THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 05/2007/TT-BTNMT
Hanoi , May 30, 2007
 
CIRCULAR
PROVIDING GUIDANCE ON CASES ELIGIBLE FOR LAND USE INCENTIVES AND THE MANAGEMENT OF LAND USED BY EDUCATION AND TRAINING, HEALTH, CULTURAL, SPORTS AND PHYSICAL TRAINING, SCIENTIFIC AND TECHNOLOGICAL, ENVIRONMENTAL, SOCIAL, POPULATION, FAMILY, AND CHILDREN PROTECTION AND CARE ESTABLISHMENTS
Pursuant to the November 26, 2003 Land Law;
Pursuant to the November 29, 2005 Investment Law;
Pursuant to the November 29, 2005 Enterprise Law;
Pursuant to the Government's Decree No. 181/2004/ND-CP of October 29, 2004, on the implementation of the Land Law;
Pursuant to the Government's Decree No. 197/2004/ND-CP of December 3, 2004, on compensation, support and resettlement upon land recovery by the State;
Pursuant to the Government's Decree No. 198/2004/ND-CP of December 3, 2004, on collection of land use levies;
Pursuant to the Government's Decree No. 142/2005/ND-CP of November 14, 2005, on collection of land rents and water surface rents;
Pursuant to the Government's Resolution No. 05/2005/NQ-CP of April 18, 2005, on acceleration of socialization of education, healthcare, cultural, and sport and physical training activities;
Pursuant to the Government's Decree No. 17/2006/ND-CP of January 27, 2006, on amendments and supplements to a number of articles of decrees guiding the implementation of the Land Law and Decree No. 187/2004/ND-CP on conversion of state companies into joint-stock companies;
Pursuant to the Government's Decree No. 53/2006/ND-CP of May 25, 2006, on policies to encourage the development of non-public service-providing establishments;
Pursuant to the Government's Decree No. 91/2002/ND-CP of November 11, 2002, defining the functions, tasks, powers and organizational structure of the Ministry of Natural Resources and Environment,
The Ministry of Natural Resources and Environment provides guidance on cases eligible for land use incentives and the management of land used by education and training, health, cultural, sports and physical training, scientific and technological, environmental, social, population, family, and children protection and care establishments as follows:
I. SCOPE OF REGULATION AND SUBJECTS OF APPLICATION
1. Scope of regulation
This Circular provides guidance on cases of land use eligible for land use levy exemption under the Government's Decree No. 198/2004/ND-CP of December 3, 2004, on collection of land use levies and for land rent exemption under the Government's Decree No. 142/2005/ND-CP of November 14, 2005, on collection of land rents and water surface rents (referred to as land use incentives); review of the actual land use status, handling of problems in land use, elaboration and adjustment of land use plannings and plans, land allocation and lease, change of land use purposes, land use right transfer transactions, grant of land use certificates, supervision and inspection of the land use by education and training, health, cultural, sports and physical training, scientific and technological, environmental, social, population, family, and children protection and care establishments (collectively referred to as public service-providing establishments).
2. Subjects of application
2.1. This Circular applies to:
a/ Ministries, ministerial-level agencies, government-attached agencies; People's Committees at all levels; provincial-level Natural Resources and Environment; district-level Natural Resources and Environment Sections; commune, ward and township cadastral officials; land use right registration offices; and tax offices at all levels;
b/ Religious organizations and establishments, households, individuals, overseas Vietnamese, foreign organizations and individuals currently using land or wishing to use land for public service-providing establishments in the public or non-public form.
2.2. For foreign organizations and individuals leased land by the State of Vietnam for use for public service-providing establishments under treaties which the Socialist Republic of Vietnam has signed or acceded to, if these treaties contain provisions different from those of this Circular, these treaties prevail.
II. DETERMINATION OF TYPES OF PUBLIC SERVICE-PROVIDING ESTABLISHMENTS FOR NON-COMMERCIAL AND COMMERCIAL PURPOSES
1. Land for construction of public service-providing establishments for non-commercial purposes
Land for construction of public service-providing establishments for non-commercial purposes is land allocated by the State to religious organizations or establishments, households, individuals, overseas Vietnamese or leased by the State to foreign organizations and individuals for the construction of works in the education and training, health, cultural, sports and physical training, scientific and technological, environmental, social, population, family, and children protection and care for not-for-profit purposes, which is of the following types:
1.1. Land for the construction of education and training works, including nurseries, kindergartens, general education schools, professional secondary schools, colleges, universities, vocational training and teaching schools (including dormitories) in public and non-public forms for social relief purposes licensed by competent state agencies (excluding land areas used for business and service activities such as rest houses, restaurants and parking lots for charges).
1.2. Land for the construction of hospitals, clinics, maternity homes, health rehabilitation establishments, functional rehabilitation establishments, convalescent homes, treatment establishments for people living with HIV/AIDS, and other health establishments in public and non-public forms for social relief purposes licensed by competent state agencies (excluding land areas used for business and service activities such as clinics providing high-quality medical examination and treatment at patients' request, drugstores, rest houses, restaurants and parking lots for charges).
1.3. Land for the construction of cultural works, including offices of news agencies, the press, radio stations, television stations, parks, flower gardens, recreational centers, clubs, cultural houses, museums, exhibition halls, libraries, cinemas, circuses, theaters, literature composition establishments, art composition establishments, galleries, offices of art troupes in public forms; land for the erection of monuments and memorial steles permitted by competent state agencies.
1.4. Land with historical and cultural relics and famous landscapes already classified or protected under decisions of provincial-level People's Committees (excluding land areas used for ticket sale, hotels, rest houses, restaurants, souvenir shops, parking lots for charges, other facilities for sightseeing, tourist and recreational activities for charges).
1.5. Land for the construction of sport and physical training works, including stadiums, sport and physical training and competition facilities in public and non-public forms for social welfare purposes licensed by competent state agencies (excluding land areas used for ticket sale, souvenir shops, sport and physical training instrument shops, hotels, rest houses, restaurants and parking lots for charges).
1.6. Land for the construction of scientific and tech-nological research establishments in the public form.
1.7. Land for use as waste and garbage dumping areas, waste treatment zones, garbage treatment zones for communities.
1.8. Land for the construction of establishments for nurturing and caring for the elderly, the disabled, disadvantaged children; educational institutions, reformatories, drug detoxification centers in public and non-public forms and funeral homes in the public form.
2. Land for the construction of public service-providing establishments for commercial purposes
Land for the construction of public service-providing establishments for commercial purposes is land allocated by the State to organizations, households, individuals, overseas Vietnamese, or foreign organizations and individuals in accordance with the land law for the construction of works in the education and training, health, cultural, sports and physical training, scientific and technological, environmental, social, population, family, and children protection and care domains for profit purposes and not falling into the cases specified in Clause 1 of this Section.
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