The DECISION of the MINISTER of FINANCE regarding the issuance of A regulation on land rents, water surface, apply to other forms of foreign investment in Vietnam to the MINISTER of FINANCE pursuant to the law on foreign investment in Vietnam on 12/11/1996;
Pursuant to the law of the land on 14/7/1993;
Pursuant to Decree No. 12/CP dated 18 February 1997 from the Government detailing the implementation of the law on foreign investment in Vietnam; Decree No. 10/1998/ND-CP dated 23 January 1998 by the Government on a number of measures to encourage and guarantee investment activities directly in Vietnam;
 
Decision: article 1. Attached to this decision A regulation on land rents, water surface, apply to other forms of foreign investment in Vietnam.
Article 2. This decision takes effect 15 days from the date of signing and substitute for the decision of 1417TC/TCĐN 31/12/1994 of the Minister of finance.
Article 3. The Secretary of the Ministry, ministerial heads, government agency, Chairman of the central cities, based on the functions, duties, authority is responsible for directing the associated units made this decision.
 
A REGULATION on LAND RENTS, WATER SURFACE, APPLY to OTHER FORMS of FOREIGN INVESTMENT in VIETNAM (attached to decision No 179/1998/QD-BTC dated February 24, 1998 by the Minister of Finance) article 1. The object must pay rent to the ground, the water, the surface of the sea.
The business venture, 100% foreign-owned businesses and parties to business cooperation contract (hereinafter referred to as the enterprise with foreign capital) by the State of the Socialist Republic of Vietnam to land rental, water, sea (known collectively as land rent) to use the project must pay land rental according to this regulation.
Article 2. The object does not have to pay the rent of land.
1. Business venture, foreign parties do not have to pay land lease in the following cases: the business side of the Vietnam venture that raising capital by land lease;
Business cooperation contract in the form of product division, which rents the land was included in the product are divided Vietnam side.
2. Vietnam-party join the venture, the business cooperation contract in paragraph 1 of this article are responsible for paying to rent the land under the provisions of this decision.
Article 3. The price of leasing land, the water, the water shall be as follows: 1. The land in the municipality: 1.1. Urban land is the inner-city land, town, commune under the provisions of article 55 of law of the land. Reviews for urban land rent regulations are as follows: unit: USD/m2/year urban Group minimum price the maximum price Group 1:1.00 12.00 Group 2: Group 3:0.80 9.60 0.60 7.20 Group 4:0.35 4.20 Group 5:0.18 2.16 directory of groups of municipalities under annex 1 attached.
1.2. With respect to the municipality in the mountainous, remote areas; geographical socio-economic difficulties, land rental is determined by 80% the level specified in paragraph 1.1 of this; Private towns in the region, land rental is determined by 50% the level specified in paragraph 1.1 of this.
1.3. the urban land Application is determined as follows: the price of land tax minimum price regulation coefficient coefficient coefficient of 1 year = for each group of municipalities location x x x the industry structure (USD/m2/year) (USD/m2/year) The profession of system infrastructure is defined as follows: a. the coefficient of the position (location) : position 1 has 3: apply for land plots, plots of land (hereinafter referred to as the plot of land) have the the facade adjacent to the main street of the town, within the transportation hub of the town, very convenient for the production, trading, services, travel, living, has the highest profitability , have the highest actual land price;
Position 2 that is 2.5: applied for land plots available money not bordering the main street but adjacent to the street or alley directly connected with the main streets, conducive to manufacturing operations, business, service, travel, living and potentially less lucrative location 1 the actual land price, average land prices are lower than the reality of the position 1;
Position 3 is the coefficient is 2: apply for land plots available amount of adjacent streets, relatively favourable for the production, trading, services, travel, living and potentially less lucrative location 2, the actual land price low and lower than average price average of the actual ground position 2;
4-position that is 1: apply for land plots not yet bordered streets, cities, is less favorable for the production, trading, services, travel, living, land prices are the lowest in town.
Based on the above rules, customize characteristics of each municipality, when determining unit price of leasing land for the plot of land is located between the standard position, it is applied coefficient in the range between 2.
b. infrastructure coefficient: coefficient of 2 apply for land plots have the following conditions: transport facilitation;
Have the power supply near the place of execution of the project, can meet the needs of the project; Water supply system near the fence works can be used for the project.
1.7 coefficient applied to the plot lacks one of the above conditions.
1.4 multiplier applied for two plots of land in terms of the above requirements.
Coefficient of 1 lot for lack of application conditions on all 3.
c. the coefficient of industry: Group 1 contains the coefficient is 1: apply for the sector: production and distribution of electricity, water supply and sewerage, industrial, mining, metallurgy, manufacturing machinery, equipment and transport means, basic chemicals, fertilizers, pesticides, petroleum, gas, filter pipeline , gas production processing industry, agriculture, forestry, seafood, agriculture, forestry, fishery, medical examination and treatment, schools, production of medicines, medical equipment and vehicles, sport, handle environmental pollution and waste land, build roads, bridges, infrastructure business , building houses for sale or rent, industrial zones, export processing zones, hi-tech zone and the manufacturing base of high industrial use;
Group 2 has a coefficient of 1.5 is: apply for the other sectors are not in the profession say in Group 1 and group 3;
Group 3 has the coefficient is 2: applied to the commercial sector and tourism, hotels, restaurants, financial leasing, consulting, brokerage, real estate business (excluding the business infrastructure, build houses for sale or rent), finance, banking, insurance, auditing;
The case of the project works with many professions have different number system, based on the land use for each profession, as the price of leasing land for each of industries to identify common land application; If not identified land use for each industry, the computer industry system for an area of land of the whole project is the coefficient of the main business lines of the project.
1.4. for the newly formed Ward County from the district, in the municipality of exception, during the 10 years since have decided to establish a single, land rental is applied according to the menu, the land of the municipality have lower rental rates are as follows:

