Pursuant to the law of the land on November 26, 2003;

Pursuant to Decree No. 185/2004/ND-CP on October 29, 2004 by the Government on the implementation of the law of the land;

Pursuant to Decree No. 198/2004/ND-CP dated 3 December 2004 by the Government on land use charge;

The Ministry of finance guidelines on land-use charge as follows: part I-GENERAL PROVISIONS A the scope of this circular guides on collecting money for the land use cases defined in article 1 of Decree 198/2004/ND-CP dated 3 December 2004 by the Government on land use charge (hereinafter collectively referred to as Decree No. 198/2004/ND-CP).

II-the right audience paid use of land must pay land use specified in article 2 of Decree 198/2004/ND-CP; some of the cases mentioned in paragraph 1 of this article for specific instructions as follows: 1-the land is allocated for economic organizations for use in the the purpose of investing in the construction of infrastructure to transfer or rent as defined in point d, including land to build industrial infrastructure high-tech zones, the economic zone, rural residential, urban residential areas, land to build infrastructures.

2-land was allocated to economic organizations, households, individuals to construct public works business purpose as defined in point DD is land is specified in point b of paragraph 5 article 6 of Decree 181/2004/ND-CP on October 29, 2004 by the Government on the implementation of the law of the land (hereinafter referred to as the Decree 181/2004/ND-CP).

3-point g of the regulations of Vietnam settled in a foreign land is allocated to execute the project, not including cases of Vietnam who settled in foreign joint ventures with organizations, foreign individuals to invest in Vietnam.

III-the object is not paid land use objects not paid land use specified in article 3 of Decree 198/2004/ND-CP; some item in this specific instructions as follows: 1-the land for construction of infrastructures used in the industrial park project was approved by the authority specified in paragraph 3 is land of infrastructure building in the industrial park that do not use industrial production purposes , not handed back, lease or transfer to the person wishing to make use of business premises.

2-the provisions of paragraph 4 of households, individuals are using the land to be granted land use right certificates do not have to pay land use; some specific cases such as the following: a-Land are using the stable was the people's Committee of the communes, wards and towns endorsed no one in the dispute in the case prescribed in clause 1, 2, 3 and 4 to article 50 of the law of the land in 2003; in the case of land already in use is stable before June 15, 1993 no dispute shall not differentiate people who apply for the certification of land use is the person who has used the land before 15 October 1993 or who use the land after July 15, 1993 (by assignee , inheritance, donation, donate ...) When granted land use rights certificates are not paid land use;

b-where to buy chemical processing, housing prices (buying in) attached to the land in State enterprises, cooperative before June 15, 1993 in regulation DD article 50 paragraph 1 the law of the land must be competent State agencies allowed under the provisions of the law of the land at the time of purchasing the House attached to the land.

IV-based computer collect money using the land 1-based computer that collect money using the land is an area of land price and land use period according to the provisions of article 4 of Decree 198/2004/ND-CP.

2-case, the payer land use, which previously had to claim on the land or compensation costs of investment in land (referred to as compensation on the land), in support of the land for the land shall be revoked except compensation, support on the ground in land use money payable under the provisions of the law on compensation , support and resettlement, but the level was minus does not exceed the amount payable land use.

Section B SPECIFIC PROVISIONS I-collect money when the State land use land use land to collect money when the State assigns the provisions of article 5 of Decree 198/2004/ND-CP; some item in this specific instructions as follows: 1-clause 1 rules on land use charge in the case of land in the form of land-use rights auction or bidding for projects, land use, the land price computer land use charge is winning the auction. An area of land use charge calculation is land auction. When the auction is completed, do not make discount, free use of land for every case.

The land-use rights auction and bidding for land-use projects implemented under the current provisions of the law of the land auction, bidding for the project.

