Decision No. 1851/QD-TTg on supplementing subjects enjoying reduction of land rents in 2013 and in 2014, applicable to organizations, households and individuals who had to adjust unit price of renting land under policy

 THE PRIME MINISTER

Decision No. 1851/QD-TTg dated October 14, 2013 of the Prime Minister on supplementing subjects enjoying reduction of land rents in 2013 and in 2014, applicable to organizations, households and individuals who had to adjust unit price of renting land under policy before the effective date of the Government’s Decree No. 121/2010/ND-CP dated December 30, 2010

Pursuant to the Law on Government’s Organization dated December 25, 2001;

Pursuant to the Law on Tax Administration dated November 29, 2006;

Pursuant to the Government’s Decree No. 142/2005/ND-CP dated November 14, 2005, on collection of land rents and water surface rents;

Pursuant to the Government’s Decree No. 69/2009/ND-CP dated August 13, 2009, additionally providing for land use planning, land prices, land recovery, compensation, support and resettlement;

Pursuant to the Government’s Decree No. 121/2010/ND-CP dated December 30, 2010, amending and supplementing a number of articles of the Government's Decree No. 142/ 2004/ND-CP of November 14, 2005, on the collection of land rents and water surface rents;

At the proposal of Minister of Finance,

DECIDES:

Article 1. Subjects to enjoy land rent reduction

Land rent reduction in 2013 and 2014 for organizations, households and individuals who leased land from the State in form of paying land rent annually, including:

1. Cases in which time limit to re-determine unit price of land rent for the next stable term from January 01, 2011 to prior to March 01, 2011 (not depend on the real time of adjustment to land rents by competent state agencies).

2. Cases in which time limit of land- rent exemption is expired and it is required to determine the stable period of land- rent unit price, from January 01, 2011 to prior to March 01, 2011 (not depend on the real time of adjustment to land rents by competent state agencies).

3. Cases in which the land rents are being paid temporarily, and the land-rent unit price for temporary payment, or legalization of using rent land must be re-determined for the stable period of land-rent unit price, from January 01, 2011 to prior to March 01, 2011 (not depend on the real time of adjustment to land rents by competent state agencies).

Article 2. Conditions and level of land rent reduction

1. Conditions of land rent reduction: Land rent re-determined as stated in Article 1 of this Decision has increased twice or more in comparison with the payable land rent in 2010 (For a same purpose of using rent land and area to calculate land rent), specifying:

a) For case specified in Clause 1 Article 1 of this Decision, the payable land rent of 2010 is the land rent in stable period of 05-year land-rent unit price according to policy on collecting land rents respectively with the previous period of the stable period which must be re-determined in accordance with Clause 1 Article 1 of this Decision.

b) For case specified in Clause 2 Article 1 of this Decision, the payable land rent of 2010 is determined under policy specified in Government’s Decree No. 142/2005/ND-CP dated November 14, 2005, on collection of land rents and water surface rents in case of not being exempted the land rents.

c) For case specified in Clause 3 Article 1 of this Decision, the payable land rent of 2010 is determined for temporary payment under policy specified in Government’s Decree No. 142/2005/ND-CP dated November 14, 2005, on collection of land rents and water surface rents.

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