CIRCULAR NO. 7/LB-TT on 30-9-1991 construction-finance-UBVGNN and of the BUREAU of LAND MANAGEMENT GUIDE to the CLASSIFICATION of the home, LAND and TAX VALUATION CLASS, ground.
-Ordinance on tax bases are the State Council passed on 29 June 1991.
-Pursuant to Decree No. 270, dated 14 September 1991 of the Council of Ministers detailing Tax Ordinance enforcement.
Contact the Ministry of construction-Finance-Committee on pricing and the General Department of land management guide to the classification of land class, class and tax valuation, land is as follows: I-for HOME: 1. Classification of the House: in principle, when sorting the House to determine tax rates is based on the quality of parts mainly structural and use value of each House. The House is classified into six types: villas, level I, level II, level III and level IV temporary buildings, according to the following criteria: a): a. 1-separate homes, there are grounds, surrounded by fences;
a. 2-bearing structural framing, floors, reinforced concrete or brick walls;
a. 3-covering home and walls separating the rooms with reinforced concrete or masonry;
a. 4-Roof or roof tiles, sound system and good insulation;
a. 5 – finishing materials (tile, tiling, plastering) inside and outside the home;
a. 6-living facilities (kitchen, ugly, bath, electricity, water) with a fully used, good quality;
a. 7-floors is not limited, but each floor must be at least 2 rooms to stay. b) level I: b 1-bearing structure of reinforced concrete or masonry tiles dating back to the expiry date specified on 80 years;
b. 2-covering home and walls separating the rooms with reinforced concrete or masonry;
b. 3-roofed concrete or tile roofing, has good thermal insulation systems;
b. 4-finishing materials (tile, tiling, plastering) inside and outside the home;
b. 5-living facilities (kitchen, ugly, bath, electricity, water) full, convenient, unlimited number of levels;
c) level II: House c. 1-bearing structure of reinforced concrete or masonry tiles dating back to the expiry date specified on the 70 years;
c. 2-covering home and walls separating the rooms with reinforced concrete or masonry;
c. 3-the roof of reinforced concrete or tile roof by Fibroociment;
c. 4-finishing materials in addition to relatively good home;
c. 5-full living facilities. Unlimited number of levels.
d) Home level III: d. 1-combined bearing structure made of reinforced concrete and masonry or brick construction. Dating back 40 years on the shelf;
d. 2-cover made of brick buildings and walls;
d. 3-roof tile or Fibroociment;
d. 4-finishing materials using common materials.
d. 5-normal facilities, factories, equipped shower by normal materials. The maximum is 2 stories tall.
DD) level IV: sync 1-bearing structure made of brick, wood. Annual maximum use limit for 30 years;
Sync 2-Wall covering and walls made of brick (wall 22 or 11 cm);
Timer 3-roof tile or Fibroociment;
Timer 4-finishing materials of low quality;
DD. 5-living facilities;
e) temporary Homes: e. 1-bearing structure made of wood, bamboo, caused this behavior;
e. 2-toocxi wall, surrounding land;
e. 3-leaf Roofing, twine;
e. 4-The facilities, low living conditions;
2. Grading House: Because in fact the builders often do not synchronize according to the criteria defined above, so each level can split into 2 or 3 based on these bases primarily the following:-Reach 4 the first standards for villas and 3 standard start of the of the level I , II, III, IV rank 1.
-If only at 80% compared to the # 1 ranked, then 2-If only from below 70% in comparison with the 1st class rank 3-temporary Home Division.
3. Tax Rates: Tax Rates are defined for each level, each class based on the price of construction and the average market price locally.