2-item 2, paragraph 3 of the rules on land use money collected in the case was given the land by decision of the competent State agencies: 2.1-area computer collect money using the land is recorded in the decisions; the case of the actual area under the minutes handed the land other than the area recorded in the decisions then collect money using the land according to the land the fact in the minutes handed are State authorities have jurisdiction to decide.

2.2-Price land land use charge calculation is as follows: a-the case of land use, the land price long term stable computer collect money using the land as land prices in at the time of delivery of the land by the provincial people's Committee issued under the regulations of the Government;

b-land case has a time limit, the duration of the project: the use of land in 70 years, the price of land land use charge calculation is the price the land according to the intended use of the land was given by the provincial people's Committee issued under the regulations of the Government.

The project has a duration of land use under 70 years, then reduced the amount of land used per year not allocated land use is 1.2% of the salary of 70 years. The formula to calculate the amount in this case are as follows: land use Money of the time limit for delivery of the soil (n) = Amount of land use duration of 70 years-[land use Money of the time limit of 70 years x (70-n) x 1.2%] where: n is the time limit for delivery of the land in the year.

For example, held A 2,000 m2 of land assigned non-agricultural production and business premises do have shelf life of 50 years. At this point non-agricultural land prices made production business is 5 million VND/m2. Money land use is determined as follows: early land use of the term is 70 years: 5 million VND/m2 x 2.000 m2 = 10,000 million land use of the term 50 years are determined as follows: land use Money of the time limit for delivery of the soil 50 years = 10,000 million-[10,000 million x (70-50) x 1.2%] = 7,600 million II-collect money when transferring land use purpose land use land use charge when allowed to transfer the land use purpose as defined in article 6 of Decree 198/2004/ND-CP; some item in this specific instructions such as the following:


1-clause 1 rules for economic organizations; When you switch the purpose of land use from agricultural land to non-agricultural land, was given the land does not collect money using the land to the land charge to use the land shall collect enough money to use land according to the land prices of new uses. The case of the land be transferred using purpose derived from the assignee or when delivered to land restitution, land assistance for people who have recovered ground, then collect money using the land according to the price difference between the price of the land according to the purpose of the new use with land prices according to the purpose of use before that at the time of transfer of the purpose of use.

2-paragraph 3 regulation on moving purposes from lands in the land use assigned long-term stability has paid land use or the subject does not have to pay to use the land under the provisions of paragraph 4, paragraph 5 of article 3 of Decree 198/2004/ND-CP land to non-agricultural business is not paid land use.

3-paragraph 4 regulates land use transfer from land leases to land in the then collect money using the land prices in the land except land use money already paid prices of land are assigned leases at the time of transfer of the purpose of use.

For example: on 1 August 2004, held A 20,000 m2 of land assigned non-agricultural production and business premises do have shelf life of 50 years; land prices computer land use charge is 4 million/m2; has paid the prescribed land use; to 2006 was allowed to move to land in, at this point the non-agricultural land prices made production business for 50 years is 5 million/m2, land prices in is 6 million/m2.

Land use money held A payable when allowed to move 20,000 m2 of land to non-agricultural land is defined as follows: 20,000 m2 x (6 million/m2-5 million VND/m2) = 20,000 million.

[not yet counted as long or steady money using land that the Organization be enjoyment (if any)]

III-transfer from leasing land to the land charge land use land use when transferring money from leasing land to the land charge land use provisions in article 7 of Decree 198/2004/ND-CP; some item in this specific instructions as follows: 1-paragraph 1 Regulation on transfer of State land to rent from land use long-term stability (in the land) that collect money using the land, then the land price computer collect money using the land as land prices in at the time of transfer from leasing land to land.

2-item 2 rules of transfer from leasing land to the land charge duration of land use, the land price computer collect money using the land as land prices according to the purpose of use at the time of transfer from leasing land to land.

