Chương 1 Nghị định 198/2004/NĐ-CP về việc thu tiền sử dụng đất: Những quy định chung

Chapter I

GENERAL PROVISIONS

Article 1.- Governing scope

This Decree prescribes the collection of land use levies when:

1. The State assigns land with the collection of land use levies;

2. The land use purpose changes;

3. The land lease is shifted to land assignment with the collection of land use levies;

4. The land use right certificates are granted to subjects liable to pay the land use levies as provided for in Article 2 of this Decree.

5. Industrial parks, hi-tech parks, economic zones are built.

Article 2.- Land use levy payers

1. Subjects assigned land by the State for use for the following purposes:

a) Households and individuals that are assigned residential land;

b) Economic organizations which are assigned land to be used for the purpose of building dwelling houses for sale or lease;

c) Economic organizations, households, domestic individuals, that are assigned land for use as grounds for construction of production and/or business establishments;

d) Economic organizations assigned land to be used for the purpose of investment in construction of infrastructure for sale or lease;

e) Economic organizations, households, individuals, that are assigned land for construction of public works for commercial purposes under the Government’s regulations;

f) Economic organizations assigned land for agricultural production, forestry, aquaculture, salt making;

g) Overseas Vietnamese assigned land for execution of investment projects.

2. Current land users in the cases:

a) They have been assigned agricultural land, non-agricultural land without the collection of land use levies or are leased land, and are now permitted by competent State bodies to shift to use such land as residential land or non-agricultural land with the collection of land use levies, as land used for construction of public works for commercial purposes (socialization) in the domains of education, healthcare, culture, physical training and sports;

b) They have been assigned agricultural land by the State with the collection of land use levies, and now shift to use such land as non-agricultural land with the collection of land use levies;

c) They have been assigned non-agricultural land (other than residential land) by the State with the collection of land use levies and now shift to use such land as residential land.

3. Households and individuals that are using residential land, and such land has been used from October 15, 1993 to the time of granting the land use right certificates, that have not yet paid the land use levies and are now granted the land use right certificates by competent State bodies.

4 Other cases as provided for by the Government.

Article 3.- Subjects not liable to pay land use levies

1. Persons assigned land by the State without the collection of land use levies as provided for in Article 33 of the 2003 Land Law.

2. Persons leased land by the State and having to pay land rents as provided for in Article 35 of the 2003 Land Law.

3. Persons using land for construction of infrastructures for common use in industrial parks under projects approved by competent authorities.

4. Current land-using households, individuals, when being granted land use right certificates in the following cases:

a) The land has been stably used and certified by commune, ward or district township People’s Committees (hereinafter referred collectively to as the commune-level People’s Committees) as dispute-free, falling into one of the cases prescribed in Clauses 1, 2, 3, 4 of Article 50 of the 2003 Land Law;

b) Households, individuals, that had been assigned residential land by competent State bodies before October 15, 1993 according to the provisions of land legislation.

5. Households, individuals, that use land acreages where exist gardens, ponds, when being granted land use right certificates under the provisions of Article 87 of the 2003 Land Law, as provided for in Article 45 of the Government’s Decree No.181/2004/ND-CP of October 29, 2004 on implementation of the Land Law.

6. Economic organizations which receive joint-venture capital contributed with the land use right value by other organizations, households or individuals or receive the land use rights transferred by lawful land users with payment money not originating from the State budget, and are now granted land use right certificates.

Article 4.- Bases for calculation of land use levies

The land use levy calculation bases shall include land acreages, land prices and land use terms.

1. The land acreages for land use levy calculation mean the land acreages assigned by the State, permitted for use purpose change, permitted for shift from the form of land lease to the form of land assignment with the collection of land use levies, and issued the land use right certificates.

2. The land prices for calculation of land use levies mean the land prices based on the assigned-land use purposes at the time of land assignment, which are promulgated by the People’s Committees of provinces or centrally run cities (hereinafter referred collectively to as the provincial-level People’s Committees) under the Government’s regulations.

3. The land prices for calculation of land use levies in case of land auction or land-using project bidding are the land-auction winning prices.

4. The land use term shall be determined according to the decisions on land assignment, decisions permitting land use purpose change, decisions extending land use terms or land use right certificates.