Tiếng Việt- 1 Decree no. 114-CP of September 05, 1994 detailing the implementation of the law on the tax on the transfer of the land use right promulgated by the Government
- 2 Decree of Government No. 19/2000/ND-CP, detailing the implementation of the Law on land use right transfer Tax and the Law amending and supplementing a number of articles of the Law on land use right transfer Tax
| THE NATIONAL ASSEMBLY | SOCIALIST REPUBLIC OF VIET NAM |
| No. 35-L/CTN | Hanoi, June 22, 1994 |
GOVERNING TAXES ON LAND USE RIGHT ASSIGNMENT.
With a view to strengthening the State management of the land, encouraging efficient land use, ensuring equity in tax obligations and supplementing the State budget with part of the income of the land user who assigns his/her land use rights.
Pursuant to Articles 80 and 84 of the 1992 Constitution of the Socialist Republic of Vietnam, and
Pursuant to Articles 3,73 and 79 of the Land Law; This Law provides the tax regulation on the assignment of the land-use rights;
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1. Land assigned by the State to an organization, a family household or an individual for use in accordance with law;
2. Land returned to, or recovered by, the State from an organization, a family household or an individual in accordance with law;
3. The land-use right is assigned to an inheritor accordance with law;
4. The land-use right is assigned among members of the same family when a household is detached from the family or between spouses when they divorce;
5. An organization or an individual that is licensed to trade in immovable assets and is subject to turn-over and profit taxes;
6. An organization, a family household or an individual that leases land and is subject to turn-over and profit taxes.
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1. A "land-use right assignment" is a change of hand, a transfer or a hand-over to another person, of the right to use land in accordance with law.
2. The "taxable entity" is an organization, a family household, or an individual that assigns the right to use land in accordance with law.
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1. For an organization, a family household or an individual who has right to use land but who has not paid for its use, or is required to pay for it under the Land Law, the tax rate is as follows :
a. Land for agriculture, forestry, aquaculture and salt production : 10% (ten percent)
b. Land for residence, construction and other uses : 20% (twenty percent)
2. In case an organization, a family household or an individual that has the right to use land and has paid for the use under the Land Law, and in case the assignment of the land-use right is made for the second or more time and for which tax has been paid in the previous assignment in accordance with the provision of Item 1 of this Article, they shall, when permitted to make the assignment, pay a tax of 5% (five percent).
3. In case organizations, family households or individuals exchange their assigned land plots which have different values due to the difference in acreage, location or the type of land, the tax is 5% (five percent) of the difference in value.
1. If the purpose of the land use is to change from agriculture, especially long-terms rice cultivation, to non-agriculture undertakings, the tax shall be at least 40% (forty percent). If the change is from an agricultural project to an industrial project, the tax shall be below 40% (forty percent). The detailed tax rates shall be submitted by the Government to the National Assembly Standing Committee for approval.
2. If the change is from non-agricultural to an agricultural purpose, the tax shall be 0% (Zero percent).
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1. Declare to the tax agency the type of land, its acreage, location and value, along with the permit for change of land-use purpose (if any) and other papers related to the processing of the assignment of the land-use right;
2. Supply the necessary documents related to tax calculating as requested by the tax agency; and
3. Pay the tax in full and on time as specified by the tax agency.
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The tax agency has the following tasks and powers :
1. To guide the taxpayer in making a proper declaration and full payment of his/her tax on the assignment of land-use rights;
2. To examine and verity documents to be used as the bases for calculating tax to determine the tax rates;
3. Within 30 (thirty) days from receipt of the declaration, the tax agency shall notify the taxpayer the tax amount and the terms for payment; upon collecting the tax, the tax agency shall issue a receipt released by the Ministry of Finance;
4. To record violations and to determine the administrative penalties for the violation within its jurisdiction or, depending on the extent of the violation propose an investigation for criminal responsibility as provided for by the law concerning the violation of the Law on Tax on Land-Use Right Assignment; and
5. To examine and address protests related to tax on land-use right assignments within its jurisdiction.
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2. The tax on land-use right assignments shall be inapplicable or reduced for public employees who move to new places of residence due to changes in their jobs or due to their retirement by decision of the authorized agency.
The Government shall define detailed provisions for tax exemption and reduction for the taxable subjects stipulated in Item 2 of this Article.
Tax on land-use right assignment shall be reduced by 50% (fifty percent) for the following cases :
1. War disabled of 1/4 and 2/4 degrees, and diseased army men of 1/3 and 2/3 degrees;
2. Family members of the fallen combatants, who are entitled to State subsidies; and
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The power for decision and the procedure for consideration of exemption or reduction from the tax on land-use right assignment shall be stipulated by the Government.
THE HANDLING OF VIOLATIONS AND REWARDS.
1. For a false declaration or tax evasion, apart from paying in full the tax provided for by this Law, the taxable subject shall pay a fine equivalent to one to three times the evaded tax.
2. For an untimely payment of the tax or a fine in the amount written in the tax notification or penalty decision, apart from paying in full the tax or fine as provided for by this Law, the taxable subject shall pay for each day of delay by way of a fine equal to 0,2% (two thousandths) of the amount of delayed payment;
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The jurisdiction for dealing with tax violations is defined as follows :
1. For a taxable subject whose violation is stipulated in Item 1, Article 17 :
a. The head of a tax bureau is authorized to levy a cash fine which is equal to the evaded tax;
b. The director of the Tax Department is authorized to levy a cash fine which may amount to three times the evaded tax;
2. The heads of tax bureaus at all levels shall manage the collection of the tax on land-use right assignments, and are authorized to levy a fine on delayed tax payments and other fines, as provided for in Item 2 of Article 17 of this Law, and decide other penalties in accordance with the legal provisions for administrative fines.
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Tax collectors and other individuals who, taking advantage of their power and competence, shield the violators, intentionally break rules or show a lack of responsibility in the execution of this Law shall, depending on the extent of their violations, be disciplined or investigated for penal liability in accordance with the law.
The tax agency which mishandles its work and causes losses to taxpayers and those who are subject to its handling shall have to compensate for the losses. The tax collectors who are connected to this mishandling shall, depending on the extent of their mistakes, be disciplined or investigated for penal liability.
Written protests shall be sent to the tax bureau which issue the tax notification or the penalty decision within 30 (thirty) days from the receipt of the notification or decision.
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This Law on the Tax on Land-Use Right Assignment shall take effect as of the 1st of July 1994
Any previous provisions contrary to this Law shall be annulled.
The Government shall establish detailed provisions for the implementation of this Law.
This Law war passed by the Nationals Assembly of the Socialist Republic of Vietnam, Ninth Legislature Fifth Session, on June 22, 1994
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CHAIRMAN
OF THE NATIONAL ASSEMBLY
Nong Duc Manh
- 1 Decree of Government No. 19/2000/ND-CP, detailing the implementation of the Law on land use right transfer Tax and the Law amending and supplementing a number of articles of the Law on land use right transfer Tax
- 2 Decree no. 114-CP of September 05, 1994 detailing the implementation of the law on the tax on the transfer of the land use right promulgated by the Government
- 3 1992 Constitution of the Socialist Republic of Vietnam