land use right of the pond, garden soil is located in the rural residential areas, land in the municipality, the land price of land use right transfer tax is determined according to the type of land recorded in the land use right certificate or type of land tax are: If is agricultural land use tax, then the tax price is the price of agricultural land; If you are submitting the tax tax price is the price of land in. Article 7. Tax rate 1. Transfer tax land use is regulated as follows: a) for land for agriculture, forestry, aquaculture, salt-making, the tax is 2% (two percent);
b) for land in the land, construction and other soils in the soils stipulated in art. 1 of this article, the tax rate is 4% (four percent).
2. When determining the soil types to apply the above tax rates shall be based on the land use right certificates or land use purposes are to declare, pay taxes, be competent State authorities confirmed in the contract of transfer of land use rights.
Chapter III article 8 tax EXEMPTION. Tax free tax free land use right transfer for those and the following cases: 1. Household, personal right to use the land to move to the new economic regions, mountains, Islands under the decision of the competent State agencies;
2. Who was awarded the title "hero of the Vietnam mothers" have the right to use land;
3. transfer the right to use the land in rural township in the mountainous islands by regulation of the Government;
4. land conversion for agriculture, forestry, aquaculture, salt for each other to fit conditions;
5. economic organization was State land there collect money using the land for construction of housing for sale, construction of infrastructures for the conveyance or lease land use right associated with the House or attached with infrastructures shall be exempt from tax on the transfer of land use right corresponding to an area of has paid land use according to each project.
The business case for other real estate land use right is not subject to an exemption from transfer tax land use as specified in this paragraph.
Article 9. Tax reduction of 50% (fifty per cent) tax on the transfer of land use right for the following: 1. the wounded individual, class 1/4, 2/4 class and class Warrior 1/3, 2/3 class;
2. Relative martyrs enjoyed State subsidy mode;
3. Disabled people no longer capable workers, who have not yet reached the age of majority and lonely elderly people without refuge.
Article 10. Implementation of tax reduction, exemption 1. Those who are exempt from the tax on the transfer of land use regulations clause 1, 2, 3, 4 Article 8 and article 9 of this Decree are only exemption or reduction of tax on a transfer of land use rights.
2. Households, individual exemption or reduction of tax on the transfer of land use rights must be one of the following conditions: a) is the name of the land use right certificate or certificate of ownership of housing and land use in the area;
b) who has the right to use the land in the household when it was delivered or when the assignee the right to use the land.

3. in the case of the same households have many tax reduction transfer of land use right shall be plus the reduced levels that reduced levels of household but must not exceed 100% of the amount of tax on the transfer of land use rights must submit the State budget.
4. Ministry of finance specific instructions about procedures and authority to perform the tax exemption and reduction of land use right transfer tax.
Chapter IV, article 11 TAX DECLARATION. Tax Declaration 1. Within 15 days from the date the Agency has the authority to allow the transfer of land use rights, institutions, households, individuals are responsible Declaration to the tax authorities on the transfer of land where about soil type, area, location, value of land transfer under the form of declarations of tax authorities.
2. The case of organizations, households, individuals have the right to use the land to bring the mortgage, guarantee the right to use the land or assets attached to land to which to transfer land use rights or sell your property with land use right transfer for the payment of the liabilities shall have the right to use the land or , organizations, individuals stand out as land use rights transfer procedure made the Declaration filed with the land use right transfer tax before payment of the debt.
3. where the competent State organs in the course of duty has made the transfer of land use right pursuant to the law, the authorities which are responsible to declare and pay tax on the transfer of land use rights.
4. where the conversion of land use right for each other, then each side conversion of land use are the tax declaration of land use right transfer for the value soil switch according to the instructions of tax authorities.
Article 12. 1. Organizations, households, individuals transfer land use rights (collectively referred to as the transfer of land use rights) is responsible for land use right transfer tax according to the notice of the tax authorities.
The transfer of land use right can be commissioned for the representative to declare and pay tax on the transfer of land use rights.
The assignee the right to use the land can change tax agreement for the transfer of land use rights, in this case, the recipient of the transfer of land use rights has the responsibility to declare and pay tax on the transfer of land use.
2. The time limit for payment at the latest 30 days from the date the tax declaration to transfer of land use right of the notice of the tax authorities.