The municipality of Group 1, the minimum land price not lower than the minimum, the land of the municipality of Group 3;
The municipality of Group 2, the minimum land price not lower than the minimum price of the municipality of Group 4;
The municipality of Group 3, minimum land price not lower than the minimum price of the municipality of Group 5;
For the municipality of Group 4, 5 the minimum land price by 50% compared with the price specified for that municipality.
2. The soil is not the municipality: urban land is not Land not in the range specified in paragraph 1 of this article, land rental regulations as follows: 2.1. For residential land, land use, farmland, forest land, land with water aquaculture, unused land (likely used in agriculture, forestry, aquaculture).
a. for land of the town adjacent to the municipality of Cabinet: unit: USD/m2/year minimum price Township Type maximum price 1. Communes have a face adjacent to the municipality of Group 1:0.18 1.08 2. Communes have a face adjacent to the municipality of Group 2:0.10 0.60 b. The remaining regions: unit: USD/m2/year minimum price Township Type maximum price plain Medium 0.060 0.360 du 0.045 0.270 0.020 0.120 mountain land rent price per unit not the municipality is determined as follows : price of land tax minimum price regulation coefficient coefficient coefficient of 1 year = for each type of texture x x Township x branches (USD/m2/year) (USD/m2/year) The profession of system infrastructure are specified as follows: position coefficient (location): position 1 there is the factor of 3 : apply for a plot of land at least one face of the adjacent municipalities, junctions, the main traffic axis Riverside, adjacent to the industrial, commercial, tourism, conducive to manufacturing operations, business, service, travel, living, and potentially profitable, have the highest actual land price;
Position 2 that is 2.5: applied to plots of land adjacent to the land plots in position 1, relatively advantageous for manufacturing operations, business, service, travel, living and potentially less profitable land plots in position 1, the actual land price and the average price is lower than the average of the actual ground position 1;
Position 3 is the coefficient is 2: apply for positions not in lot 1, 2 and 4;
4-position that is 1: apply for a plot of land far from roads, less advantageous for manufacturing operations, business services, travel and living, actual land prices the lowest average.
As for the plot of land is located between standard 2 location shall be applied coefficients in the range between 2.
Infrastructure: coefficient coefficient 2 apply for land plots have the following conditions: transport facilitation;
Have the power supply near the place of execution of the project, can meet the needs of the project;
Water supply system near the fence works, can be used for the project.
1.5 multiplier applied for lack of plot of land from 1 to 2 terms in the above conditions.
Coefficient of 1 lot for lack of application conditions on all 3.
The system of professions: applied uniformly to every industry that is 1.
2.2. For land not belonging to the municipality, there are not yet the land settlements, not the land use, which are currently not used in agriculture, forestry, aquaculture, the single land rental is calculated from 100 to 600 USD/ha/year and the specific price of each project is identified according to the provisions in clause 2.1 of this. Particularly for land in the Rocky Mountains, hills, bad lands bare hard use; If used for these projects is not manufacturing, service, tourism, trade, the price of land rental is calculated from 30 to 100 USD/ha/year;
Specific price of each project by the Agency have the authority to license investment decisions.
2.3. where the use of land for agricultural production projects, forestry, aquaculture, the unit price of leasing land is calculated by 50%, the rates specified in paragraph 1, item 2 of this Article.
3. Rent the water, at sea level.
3.1. Water River, Lake, Bay has single money rent from 75 to 525 USD/ha/year.
Particularly for the building structures on the surface of the water in the municipality of rental unit price shall apply as for urban land specified in clause 1 of this article.
3.2. single surface has money to hire from 150 to 600 USD/km2/year. For cases with an area of rental use is not fixed, then apply the level that rents from 7,500 to 1,500 USD/year.
4. for the following projects, land lease is calculated according to the minimum price specified for each type of land: the project does not use the ground (without affecting production operations on the ground), but use the space on the ground (except aviation), such as the construction of the flyover, conveyor and other similar cases;
The project survey, exploration, mining land use there often.
5. The following cases are not paid land rent: survey operations, mineral exploration, underground construction does not affect the status of land use organizations, individuals are used; but compensation for damage caused by operation of the project caused according to the provisions of the law on mineral resources;
Mining activities in the ground do not use soil; If the damage is compensated according to the provisions of the law on mineral resources.
Article 4. The Organization, the individual leasing land in addition to pay rent the land under land rental unit in A regulated, have to pay the entire cost of compensating loss of land and property associated with the land of people who have recovered to land for her rent as required by the law of Vietnam.
Article 5.
Land rental for each project to be stable for at least 5 years. When the adjusted increase, the increase does not exceed 15% of the level of the regulation, if the project was not enough, the land of 5 years from the time of identifying the land, then still apply to the current land until enough new computer back five years according to the new rates.
The adjustment of land rent price increase does not apply to the following cases: 1. pay once from the beginning for the period of operation of the project, which at the time of the adjustment has identified land rental application or prepaid land lease;
2. Prepaid land lease once for each time limit for many years right from the first year of each lease land, which in that period had increased adjusted land rents;
3. Vietnam-party State for permission to use the land lease, which is a joint venture or contract of business cooperation with foreign organizations, which at the time of the adjustment has identified land rental application.
Article 6. Authority to determine the rates of land tax based on A regulation, as proposed by the Director of the Department of finance, the people's committees of provinces and cities under central: single decision, the land for the project by licensing his investment;
Suggest writing about the price of leasing land for the projects authorized in the license of the Ministry of planning and investment, or agency is the Ministry of planning and investment granted authorisation; In this case the Ministry of planning and investment, or agency is the Ministry of planning and investment authorisation decision on the land;