To ensure tax home prices remain reasonable correlation between local, set forth tax calculation for the average price levels of the House, the House class as follows: unit: VND/m2 1,000 tax Level Villa I II III IV 1 2 3 4 5 6 7 1 2 3 1,100 950 700 950 700 550 700 550 450 550 450 350 350 250 150 makeshift Homes from 50-100

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4. Method of determining the area of the House and tax rates: a) tax area is an area of practical use (Ssd), including:-an area of housing, home work (Sc)-side area: kitchen, bathroom, warehouse, factory (Sp)-for level III came down by 50%, Sp-area balcony, lôgia by 50% (Sbc) : Ssd = Sc + Sp + 50%-level III if the Sbc it: Ssd = Sc + 50% + 50% Sp Sbc b) Tax Rates were determined for 1 m2 of use. For high-rise housing the tax price from 3rd floor upwards decreases the rate of% compared to the first floor as follows:-3.4 reduced by 5%-10% off-floor 5 floor 6-10 20% reduction-11th floor and over 30% discount-for LAND: A-for land in the cities, towns, townships.
1. soil taxonomy: the classification of land in base on profitability, value different uses of land in the municipality, the region, the location and the land class.
a) About types of municipalities: Base decision No. 132-dated 05-5-1990 of the Council of Ministers and the requirements of the income tax, the municipalities in our country is divided into 7 categories.
b) On zone: The above municipality is divided into 5 regions: the Plains, middle, mountainous, coastal and tourist areas.
c) About the position: in each municipality, the land was divided into 3 regions according to the location of the land, including:-the City Centre Area, the town is the area having the building density and the highest population density of the city, town, at the same time satisfy the 2 in 3 standard back-up on the Center : political, economic, cultural and social-science-sports-tourism.
-Accessibility: Centre is close to the city centre, town centres, (satellite districts, district Center, Ward). Construction density, population density is moderate, there is infrastructure, and public services (transport, electricity, water ...) relative to sync.
-Urban Zone: is the residential area beyond the near the Center where the infrastructure is not yet complete, the junctions are in the process of urbanization.
d) about the area: in each class, the land was subdivided into grades: special, high class, middle class, lower class:-Special Class: is the land in the central zone of the municipality, has a particularly favorable position for trade, business practices, activities, transportation, electricity, water ...-High Class: as the land is well located , attractive to the business activity, trade, activities.
-Medium: is less advantageous for business activities, trade, activities.
-Low Class: is land not conducive for business activities, trade, activities.
2. tax calculation Prices for land in the land tax in the price is regulated based on land and land transfer price class in each area, the prescribed tax price average for the land in class as follows: a) for city, town: unit: 1,000 VND/m2 of land Class type of municipality I II III IV V premium High Grade average Class Rank ³ 1500 490 350 210 1200 390 280 170 900 295 210 130 680 220 160 94 450 150 105 75 low b) for (class VI) land was divided into 4 grades:-Special Class: the average price for the calculation of the tax is 400,000 VND/m2-high Class: 100,000 VND/m2-medium: 60,000 VND/m2-low Class : 30,000 VND/m2

c) for cities, coastal highway, the highway and the main traffic axis (Class VII): the lowest land tax rates not less than 3 to 4 times the highest agricultural tariffs in the region.
The people's committees of provinces and cities under central specifies the tax rate applicable to the region comes on line with local realities.
3. Determine the tax price of land: a land tax) prices: The land class in each city, town, the profitability and value different uses should the tax valuation of the different coefficients must be used according to the location of the plot of land, namely:-the location of the road surface (front) (K1) coefficient of 1 to 1.5-business advantages , (K2)-1.2-2-in the alleyway (K3)-0.6-0.8-far from the roads (K4)-0.4-0.6-Not convenient for business, (K5)-0.5-0.7-Comune (K6)-coefficient of-0.4-Town Centre-du (K7)-0.8-plain municipality (K8)-1.0-coastal municipalities (K9)-1.1 The municipality tourism resorts such as: da LAT , Vung Tau, Nha trang, Sam son Beach, fire, etc.. then add 0.4 to each relevant factor as follows: K6 = 0.4 + 0.4 = 0.8 + 0.8 0.4 = 1.2 = K7 K8 = 1.0 + 0.4 = 1.4 + 1.5 = 0.4 1.1 = K9 method of determining land tax rates according to the following formula: M = Gtbv x Kn which: land prices as the average land Price Manager region denoted Gtbv K is the coefficient K coefficient is the relative n route (n = 1-9) the application of heating system the number K to determine the tax price of land is very important, so to calculate the coefficient of K needed for each new lot sure relative tax rates actual police and filed tax rates are fair.
