Quyết định 11/2015/QD-TTg

DECISION

STIPULATING THE LAND LEVY EXEMPTION AND REDUCTION FOR RECOGNITION OF LAND USE RIGHTS AND OWNERSHIP OF HOUSE AND OTHER PROPERTY ATTACHED TO LAND GRANTED TO HOUSEHOLDS AND INDIVIDUALS WITH RESPECT TO RESIDENTIAL LANDS THAT CAME INTO EXISTENCE BY THE PROCESS OF ULTRA-VIRES ASSIGNMENT (ALLOTMENT) OCCURING IN AREAS FACED WITH DIFFICULT OR EXTREME DIFFICULT SOCIO-ECONOMIC CONDITIONS, BORDER AREAS AND ISLANDS BEFORE OCTOBER 15, 1993    

Pursuant to the Law on Government Organization dated December 25, 2001;

Pursuant to Law on Land dated November 29, 2013;

Pursuant to the Government’s Decree No. 43/2014/NĐ-CP dated May 15, 2014 on providing specific provisions on implementation of several articles of the Law on Land;

Pursuant to the Government’s Decree No. 45/2014/NĐ-CP dated May 15, 2014 on regulating the land levy collection;

After considering the request of the Minister of Finance,

The Prime Minister hereby promulgates the Decision on the land levy exemption and reduction for recognition of land use rights and ownership of house and other property attached to land granted to households and individuals with respect to residential lands that came into existence by the process of ultra-vires assignment (allotment) occurring in areas faced with difficult or extreme difficult socio-economic conditions, border areas and islands before October 15, 1993. 

Article 3. Scope of application

This Decision shall provide for the land levy exemption and reduction for recognition of land use rights and ownership of house and other property attached to land (hereinafter referred to the Certificate) granted to households and individuals with respect to residential lands that came into existence by the process of ultra-vires assignment (allotment) occurring in areas faced with difficult or extreme difficult socio-economic conditions, border areas and islands before October 15, 1993.

Article 2. Applicable entities

1. Households and individuals who are using residential lands that came into existence by the process of ultra-vires allotment occurring in areas faced with difficult or extreme difficult socio-economic conditions, border areas and islands before October 15, 1993 as stipulated in Point c Clause 1 Article 8 enshrined in the Government’s Decree No. 45/2014/NĐ-CP dated May 15, 2014 on land levy collection (hereinafter referred to as the Decree No. 45/2014/NĐ-CP) including: 

a) Land lots allotted by the Government or leased by agencies, organizations and divisions for the purpose of their operations, but then assigned (allotted) to officials, public servants or employees for the residential purpose beyond the jurisdiction of these agencies, organizations and divisions.   

b) Land lots assigned (allotted) by the Head of residential points, communal People’s Committees to households and individuals to serve the residential purpose beyond their jurisdiction.

The list of areas faced with difficult or extremely difficult socio-economic conditions, and border areas and islands where these land lots are located shall be specified in the Prime Minister’s Decisions.  The date on which the list of areas faced with difficult or extremely difficult socio-economic conditions, and border areas and islands as stipulated by the Prime Minister’s Decisions over time enters into force as a basis for land levy exemption and reduction shall correspond to the date on which the Certificate of land use right was issued.    

2. Other related entities.

Article 3. Principles of land levy exemption and reduction

Principles of land levy exemption and reduction shall be governed by regulations laid down in Article 10 enshrined in the Decree No. 45/2014/NĐ-CP

Article 4. Land levy exemption and reduction rate

1. The land levy exemption and reduction rate that applies to residential land lots within the permitted limit assigned (allotted) ultra vires to households and individuals before October 15, 1993 shall be determined in detail as follows:   

a) Exemption of land levy that applies to residential land lots within the permitted limit assigned to households and individuals residing in areas faced with difficult or extreme difficult socio-economic conditions, and border areas and islands.

b) The 50% rate of land levy reduced from the land levy level stipulated in Point c Clause 1 Article 8 of the Decree No. 45/2014/NĐ-CP that applies to residential land lots within the permitted limit assigned to households and individuals residing in areas faced with difficult socio-economic conditions.

2. With regard to the portion of a residential land lot in excess of the permitted limit (if any), households and individuals are required to pay the land levy in accordance with regulations laid down in Point c Clause 1 Article 8 of the Decree No. 45/2014/NĐ-CP.

Article 5. Application and venue for receiving applications for land levy exemption and reduction

1. Documentation to be submitted to apply for land levy exemption and reduction shall be composed of the following documents:

a) The application form for land levy exemption and reduction in which the land lot acreage, reasons for eligibility for such exemption and reduction should be clearly stated.

b) Duplicate documents issued by agencies, organizations and units assigning (allotting) residential lands, or those issued by the Head of residential points, communal People’s Committees assigning (allotting) residential lands. In case documents proving the assignment (allotment) of residential lands have been lost or not stored for certain reasons, the original written confirmation of the assignment of residential lands should be obtained from these agencies, organizations and units, and the Head of residential points and communal People’s Committees.

c) Relevant documents on land lots (if available).

2. The application for land levy exemption and reduction shall be submitted simultaneously with the application for recognition (certification) of land use right at the registry of land use right, or natural resources and environment authorities.

Article 6. Procedure and process for land levy exemption and reduction

Procedure and process for land levy exemption and reduction shall be governed by regulations laid down in the Decree No. 45/2014/NĐ-CP and other directives.

Article 7. Authority to determine and decide land levy amounts to be reduced or exempted

Based on the application and note on cadastral information transfer issued by natural resources and environment authorities, enclosing documents proving that applicants are eligible for land levy exemption and reduction as stipulated in Article 5 hereof, the Tax Department shall determine the land levy amount to be paid and the land levy amount to be reduced or exempted.  On such basis, the Director of the Tax Department shall issue a decision on the land levy amount to be exempted or reduced.

Article 8. Transitional provisions

Households and individuals who have been issued recognition (certificate) of land use right by competent authorities with respect to residential lands that came into existence by the process of ultra-vires assignment (allotment) occurring in areas with difficult or extremely difficult socio-economic conditions, and border areas and islands before October 15, 1993, but whose land levy to be paid has not been determined, or have been determined but made known to them, or have been made known to them but have not been cashed in the state budget, or is being debited in the accounting record, shall be allowed to apply the regulations laid down in this Decision. 

Article 9. Implementation

1. The Ministry of Finance shall be responsible for providing their instructions for implementation of this Decision.

2. Provincial People’s Committees shall take responsibility to direct their specialized affiliates to collaborate with the tax authority, and manage implementation of the land levy exemption and reduction according to regulations laid down in this Decision.  

Article 10. Effect

This Decision shall enter into force as from June 1, 2015.

Article 11. Implementation responsibility

Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, Presidents of People’s Committees of centrally-affiliated cities and provinces, and relevant organizations or individuals, shall be liable to implement this Decision./.