3. the competent State agencies provided only land use rights certificates to the recipients when the tax on the transfer of land use rights land use rights has been filed, unless the tax debit transfer of land use right according to the regulations of the Government.
Article 13. Duties and powers of the tax authorities 1. When receiving the tax records of land use right transfer of the taxpayer, the tax authorities must have receipt and open the Windows to track daily.
2. Instruct the taxpayer made the Declaration in full and correct procedures on land use right transfer tax.
3. Require the taxpayer to provide sufficient records are: land use right transfer contract certified by the competent authority allowing the transfer of land use rights, land use right certificates and papers related to the tax exemption on the transfer of land use.
4. check, verify documents do tax base, tax reduction, exemption, determine the level of tax.
5. Based on the record tax declaration of the taxpayer, within 30 days from the date of the application and the tax on the transfer of land use right tax calculation, tax authorities, tax notices to taxpayers about the tax exemption, reduction, tax and tax period.
6. The decision to exempt, tax relief under the provisions of the law on land use right Transfer Tax.
7. Consider, resolve complaints about land use right transfer tax jurisdiction.
Article 14. Organize currency lodging taxes 1. Land use right transfer tax was submitted by Vietnam and money in the State Treasury where the land use right transfer.
2. When collecting the tax, the State Treasury must grant the certificate from the tax collectors do the Finance Ministry released to testify from demonstrating sufficient regulatory tax and submit the profile for the main agency procedures for the certification of land use.
3. Cases of land use right transfer tax be charged multiple times, the State Treasury is responsible for granting tax vouchers for each submission and tracking until sufficient tax to confirm sufficient tax and transfer the records to the main agency procedures for the certification of land use.
Chapter V COMPLAINTS, dealing with infringement, COMMENDED article 15. Complaints complaints and complaints about land use right transfer tax is made in accordance with articles 22, 23, 24, 25 of the law on land use right Transfer Tax and other legal regulations on complaints, accusations related to the law of the land.
Article 16. Handle violation of tax agencies, tax officials, taxpayers and other personal violations of laws on land use right transfer tax is dealt with in accordance with articles 17, 18, 19, 20 of the land use right transfer tax laws and regulations by the Government on administrative sanctions in the field of taxation.
Article 17. Rewarded by tax authorities, the tax officer complete the assigned task, having discovered the violation of land use right transfer tax laws be rewarded according the General mode of the State.
Chapter VI PROVISIONS Enacted 18. The Organization made the Finance Ministry guiding the implementation of this Decree.
The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the people's committees of provinces and cities under central authority responsible for the implementation of this Decree.
Article 19. Handle exists 1. The case had moved the land use right before 1 January 2000 but not yet the land use right transfer tax, the tax rate stipulated in the law on amendments and supplements to some articles of the law on tax on transfer of land use rights and the provisions of this Decree.
2. in case of transfer of land use right before 1 January 2000 has declared and submitted a land use right transfer tax section shall be counted back tax according to the tax regulations in the law on amendments and supplements to some articles of the law on tax on transfer of land use right and do the following : a) if the amount of tax already paid before 1 January 2000 less than the tax was calculated, the additional tax is missing;
b) If tax were filed before January 1, 2000 is larger than tax was not paid tax already paid.
3. The case had moved the land use right before 1 January 2000 that one of the valid papers on land use regulations in paragraph 2 of article 3 of Decree 17/1999/ND-CP on 29 March 1999 by the Government, including the case of land use rights has shifted many times many home, when people are using land filling level land use right certificate or certificate of ownership of housing and land use in only to be paid land use right transfer tax once under the provisions of this Decree.
4. Who is responsible for land use right transfer tax according to the provisions in clause 1, 2, and 3 of this article, if indeed difficult, yet capable of sufficient land use right transfer tax, is the people's Committee of the communes, wards and towns endorsed then was the State Treasury tax debit transfer land use rights transfers and missing records for major agency procedures certificates of land use, including tax debit transfer land use rights still underpaid.

Article 20. Effective enforcement of this Decree takes effect from January 1, 2000 and replaced the Decree No. 114/CP dated 5 September 1994 from the Government detailing the implementation of the law on land use right Transfer Tax.