What is the guidance on creating QR code for Land Use Rights Certificates in Vietnam according to Official Dispatch 1805? How is the non-agricultural land use tax calculated?
What is the guidance on creating QR code for Land Use Rights Certificates in Vietnam according to Official Dispatch 1805?
Based on Section 2 of the Appendix guiding the creation and presentation of QR code information for the Certificate issued under Official Dispatch 1805/CDKDLTTDD-CNDLTTDD of 2024 by the Department of Land Registration and Information Data, the guidance for creating QR code for the Land Use Rights Certificate is as follows:
(1) QR Code Creation
It is a string of characters comprising the following components in sequence, each component written continuously and separated by the | character.
- QR creation time: The moment of creating the QR code (format dd-mm-yyyy-hh-mm-ss);
- QR creating unit (unit printing the certificate): The electronic identification code of the unit printing the Certificate;
- QR printing software: The name of the software creating the QR code and printing the Certificate
- Administrative procedure file code: The code of the administrative procedure file as prescribed
- Serial number: The issuance number of the blank certificate for land use rights, asset ownership associated with the land.
- Certificate code: The code of the Certificate as prescribed by Circular 10/2024/TT-BTNMT. The Certificate code is implemented when the National Land Information System is put into official operation and exploitation (currently, this information is left blank as there is no Certificate code).
- Time of PDF file modification: The moment of modifying the PDF file containing the QR content (format dd-mm-yyyy-hh-mm-ss).
- Security code: The security code based on a privately encrypted format consisting of 9 characters created by a random number generation method by the software system operating locally.
The QR code is used as a link key between rapidly responsive information when scanning the QR code printed on the Certificate and the pdf file containing the information stored in the QR codebase of the Certificate.
Example: 25-01-2025-09-33-20|H13.12.3-250101-0099|VILIS3.0|H13.0068|AA012345678|T1010000001|25-01-2025-09-33-20|123478212
(2) The PDF file name is the QR code that has been encrypted by a one-way encryption method (hash) using the SHA-256 hashing algorithm.
Example: a8adc6b17dc228d0b9c09e291ee416a92e70ee3f64c358bb6eb0b09e07154f.PDF
(3) QR Code of the Certificate
The QR code of the Certificate is created according to the provisions at Clause 3 and Clause 5 Article 14 Circular 10/2024/TT-BTNMT.
The string of characters used to create the QR code of the Certificate is the QR character string.
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What is the guidance on creating QR code for Land Use Rights Certificates in Vietnam according to Official Dispatch 1805? How is the non-agricultural land use tax calculated? (Image from the Internet)
Which entities are taxpayers of non-agricultural land use tax in Vietnam?
Based on Article 4 of the 2010 Law on Non-Agricultural Land Use Tax, the taxpayer of non-agricultural land use tax is regulated in specific cases as follows:
- The taxpayer is an organization, household, or individual with land use rights subject to non-agricultural land use tax as mentioned above.
- In cases where organizations, households, or individuals have not been granted the Certificate of land use rights, house ownership, and other assets attached to land (hereafter referred to as the Certificate), the individual using the land is the taxpayer.
- The taxpayer in certain specific cases is regulated as follows:
+ In cases where the State leases land for investment project implementation, the lessee of homestead land is the taxpayer;
+ In cases where the land use rights holder leases the land under a contract, the taxpayer is determined according to the agreement in the contract. If no agreement is made about the taxpayer in the contract, the land use rights holder is the taxpayer;
+ In cases where land has been granted a Certificate but is under dispute, before the dispute is resolved, the current land user is the taxpayer. Tax payment is not a basis for resolving land use rights disputes;
+ In cases where multiple parties hold rights to the same parcel, the taxpayer is the legal representative of the co-holders of land use rights for that parcel;
+ In cases where the land use rights holder contributes capital by land use rights to form a new legal entity with land use rights subject to tax as mentioned above, the new legal entity is the taxpayer.
How to calculate the non-agricultural land use tax in Vietnam?
Based on Article 6 of the 2010 Law on Non-Agricultural Land Use Tax, the tax calculation for non-agricultural land use is stipulated as follows:
(1) The tax calculation price for land is determined by multiplying the taxable land area by the price of 1m² of land.
(2) The taxable land area is specified as follows:
- The taxable land area is the actual used land area.
In cases with rights to multiple residential parcels, the taxable land area is the total area of the taxable parcels.
In cases where the State allocates or leases land for industrial zone construction, the taxable land area does not include the land area used for common infrastructure construction;
- For multi-storey residential buildings, shared houses including mixed-use for residence and business, the taxable land area is determined by the allocation coefficient multiplied by the house area used by each organization, household, or individual.
The allocation coefficient is determined by dividing the multi-storey residential building's land area by the total house area used by the organizations, households, and individuals.
In cases of multi-storey residential buildings with basements, 50% of the basement area used by organizations, households, and individuals is added to the house area of the organizations, households, and individuals to calculate the allocation coefficient;
- For underground construction structures, the allocation coefficient is set at 0.5 times the land construction area divided by the total area of structures used by organizations, households, and individuals.
(3) The price of 1 m² of land is the land price according to the land price list corresponding to the use purpose and is stable for a 5-year cycle.
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