Regulations on land rent collection of self-financed public servants

The collection of land rent by self-financed public non-business units is guided in Official Letter 13704/BTC-QLCS dated December 1, 2021 of the Ministry of Finance.

Regulations on land rent collection of self-financed public servants

Regulations on land rent collection of self-financed public servants (Illustration image)

Accordingly, regarding the land lease, the transition from land allocation without land rental and collection of land rental to self-financed public non-business units; In the Land Law 2013 , Decree 46/2014/ND-CP dated May 15, 2014 of the Government (effective from July 1, 2014) specifically stipulates as follows:

- At point e, Clause 1, Article 56, and Clause 2, Article 60 of the 2013 Land Law :

1. The State leases land with annual payment or collects one-off land rental for the entire lease period in the following cases:

e) Economic organizations, self-financed public non-business organizations, overseas Vietnamese, foreign-invested enterprises using land for construction of non-business works;

Article 60. Handling of cases of land allocation or land lease before the effective date of this Law

2. Organizations, households, individuals and overseas Vietnamese who are eligible for land lease under this Law and are allocated land by the State without land use levy before the effective date of this Law. shall change to lease land from the effective date of this Law and pay land rent".

- At Point i, Clause 1, Article 2, Clause 3, Article 31 of Decree 46/2014/ND-CP stipulates:

“Article 2. Objects of collection of land rent and water surface rent

1. The State leases land with annual rental payment or pays one-off land rental for the entire lease period in the following cases:

i) Economic organizations, self-financed public non-business organizations, overseas Vietnamese, foreign-invested enterprises using land for construction of non-business works.

Article 31. Transition provisions

3. Organizations, households, individuals and overseas Vietnamese who rent land according to the provisions of the 2013 Land Law and have been allocated land by the State without collection of land use levy before the date of the Law If this law takes effect, they must change to lease land from the effective date of the 2013 Land Law according to the provisions of Clause 2, Article 60 of the 2013 Land Law, and must pay the land rent according to the provisions of Decree No. this".

Pursuant to the above provisions, from July 1, 2014, public non-business units shall be financially self-sufficient (including public administrative units that cover their own recurrent and investment expenditures, and self-employed non-business units. ensuring recurrent expenses) are subject to land rent and land rent payment according to regulations;

If a self-financed public non-business unit is allocated land by the State without land use levy before July 1, 2014, it must switch to renting land from July 1, 2014. and pay land rent.

However, through grasping the actual situation in the past time, it shows that the land lease, change from land allocation without land use levy to land lease and collection of land rent for public non-business units is still limited. slow, easy to arise inadequacies in management. Therefore, the Ministry of Finance proposed that the People's Committees of the provinces and centrally-run cities focus on directing the implementation of land leasing, switching from land allocation without land use levy to leasing land and collecting land rents for local businesses. self-financed public non-business units in accordance with law.

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