Who must pay land use levy to the State of Vietnam? In what cases does the State of Vietnam allocate land without collecting land use levy?
What is land use levy in Vietnam according to the law?
According to the provisions of Clause 21, Article 3 of the 2013 Land Law of Vietnam, land use levy means an amount of money that a land user shall pay to the State when being allocated land with land use levy by the State, permitted to change the land use purpose, or having land use rights recognized by the State.
Who must pay land use levy to the State of Vietnam? In what cases does the State of Vietnam allocate land without collecting land use levy? (Image from the Internet)
Who must pay land use levy to the State of Vietnam?
Pursuant to Article 2 of Decree 45/2014/ND-CP, land use levy payers include:
- Entities allocated land by the State for use in the following cases:
+ Households and individuals that are allocated residential land;
+ Economic organizations that are allocated land for implementing investment projects on construction of houses for sale or for combined sale and lease;
+ 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;
+ 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;
+ 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.
- Current users of land permitted by the State for change of use purpose to residential land or land for cemeteries or graveyards in the following cases:
+ Agricultural land or non-agricultural land is allocated without land use levy and now permitted by a competent state agency for change to residential land or land for cemeteries or graveyards;
+ Agricultural land is allocated by the State with land use levy and changed to residential land or land for cemeteries or graveyards with land use levy;
+ Non-agricultural land (that is not residential land) is allocated by the State with land use levy and changed to residential land with land use levy;
+ Agricultural land or (non-residential) non-agricultural land is leased by the State and now changed to residential land or land for cemeteries or graveyards concurrently with the shift from land lease to land allocation with land use levy.
- Households and individuals that are currently using residential land or non-agricultural land and have such land recognized by the State as land used for a long term before July 1, 2014, shall, upon grant of certificates of land use rights and ownership of houses and other land-attached assets, fulfill financial obligations under Articles 6, 7, 8 and 9 of Decree 45/2014/ND-CP.
In what cases does the State of Vietnam allocate land without land use levy?
Pursuant to Article 54 of the 2013 Land Law of Vietnam stipulating the cases in which the State allocates land without land use levy as follows:
Land allocation without land use levy in Vietnam
The State shall allocate land without land use levy in the following cases:
1. Households and individuals directly engaged in agriculture, forestry, aquaculture or salt production to whom agricultural land is allocated within the quotas prescribed in Article 129 of this Law;
2. Persons who use land for protection forests, special-use forests or production forests which are natural forests, for office construction, for national defense or security purpose, for non¬commercial public use, for cemeteries and graveyards which fall outside the cases prescribed in Clause 4, Article 55 of this Law;
3. Public non-business organizations that are not self-financed and use land for office construction.
4. Organizations that use land for construction of resettlement houses under the State’s projects.
5. Communities using agricultural land; religious institutions using non-agricultural land as prescribed in Clause 1, Article 159 of this Law.
Thus, the State shall allocate land without land use levy in the following cases:
- Households and individuals directly engaged in agriculture, forestry, aquaculture or salt production to whom agricultural land is allocated within the quotas prescribed in Article 129 of the 2013 Land Law of Vietnam;
- Persons who use land for protection forests, special-use forests or production forests which are natural forests, for office construction, for national defense or security purpose, for non¬commercial public use, for cemeteries and graveyards which fall outside the cases prescribed in Clause 4, Article 55 of the 2013 Land Law of Vietnam;
- Public non-business organizations that are not self-financed and use land for office construction.
- Organizations that use land for construction of resettlement houses under the State’s projects.
- Communities using agricultural land; religious institutions using non-agricultural land as prescribed in Clause 1, Article 159 of the 2013 Land Law of Vietnam.
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