Chapter II
SPECIFIC PROVISIONS ON LAND RENTS, WATER SURFACE RENTS
Article 4.- Land rent unit
1. The annual land rent unit shall be equal to 0.5% of the land price according to the use purpose of the rented land, promulgated by provincial/ municipal People’s Committees (hereinafter referred to collectively as provincial-level People’s Committees) in accordance with the Government’s Decree No. 188/2004/ND-CP of November 16, 2004, on methods of determining prices and price brackets for assorted land categories.
2. For land of urban centers, commercial or service centers, traffic hubs, concentrated population quarters, which may yield special profits or be used as ground for production, business and/or service activities, provincial-level People’s Committee presidents shall base on the local situation to decide on the promulgation of land rent units higher than the set rent units, which, however, must not exceed four times the land rent unit specified in Clause 1 of this Article.
3. For land in deep-lying, remote, highland or island regions, areas facing socio-economic difficulties, areas facing particular socio-economic difficulties; land used for agricultural production, forestry, aquaculture or salt production, land used as ground for production and/or business activities of projects in the domains entitled to investment encouragement or special investment encouragement, provincial-level People’s Committee presidents shall decide on the promulgation of land rent units lower than the set land rent units, which, however, must not be lower than half the set rent unit specified in Clause 1 of this Article.
4. Land rent units in case of auction of the rented-land use rights or bidding for projects involving the use of rented land shall be winning bids.
Article 5.- Water surface rent bracket
1. For water surface not specified in Article 13 of the 2003 Land Law, the rent bracket shall be stipulated as follows:
a) Projects involving the fixed water surface use: VND 10,000,000 to 100,000,000/km2/year.
b) Projects involving the non-fixed water surface use: VND 50,000,000 to 250,000,000/km2/year.
2. The water surface rent for each project shall be decided by provincial-level People’s Committee presidents; where the rented sea surface lies within two or more provinces and/or centrally run cities, the water surface rent shall be unamimously agreed upon by the presidents of the People’s Committees of such provinces and/or cities; if they cannot reach agreement, they must report such to the Prime Minister for decision.
3. The Finance Ministry shall guide the determination of sea surface rents for projects on oil and gas exploitation in the territorial waters and continental shelf of Vietnam.
Article 6.- Determination of land rent units for each specific project
1. Based on the land prices promulgated by provincial-level People’s Committees under the provisions of the Government’s Decree No. 188/2004/ND-CP of November 16, 2004, on methods of determining prices and price bracket for assorted land categories; based on the land rent unit specified in Article 4 of this Decree, provincial-level People’s Committees shall promulgate the rent units for each category of land, each type of urban center, type of commune, region, type of street, land position or grade.
2. Based on land rent units set by provincial-level People’s Committees:
a/ Directors of provincial/municipal Services of Finance shall decide on the land rent unit for each specific project in cases where economic organizations, overseas Vietnamese, foreign organizations or individuals rent land.
b/ District-level People’s Committee presidents shall decide on the land rent unit for each specific project for land-renting households and individuals.
In case of divergent opinions on land rent units between the land lessees and the agencies competent to decide on land rents, the settling decisions of provincial-level People’s Committee presidents shall be final.
Article 7.- Determination of land rents, water surface rents
1. The annual land rent or water surface rent shall be the rented area multiplied by the land rent unit or water surface rent unit.
2. Land rents and water surface rents shall be collected from the date of issue of land lease or water surface lease decisions of competent state bodies; where the time of handing over the land or water surface on the site is different from the time stated in the land lease or water surface lease decisions, the land rents or water surface rents shall be collected from the time of handing over the land or water surface.
3. Persons who are leased land by the State and have advanced money for land compensations or supports shall have such compensation or support money subtracted from the payable land rents; where upon the expiration of the land rent term, the land compensation or support money amounts are not fully subtracted, they shall be further subtracted in the extended land rent duration.
Where the land rent term expires and the State recovers the land, the land compensation or support money amounts not yet fully subtracted shall be compensated for under the provisions of law on compensations and supports when the State recovers land.
Article 8.- The period during which land rent units or water surface rent units are kept stable
1. The land rent unit of each project shall be kept stable for 5 years. At the end of this period, directors of provincial/municipal Services of Finance or presidents of district-level People’s Committees shall adjust land rent units for application to the subsequent period. Land rent units applicable to the subsequent period shall be adjusted under the provisions of Articles 4 and 6 of this Decree.
2. The water surface rent unit of each project shall be kept stable for 5 years. At the end of this period, provincial-level People’s Committee presidents shall adjust the water surface rent units for application to the subsequent period. Water surface rent units applicable to the subsequent period shall be adjusted under the provisions of Article 5 of this Decree.