The Ministry of finance only involved comments determine land rental unit in case the Ministry of planning and investment, the Agency is the Ministry of planning and investment, the provincial PEOPLE'S COMMITTEE or delegation suggested.
Article 7. The time of computer land lease.
Time of charge land rental business is the time to be handing the land to use. The case has yet to hand over the land that business has used the land, then the land rental fee time calculated from the time the land use business.
Article 8. Long, reduce land rents.
The exemption, reduction of land lease are as follows: 1. The project under build-transfer (BOT) or build-transfer-business (BTO) or build-transfer (BT) are exempt, reduce land rents according to the regulations of the Government.
2. Investment project business infrastructures of industrial zones, export processing zones, hi-tech zone was reduced 20% land rents are charged.
3. During the basic building construction projects, bridges, roads, airports, ports, power plants, reforestation, industrial crops, fruit trees, perennial do not belong to the scope of the projects specified in paragraph 1 of this article are exempt from paying land rent, the rest of the project was reduced 50% of land lease. The case of the project to have multiple projects or construction phases independent of each other, the construction time is calculated according to the proportion of capital investment.
Private afforestation projects in business time is also reduced by 90% of the money to pay the rent.
4. prepaid land lease cases 7 times for many years now in the first year, then be reduced land lease are as follows: Pay for 5 years shall be reduced by 5% of the land lease of 5 that year, pay for land rent duration over 5 years, then for every increase of 1% reduction in the amount of land rent is charged but the total reduced levels do not exceed 25% of the money to pay the rent of that time;
The case of paid land rent for the entire period of ground on thirty (30) years shall be reduced by 30% of the rent amount is charged.
5. The implementation of the reduction, free under this decision is made with respect to the project are granted the investment license from the date of this decision to be enforceable.
Article 9. Regulations on land leasing.
1. The land leasing provisions as follows: 1.1. The business must file declarations filed land lease (Appendix 2) and the related documents to collect money leasing land at the latest is 1 month from the moment of charging rents according to the provisions of article 7 of this regulation.
1.2. land lease calculation base is land rent, lease and land rental. Of which: cash land rental area is the actual delivery of land area;
Land rent duration is the time limit stated in the decision to hire the land of competent State agencies;
The price of leasing land are determined by decision of the competent State authorities in article 6 of this regulation.
1.3. land lease is calculated according to the year. In the first and last year of the duration of land lease is calculated for the actual number of months of use during the year.
1.4. land lease of each year was filed 2 times, each time to submit 50% of the land rent and filed at the latest on June 30 and December 31 every year.
1.5. land lease was filed in us dollars (USD) or by money Vietnam (VND); If filed by Vietnam money then redeem out us dollars (USD) according to actual sales rate averaged over interbank foreign currency market by the Central Bank announced at the time of payment.
1.6. land lease was filed on the State budget at the State Treasury by the Agency currency regulations and according to the index of the current state budget. The case surplus land lease shall be deducted from the amount payable, the land of the next period, if no, then the next State budget crisis charged the amount overpaid.