Paragraph 3 stipulates the case when the State must compensate the land rental, support on the ground; If the amount of compensation, assistance on land yet to be deducted from the land lease to be paid shall be deducted from the amount payable land use; the level of compensation of land except in land rent that should claim on the land was transferred to the land charge to use land with land prices calculated compensation of land types when doing compensation at the time was allowed to move from the land to the land charge land use.

Land lease period of the land use has not been deducted from the amount payable land use. Land lease was filed for the period not yet deducted money land use land use and is calculated according to the following formula: the amount of land rent was deducted from the money using land = land was transferred from rent to your rental unit price x delivery time limit of 1 year at the time of transfer from leasing land to land x number of years has paid land rent but Yet land use IV-collect money using the land when the certification of land use rights for land use are Collecting money using ground when granting land use rights certificates specified in article 8 of Decree 198/2004/ND-CP; paragraph 1 of this article for specific instructions as follows: household, personal use land in from October 1993 to the time of the certification of land rights that have not yet paid the money to pay the land use land use as specified in item 1 and item 2 article 4 and point b c, item 2 article 6 of Decree 198/2004/ND-CP.

Some of the following circumstances when granted land use right certificates do not have to pay land use: 1-When was given the land has paid compensation pursuant to decision No. 186-dated May 31, 1990 of the Council of Ministers (the Government) to compensate the damage of agricultural land , forest land conversion to other purposes.

2-has paid land use on the State budget in accordance with circular No. 60-TC, TCT 16 July 1993 of the Ministry of finance when buying State-owned house and home buying is not state-owned land use rights along with there home on that; allocated land to build housing and works; allocated land in lieu of the payment of the value of construction works of infrastructure.

3-Buy State-owned home, buy home home business companies of the State under the provisions of Decree 60/CP dated 5 July 1994 from the Government about the sale and business houses.

4-Buy the House together with the right to use the land on which the houses in an already paid income tax under the income tax Ordinance for high income earners.

The case of the above guidelines only apply to cases not under the scope of paragraph 2, article 8 paragraph 3 of Decree 198/2004/ND-CP.

PART C, REDUCED LAND USE I-free principles, reduce land use money free principles, reduced land use provisions in article 11 of Decree 198/2004/ND-CP; some item in this specific instructions as follows: 1-households and individuals subject to exemption, reduction of land use money only to be waived, reduced land use once in one of the cases was State land to do houses, are allowed to transfer the land use purpose from other land to make land in , granted land use right certificates in. Particularly for economic organizations are exempt from reduction once when land was given the land use purpose for each investment project.

2-Free, reducing the amount of land use under the provisions of Decree No. 198/2004/ND-CP and this circular guides only are done directly with the object to be exempted, reduced and calculated on the amount of land used to be paid under the provisions of Decree No. 198/2004/ND-CP and the guidance in this circular.

3-consideration and approval Only long, reducing the amount of land use under the provisions of Decree No. 198/2004/ND-CP for the case started paid land use from the date of Decree No. 198/2004/ND-CP effective enforcement. The case has paid land use or submission of land use amounts owed arising before the date of the Decree No. 198/2004/ND-CP effective enforcement of the land use money exemption made under these provisions before the date of the Decree No. 198/2004/ND-CP effective enforcement.

4-land use organizations have been free money to use land as stipulated in paragraph 1, 2, 3, 4 Article 12; clause 1, article 13 3 Decree No. 197/2004/ND-CP, but then transfer the right to use the land shall pay the money to use land that has been exempted or reduced in the State budget according to the price of the land at the time of the transfer of land use rights.

II-free use of land


Free use of land for the objects specified in article 12 of Decree 198/2004/ND-CP; some item in this specific instructions as follows: 1-clause 1 rules of free use of land under the provisions of the law to encourage investment to make: a-investment projects in the industry, the profession, the field of investment incentives and be done in the area of investment incentives as stipulated by the Government;

b-investment projects in geographical socio-economic difficulties, geographical socio-economic conditions particularly difficult as prescribed by the Government;

c-other cases prescribed by the Government.

