Chương 7 Nghị định 85-CP: Quy định đối với các tổ chức kinh tế đã được nhà nước giao đất, cho thuê đất trước ngày 9 tháng 9 năm 1996

Chapter VII

PROVISIONS REGARDING ECONOMIC ORGANIZATIONS WITH LAND ASSIGNED OR LEASED BY THE STATE PRIOR TO SEPTEMBER 9, 1996
(date when the Amending and Supplementing Ordinance took effect)

Article 29.- If domestic economic organizations with land assigned by the State prior to September 9, 1996 which are still using that land and subject to the land use levy as stipulated in Points a and b, Clause 2, Article 1 of the Amending and Supplementing Ordinance of August 27, 1996, have not paid the land use levy or have paid it with money taken from the State budget, they shall now have to pay the land use levy to the State in accordance with the regulations of the Ministry of Finance.

Article 30.- If domestic economic organizations with land leased by the State which are now subject to the land assignment by the State and the land use levy as stipulated in Points a and b, Clause 2, Article 1 of the Amending and Supplementing Ordinance of August 27, 1996, have already paid the land rent to the State with money not taken from the State budget, such money shall be accounted for in the land use levy as prescribed by the Ministry of Finance.

Article 31.- Domestic economic organizations with land assigned by the State which are now subject to the land lease as stipulated in Clause 3, Article 1 of the Amending and Supplementing Ordinance of August 27, 1996, shall have to observe the following provisions:

1. If they have not paid the land use levy or have paid it with money taken from the State budget, they shall have to pay the land rent to the State as from January 1st, 1996.

2. If they have paid the land use levy with money not taken from the State budget, such money shall be accounted for in the land rent as prescribed by the Ministry of Finance.

3. The People’s Committees of the provinces and cities directly under the Central Government shall decide the lease of land and the land lease term to organizations mentioned in Article 31 of this Decree in accordance with the provisions of law.

Article 32.- Organizations which are using land known as the residential land lawfully used by households or individuals, after being allowed by the competent State agency to use such land for the construction of offices or workshops for production or business shall not have to shift to the form of land lease but still have to pay house and land taxes in accordance with the provisions of law.