Does the State collect land use levy when allocating land to pagodas in Vietnam?

Does the State collect land use levy when allocating land to pagodas in Vietnam?

Pursuant to Article 54 of the Law on Land in 2013 stipulating land allocation without land use levy in Vietnam as follows: 

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 non­commercial 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.

Pursuant to Clause 1, Article 159 of the Law on Land in 2013 stipulating as follows: 

1. Land used by religious institutions includes land for pagodas, churches, oratories, sanctuaries, monasteries, religious schools, head offices of religious institutions and other religious institutions whose operation is licensed by the State.

As regulations above, the State shall not collect land use levy when allocating land to pagodas for religious activities in Vietnam.

Which authorities have competence to allocate land to pagodas in Vietnam?

Pursuant to Article 59 of the Law on Land in 2013 stipulating competence to allocate, lease land and approve change of land use purpose in Vietnam as follows: 

1. Provincial-level People’s Committees may decide on the allocation or lease of land, and permit change of land use purpose in the following cases:

a/ Allocation or lease of land to, and permission for change of land use purpose for, organizations;

b/ Allocation of land to religious institutions;

c/ Allocation of land to overseas Vietnamese or foreign-invested enterprises under Clause 3, Article 55 of this Law;

d/ Lease of land to overseas Vietnamese or foreign-invested enterprises under Points e and f, Clause 3, Article 56 of this Law;

As regulations above, Provincial-level People’s Committees have competence to allocate land to pagodas in Vietnam.

Best regards!