THE MINISTRY OF FINANCE
No. 76/2014/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. 45/2014/ND-CP of May 15, 2014, providing
the collection of land use levy [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. 45/2014/ND-CP of May 15, 2014, providing the collection of land use levy;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, duties, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Public Asset Management Department,
The Minister of Finance promulgates the Circular guiding a number of articles of the Government’s Decree No. 45/2014/ND-CP of May 15, 2014, providing the collection of land use levy as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular guides the determination and the order and procedures for determination, collection and payment of land use levy; land use levy exemption and reduction; owing and payment of land use levy; the transitional handling and a number of specific contents of the Government’s Decree No. 45/2014/ND-CP of May 15, 2014, providing the collection of land use levy (below referred to as Decree No. 45/2014/ND-CP).
Article 2. Subjects of application
1. Economic organizations, foreign-invested enterprises, households, individuals and overseas Vietnamese (below referred to as economic organizations, households and individuals for short) that are allocated land by the State with land use levy, permitted for change of land use purpose or have land use rights recognized by the State in the cases liable to land use levy prescribed in the Land Law and Decree No. 45/2014/ND-CP.
2. Other related agencies, organizations and individuals.
Chapter II
SPECIFIC PROVISIONS
Section 1
DETERMINATION AND COLLECTION AND PAYMENT OF LAND USE LEVY
Article 3. Determination of land use levy upon land allocation by the State with land use levy
The determination of payable land use levy upon land allocation by the State with land use levy must comply with Article 4 of Decree No. 45/2014/ND-CP; a number of contents of this Article are specifically guided as follows:
1. For economic organizations, households or individuals that are allocated land by the State with land use levy not through auction, payable land use levy shall be the land price used for land use levy calculation according to the land use purpose at the time of issuance of the land allocation decision multiplied (x) by the land use levy-liable area, in which:
1.1. The land price used for land use levy calculation:
a/ In case of land allocation by the State, if the land use levy-liable area of the land parcel or land lot is valued (calculated based on the land price in the Land Price Table) at VND 30 billion or more, for centrally run cities; VND 10 billion or more, for mountainous and highland provinces; or VND 20 billion or more, for other provinces, the land price used for land use levy calculation is the specific land price decided by the People’s Committee of the province or centrally run city (below referred to as the provincial-level People’s Committee) and determined by the direct comparison, subtraction, income-based or surplus-based method prescribed in the Government’s Decree on land price;

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