Decree No. 45/2014/ND-CP dated May 15, 2014 of the Government providing the collection of land use levy

THE GOVERNMENT

No. 45/2014/ND-CP

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

Hanoi, May 15, 2014

DECREE

Providing the collection of land use levy [1]

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the November 29, 2013 Land Law;

Pursuant to the December 16, 2002 Law on the State Budget;

Pursuant to the November 29, 2005 Investment Law;

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 June 3, 2008 Law on Promulgation of Legal Documents;

At the proposal of the Minister of Finance,

The Government promulgates the Decree providing the collection of land use levy.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides the collection of land use levy in the following cases:

1. The State allocates land with land use levy.

2. The State permits the change from agricultural land or non-residential non-agricultural land to residential land or commercial land for cemeteries or graveyards which is subject to land use levy.

3. The State recognizes land use rights for current land users that are obliged to pay land use levy.

Article 2. Land use levy payers

1. Entities allocated land by the State for use in the following cases:

a/ Households and individuals that are allocated residential land;

b/ Economic organizations that are allocated land for implementing investment projects on construction of houses for sale or for combined sale and lease;

c/ Overseas Vietnamese and foreign-invested enterprises that are allocated land for implementing investment projects on construction of houses for sale or for combined sale and lease;

d/ Economic organizations that are allocated land for implementing investment projects on infrastructure of cemeteries or graveyards for transfer of the rights to use land with infrastructure (below referred to as land for cemeteries or graveyards);

dd/ Economic organizations that are allocated land for construction of multi-story buildings for multiple purposes, including the area of houses for sale or for combined sale and lease.