2-Clause 3 be directed as follows: a-Land allocated to the project to build student dormitories with money from the State budget; the unit was delivered for use management students in, only charge enough cover the cost of service, electricity, water, management costs and other related expenses; do not count the cost of land use and depreciation of the value of the House;

b-land to build houses according to the service projects for people displaced by the disaster; who was given the land in the new project to relocate are free paid use of land, as land in where to relocate (where to go) not be compensated, are supporting the move (if available);

c-land to build houses of ethnic minorities in the region of the economic and social conditions are particularly difficult. People are free to use the soil must have permanent residence at the local Department of social-economic conditions particularly hard but no ground made housing, or housing but has an area of campus that not enough land in the limit as prescribed by the law of the land;

The region has economic and social conditions especially hard as prescribed by the Government.

d-Ground construction of condominiums for the workers of the industrial area, the unit was given the land to the project must be the provincial people's Committee approved the project, approve the sale price or price for rent; in the structure of the selling price or lease price for no cost money to use the land.

3-Item 5 rules of free use of land in the limits of land communication in cases: be, transferred the land use purpose, granted land use right certificates for the objects specified in decision No 119/TTg dated 27 February 1996 from the Prime Minister's support people with the revolution in home improvement and decided No. 20/2000/QD-TTg dated 3 February 2000 from the Prime Minister's support of the revolutionary activities from before the revolution of August 1945 in home improvement, in particular as follows: a-Who joined the revolutionary organization from 31 December 1935 on the front are exempt from full use of land;

b-Who joined the revolutionary organization during the period from 1 January 1936 – 31 December 1944, earning gold star or Ho Chi Minh Medal, or the first class Medal of independence are free use of land with an area of no more than 300 square meters (m2);

c-Who joined the revolutionary organization in the period from January 1, 1936 to December 31, 1944, not specified in point b of this clause are free use of land for land in land allocation in the limit by the provincial people's Committee rules;

d-hero of the people's armed forces, Vietnam hero mother, hero of labor; the wounded, the sick soldiers, who enjoy policies as wounded soldiers lost labour power from 81%; relatives of the martyrs are entitled to foster productivity and money every month is free to use the land for an area of land in the limits of;

4-Clause 6 regulations on households and individuals, was granted the certificate of the right to use the land, but the land that has been used is stable before June 15, 1993 in one of the cases provided for in paragraph 1, 2, 3, 4 Article 50, article 87 Land Law and article 45 of Decree 181/2004/ND-CP dated but also land use money debit shall be free of charge the outstanding land use.

III-reduced land use land use money Decreases for objects specified in article 13 of Decree 198/2004/ND-CP; some item in this specific instructions as follows: 1 – paragraph 3 stipulates the 20% reduction of land use money when the State allocated land for factories, enterprises have to relocate as planned (including relocating due to pollution). The factory, the factory moved to have the decision of the provincial people's Committee and the land area was reduced to only apply to land the plant, making enterprises.

2-clause 4 provisions on reduced use of land in the limits of land communication in respect of the cases to be transferred, the land use purpose, granted land use right certificates for people who are using the land is with the way the network as defined in decision No 119/TTg and decision No. 20/2000/QD-TTg which are not subject to free use the land specified in point 3 of this Section section II, in particular as follows:-the wounded, people enjoy the policy as invalids, sick soldiers lost labour power from 61% to 80% to 90% reduction of money payable land use;

Invalids, who enjoy the policy as the wounded lost labour power from 41% to 60%, active officers of the revolution money insurrection (who joined the revolutionary organization during the period from November 1, 1945 to August 1945 General) be reduced to 80% of the money used to pay the land;

-Relatives of martyrs, who have helped revolutionize the monthly voucher, invalids and people enjoy the policy as the wounded lost labour power from 21% to 40% was reduced 70% money payable land use;

-The revolutionary activities, making international obligations was awarded the resistance I or class I victory Medal was reduced 65% of land use.

