In What Cases Does the State Allocate Land with Land Levy? What Are the Procedures for Allocating Land with Land Levy?
In which case does the state allocate land with a land levy?
Based on Clause 7, Article 3 of the Land Law 2013, the state grants the right to use land by issuing a decision to allocate land to entities that have a need for land use.
The land allocation is implemented in two forms:
- Allocating land with a land levy;- Allocating land without a land levy.
Specifically, Article 55 of the Land Law 2013 and the guidance in Decree 45/2014/ND-CP stipulate the cases in which the state allocates land with a land levy as follows:
- Households and individuals are allocated homestead land;- Economic organizations are allocated land to carry out investment projects for housing construction for sale or for sale combined with rental;- Overseas Vietnamese, and enterprises with foreign investment capital are allocated land to carry out investment projects for housing construction for sale or for sale combined with rental;- Economic organizations are allocated land to carry out investment projects for cemetery, burial ground infrastructure to transfer land use rights associated with the infrastructure.
In which case does the state allocate land with a land levy? Procedures for allocating land with a land levy (Image from the Internet)
How is the land levy calculated?
Based on Article 3 of Decree 45/2014/ND-CP, the land levy in the case where the state allocates land is calculated based on:
- The area of land allocated;- The purpose of land use;- The land price for calculating the land levy.
In which the land price is determined based on the land price table issued by the provincial People's Committee and applies in the case where households and individuals are recognized land use rights within the homestead land limit.
Method for calculating the land levy when the state allocates land is as follows:
(1) In cases of land allocation with a land levy through auction according to Clause 1, Article 4 of Decree 45/2014/ND-CP (amended by Decree 135/2016/ND-CP):
Land levy payable = Winning bid amount
Within which the specific starting price is determined as follows:
+ In cases of land use rights auction where the value of the land parcel or auctioned land area for calculating the land levy is VND 30 billion or more for centrally governed cities; VND 10 billion or more for mountainous and highland provinces; VND 20 billion or more for the remaining provinces: The specific land price is determined by the Department of Natural Resources and Environment.
+ In cases of land use rights auction where the value is less than VND 30 billion for centrally governed cities; less than VND 10 billion for mountainous and highland provinces; less than VND 20 billion for the remaining provinces: The specific land price is determined by the financial authority using the land price adjustment coefficient method.
(2) In cases of land allocation with a land levy not through auction according to Clause 2, Article 4 of Decree 45/2014/ND-CP:
Land levy payable = Land price for calculating land levy according to land use purpose x Area of land to be levied - Land use levy reduction according to regulations in Article 12 of Decree 45/2014/ND-CP (if any) - Compensation and site clearance costs deducted from the land levy (if any)
In which:
+ The area of land to be levied is the area noted in the land allocation decision with a land levy.+ Compensation and site clearance costs deducted from the land levy are compensation, support, resettlement costs, and the cost for implementing compensation and site clearance plans approved that the investor voluntarily advances to the state.
What are the procedures for allocating land with a land levy not through auction?
Procedures for allocating land with a land levy not through auction are as follows:
Step 1: Prepare documents
Based on Clause 1, Article 4 of Circular 30/2014/TT-BTNMT, the applicant for land allocation prepares 01 set of documents including the application for land allocation.
Step 2: Place of submission
- If the locality has established a one-stop department, submit at the one-stop department at the district level (district, urban district, district-level town, city under the province, city under the centrally governed city) to transfer to the District-level Department of Natural Resources and Environment.- If the one-stop department has not been established, submit directly at the District-level Department of Natural Resources and Environment where the land is located.
Step 3: Receipt and processing
Step 4: Result delivery
After the land allocation decision, the District-level Department of Natural Resources and Environment organizes the on-site land allocation and issues the Certificate of land use rights, house ownership, and other assets attached to the land to the land recipient.
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