3. The land rent units, water surface rent units shall be adjusted in the following cases:
a/ Projects for which land rents or water surface rents have been collected for the whole stable period under the provision of Clause 1 or 2 of this Article.
b/ Projects which have changed the use purpose of the rented land. In this case, the rent units shall be adjusted according to new use purposes at the time of changing the land use purposes.
4. The land rent or water surface rent adjustment shall not apply to the following cases where:
a/ At the time of adjustment of land rent units or water surface rent units by provincial-level People’s Committee presidents, the period during which rent units are kept stable has not yet expired, except for the cases specified in Clause 2, Article 9 of this Decree.
b/ The land rents or water surface rents have been paid in lump sum for the whole renting terms and at the time of adjustment of land rent units, water surface rent units by provincial-level People’s Committee presidents the land rent units or water surface rent units have been already determined and the land rents or water surface rents have been already paid.
Article 9.- Application of land rent units, water surface rent units
1. For projects involving land rent or water surface rent from January 1, 2006, the land rent unit or water surface rent unit specified in Articles 4, 5 and 6 of this Decree shall apply.
2. For projects involving land rent or water surface rent before January 1, 2006, with the rents being paid annually, the land rent units or water surface rent units shall be redetermined under the provisions of Articles 4, 5 and 6 of this Decree and applied as from January 1, 2006.
3. For cases of land rent or water surface rent before the effective date of this Decree where the land rents or water surface rents have been paid for many years, the land rent unit or water surface rent unit specified in this Decree shall not be redetermined for the duration for which the land rents or water surface rents have been paid. Upon the expiration of such duration, the land rent unit or water surface rent unit shall be redetermined for the subsequent duration as provided for in this Decree.
4. For cases of land rent, water surface rent before the effective date of this Decree where the land rents or water surface rents have been paid in lump sum for the whole renting terms, the land rent unit or water surface rent unit shall not be redetermined under the provisions of this Decree.
5. For cases where competent bodies have permitted the use of rented land use right value (land rents, water surface rents) for contribution of joint-venture or cooperation capital before the effective date of this Decree, the adjustment under the provisions of this Decree shall not be made. Upon the expiration of the duration of joint-venture or cooperation capital contribution with the land use right value, the land rent unit or water rent unit must be redetermined under the provisions of Articles 4, 5 and 6 of this Decree.
Article 10.- Switch from land assignment to land rent for households, individuals
1. Households and individuals that have been assigned agricultural land by the State within the set limits, are allowed to change the land use purpose to non-agricultural production and/or business and select the form of land rent shall be entitled to subtract the agricultural land use right value from the payable land rents provided that the subtracted amounts must not exceed the payable land rent amounts.
2. Households and individuals that have been assigned land by the State with collection of land use levies or transferred the land use rights by lawful land users and now switch to rent land shall be entitled to subtract the land use right value calculated at the land prices set for the assigned-land use purposes or the transferred-land use purposes from the payable land rents provided that the subtracted amounts must not exceed the payable land rent amounts.
Article 11.- Switch from land assignment to land rent for organizations
1. Organizations which have been assigned land and paid land use levies not originating from the state budget, are allowed to change the land use purpose to non-agricultural production and/or business and select the form of land rent shall be entitled to subtract the land use right value from the payable land rent amounts provided that the subtracted amounts must not exceed the payable land rent amounts.
2. Organizations which have been assigned land without having to pay land use levies are allowed to change the land use purpose to non-agricultural production and/or business and select the form of land rent shall pay the land rents according to the provisions of Articles 4 and 6 of this Decree.
3. Organizations which have been lawfully tranferred the land use rights and paid for the land use right transfer money not originating from the state budget and now switch to rent land shall be entitled to subtract the land use right value calculated at the land prices at the time of switch to rent land from the payable land rents provided that the subtracted amounts must not exceed the payable land rent amounts.
Article 12.- Determination of land compensation or support money, the assigned- or transferred-land use value subtracted from land rents
1. The land compensation or support money subtracted from the payable land rents under the provisions at Clause 3, Article 7 of this Decree shall be calculated at the prices used for calculation of compensation of the category of land having the same use purpose with the compensation or support land, promulgated by provincial-level People’s Committees, at the time of subtracting the land compensation or support money.
2. The assigned- or transferred-land use right value subtracted from the payable land rents as provided for in Articles 10 and 11 of this Decree shall be calculated at the prices of the assigned or transferred land at the time of switch from land assignment to land rent, promulgated by provincial-level People’s Committees.
Tìm kiếm
Nghị định 142/2005/NĐ-CP về thu tiền thuê đất, thuê mặt nước (Bản Word)