On October 26, 2019, the Government issued Decree No. 79/2019 / ND-CP amending Article 16 of Decree 45/2014 / ND-CP stipulating the collection of land use fees. This Decree takes effect from December 10, 2019.
Accordingly, Decree No. 45/2014 / ND-CP stipulating the collection of land use levies stipulating the payment of land use levies to individual households is specified as follows:
The following subjects are allowed to owe land use levies in case of being assigned with resettlement land when the State recovers land, specifically: People with meritorious services to the revolution; Poor households; Households and individuals are ethnic minorities; Households and individuals that have permanent residence registration in a communal area shall be recognized as a difficult socio-economic area and an extremely difficult socio-economic area.
The above-said households and individuals are allowed to pay their debts gradually within 5 years from the date of issuance of the decision on land allocation for resettlement by competent state agencies and do not have to pay late payment interest within this 5-year period. In case after 05 years from the date on which the decision on allocation of resettlement land is issued by a competent state agency, the family household or individual has not fully paid the land use levy written on the certificate of land use right or right Owners of houses and other land-attached assets (hereinafter called certificates), households and individuals must fully pay the outstanding land use levy and late payment interest calculated on the outstanding debt at the legal provisions on tax administration from the expiry of the 05-year term are debited to the time of debt payment.
Accordingly, households and individuals may owe land use levies on the certificate of land use rights, ownership of houses and other land-attached assets and have not fully paid until December 10, 2019. then do the following:
– If debited before March 1, 2016: Continue to pay the outstanding land use fee according to the policy and land price at the time of issuing the certificate (or according to the amount stated in the certificate (This Regulation does not apply to land use amounts for debt payment that households and individuals have remitted into the State budget). From March 1, 2021 onwards, households and individuals must pay the outstanding land use levies according to the land policies and prices at the time of debt payment.
– If debited from March 1, 2016 to before December 10, 2019: Continue to pay the outstanding land use fee according to the amount stated in the certificate determined in accordance with the Decree. 45/2014 / ND-CP within 05 years from the date of writing the land use levy.
Past the 5-year time limit from the date of writing the land use levy payment, households and individuals must pay the outstanding debts according to the land policies and prices at the time of debt payment.
The reduction of 2% / year of land use levies must not be provided in cases where households and individuals pay early debt (05 years) from the effective date of this Decree.
As such, Decree No. 79/2019 / ND-CP specifically guides the limit of individual households who are allowed to owe land use levies and also has very clear regulations on methods and methods of collection of land use fees. Land use is more specific than Decree No. 45/2014 / ND-CP.