IV-free profile, reduced land use 1-organizations, households and individuals when performing the procedure of land assigned to the purpose of land use from land to land, granted land use right certificates; declaring opt, reducing the amount of land used in the Declaration paid land use (attached to this circular) in the records of the land registry office sends to land use or resource and environmental agencies for case records filed at the Agency of natural resources and the environment or the social people's Committee , wards, towns in the case records filed in the communes, wards and towns (hereinafter referred to as the resource and environmental agencies). The Declaration paid use of land was established 2 a; a save in tax authorities, the agency sent a copy of the resource and the environment along with the records of the land to the resource and environmental agencies to send to people using the land to make the financial obligations.

2-the Declaration must include proof of in one of the cases are exempting, reducing the amount of land use (certified copy), namely: a-for the case of investment incentives to have preferential investment certificates;

b-for public works projects have business purposes; the project to build student dormitories, build houses for the people there for building condominiums for industrial workers must include a written approval of the competent authorities regarding approval of investment projects;

c-for factories, according to displaced companies planning to have decided to relocate and investment projects are approved by the authority by law;

d-for people with the revolution must have papers relating to exemption regime, reducing land use money guidance in point 3 section II and section III point 2 of this Section;


DD-for a poor households must be certified by the Agency of labor, invalids and Social Affairs, district level;

e-for the household is ethnic minorities must have the household (where the household has) or confirmation of the people's Committee of social (in place of the household yet).

V-free approval authority, reducing land use money 1-the tax authorities based on the record evidence attached to long, steady money using the provisions of article 12, article 13 of Decree 198/2004/ND-CP and the guidance in section II, III, IV Part C of this circular to determine land use amounts payable , the amount of land used to be long, steady.

Director tax exemption approval, reduced use of land in section II (part of the tax agency's determination) in declarations filed with the land use of the money held in the country, the Vietnam settled abroad.

Bureau Chief of Bureau approved tax exemptions, reduced use of land in section II (part of the tax agency's determination) in declarations filed land use money of individual households.

2-the Declaration included identifying land use payer of the tax agency was established 2 a; 1 a sending Agency for natural resources and the environment to turn for cash payers use land; 1 a save at the tax authorities.

Part D CURRENCY LODGING MONEY I-LAND USE determines land use money payable 1-within 3 working days from receipt of valid records, tax authorities to base record and the Declaration paid use of land by the Agency of natural resources and the environment submitted to determine the amount to use land and other revenues (if any) , filing location (State Treasury or collecting agency), the time of submission and the other related content and sent to the Agency of natural resources and the environment.

2-profile case due to resource and environmental agency provided that not enough basis for the calculation of land use and charge the account filed to notify the other in writing to submit to additional records.

Within 3 working days from receipt of valid additions profile enough, tax authorities identify land use money and other revenues (if any) according to the instructions in point 1 of this section, written submission of paper money and perform other procedures according to current rules; then, return the resource and environmental agencies, have attached the paper paid to resource and environmental agencies to send to the person who is responsible for implementation of the financial obligations.

II-procedure for paid use of land 1-within 3 working days of receiving the Agency's tax records, resources and the Environment Agency must send the Declaration paid use of land and the account must file for organizations, households, individuals have to pay to use land and other revenues.

2-organizations, individual household based on the determination of the tax agency, direct deposit (cash or bank transfer) at the location according to the notice filed within the time limit must not exceed 30 working days from the date of the notice.

3-currency (the State Treasury or tax authorities) when collecting the land use certificate must money from collecting the money in the State budget in accordance with circular No. 80/2003/TT-BTC dated 13 August 2003 on the guidelines to focus, manage the revenues the State budget through the State Treasury.

4-the tax authorities, in coordination with the State Treasury the same level to take measures to collect land use Organization for payer, secure land use amounts remitted to the State budget and in accordance with the regulation on rotation land records specified in Decree No. 177/2004/ND-CP; Decree No. 198/2004/ND-CP and the guidance in this circular.

