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 | SOCIALIST REPUBLIC OF VIET NAM |
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 |