b) for the multitiered house building land in many different server then applies the taxable coefficient according to the table below: or the coefficient of in the process 1 2 3 4 5 6 1 1 2 0.7 0.3 3 floor floor floor floor floor 4-0.7 0.2 0.1 0.7 0.15 0.1 0.05 0.7 0.15 0.07 0.05 0.03 5-6 floor B-0.7 0.15 0.05 0.05 0.03 0.02 for land in Department of agriculture tax base of rural land in the countryside is an area of land and tax class,: a) area was determined based on the main State book. in places where the main address book yet on the basis of the declarations of the opinion of the Management Committee and agrarian town confirmed.
b) land tax determined by Class class of agricultural land in the region. In case of difficulty compared with equivalent agricultural land class, the land tax by tax farming land class in Hamlet, Hamlet, Hamlet, a.
c) in rural land tax rates made under the provisions of article 11 Tax Ordinance and article 8 of Decree 270/dated 14-9-1991 of the Council of Ministers. Village based on the land's agricultural tax class is part of DPC approval are done locally to identify land in class for each hamlet, Hamlet, Hamlet, respectively.
III-ABOUT IMPLEMENTATION 1. The base instructions above land tax valuation Committee of the provincial people's Committee, the city decided the home, land, and class to calculate the tax accord with local reality. At the same time specifies the rural area along the national highway, the highway and the main traffic axes in the Delta, Midlands taxed.
2. tax rates, land on here only apply to the computer tax, do not use on other purposes. In case of applying the tax rates and the average number of instructions to determine tax rates if high or low results more than the local market price shall be allowed to adjust tax rates to match the reality. Land tax rates be adjusted 2 years and announced to perform at the beginning of the year, when the market price fluctuates from 20% or over shall have to adjust again.
The rules of the House, land and tax price class, local land to send Contact the Ministry of Finance-building immediately after publication.
In the process of implementation of the local need of timely reporting to the Minister to study the resolution.
 
The CLASSIFICATION of CITIES of VIETNAM (attached QD 132, dated 5-5-1990) type I: urban municipality type II 1. Ho Chi Minh, Da Nang 2. Hanoi Haiphong municipality type III: 5. December tho. Dalat 6. NHA trang is 13. Bien Hoa, 7. Hue 14. Tho 8. Nam Dinh 15. Thai resources 9. Qui Nhon 16. Glory 10. Vung Tau 17. The Hon gai 11. Long xuyen 18. Phan Thiet town type IV: 19. Cam Pha 44. Its a 20. Thuot 45. HA Dong 21. Vinh long 46. Dong HA 22. SOC 47. Quang Ngai province 23. The bar turns 48. Shanxi 24. Mau 49. Xining 25. Lieu of 50. BAC ninh 26. Viet Tri 51. Kontum 27. Phan rang 52. Son la 28. Plâyku 53. Lang son 29. Peace 54. Ninh Binh is 30. Rach GIA 55. High by 31. The Pacific 56. Vinh Yen 32. 57 Yen Bai. Tuyên quang 33. Tuy Hoa 58. BIM son 34. The head-high 59. Kien an 35. Hai Duong, 60. An Association of 36. Chau doc 61. Laizhou 37. Pigneau 62. Dong Hoi 38. Tan an 63. Quang Tri 39. BAC giang 64. Ha Tinh 40. Uong bi 65. HA giang 41. TRA vinh 66. Lao cai 42. Three Kingdoms period 43. Bến tre town V 67. Yong'an 72. 68 bar position. TAM 73 messages. Go Cong 69. Phu Tho 74. Sam son 70. Map 75 paint. The river the 71. Henan is 76. Hung Yen example of determining tax rates, land + for example: A House in the street in the city center of K M is type I, City Road, near the Bazaar is very convenient for business traders. Separate houses have courtyards, gardens, surrounded by fences, 2 floors, each floor there are 3 rooms, glass tiles, tiling accessories used in living. In brick, roof tile has good insulation, sound-tiled background, the United States of foreign men. The total area of the House:-in seating 50 m2, Kitchen, bathroom, 24-m2-lôgia, 14 m2 balcony the total land area of 100 m2 (10 m2 Highway side) so will determine: 1. tax: area-an area of 50 m2 + House = 24 m 2 + (50% x 14m2) = 81 m2-land area 100 m2 = 2. Tax rates:-1st class in the House, the House should tax price Villa per m2 is 1,100,000 VND/m2-tax Price of land: land plots in the special class of municipality type I have the average price is 1,500,000 VND/m2.
