New Regulations On Collection Of Land Use Levy When Changing Land Use Purpose

Households and individuals that change their land use purposes from non-agricultural production or business land (other than residential land), originating from residential land to residential land of households or individuals, shall not be required to submit a personal land use history.

New regulations on the collection of land use levy when changing use purpose

If the purpose of use is shifted from non-agricultural production and business land (other than residential land), originating from the receipt of residential land transferred from households or individuals to residential land for execution of investment projects from the July 1st, 2014 or later, the land use fee shall be equal to the difference between the land use levy calculated according to the detailed construction planning of the project approved by the competent State agency minus the land use levy calculated according to A detailed planning on construction of dwelling houses of households and individuals at the time permitted by competent state agencies to change the land use purpose.

New regulations on land use

The above regulation has been stipulated by the Government in Decree No. 123/2017 / ND-CP.

Decree No. 46/2014 / ND-CP dated May 15, 2014 regulating the collection of land rents

According to Decree No. 123/2017 / ND-CP, if the land use purpose is changed from non-agricultural production and/or business land (other than residential land) with stable and long-term use. Land leased before July 1, 2004 to residential land for execution of investment projects from July 1, 2014, shall pay the land use levy equal to the difference between the land use levy The residential land price minus the land use levy calculated according to the land price applicable to the lump sum of land rent for the entire lease term of 70 years of non-agricultural production or business land at the time of receipt of land use right. State authorities have the right to change the land use purpose.

What is the new regulation on land use levy exemption and reduction?

On land use levy exemption and reduction, Decree No. 123/2017 / ND-CP supplementing regulations, economic organizations that are allocated land for non-agricultural production and / or business with land use levy have fulfilled The financial service of the land use fee and the decision of the competent state agency to permit the land use levy exemption or reduction under the provisions of the land legislation before July 1, 2014 when transferring the projector transfer Transfer of land use rights from 1 July 2014 to the later, shall be handled as follows:

1. 

   Change the purpose of land use

   For cases of transfer of investment projects associated with the transfer of land use rights:

– Where the exempted or reduced land use levies are not included in the transfer price and the transferees continue to implement the projects, the transferees shall continue to be exempted or reduced the land use levy according to the provisions of law. Law on investment for the remaining period of the project.

– Where the transferee does not continue to implement the project, the land use levy shall be paid according to the regulations applicable to the project after the transfer. In cases where the transferors have performed part of the financial obligations on land, the transferees shall be entitled to inherit the obligations which the assignors have already paid.

2. For cases of land use right transfer, the transferor must fully pay the exemption or reduction amount into the state budget at the land price at the time of transfer of the land use right.

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