Chapter IV
LAND RENT, WATER SURFACE RENT COLLECTION, PAYMENT
Article 17.- Land rent- or water surface rent-determining order
1. For cases of new land renting, new water surface renting:
a/ Land renting cadastral dossiers sent by land use right registration offices or natural resources and environment agencies, land or water surface rent rate decisions of provincial-level People’s Committee presidents, provincial/municipal Finance Service directors or district-level People’s Committee presidents shall serve as bases for tax offices to determine the land or water surface rent amounts to be paid by organizations, households or individuals.
b/ Within 5 working days as from the date of receipt of complete cadastral dossiers sent by land use right registration offices or natural resource and environment agencies, the tax offices must:
- Examine the cadastral dossiers (data), determine the payable land or water surface rent amounts; send written notices on land or water surface rent amounts to payers, clearly stating the payable rent amounts to be paid in lump sum for the whole rent term or to be paid annually, payment time and other contents prescribed by the Finance Ministry. Where there are not enough bases for determining the land or water surface rent amounts, within 10 working days after the receipt of dossiers, the tax offices must notify the dossier-sending agencies thereof in writing for supplement; after the receipt of complete cadastral dossiers, the time limit of 5 working days shall be counted from the date of receipt of complete supplemental dossiers.
- Compile dossiers for monitoring land or water surface rent payment according forms set by the Finance Ministry; send notices on land or water surface rent payment to payers.
2. For cases of currently using land or water surface rented before this Decree takes effect, which fall into the renting cases defined in Clauses 2 and 3 of Article 9 of this Decree, the tax offices shall base on the current land rent units to sum up and report these cases to provincial/municipal Finance Services which shall assume the prime responsibility for, and coordinate with relevant branches in, adjusting land or water surface rent units according to the provisions of this Decree. Based on the decisions of provincial-level People’s Committee presidents, provincial/municipal Finance Service directors or district-level People’s Committee presidents on adjustment of land or water surface rent units, the tax offices shall re-determine the payable land rent or water surface rent amounts and issue notices to the rent payers.
3. After the first year of land renting or water surface renting and the payment of land or water surface rent amounts notified in writing to the rent payers, tax offices shall issue notices to rent payers for the subsequent years just before each land or water surface rent payment period. In cases where competent People’s Committees adjust the land prices or the bases for calculation of land rents or water surface rents, they must re-determine the payable land or water surface rent amounts and notify the payers thereof for implementation.
Article 18.- Determination of payable land rents, water surface rents
1. In case of annual payment of land rents or water surface rents
a/ For normal cases:
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Annual payable land rent or water surface rent
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=
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Land or water surface rent unit
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x
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Rented land or water surface area
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-
|
Land or water surface rent amount reduced under Clause 1, Article 15 of this Decree (if any)
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-
|
Land compensation or support money allocated for one year and subtracted from the land or water surface rent amount
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b/ Land or water surface rent payment year shall be the calendar year starting from January 1 to the end of December 31. In cases where the first year of land or water surface renting or the last year of land or water surface renting is not composed of full 12 months, the rent of the first or last year of land or water surface renting shall be calculated according to the number of months.
c/ In case of land or water surface rent reduction under the provisions of Clause 2 or 3, Article 15 of this Decree:
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Payable land or water surface rent amount
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=
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Payable land or water surface rent determined at Point a, Clause 1 of this Article
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-
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Land or water surface rent amount reduced under Clause 2 or 3, Article 15 (if any)
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2. In case of lump-sum rent payment for the whole land or water surface renting duration:
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Payable land or water surface rent amount
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=
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Number of land or water surface rent payment years
|
x
|
Land or water surface rent unit
|
x
|
Rented land or water surface area
|
-
|
Land or water surface rent amount reduced under Clause 1, Article 15 of this Decree (if any)
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-
|
Land compensation or support money
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Note: The number of land or water surface rent payment years is the total number of years minus the number of land or water surface rent exemption years (if any).
Article 19.- Land or water surface rent collection and payment
1. Land or water surface rents shall be paid in Vietnamese currency (VND); where foreign organizations and individuals or overseas Vietnamese pay land or water surface rents in foreign currencies, they shall convert them into VND (or through a third currency in case of non-availability of direct exchange rates) at the average transaction exchange rates of the interbank market at the time of land or water surface rent payment.