2. in case the Organization, foreign individuals to cooperate with organizations of Vietnam be allowed to rent land for the State to invest in the construction of housing, then have to pay land lease until the expiry of the land lease. The organizations and individuals who buy houses are responsible for paying to use the land under the provisions of the law of Vietnam.
Article 10. Land lease for some special cases.
1. organizations and individuals, Vietnam is to allow use of State land use right value to venture capital, the business cooperation contract with the Organization, foreign individuals, then the value of land use by the parties to the agreement, not be lower land rents charged by the unit price of leasing land in A regulation.
2. in special cases, for land in urban centres have profitable, commercial advantages, if the agreement is with foreign parties and be granted investment approval, then the single land rental can be determined with a higher level of urban land in a regulation.
Article 11. Regulations on handling violations; commendation and complaint resolution.
1. Handling violations.
Those violating the regulations on registration, Declaration, leasing the land, water, sea level sanctioned under the provisions of Decree No. 22/CP on April 17, 1996 by the Government on sanctioning administrative violations in the field of taxation;
Do not submit land lease, the play money on time, then every day slow 0.2% penalty amount filed slowly filed.
2. Complaints: businesses have the right to complain the problems related to land lease (except for the problems related to the determination of land rent) with the authority to decide land rental.
The case does not agree with the decision of the PROVINCIAL PEOPLE'S COMMITTEE, the Agency has the authority to license investment shall have the right to appeal to the Ministry of finance. The Agency received a complaint has the responsibility to resolve within 30 days of receiving the complaint; complex case resolution time limit must not exceed 45 days.
3. organizations and individuals taking advantage of the prerogatives, powers to misappropriation or loss of land rent, the full amount of compensation constitute losses, and depending on the extent to which violations were disciplined, the administrative sanction or prejudice criminal liability under the law.
4. People who have discovered the violations specified in A regulation, then be rewarded according to the General rules of the State.
Article 12. Terms of implementation.
1. Enterprise with foreign capital and the parties to the contract to do business responsibly done strictly a regulations.
2. General Directorate is responsible for directing the local tax Bureau held the land under meditation collection regulations.
3. Department of finance province, central cities are responsible for: identifying price land rents the provincial PEOPLE'S COMMITTEE decision or to the provincial PEOPLE'S COMMITTEE of the State bodies are competent to decide;
Periodically report the price of rental projects were licensed in local investment with the Ministry of finance.
4. the property management Department is responsible for coordinated with the relevant divisions of the Guide, identify the land lease and land rental unit when the local requirements for each particular project; check the implementation of this decision.
5. This provision applies only to licensed projects from the regulations in force. With respect to the case was the State Agency has the authority to decide the price of leasing land under the provisions of the legal documents before the date this regulation in force shall comply with the provisions of the text.
In the case of the project have specified the land before this regulation, which are too unreasonable provincial people's Committee recommended adjustments can be the Ministry of finance to consider adjustments.

