Pháp lệnh 34-L/CTN

Ordinance No. 34-L/CTN, on amendments and additions to a number of articles of the ordinance on housing and land taxes, passed by the Standing Committee of National Assembly.

Ordinance No. 34-L/CTN, on amendments and additions to a number of articles of the ordinance on housing and land taxes, passed by the Standing Committee of National Assembly. đã được thay thế bởi Law No. 48/2010/QH12 on non-agricultural land use tax và được áp dụng kể từ ngày 01/01/2012.

Nội dung toàn văn Ordinance No. 34-L/CTN, on amendments and additions to a number of articles of the ordinance on housing and land taxes, passed by the Standing Committee of National Assembly.


THE STANDING COMMITTEE OF NATIONAL ASSEMBLY
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------

No. 34-L/CTN

Hanoi , May 19, 1994

 

ORDINANCE

ON AMENDMENTS AND ADDITIONS TO A NUMBER OF ARTICLES OF THE ORDINANCE ON HOUSING AND LAND TAXES

Pursuant to Article 91 of the 1992 Constitution of the Socialist Republic of Vietnam;
This Ordinance provides for amendments and additions to a number of articles of the Ordinance on Housing and Land Taxes passed on the 31st of July, 1992 by the Council of State of the Socialist Republic of Vietnam.

Article 1.- A number of articles of the Ordinance on Housing and Land Taxes are amended and supplemented as follows:

1. Amendments and additions to Article 7:

Article 7: The land tax rates are set as follows:

1. For the land for housing and construction projects in cities, provincial towns and district townships, the tax rate is from 3 times to 32 times that on the use of agricultural land of the highest grade in the area.

The specific tax rates shall be based on the location of the cities, provincial towns and district townships.

2. For the land for housing and construction projects in suburban areas and areas next to main transport routes, the tax rate is from 1.5 times to 2.5 times that on the use of agricultural land of the highest grade in the area.

The specific tax rates shall be based on the category of the urban areas and main transport routes next to which the taxable land is located.

3. For the land for housing and construction projects in rural areas in the low-land, mid-land and mountainous regions, the tax rate is one time that on the use of agricultural land of average level in the concerned commune".

2. Amendments to Item 3, Article 15:

"2. Organizations and individuals who delay the payment of the taxes or fines specified in the tax notifications or sanction decisions shall, besides paying in full the taxes or fines as provided for by this Ordinance, have to pay a fine of 0.2% (two per thousand) of the delayed amount for each day the payment is delayed.

3. The terms "Council of Ministers" is changed to "Government"; the terms "agricultural tax" is changed to "tax on the use of agricultural land".

Article 2.- This Ordinance takes effect as from the 1st of January, 1994.

Article 3.- The Government shall make amendments and additions to the documents providing concrete details for the implementation of the already effected Ordinance on Housing and Land Taxes to make them comply with this Ordinance.

 

 

STANDING COMMITTEE OF NATIONAL ASSEMBLY




Nong Duc Manh

 

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Số hiệu34-L/CTN
Cơ quan ban hành
Người ký
Ngày ban hành19/05/1994
Ngày hiệu lực01/01/1994
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Bất động sản
Tình trạng hiệu lựcHết hiệu lực 01/01/2012
Cập nhật3 năm trước
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Lược đồ Ordinance No. 34-L/CTN, on amendments and additions to a number of articles of the ordinance on housing and land taxes, passed by the Standing Committee of National Assembly.


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              Ordinance No. 34-L/CTN, on amendments and additions to a number of articles of the ordinance on housing and land taxes, passed by the Standing Committee of National Assembly.
              Loại văn bảnPháp lệnh
              Số hiệu34-L/CTN
              Cơ quan ban hànhUỷ ban Thường vụ Quốc hội
              Người kýNông Đức Mạnh
              Ngày ban hành19/05/1994
              Ngày hiệu lực01/01/1994
              Ngày công báo...
              Số công báo
              Lĩnh vựcThuế - Phí - Lệ Phí, Bất động sản
              Tình trạng hiệu lựcHết hiệu lực 01/01/2012
              Cập nhật3 năm trước

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                      Văn bản gốc Ordinance No. 34-L/CTN, on amendments and additions to a number of articles of the ordinance on housing and land taxes, passed by the Standing Committee of National Assembly.

                      Lịch sử hiệu lực Ordinance No. 34-L/CTN, on amendments and additions to a number of articles of the ordinance on housing and land taxes, passed by the Standing Committee of National Assembly.