2. The land or water surface rent payment is provided for as follows:
a/ According to the notices sent by tax offices, which are further sent by the natural resources and environment agencies to the land or water surface rent-paying organizations, households or individuals.
b/ Organizations, households and individuals shall pay land or water surface rents strictly according to the notices of tax offices.
3. In case of annual payment of land or water surface rents:
a/ After the first year of rent payment, in the subsequent years, the tax offices shall notify the rent payment directly to rent payers.
b/ Rents shall be paid twice a year, the first payment shall be made before April 1 and the second payment before October 1.
4. The Finance Ministry shall prescribe the forms, vouchers and books for monitoring land rent and water surface rent payment.
Article 20.- Handling of problems in land rent or water surface rent collection
1. In case of overpayment of land rents or water surface rents for the renting duration before the effective date of this Decree:
a/ In case of overpayment in foreign currency, the overpaid amounts shall be converted into VND and carried forward to the subsequent payment period as from the effective date of this Decree.
b/ In case of overpayment in VND, the overpaid amounts shall be carried forward to the subsequent payment period as from the effective date of this Decree.
2. In case of outstanding land rents or water surface rents of the renting duration before the effective date of this Decree:
a/ In case of outstanding rents in foreign currency, the outstanding amounts shall be converted into VND at the exchange rates at the time of rent payment.
b/ In case of outstanding rents in VND, the outstanding amounts shall be paid.
3. Outstanding land or water surface rent amounts must be fully paid in 2006; past this time limit, fines shall be imposed as provided for in Clause 1, Article 22 of this Decree.
Article 21.- Responsibilities of tax offices, natural resource and environment agencies, treasuries and land or water surface rent payers
1. Tax offices:
a/ To determine land rents, water surface rents and notify them to payers according to the provisions of this Decree.
b/ To urge, guide, inspect all organizations and individuals in payment of land rents or water surface rents into the state budget strictly according to the deadline specified in Article 19 of this Decree.
c/ To clarify queries of rent payers; to settle complaints about land rents or water surface rents.
2. Treasury offices:
- To fully collect rents into the State Treasury according to notices on land rent or water surface rent payment.
- Not to leave the money collection till the following day when the persons who have the responsibility to fulfill the financial obligations have completed the payment procedures.
- Not to refuse the collection for any reason.
3. Natural resource and environment agencies:
a/ To correctly determine the location, position, area and type of rented land.
b/ To bear responsibility for the completeness and legality of the dossiers used as a basis for determination of land rent units and land rents.
c) To certify and fully write the data used as bases for determination of land rent units and land rents.
4. Responsibilities of land or water surface lessees
a/ To pay land rents or water surface rents strictly by the mode and within the time limit stated in the land or water surface renting contracts.
b/ To be fined for late payment as provided for in Clause 1, Article 22 of this Decree if failing to fully pay land rents or water surface rents within the land rent or water surface rent payment time limit.
Article 22.- Sanctions
1. For late payment of land rents or water surface rents into the state budget, a fine of 0.02% of the late paid rent amount shall be imposed for each day of late payment.
2. Those who abuse their positions and powers to deliberately cause difficulties or obstacles to land rent or water surface rent payers or to appropriate or embezzle rent money; falsify dossiers, causing losses to the state budget, shall, depending on the seriousness of their violations, be disciplined, pay compensations or be examined for penal liability according to the provisions of law.
3. Land rent or water surface rent payers violating the provisions of this Decree shall be administratively sanctioned.
Article 23.- Complaints and settlement of complaints
1. Land rent or water surface rent payers may complain about wrong implementation of the provisions of this Decree on land rent and water surface rent collection. Written complaints must be addressed to the agencies which have directly calculated and collected the rents within 30 days as from the date of receipt of notices on land rent or water surface rent payment. Pending the settlement, complainants must pay on time and in full the notified land rent or water surface rent amounts.
2. The settlement of complaints shall comply with the provisions of the Law on Complaints and Denunciations.
Tìm kiếm
Nghị định 142/2005/NĐ-CP về thu tiền thuê đất, thuê mặt nước (Bản Word)