6. The obstacles in the implementation process are reflected on the Finance Ministry to study the resolution./.
 
APPENDIX 1 LIST of MUNICIPALITIES by GROUP Group 1: inner city of Hanoi, Ho Chi Minh City.
Group 2: City: City of Vung Tau, bien Hoa, Hai Phong.
Group 3: inner city by city, town and commune: 1. Country of 5. Duc Giang 9. Two Friends Home. (Thanh Tri) 6. Hue 10. The 3 Hormones. Request (From Lian) 7. Danang 11. Binh Chanh 4. Hedong District 8. Nha Trang 12. German Group 4: Inner cities, towns and townships: 1. East of England 2. Yen Member 3. Soc Son 4. BAC Ninh 5. Oceanography 6. Map Paint 7. Halong 8. Nam Dinh 9. Ninh Binh 10. Phu LY 11. Phuc Yen. Free Maintenance 13. Honoring 14. QUY Nhon 15. The Bar Turns 16. Tân An, 17. The 18 tho. Thu 19. Dalat 20. BA RIA 21. Mỹ Tho.
Group 5: Inner cities, towns, the rest.
 
ANNEX 2 DECLARATION SHEET LEASING the land, the water, the SEA 1-company name: 2-address: 3-number, date of the investment license: 4. population: account opened at the Bank: 5-number of the day of decision for land rental: the rental section of land area (m2) Start Date land lease rent price (USD/m2/year) amount to be paid in 199 ... (USD)



Ghi chú



Lô A



 



 



 



 



 



Lô B



 



 



 



 



 



Lô...



 



 



 



 



 



Plus States: on............
Second period: on ... month ... every year ...
Businesses committed to ensure the integrity of the above declaration data and the implementation of the above declaration data and implement strictly the term leasing land tax authorities accept.
....., the day ... month ... year ...
Director of the enterprise opinion of tax authorities