| PRIME MINISTER -------- No. 48/2012/QD-TTg | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------- Hanoi, November 01, 2012 |
DECISION
ON AMENDMENT, SUPPLEMENT TO THE DECISION NO.204/2005/QD-TTG DATED AUGUST 15, 2005 OF THE PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Law on Land dated November 26, 2003;
Pursuant to the Decree No.198/2004/ND-CP of December 03, 2004 of the Government on land use levy;
At the proposal of the Minister of Finance;
The Prime Minister issues the Decision amending and supplementing the Decision No.204/2005/QD-TTg dated August 15, 2005 of the Prime Minister,
Article 1. To amend and supplement Article 3 of the Decision No.204/2005/QD-TTg dated August 15, 2005 by the Prime Minister on the adjustment, addition of objects and mechanisms of loans for construction of houses under construction program of residential cluster, areas and houses in the areas frequently flooded of Mekong Delta (hereinafter referred to as the Decision No.204/2005/QD-TTg) as follows:
1. Exempt from land use fee and registration fee payable to the state budget for the area allocated within the limit of housing area allocation for resettlement arrangement or allocated to households and individuals in residential cluster, areas of flooded areas. The area allocated exceeding the limit (if any) is required to pay land use fee and registration fee as prescribed by law.
Apart from land use fee and the registration fee exempted under the provisions of this Decision, the cost of clearance, embankment, cost for investment in infrastructure construction and housing construction, investment costs are not exempted and must be continued to make deferred payment under the provisions of Decision No.204/2005/QD-TTg dated August 15, 2005 of the Prime Minister; households and individuals have the right of ownership of the infrastructure and assets on land in accordance with the law provisions.
