THE GOVERNMENT | | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness |
No. 35/2017/ND-CP | | Hanoi, April 3, 2017 |
DECREE
Prescribing the collection of land use levy, land rental and water surface rental in economic zones and hi-tech zones[1]
Pursuant to the June 19, 2015 Law on Organization of the Government;
Pursuant to the November 29, 2006 Law on Tax Administration;
Pursuant to the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the November 13, 2008 Law on High Technologies;
Pursuant to the June 18, 2013 Law on Science and Technology;
Pursuant to the November 29, 2013 Land Law;
Pursuant to the November 26, 2014 Law on Investment;
Pursuant to the June 25, 2015 Law on the State Budget;
At the proposal of the Minister of Finance;
The Government promulgates the Decree prescribing the collection of land use levy, land rental and water surface rental in economic zones and hi-tech zones.
Chapter I
GENERAL PROVISIONS
Article1. Scope of regulation
1. This Decree prescribes the collection of land use levy, land rental and water surface rental in economic zones and hi-tech zones.
2. Hi-tech zones regulated in this Decree are those established and operating in accordance with the law on high technologies.
3. Since the effective date of this Decree, the collection of land use levy, land rental and water surface rental in economic zones and hi-tech zones must comply with this Decree.
Article2. Subjects of application
1. Organizations and individuals that are allocated or leased land in economic zones or hi-tech zones in accordance with the land law.
2. Management boards of economic zones, management boards of hi-tech zones.
3. Other related agencies, organizations and individuals.
Chapter II
SPECIFIC PROVISIONS
Section 1
COLLECTION OF LAND USE LEVY, LAND RENTAL AND WATER SURFACE RENTAL IN ECONOMIC ZONES
Article3. Determination of land use levy
The determination of land use levy in the cases of land allocation by the State with land use levy, change of land use purpose or acquisition of land use rights in economic zones for implementing investment projects to construct commercial houses for sale or for combined sale and lease according to planning; and in the cases of residential land allocation by the State, recognition by the State of residential land use rights, permission for households and individuals to change the land use purpose to residential land in economic zones must comply with the Government’s Decree No. 45/2014/ND-CP of May 15, 2014, on the collection of land use levy, and amending and supplementing documents (if any).
Article 4. Determination of land rental in economic zones
1. In case the State leases land with annual land rental payment not through auction in accordance with law, annual land rental shall be determined by multiplying a percentage (%) by the specific land price used for land rental calculation, in which:
a/ The percentage (%) used for land rental calculation is between 0.5% and 3%. The People’s Committees of provinces and centrally run cities (below referred to as provincial-level People’s Committees) shall set specific percentages depending on the land location, area and route corresponding to each land use purpose in accordance with master plans already approved by competent state agencies, and publicize them in the course of implementation.
b/ The land price used for land rental calculation is the specific land price determined according to the land price adjustment coefficient method prescribed in the Government’s Decree on land price.
c/ The land price adjustment coefficients for determining specific land prices are annually issued by provincial-level People’s Committees for each land location, area and route corresponding to each land use purpose and publicized in the course of implementation for application from January 1 every year.
d/ Pursuant to the detailed plan for each functional sub-zone in each economic zone already approved by a competent state agency, the provincial-level People’s Committee shall determine land prices for each land area, route and location corresponding to each land use purpose and update them in the land price table.
2. Land rental units applicable to the case of land lease with annual land rental payment not through auction shall be kept unchanged for 5 years counting from the time the management board of the economic zone or provincial-level People’s Committee issues the land lease decision. Past this five-year period, the management board of the economic zone may adjust land rental units for application to the subsequent period according to the land policy and prices effective at the time of adjustment.
3. In case of land lease by the State with one-off land rental payment for the entire lease period not through auction in accordance with law, land rental units collected one-off for the entire lease period are specific land prices corresponding to the land lease period and shall be determined as follows:
Click download to see the full text
Vietnamese
Decree 35/2017/NĐ-CP DOC (Word)
Decree 35/2017/NĐ-CP PDF (Original)
Decree 35/2017/NĐ-CP ZIP (Word)
