VietnameseDecree No. 94-CP dated August 25, 1994 of the Government detailing the implementation of the Ordinance on house and land tax and the Ordinance amending and supplementing a number of articles of the Ordinance on house and land tax
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Decree No. 94-CP dated August 25, 1994 of the Government detailing the implementation of the Ordinance on house and land tax and the Ordinance amending and supplementing a number of articles of the Ordinance on house and land tax
| Issuing body: | Government | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 94-CP | Signer: | Phan Van Khai |
| Type: | Decree | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 25/08/1994 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Land - Housing , Tax - Fee - Charge |
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THE GOVERNMENT ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 94-CP | Hanoi, August 25, 1994 |
DECREE
DETAILING THE IMPLEMENTATION OF THE ORDINANCE ON HOUSE AND LAND TAX AND THE ORDINANCE AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE ORDINANCE ON HOUSE AND LAND TAX
THE GOVERNMENT
Pursuant to the September 30, 1992 Law on Organization of the Government;
Pursuant to the Ordinance on House and Land Tax, adopted by the State Council of the Socialist Republic of Vietnam on July 31, 1992, and the Ordinance Amending and Supplementing a Number of Articles of the Ordinance on House and Land Tax adopted by the National Assembly Standing Committee on May 19, 1994;
At the proposal of the Minister of Finance,
DECREES
Chapter I
SCOPE OF APPLICATION
Article 1.- Taxable objects shall be all residential land and construction land in the Vietnamese territory, except for cases prescribed in Article 2 of this Decree.
Article 2.- Land tax shall not be collected in the following cases:
1. Land which is permitted by competent State agencies for use for public interests, social welfare and charity without commercial or residential purposes such as: land for building roads, bridges, sluices, parks, cultural houses, stadiums, dykes, irrigation works, schools (including nurseries and kindergartens), hospitals (including dispensaries, health stations, clinics…), cemeteries, grave-yards.
2. Land which is permitted by competent State agencies for use for public worship by religious organizations and other organizations for non-commercial or non- residential purposes such as: historical relics, communal houses, temples, pagodas, shrines and worship houses (private temples, shrines and worship houses are still liable to land tax).
Article 3.- Vietnamese as well as foreign organizations and individuals that lease land shall not have to pay land tax. Land lessors shall have to pay land tax according to the provisions of the Ordinance on House and Land Tax.
Foreign-invested factories (including factories with 100% foreign capital and joint-venture factories) using land, which have paid land rentals according to the State’s regulations shall not have to pay land tax until the expiry of land-lease contracts.
Chapter II
TAX CALCULATION BASES AND TAX RATES
Article 4.- Tax calculation bases include land acreage, land grade and tax rate on an acreage unit.
Article 5.- Land acreage for calculation of tax on residential land and construction land shall cover the acreage of the grounds for construction of dwelling houses, works and other areas within the premises of residential land; for construction land, such areas shall cover paths, yards, areas surrounding houses and architectural works, greenery areas, ponds and unused areas.
Article 6.- Land grades and tax rates are prescribed as follows:
1. For residential land and construction land in cities, provincial capitals and townships, the taxable land shall be the whole land areas of the inner cities or towns according to administrative boundaries.
The tax rate shall be prescribed for an acreage unit at each position, in each kind of streets of each type of urban centers.
The classification of urban centers, streets and positions for determination of land tax rates shall be based on the current regulations of the Government.
Land tax rates shall be determined as follows:
- For grade-I urban centers, the land tax rates shall be between 9 and 32 times that on the use of agricultural land of the highest grade in the regions.
- For grade-II urban centers, the land tax rates shall be between 8 and 30 times that on the use of agricultural land of the highest grade in the regions.
- For grade-III urban centers, the land tax rates shall be between 7 and 26 times that on the use of agricultural land of the highest grade in the regions.
- For grade-IV urban centers, the land tax rates shall be between 5 and 19 times that on the use of agricultural land of the highest grade in the regions.
- For grade-V urban centers, the land tax rates shall be between 5 and 13 times that on the use of agricultural land of the highest grade in the regions.
- For townships, the land tax rates shall be between 3 and 13 times that on the use of agricultural land of the highest grade in the regions.