III-handles exist on paid use of land 1-The case of sufficient amount of prescribed land use before the date of the Decree No. 198/2004/ND-CP effective enforcement of the new present certification of land use, land-use money collected under the provisions of the law before the date of the Decree No. 198/2004/ND-CP effective. The case has been delivered but not paid land use land use land now paid under the provisions of Decree No. 198/2004/ND-CP and the guidance in this circular.

2-The case was granted land use right certificates before the date of the Decree No. 198/2004/ND-CP effective enforcement of which in the case of land use in the ground from October 15, 1993, to pay the money owed that land use and specify the amount owed on the land use right certificate then collect money using the land on home budget water according to the debit amount.

The case on the land use right certificate does not specify the amount owed, the land use and land use charge under Decree No. 38/2000/ND-CP dated 23 August 2000 from the Government and circular No. 115/2000/TT-BTC dated 11 December 2000 of the Ministry of finance. Land prices computer collect money using the land as land prices by the provincial people's Committee of the regulation at the time of the certification of land use.

The currency of the debt money use the land specified in point 2 of this Section and the application of Decree No. 38/2000/ND-CP and circular No. 115/2000/TT-BTC to collect money using debit land on land use right certificates have been issued effective until 31 December 2005. From 1 January 2006 onwards if the debt still perform computer and collect money using the land as stipulated in Decree No. 198/2004/ND-CP and the guidance in this circular.

3-Free, reducing the amount of land use under the provisions of the law on investment incentives in the case of land assigned and granted investment preference certificates before the date of the Decree No. 198/2004/ND-CP effective enforcement and tax authorities announced land and use the money already paid part of the money used on the State budget, the amount remitted the remaining land use on the State budget, not applicable according to the provisions of Decree No. 198/2004/ND-CP and the guidance in this circular, but the time filed the remaining amount at the latest after 90 days from the date of this circular are enforceable. After 90 days without sufficient money remaining land use the fine according to the provisions of article 18 of Decree 198/2004/ND-CP.

IV-complaints and complaint resolution 1-Who must file land use money which has the complaint not properly enforcing the regulations on land use money collected under the provisions of article 19 of Decree 198/2004/ND-CP is a complaint submitted to the tax authority where the approved land use money; in the pending time still must submit sufficient land use amounts reported on time.

2-the Agency received a complaint that the records of complaints not properly, not enough under the rules shall require the complainant supplement or explain more and must notify the sending application knows within a period of 10 working days from receipt of the complaint.

3-time, sequence, procedure for resolving complaints made under the provisions of the law on complaints and denunciation.

4-within a period not exceeding 30 days from the date of expiry to solve specified in article 36 of law complaints, accusations that the complaint is not resolved or since the date of the complaint resolution decision the first time that the complainant does not agree has the right to appeal to the superior bodies of the Agency has approved land use money or run events off the Court. With the remote areas, walking difficulties, then time can last longer than but not more than 45 days.

5-decide to resolve complaints about land use money of the Minister of finance after the opinion of the provincial people's Committee is the final decision.

V-implementation


1-provincial people's Committee has the responsibility to direct the tax agency, the State Treasury to coordinate with other departments in the implementation of the local currency amount using the land in accordance with the provisions of Decree No. 198/2004/ND-CP and the guidance in this circular; check for and handle cases of violations or complaints, accusations about the Declaration, confirming the actual time of the incorrect use of land causing damage to the State budget or the payer land use.

2-the tax administration is responsible for directing the Organization collect money using the land reform process, administrative procedures, receiving records from the Agency of natural resources and the environment to identify and announce the paid use of land, other revenues (if any); approval of the waiver, reduction of land use, handle money to collect money using the land as stipulated in Decree No. 198/2004/ND-CP and this circular.

