Chapter V
ORGANIZATION OF IMPLEMENTATION
Article 24.- The Finance Ministry shall have the responsibility:
1. To guide the calculation and payment of land rents and water surface rents; to guide the procedures and dossiers for land rent or water surface rent exemption or reduction.
2. To set forms of books for management of land rent, water surface rent collection and payment and to decentralize the management of land rent or water surface rent collection and payment in accordance with the decentralization of state budget management and with the land law.
3. To coordinate with the Ministry of Natural Resources and Environment in providing for dossiers, order and procedures for receipt, transfer of dossiers between finance bodies, tax offices and natural resource and environment agencies for determination of land rent or water surface rent amounts on the principle of one agency receiving dossiers for cases of new land renting, change of land use purposes, switch from land assignment, and reception through land use right transfer to land lease.
Article 25.- The Ministry of Natural Resources and Environment shall have the responsibility:
1. To guide the determination of land categories, land use purposes, rented land acreage, other relevant papers on land renting, water surface renting; the switch from land assignment, land reception via land use right transfer to land renting.
2. To reach agreement with the Finance Ministry in guiding dossiers, order and procedures for receipt and transfer of dossiers to the finance bodies and tax offices of different levels for use as bases for determination of land rent or water surface rent units; and determination of land rent or water surface rent amounts.
3. To guide the determination of land location, category and grade, serving as bases for application of land rent units.
Article 26.- Provincial/municipal People’s Committees
1. To decide on water surface rents and promulgate land rent units for use as bases for provincial/municipal Finance Service directors or district-level People’s Committee presidents to decide on the land rent unit for each specific project.
2. To direct People’s Committees of different levels to apply measures for inspecting and supervising the use of land by land or water surface lessees and the collection and payment of land rents and water surface rents in accordance with the provisions of this Decree.
3. To direct the specialized agencies of provincial-level People’s Committees to coordinate with tax offices in organizing the management of lessees and the collection of land rents or water surface rents according to the provisions of this Decree.
To inspect and handle cases of violation in declaration and implementation of exemption or reduction for wrong subjects and/or in contravention of regulations, causing damage to the state or land rent payers.
4. To decide on settlement of complaints and denunciations or to decentralize the settlement according to competence of complaints and denunciations about wrong implementation of the provisions on land rent or water surface rent collection in accordance with provisions of the law on complaints and denunciations.
Article 27.- Implementation effect
This Decree takes effect 15 days after its publication in "CONG BAO."
This Decree replaces the provisions on land rent preferences specified in the Government’s Decree No. 71/2001/ND-CP of October 5, 2001, on preferences for construction of residential houses for sale and for lease.
The previous regulations on land rent units and land rent collection which are contrary to the provisions of this Decree shall all be annulled.
Article 28.- Implementation responsibility
The Finance Minister shall guide the implementation of this Decree.
Ministers, heads of ministerial-level agencies, heads of Government-attached agencies, provincial/municipal People’s Committee presidents, and persons leased land or water surface by the State shall have to implement this Decree.
Tìm kiếm
Nghị định 142/2005/NĐ-CP về thu tiền thuê đất, thuê mặt nước (Bản Word)