Nội dung toàn văn Decision No. 44/2010/QD-TTg on the exemption from land use levy or land rent
THE PRIME MINISTER | SOCIALIST REPUBLIC OF VIET NAM |
No. 44/2010/QD-TTg | Hanoi, June 10,2010 |
DECISION
ON THE EXEMPTION FROM LAND USE LEVY OR LAND RENT FOR LAND AREAS USED FOR THE CONSTRUCTION OF SUPPORT FACILITIES OF NATIONAL EXPRESSWAYS
THE PRIME MINISTER
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 26, 2003 Land Law;
Pursuant to the Government's Decree No. 198/2004/ND-CP of December 4, 2004, on the collection of land use levy;
Pursuant to the Government's Decree No. 142/2005/ND-CP of November 14, 2005, on the collection of land and water surface rents;
At the proposal of the Minister of Finance,
DECIDES:
Article 1. To exempt land use levy and land rent for land areas allocated or leased by the State for the construction of support facilities of national expressways (according to national standard TCVN 5729:1997). These support facilities include stopping places, parking lots, standby telephone stations, road section administration offices, toll booths, administration and management houses, garages and toilets.
For land areas which are allocated or leased by the State but not used for the above purposes, land use levy or land rent must be paid according to law.
Article 2. The order, procedures and competence to decide on the exemption from land use levy or land rent under Article 1 of this Decision comply with the law on the collection of land use levy and land rent.
Article 3. Organizations and individuals that are allocated or leased land by the State and entitled to exemption from land use levy or land rent under Article 1 of this Article may not transfer, contribute as capital, mortgage or provide guarantee with the value of the right to use land areas eligible for exemption from land use levy or land rent. If they no longer wish to use or if they use these land areas for purposes other than construction of support facilities of national expressways as prescribed in Article 1 of this Decision, they will have these land areas recovered by the State under the land law.
Article 4. This Decision takes effect on August 1, 2010.
Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People's Committees and concerned organizations and individuals shall implement this Decision.-
| PRIME MINISTER |
