Recently, Decree 62/2019/ND-CP has been promulgated by the Government of Vietnam to amend and supplement certain articles of Decree 35/2015/ND-CP on the management and use of rice cultivation land.
Decree 62/2019/ND-CP has supplemented regulations on the procedures for paying the rice cultivation land protection fee when converting from specialized wet rice land to non-agricultural purposes. Specifically, the payment of the rice cultivation land protection fee when converting from specialized wet rice land to non-agricultural purposes is implemented as follows:
Illustrative image (source: internet)
Firstly, individuals or entities assigned land or leased land by the state shall compile a declaration of the area of specialized wet rice land assigned or leased by the state according to the form in Appendix III issued with this Decree and send it to the Department of Natural Resources and Environment to request the determination of the area of specialized wet rice land that must pay the rice cultivation land protection fee.
- If the declaration is invalid, within 03 working days, the Department of Natural Resources and Environment must guide the individuals or entities assigned land or leased land by the state to supplement, complete, and resubmit the declaration.- If the declaration is valid, within 05 working days, the Department of Natural Resources and Environment shall issue a document clearly confirming the area of specialized wet rice land that must pay the rice cultivation land protection fee, and send it to the individuals or entities assigned land or leased land by the state as a basis for determining the amount to be paid.
Secondly, individuals or entities assigned land or leased land by the state shall send their dossiers to the local financial authorities to request the determination of the rice cultivation land protection and development fee, including: Application for confirmation of the amount to be paid according to the regulated form in Appendix IV (for organizations) or Appendix V (for households and individuals) issued with this Decree; the document confirming the area of specialized wet rice land that must pay the rice cultivation land protection and development fee from the Department of Natural Resources and Environment.
- If the dossier is invalid, within 03 working days, the local financial authority must guide the individuals or entities assigned land or leased land by the state to supplement, complete, and resubmit the dossier.- Within 05 working days, the local financial authority based on the confirmation document of the area of specialized wet rice land from the Department of Natural Resources and Environment shall determine the amount to be paid for the area of specialized wet rice land that must pay the fee and notify the individuals or entities assigned land or leased land by the state according to the regulated form in Appendix VI issued with this Decree.
Thirdly, the local financial authority organizes the collection of the rice cultivation land protection and development fee and remits it to the state budget as regulated. In case the deadline for payment according to the document of the local financial authority is overdue, the individuals or entities assigned land or leased land by the state will have to pay an additional late fee according to the legal regulations on tax management.
Refer to other regulations in Decree 62/2019/ND-CP effective from September 01, 2019.
Thu Ba
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