Chapter IV
LAND USE LEVY COLLECTION, REMITTANCE
Article 14.- Determination of land use levies and other collections
1. The cadastral dossiers (documents) sent by land use right registration offices or natural resources and environment agencies shall serve as basis for tax offices to determine the land use levies and other collectible amounts, which must be paid by organizations, households or individuals.
2. Within three working days as from the date of receiving the cadastral dossiers sent by land use right registration offices or natural resources and environment agencies, tax offices must:
a) Examine the cadastral dossiers, determine the payable land use levies and other collectible amounts; in case of inadequate bases for calculation of payable land use levies and other amounts, notify such in writing to the dossier-sending agencies for supplementation;
b) Notify the payable land use levies and other collections to the cadastral dossier- sending agencies. The notifications must clearly state the names of payers being organizations, households or individuals, the payable amount of each payment item, the payment venues (State Treasury), the payment time and other contents prescribed by the Finance Ministry.
Where the land use right registration offices or natural resources and environment agencies have to additionally send the cadastral dossiers, the three-working day time limit shall be counted from the date of receiving the additional dossiers.
Article 15.- Time limits for payment of land use levies and other amounts
1. Within three working days as from the date of receiving notices of the tax offices, the land use right registration offices or the natural resources and environment agencies must send the received notices to the organizations, households or individuals that have the responsibility to fulfill their financial obligations.
2. Within 30 working days as from the date of receiving the notices on payment of land use levies and other amounts, the organizations, households or individuals must pay such land use levies and amounts at the payment locations strictly according to the notices.
3. Basing themselves on the tax offices’ notices sent by the land use right registration offices or the natural resources and environment agencies, the agencies (State Treasuries) directly collecting the land use levies and other amounts must collect and remit immediately such land use levies and amounts into the State Treasuries when the organizations, households and/or individuals perform their obligations to pay such amounts.
Article 16.- Responsibilities of tax offices, treasuries and land use levy payers
1. Tax offices:
a) To calculate correctly, adequately the land use levies and other amounts and notify the payment thereof as scheduled;
b) To answer queries of land use levy payers; within three working days as from the date of receiving requests of persons who have the responsibility to perform the financial obligations, to consider and readjust the land use levies and other amounts and send the adjustment or non-adjustment notices to the land use right registration offices or the natural resources and environment agencies according to competence.
2. Treasury offices:
a) To fully collect land use levies and other amounts and remit them immediately into the State treasuries right on the day of money payment by the persons having responsibility to perform the financial obligations;
b) Not to prolong the money collection to the following day when the procedures for money payment by the persons having responsibility to perform the financial obligations have already been completed;
c) Not to refuse the collection for any reason.
3. Responsibility of land users
If past the land use levy payment time limits notified by tax offices they still fail to fully pay the land use levies and other amounts, they shall be fined for late payment according to the provisions of Clause 1, Article 18 of this Decree.
Article 17.- Payment of land use levies in case of debt acknowledgement
1. Households and individuals, that have used land from October 15, 1993 to the date this Decree takes implementation effect, have been granted the land use right certificates but still owed the land use levy debts, shall have to pay the land use levies into the State budget according to regulations at the time of granting the land use right certificates.
2. Where households or individuals have been already granted the land use right certificates, had used such land stably before October 15, 1993 and have already paid the land use levies into the State budget according to law provisions, the State budget shall not refund such amounts.
Tìm kiếm
Nghị định 198/2004/NĐ-CP về việc thu tiền sử dụng đất (Bản Word)