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.

At the end of the land lease period, if a decision on extension of the land lease period is not yet made by a competent authority, the land user must pay the land rent on an annual basis for the period from the end of the land lease period to the effective date of the decision on extension of the land lease period according to the unit price in the Table of land prices, the land price adjustment coefficient, and the percentage (%) used for calculation of the land rent unit price announced by the Provincial-level People s Committee in every year. It is not allowed to apply the stable land rent unit price (for every 5 years) during this period”.

Article 2. To add Clause 9 to the Article 12:

“9. If the user of a piece of land leased by the State with one-off payment of land rent for the entire land lease period is eligible for land rent exemption but wishes to pay the land rent in the lease period (refuses to enjoy land rent incentives), the land rent to be paid in lump sum for the remaining leas period shall be determined according to the land policies and land price at the time of the land user’s submission of the written request for land rent payment. The land rent paid in lump sum for the remaining land lease period shall be determined as follows:

a) If the land area for calculating the land rent of the land lot or parcel is worth (calculated according to the land price in the Table of land prices) less than VND 30 billion if it is located in a central-affiliated city, or less than VND 10 billion if it is located in a mountainous or highland area, or less than VND 20 billion if it is located in any rest province:

Where:

- The period for which the land rent is payable = the land lease period - the actual period of using land

- The period of the land category prescribed in the Table of land prices is according to the Government’s regulations on land prices.

b) If the land area for calculating the land rent of the land lot or parcel is worth (calculated according to the land price in the Table of land prices) VND 30 billion or higher if it is located in a central-affiliated city, or VND 10 billion or higher if it is located in a mountainous or highland area, or VND 20 billion or higher if it is located in any rest province, the land rent paid in lump sum for the entire remaining land lease period shall be determined by the Provincial Department of Natural Resources and Environment, appraised by the local land valuation council, in which the Provincial Department of Finance is the Council s standing member, and then submitted to the Provincial-level People s Committee for approval”.

Article 3. To add Clause 9a to Article 17 as follows:

“9a.  If the investor has paid the site clearance compensation according to the plan approved by a competent authority (including the case of self-agreement for compensation or self-transfer) in accordance with the law before July 01, 2004 and has the piece of land leased by the State from July 01, 2004 onwards, the amount of site clearance compensation paid according to the plan approved by a competent authority, or the value of the piece of land used for the purpose defined at the transfer time, as determined and verified by a competent authority (in case of self-agreement for compensation or self-transfer) at the time of self-agreement or self-transfer may be subtracted from the land rent to be paid and must not exceed this land rent amount. The amount subtracted from the land rent to be paid shall be converted into the lease period for which the land rent has been paid. The land rent used for conversion shall be determined according to the land policies and land price announced on January 01, 2016.

The settlement of the site clearance compensation according to the plan approved by a competent authority (including the case of self-agreement or self-transfer) which has been paid by the land user in accordance with the law before July 01, 2004 shall be made in accordance with regulations in Article 9 of the Circular No. 333/2016-TT-BTC”.

Article 4. Effect

1. This Circular takes effect on March 20, 2018.

2. In case where financial obligations arise between the dates of effect of the Government s Decree No. 135/2016/ND-CP and the Government s Decree No. 123/2017/ND-CP and the effect date of this Circular, such financial obligations shall be determined in accordance with regulations of the Government s Decree No. 135/2016/ND-CP, the Government s Decree No. 123/2017/ND-CP and this Circular.

3. Any difficulties arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.

For the Minister

The Deputy Minister

Huynh Quang Hai