Supplementing 02 Cases of Land Levy Collection for the Increased Land Area of Households and Individuals

18:25, 10/07/2024

Circular 10/2018/TT-BTC was issued on January 31, 2018 to amend and supplement certain provisions of Circular 76/2014/TT-BTC regarding the collection of land levy.

This Circular supplements the regulations on the collection of land levy when issuing the certificate of land use rights (GCNQSDD) for the increased land area due to re-measurement for households and individuals using land as stipulated in Clause 20, Article 2 of Decree 01/2017/ND-CP.

To be specific, there are 02 stipulated cases:

- In the case of being issued a GCNQSDD for the increased land area while the household or individual already has a GCNQSDD, they shall pay the land levy for the increased area according to the policy and land price at the time of issuing the GCN.

- In the case of being issued a GCNQSDD for the increased land area while the household or individual has documents on land use rights as stipulated in Article 100 of the Land Law 2013 and Article 18 of Decree 43/2014/ND-CP, they shall pay the land levy for the increased area as per the regulations at the time of the decision to recognize the increased land use rights by the competent authority.

Circular 10/2018/TT-BTC takes effect from March 20, 2018.

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