What are regulations on land area for calculating land levy in Vietnam? What are the basis for calculating land levy, land rent in Vietnam under the Land Law 2024?
What are the basis for calculating land levy, land rent in Vietnam under the Land Law 2024?
Pursuant to Clause 1, Article 155 of the Land Law 2024, the basis for calculating land levy, land rent; time of land valuation, time of calculating land levy, land rent in Vietnam are stipulated as follows.
The bases for calculating land levy include:
- The area of the land allocated, the purpose of use changed, or the land use rights recognized;
- Land prices as stipulated in Articles 159 and 160 of the Land Law 2024; in cases where land use rights are auctioned, the land price shall be the winning bid price;
- State policies on exemption and reduction of land levy.
The bases for calculating land rent include:
- The area of rented land;
- The land rental term and extension period of land use;
- The unit price of land rent; in cases where the right to rent land is auctioned, the rent shall be the winning bid price;
- The form in which the State leases land, either by annual land rent payment or a one-time payment for the entire rental period;
- State policies on exemption and reduction of land rent.
What are regulations on land area for calculating land levy in Vietnam? What are the basis for calculating land levy, land rent in Vietnam under the Land Law 2024? (Internet image)
What are regulations on land area for calculating land levy in Vietnam?
Pursuant to Article 4 of Decree 103/2024/ND-CP, the land area for calculating land levy in Vietnam is regulated as follows:
(1) The area subject to land levy calculation for cases of land allocation, change of land use purpose, detailed planning adjustment, land use form change, is the area of the land with a land levy recorded on the land allocation decision, change of land use purpose permission, adjustment of land allocation decision, detailed planning adjustment, or change of land use form of the competent state authority.
(2) The area subject to land levy calculation for cases of land use right recognition is the area of land recognized, recorded on the Information Transfer Form for determining financial obligations related to land (hereinafter referred to as the Information Transfer Form) sent by the land management agency to the tax authority regarding basic land survey; registration; issuance of land use right certificates; ownership of assets attached to the land and the land information system (hereinafter referred to as the Decree on certificate issuance).
The determination of the land allocation limit, the recognition limit for homestead land of households, and individuals are implemented as regulated in Articles 141, 195, and 196 of the Land Law 2024, Decree 102/2024/ND-CP, Decree 101/2024/ND-CP.
(3) The area subject to land levy calculation as regulated in (1) and (2) is calculated in square meters (m2).
Is land user required to pay a land levy when being allowed to adjusting land use term in Vietnam?
Pursuant to Clause 17, Article 3 of the Land Law 2024, adjusting the land use term means permitting the change of the land use term during land use by the competent state authority.
Simultaneously, pursuant to Clause 2, Article 156 of the Land Law 2024, the provisions are as follows:
Payment of land levy or land rent upon land repurposing, land use extension, adjustment in land use term
1. When changing the land use purpose as prescribed in Points b, c, d, đ, e, and g, Clause 1, Article 121 of this Law, the land user must pay the land levy, land rent as follows:
a) One-time land levy, land rent payment for the entire rental period by the difference between the land levy, land rent of the land type after the change and the land levy, land rent of the land type before the change, for the remaining land use term;
b) Annual land rent payment according to the land type after the change.
2. When being allowed to extend land use, adjust land use term, the land user who is subject to land levy or land rent payment must pay a land levy or land rent for the extension period or adjustment period.
3. the Government of Vietnam shall detail this Article.
Thus, when adjusting the land use term and the land user is subject to land levy, land rent payment, they must pay the land levy, land rent for the adjusted period.
What are the responsibilities for organization of development of land use planning and plans in Vietnam?
Pursuant to Article 69 of the Land Law 2024, the responsibilities for organization of development of land use planning and plans in Vietnam are as follows:
- the Government of Vietnam organizes the national land use planning and land use plan.
The Ministry of Natural Resources and Environment is responsible for assisting the Government in preparing the national land use planning and land use plan.
- The Provincial People's Committee organizes the provincial land use planning and land use plan.
The provincial land management agency is responsible for assisting the Provincial People's Committee in preparing the provincial land use planning and land use plan.
- The District People's Committee organizes the district-level land use planning and annual land use plan.
The district land management agency is responsible for assisting the District People's Committee in preparing the district-level land use planning and annual land use plan.
- Land use planning must be approved in the first year of the planning period.- The land use planning and land use plan of coastal localities must include the offshore area.
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