Circular No. 77/2014/TT-BTC dated June 16, 2016 of the Ministry of Finance guiding a number of articles of the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on the collection of land rental and water surface rental

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	77/2014/TT-BTC	Signer:	Nguyen Huu Chi
Type:	Circular	Expiry date:	Updating
Issuing date:	16/06/2014	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Land - Housing

SUMMARY

USING LAND NOT FOR PURPOSES SHALL BE REVOKED THE EXEMPTED OR REDUCED LAND RENTAL AMOUNTS

The Ministry of Finance issued the Circular No. 77/2014/TT-BTC guiding a number of articles of the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on the collection of land rental and water surface rental.

Of which, the Ministry regulates In the course of management and monitoring, if competent state agencies detect that land users entitled to land rental and water surface rental exemption or reduction no longer satisfy the conditions for exemption or reduction or use land not for purposes stated in land lease decisions or contracts but are not subject to land recovery in accordance with the land law, tax offices shall identify and report them to competent agencies for decision on recovery of exempted or reduced land rental amounts according to land policies and prices at the time of land rental exemption or reduction plus late payment interest calculated on exempted or reduced land rental amounts at the level prescribed by the law on tax administration.

Besides, a significant content of the Circular is that operating projects annually paying land rental and water surface rental before July 01, 2014 are not under the subject of land rental and water surface rental exemption or reduction but are now under the subjects of land rental and water surface rental exemption or reduction according to the Decree No. 46/2014/ND-CP shall be exempted, reduced for remaining preferred time at the proposal of the investor.

This Circular takes effect on August 01, 2014.

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Effect status: Known

THE MINISTRY OF FINANCE

No. 77/2014/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

Hanoi, June 16, 2014

CIRCULAR

Guiding a number of articles of the Government’s Decree
No. 46/2014/ND-CP of May 15, 2014, on the collection of
land rental and water surface rental[1]

Pursuant to the November 29, 2013 Land Law;

Pursuant to the December 16, 2002 Law on the State Budget;

Pursuant to the November 29, 2006 Law on Tax Administration; and the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the June 20, 2012 Law on Price;

Pursuant to the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on the collection of land rental and water surface rental;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Public Asset Management,

The Minister of Finance promulgates the Circular guiding a number of articles of the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on the collection of land rental and water surface rental.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides the determination and order and procedures for determination, collection and payment of land rental and water surface rental; land rental and water surface rental exemption or reduction; transitional handling and a number of specific provisions of the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on the collection of land rental and water surface rental (below referred to as Decree No. 46/2014/ND-CP).

Article 2. Subjects of application

1. Economic organizations, public non-business organizations with financial autonomy (public non-business units that are able to fully cover their regular operation expenses), people’s armed forces units, foreign organizations with the diplomatic function, foreign-invested enterprises, overseas Vietnamese, households and individuals that are leased land and water surface by the State or have their land use rights recognized by the State and are liable to pay land rental as prescribed in the Land Law and Decree No. 46/2014/ND-CP.

2. Other related agencies, organizations and individuals.

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LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency