Chapter III
LAND RENT, WATER SURFACE RENT EXEMPTION OR REDUCTION
Article 13.- Principles for land rent, water surface rent exemption or reduction
1. For land or water surface rented for execution of investment projects entitled to land rent or water surface rent exemption or reduction, the rent exemption or reduction shall apply on a case-by-case basis.
2. Where the rented land or rented water surface is entitled to both rent exemption and reduction, only the land or surface rent exemption shall be enjoyed; where the land rent or water surface rent is reduced at different levels, the highest reduction level shall be enjoyed.
3. Land rent exemption and reduction shall not apply to cases of auction of land use rights for land lease.
4. Land or water surface rent exemption and reduction under the provisions of Articles 14 and 15 of this Decree shall only apply directly to the lessees and be calculated on the payable land or surface rent amounts.
5. Operational projects enjoying land or surface rent exemption or reduction preferences at levels higher than the levels set in this Decree shall enjoy such preference levels for the remaining duration; in cases where preference levels are lower than the levels set in this Decree, such projects shall be entitled to enjoy the preference levels set in this Decree for the remaining preference duration.
Article 14.- Land rent or water surface rent exemption
Land rents and water surface rents shall be exempted in the following cases:
1. Investment projects in the domains where investment is specially encouraged, which are executed in geographical areas facing exceptional socio-economic difficulties.
2. Projects involving the use of land for construction of condominiums for industrial park workers under projects approved by competent authorities, covering the house-selling prices or house-leasing prices which do not include land rent expenses; projects involving the use of land for construction of students’ dormitories with state budget money, for which the units assigned to manage such dormitories may only calculate charges enough to cover expenses for services, electricity and water supply, for management and other relevant expenses and must not calculate land rent expenses and depreciate the houses; projects involving the use of land for construction of public facilities for business purposes (socialization) in the fields of education, health, physical training, sport, science and technology.
3. Rents shall be exempted in the duration of construction under projects approved by competent authorities; in cases where a project is composed of many construction items or involves independent construction stages, rents shall be exempted according to each item or each independent construction stage; where it is impossible to separately calculate the rent for each construction item or independent construction stage, the construction duration shall be that of the construction item with the largest capital proportion.
4. As from the date of putting projects into operation, specifically as follows:
a/ Three years for projects on the list of domains where investment is encouraged; at new production or business establishments of economic organizations which are relocated under plannings or due to environmental pollution.
b/ Seven years for projects of investment in geographical areas facing socio-economic difficulties; projects on the list of domains where investment is specially encouraged.
c/ Eleven years for projects of investment in geographical areas facing exceptional socio-economic difficulties; projects on the list of domains where investment is encouraged which are executed in areas facing socio-economic difficulties.
d/ Fifteen years for projects on the list of domains where investment is encouraged which are executed in geographical areas facing exceptional socio-economic difficulties.
The lists of domains of investment encouragement, domains of special investment encouragement, geographical areas facing socio-economic difficulties, geographical areas facing exceptional socio-economic difficulties shall comply with the Government’s regulations.
5. If projects involving the use of land transferred upon switch to land rent are entitled to land or water surface rent exemption under the provisions of Clauses 1, 3 and 4 of this Article, they shall be exempt from land rent for the remaining duration of land rent exemption.
6. Projects meeting with difficulties and having to temporarily stop construction or operation shall be exempt from land rents or water surface rents for the duration of temporary cessation of construction or operation under certification of the agencies granting investment licenses or business registration certificates.
7. Projects on construction of working offices of foreign diplomatic missions, consulates or representative offices of international organizations in Vietnam under treaties to which Vietnam is a contracting pary according to the principle of reciprocity.
8. Other cases to be decided by the Prime Minister at the proposal of ministers, heads of ministerial-level agencies, heads of Government-attached agencies or presidents of provincial/municipal People’s Committees.
Article 15.- Land rent, water surface rent reduction
Land rents or water surface rents shall be reduced in the following cases:
1. Land rented for use as ground for production and/or business activities of cooperatives shall be entitled to 50% land rent reduction.
2. For land rented or water surface rented and used for the purpose of agricultural production, forestry, aquaculture or salt production, and suffering from natural disasters or fires which have caused a loss of under 40% of the output, the corresponding land rent reduction shall be considered; if the loss is 40% or over, the land rent shall be exempted for the year of loss.
3. For land rented or water surface rented and used for production and/or business purposes other than agricultural production, forestry, aquaculture or salt production, and suffering from natural disasters, fires or force majeure accidents, the land rent or water surface rent shall be reduced by 50% for the duration of temporary cessation of production and/or business.
4. Land rented under projects on construction of working offices of foreign diplomatic missions, consulates or representative offices of international organizations in Vietnam under treaties to which Vietnam is a contracting party or on the principle of reciprocity.
5. Other cases to be decided by the Prime Minister at the proposal of ministers, heads of ministerial-level agencies, heads of Government-attached agencies or presidents of provincial/municipal People’s Committees.
Article 16.- Competence to decide on exemption, reduction of land rents, water surface rents
Tax offices shall base themselves on the cadastral dossiers enclosed with papers evidencing the subjects eligible for land rent, water surface rent exemption or reduction as specified in Articles 14 and 15 of this Decree to determine the payable land rent or water surface rent amounts, the exempted or reduced land rent or water surface rent amounts.
Directors of provincial/municipal Tax Departments shall decide on land rent, water surface rent exemption or reduction for economic organizations, foreign organizations and individuals or overseas Vietnamese that rent land.
Heads of Tax Sub-Departments shall decide on land rent, water surface rent exemption or reduction for land-renting households and individuals.
Tìm kiếm
Nghị định 142/2005/NĐ-CP về thu tiền thuê đất, thuê mặt nước (Bản Word)