This plot of land is located close to the main roads should be K1 = 1.5, near the market in business so K2 = 2.
So the price per m2 of land tax in this lot will be: Manager = Gtbv x K (n) = 1,500,000 VND/m2 x 1.5 x 2 = 4,500,000 VND/m2 3. Total tax payable will be: A VND 2,517,300 in which:-81 m2 x tax 1,100,000 VND/m2 x 0.3% = 267,300 DD-Land Tax: VND/m2 100 m2 x 4,500,000 x 0.5% = 2,250,000 VND example 2: House in the L, F City Centre is the city of tourism region in the city of type III , located in the lane only to stay, not conducive to trade business. Built on a total land area of 150 m2. The entire prefab reinforced concrete, brick background Puzơlan, extra private area lang background cement. Houses five floors, each floor 2 apartments, the area of each apartment:-To-24 m 2, in: ugly, bath: 7 m2-Lôgia corridor: 5.4 m2, 1. Tax: area-land tax total is 150 m2 House-tax area of each apartment is: Z24m2 + 7 m2 33.7 + (50% x 5, 4m2) make it 2. Tax rates: tax rates: Gtbv VND/m2 of 295,000 = K3 = 0.7 (in the alley) K7 = 1.2 (tourist town in the Midlands) Manager = 295.000 m2 x 0.7 x/1.2 = 247,000 VND/m2-total price lot tax is VND/m2 x 150 247,000 m2 = 37,050,000.-tax: the House on 1st class in level II, tax price 700,000 VND/m2 + If the apartment first floor , 2 is 700,000 VND/m2 + apartment If in level 3, 4 is 665,000 đ/m2 (down 5%) + If 5-floor apartment is 630,000 VND/m2 (discount 10%)

3. Determine the number of tax payable per year: a) total tax payable per apartment house: + 1st floor, 2 = m2 x 33.7 700,000 VND/m2 x 0.3% = 70,770 DD + floor 3, 4 = 33.7 m 2 x 0.3% x e/665,000 m2 = 67,231.5. + 5 = 33.7 m2 Floor x 630,000 VND/m2 x 0.3% = 63,693. b) Land Tax payable : total tax payable of the entire plot of land is: 150 m2, m2 x 0.5/247,000 x% = 185,250.
-Each apartment on the first floor are the land tax is: 185.250 VND x 0.7----------------------= 64,837.5 VND 2 (each floor 2 apartments)-2 floor apartments Each have to pay tax is: 185.250 VND x 0.15----------------------= 13,893.7 VND 2 (each floor 2 apartments)-each apartment floor 3 land tax payable is: 185.250 VND x 0.07----------------------= 6,483.7 DD 2 (each floor 2 apartments)-each apartment floor 4 of land tax is payable : 185.250 VND x 0.05----------------------= 4,631.2 VND 2 (each floor 2 apartments)-Each 5-floor apartment to the land tax is: 185.250 VND x 0.03----------------------= 2,778.7 VND 2 (each floor 2 apartments) c) Number each tax payable/year (tax + land tax) + 1st floor: 70,770 DD + 64,837.5 = 135,607.5 + 2-Floor: 70,770 DD + 13,893.7 = 84,663.7 + floor 3 : dd 67,231.5 + 73,715.2 = + 4 Floor 6,483.7: VND 67,231.5 + 4,631.2 = 71,862.7 + 63,693 + 2,787.7 5-Floor: dd = 66,471.7