3-the State Treasury is responsible for directing the Organization collect money under the land use right of State budget process and a deal with tax authorities to collect land use Organization for people who paid into the State budget.

4-this circular effect after 15 days from the Post Gazette.

This circular replaces circular No. 115/2000/TT-BTC dated 11 December 2000 of the Ministry of Finance on guidelines for implementing Decree No. 38/2000/ND-CP dated 23 August 2000 from the Government about the amount of land use; properties a and b point 1 section I of part B of the circular 20/2002/TT-BTC on 28 February 2002 of the Ministry of Finance on guiding the implementation of Decree No. 71/2001/ND-CP dated 5 October 2001 of the Government on investment incentives to build houses for sale and rent. The collection of land use money when selling state-owned house for rent are made according to the provisions of Decree 60/CP dated 5 July 1994 from the Government and the guidance documents.

The previous provisions contrary to this circular are repealed.

In the process of implementation of the circular if arising problems, suggested the people's Committee of the central cities, reflects the timeliness for the Finance Ministry to study the resolution.

 

 








Tax:......................

The tax Bureau:.................



The SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness DECLARATIONS FILED I-LAND USE Section MONEY dehiscent: 1-name (Organization, household, personal):.....................................................................................................................................................................................................

2- Địa chỉ (trụ sở chính hoặc địa chỉ liên lạc):.........................................................

.................................................................................................................................

3-text (if any) of the State bodies are competent to decide on the allocation of land, the transfer of land use from land to land, certificates of land use:..................................; or proof of right to use land according to the regulations, because.................................................. (business level).

4- Đặc điểm lô đất:

Địa điểm:...................................................................................................................

Vị trí thửa đất:...........................................................................................................

Loại đất:....................................................................................................................

Mục đích sử dụng:.....................................................................................................

5-an area of paid use of land:.......................................-or-money Exemption 6 m2 of land use (if any) (stating in one of the cases are exempting, reducing the amount of land use provisions of article 12, article 13 of Decree 198/2004/ND-CP and circular No. 117/2004/TT-BTC dated 07/12/2004; the time limit or exempt rates , reduce land use money).

...................................................................................................................................

...................................................................................................................................

7- Giấy tờ kèm theo (có công chứng chứng minh thuộc đối tượng miễn, giảm):

...................................................................................................................................

...................................................................................................................................

8-I assure you the declaration above is true and please pay full land uses,./.

 





 



Day......................

The Declaration (signature and specify them, name) Notes: 1-the Declaration made in 2 copies include records of the land registry office of land use or resource and environmental agencies for case records filed at the Agency of natural resources and the environment or sent to the people's Committee of the commune Ward, for submission at the communal people's Committee, Ward, (collectively referred to as the resource and environmental agencies).

2-after the tax authorities to determine and approve the tax agency retained then: 1 a;

Send the resource and Environment Agency 1 a to the Agency of natural resources and the environment submitted to the payer land use.

II-part identification of the tax authorities: (replace the notice paid land use) 1-an area of land (land use/transfer switch from leasing land to land/certificates of land use):....................................................................................................... 2-m2 soil type:.................................................................................................................

Mục đích sử dụng:......................................................................................................

3-land have to pay land use:......................... Of which:-m2 area land use paid 50% (difference):................... m2-area land use paid 100% level:......................................-up to 4 m2 land:................................................................................................

5-Price land land use: charge computer......................................../m2 6-financial obligations be deducted (if any):................................./m2 7-land use exemption amount, discount:................................../m2, including: free:...........................................: the reduction of copper................................... 8-land use Money still must submit the State budget:.............. Council 9-location paid land use:......................................................................................................................................................................................................

10-time limit land use paid no more than 30 working days of receipt of this notice from the Agency of natural resources and the environment.

 





On ....,........

The person receiving the notice (specify name) on ... ... ... ... ....

Officers checked the computer land use charge (specify name) on ... month ... year ....

The head of the tax authority (signed, stamped)