Chương 1 Luật Thuế Chuyển quyền sử dụng Đất 1994 số 35-L/CTN: Những quy định chung

Chapter I

GENERAL PROVISIONS

Article 1

Organizations, family households or individuals that have the right to use land, including the land on which there is a house or an architectural object, shall pay a tax on the assignment of land-use rights when they assign such rights in accordance with law, except for cases provided for in Article 2 of this Law.

Article 2

The following cases shall be exempt from the tax on the assignment of land-use rights;

1. Land assigned by the State to an organization, a family household or an individual for use in accordance with law;

2. Land returned to, or recovered by, the State from an organization, a family household or an individual in accordance with law;

3. The land-use right is assigned to an inheritor accordance with law;

4. The land-use right is assigned among members of the same family when a household is detached from the family or between spouses when they divorce;

5. An organization or an individual that is licensed to trade in immovable assets and is subject to turn-over and profit taxes;

6. An organization, a family household or an individual that leases land and is subject to turn-over and profit taxes.

Article 3

All State agencies, political and social organizations, units of the People's Armed Forces and citizens have the responsibility  to assist the tax agency and the tax collectors in implementing the Law on Tax on Land-Use Right Assignment.

Article 4

In this Law, the following terms are defined as follows :

1. A "land-use right assignment" is a change of hand, a transfer or a hand-over to another person, of the right to use land in accordance with law.

2. The "taxable entity" is an organization, a family household, or an individual that assigns the right to use land in accordance with law.