Thông tư 11/2018/TT-BTC sửa đổi, bổ sung quy định hướng dẫn thu tiền thuê đất, thuê mặt nước

THE MINISTRY OF FINANCE 

Circular No. 11/2018/TT-BTC dated January 30, 2018 of the Ministry of Finance on amending and supplementing a number of Articles of the Circular No. 77/2014/TT-BTC dated June 16, 2014 by the Ministry of Finance providing the guidance on the Decree No. 46/2014/ND-CP dated May 15, 2014 on land and water surface rents

Pursuant to the Land Law dated November 29, 2013;

Pursuant to the Government’s Decree No. 46/2014/ND-CP dated May 15, 2014 prescribing the collection of land and water surface rents;

Pursuant to the Government’s Decree No. 135/2016/ND-CP dated September 09, 2016 on amendments and supplements to a number of articles of the Decrees on collection of land levy, land and water surface rents;

Pursuant to the Government’s Decree No. 123/2017/ND-CP dated November 14, 2017 on amendments and supplements to a number of articles of the Decrees on collection of land levy, land and water surface rents;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining Functions, Tasks, Powers and Organizational Structure of Ministry of Finance;

At the request of the Director of the Department of Public Asset Management,

Minister of Finance promulgates a Circular on amendments and supplements to a number of articles of the Circular No. 77/2014/TT-BTC dated June 16, 2014 by Ministry of Finance providing guidance on the Government’s Decree No. 46/2014/ND-CP dated May 15, 2014 on land and water surface rents.

Article 1. To add Clause 6a and Clause 10a to the Article 5:

“6a.

In case entities are using the land and the house built on the land leased by the State at a construction site which is used for public purposes and under the State ownership, or a land area of which is under the State management and land area of each land user is not determined separately, the land rent shall be allocated to each land user by multiplying the allocation coefficient by the usable floor area of each land user as of July 01, 2014. In which:

a) The allocation coefficient equals the ratio of the land area used for land rent calculation to total usable floor area of the building.

b) If the building has a basement, the total usable floor area of the building shall include 50% of the basement area.

If the basement area is under the joint ownership of users of the building, it shall be equally allocated to them.

In case the basement area is under the joint ownership of land rent payers, it shall be equally allocated to them.

10a. If the land use term of a land user liable to payment of land rent is extended, the land rent shall be determined according to the land policies and land price at the time of extension.

In case of land lease with annual payment of land rent, the stability cycle of land rent unit price shall be calculated from the time of issuance of decision on extension of land lease period by a competent authority.