What are procedures for deferral of land levy payment and repayment of outstanding land levies in Vietnam?
What are procedures for deferral of land levy payment and repayment of outstanding land levies in Vietnam? Where can households and individuals repay of outstanding land levies in Vietnam?
My family is eligible to be debited for land levy payment, but do not know where to apply for land levy payment?
1. What are procedures for deferral of land levy payment and repayment of outstanding land levies in Vietnam?
Pursuant to Clause 1, Article 12 of Circular 76/2014/TT-BTC stipulating procedures for deferral of land levy payment and repayment of outstanding land levies as follows:
1. Procedures for deferral of land levy payment and repayment of outstanding land levies
a) Any household or individual entitled to defer land levy payment as prescribed in Article 16 of Decree No. 45/2014/ND-CP may apply for the Certificate or changing purposes of land or allocating land for relocation; or apply for deferral of land levy payment when they receive a Notice about land levy payment which is paid to the Office of land registration or Office of natural resource and environment (if there is no Office of land registration) in the People’s Committees of districts where the piece of land located.
b) According to cadastral documents, whereby there is application for deferral of land levy payment submitted by the household or the individual and sent by the Office of land registration (of Office of natural resource and environment), the tax authority shall determine land levies payable paid by the household or the individual as prescribed and compile a logbook on outstanding land levies (the logbook shall be made according to area of land within the quota and area of land exceeding the quota); and send the information about land levies payable to the Office of land registration and the natural resource and environment agency.
c) According to land levies determined by the tax authority, the Office of land registration (or the Office of natural resource and environment) shall request the People’s Committee of district to grant the Certificate to households or individuals, whereby the land levy payment which are deferred must be stated in the Certificate. In case, the household or the individual receives the Notice about land levies before applying for deferral of land levy payment and they are granted the Certificate, whereby the amount of land levies which is deferred is stated, the Office of land registration shall send information about deferral of land levy payment to tax authority of district to make a logbook on outstanding land levies and repayment as prescribed.
2. Where can households and individuals repay of outstanding land levies in Vietnam?
Pursuant to Clause 2, Article 12 of Circular 76/2014/TT-BTC stipulating repayment of outstanding land levies: as follows:
a) When repaying outstanding land levies, the households or individuals shall declare repayment of outstanding land levies at the tax authority using form in Appendix 03 issued together with this Circular, the tax authority shall complete the procedures for repayment of outstanding land levies according to the logbook on debts.
If the households or individuals repay outstanding land levy for after 5 years from the date on which deferral is recorded in the Certificate or fail to repay outstanding land levies, the outstanding land levies imposed on area of land within the quota or exceeding the quota shall be converted to rate (%) of failure to pay land levies and the households or individuals must pay land levies on such area:
Land levy payable equals (=) outstanding land levy divided by (:) total land levy determined according to land prices on the day on which the Certificate is granted multiplied by (x) land levy determined according to land prices on the repayment date.
b) After the land user repay debts, the tax authority shall recognize repayment according to debt logbook using form in Appendix No. 04 issued together with this Circular, then the land user shall follow the procedures for debt cancelation in the Certificate at the Office of land registration.
Thus, when repaying outstanding land levies, the households or individuals shall declare repayment of outstanding land levies at the tax authority in Vietnam, the tax authority shall complete the procedures for repayment of outstanding land levies according to the logbook on debts.
In the above case, your family can apply for deferral of land levy payment when they receive a Notice about land levy payment which is paid to the Office of land registration or Office of natural resource and environment (if there is no Office of land registration) in the People’s Committees of districts where the piece of land located in Vietnam.
Best Regards!