2. For residential land and construction land in suburban areas, areas adjacent to traffic hubs or along main traffic routes, the tax rates are prescribed as follows:
a/ For land in population quarters and construction land in the suburban areas of grade-I urban centers, tax-liable land shall be the whole land areas of the suburban communes directly adjacent to the inner cities. The land tax rates shall be 2,5 times that on the use of agricultural land of the highest grade in the communes.
b/ For land in population quarters and construction land in the suburban areas of grade-II, -III, -IV and -V urban centers, tax-liable land shall be the whole areas of the villages directly adjacent to the inner cities, and the land tax rates therefor shall be 2 times that on the use of agricultural land of the highest grade in the villages.
c/ For land in population quarters and construction land in areas adjacent to traffic hubs or along main traffic routes such as national highways, inter-provincial roads, routes linking one city or town to others; linking to industrial parks, tourist resorts and trade zones located outside urban centers, the land tax rates shall be 1.5 times that on the use of agricultural land of the highest grade in the areas.
3. For residential land and construction land in rural, delta, midland and mountainous areas, the land tax rates shall be equal to the average agricultural-land use tax rates in the communes.
Chapter III
TAX DECLARATION AND PAYMENT
Article 7.- The Ministry of Finance shall provide tax payers with specific guidance on tax declaration and payment in strict accordance with Articles 9, 10 and 11 of the Ordinance on House and Land Tax; guide in detail the tasks and powers of tax offices in the management and collection of land tax according to Article 11 of the Ordinance on House and Land Tax; the handling of, as well as the competence to handle, land tax-related violations according to Articles 15, 16, 17 and 18 of the Ordinance on House and Land Tax and Clause 2, Article 1 of the Ordinance Amending and Supplementing a Number of Articles of the Ordinance on House and Land Tax.
Chapter IV
TAX EXEMPTION AND REDUCTION
Article 8.- Land tax shall be temporarily exempt in the following cases:
1. Land for construction of working offices of State administrative and non-business agencies, social organizations, cultural works and land used for defense and security purposes.
If land temporarily exempt from land tax stated in this Clause is used for commercial or residential purposes, land tax must be paid.
2. Land in forests and high mountains being exempt from agricultural land use tax and sedentarization areas of ethnic minority people.
Residential land of people engaged in the construction of new economic zones shall be exempt from land tax for 5 years as from the date of their arrival.
3. Residential land of families of 1/4- or 2/4-grade war invalids and martyrs’ families, which are entitled to the State’s allowance regimes, land for construction of gratitude houses for social policy beneficiaries. These subjects shall be entitled to tax exemption for one residence place with an acreage not exceeding the level prescribed by the Government.
4. Residential land of the disabled who lose their working capacity, juveniles and lonely and helpless elderly persons who are incapable of paying tax, shall be exempt from tax but for only one residence place under their respective names with an acreage not exceeding the level prescribed by the Government.
Article 9.- Payers of land tax who meet with difficulties due to natural disasters or unexpected accidents, thus being incapable of paying tax shall be considered for tax exemption or reduction.
The People’s Committees of district or equivalent level shall be the agencies competent to decide on the exemption and reduction of land tax at the proposals of the heads of the Tax Sub-Departments.
Article 10.- The Ministry of Finance shall guide the procedures and principles for the exemption and reduction of land tax prescribed in Articles 8 and 9 of this Decree.
Chapter V
IMPLEMENTATION PROVISIONS
Article 11.- Land tax shall be collected by the State’s tax-collection system under the Finance Ministry. In necessary cases, tax agencies may authorize the People’s Committees of wards, communes and townships to collect land tax.
Agencies authorized to collect land tax shall enjoy a remuneration of between 5% and 8% of the total collected tax amounts already remitted into the State treasuries.
The Ministry of Finance shall guide the specific deduction levels, the procedures for deduction and the principles for distribution of the above-stated remuneration amounts.
Article 12.- This Decree replaces Decree No. 339-HDBT of September 22, 1992 of the Council of Ministers and takes effect as from January 1, 1994.
All previous regulations contrary to this Decree are hereby annulled.
Article 13.- The Minister of Finance shall guide the implementation of this Decree.
Article 14.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the provincial/municipal People’s Committees shall have to implement this Decree.-
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