Today, LSX Lawfirm will give you an article about: “Which cases does the State not collect land use levy in Vietnam?”, as follows:
Legal grounds
Law on land 2013
Some definitions about the state granting land use
Accordingly, The State allocates land use rights (below referred to as the State allocates land) means that the State issues decisions on land allocation to grant land use rights to subjects having land use demand.
Then, (below referred to as the State leases land); means that the State decides to grant land use rights to subjects having land use demand under contracts on land use rights lease.
Recognizes land use rights means that the State grants land use rights to a person that is using stably; the land not allocated or leased by the State; through the grant of a certificate of land use rights; and ownership of houses and other land-attached assets for the first time, for a certain land parcel.
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Which cases does the State not collect land use levy in Vietnam?
According to the provisions of Article 54 of the 2013 Land Law, the State allocates land without collecting land use levy in the following cases:
Firstly, households and individuals directly engaged in agricultural, forestry, aquaculture or salt production are allocated agricultural land within the limit specified in Article 129 of the 2013 Land Law on agricultural land allocation quotas. .
Second: Users of protection forest land, special-use forest land, production forest land being natural forests, land for building offices of agencies, land used for defense and security purposes; land used for public purposes not for business purposes; land for cemeteries and graveyards other than those in which economic organizations are assigned land to implement investment projects on infrastructure of cemeteries and graveyards to transfer land use rights associated with infrastructure.
Thirdly, public non-business organizations that are not yet financially self-sufficient in using land for construction of non-business works;
Then, organize the use of land to build houses for resettlement according to the State’s projects;
Fifth: Communities use agricultural land; religious establishments using non-agricultural land specified in Article 159 of the 2013 Land Law on land for religious establishments.
Thus, compared with the 2003 Land Law, the 2013 Land Law has added a case; where the State allocates land without collecting land use levy; and at the same time narrows down the subjects; allocated land without land use levy (reduced by 3 for each year) converted to land lease. Specifically:
The 2013 Land Law supplements the case that the State allocates land without collecting land use levy; which is a public non-business organization that is not yet financially self-sufficient in using land for construction of non-business works. The added case is the case that is consistent with the current land use practice when the land allocation do without collection of use fees.
Related questions about “Which cases does the State not collect land use levy in Vietnam?”
Does the State allocate land for aquaculture to pay land use tax?
No, according to Article 54. Land allocation without land use levy:
“The State allocates land without collecting land use levy in the following cases:
Households and individuals directly engaged in agricultural; forestry; aquaculture or salt production may be allocated agricultural land within the limit specified in Article 129 of this Law”.
The 2013 Land Law removed three groups of subjects; who were allocated land without land use levy compared to the 2003 Land Law, who included?
Organize the use of land for the purposes of research, experiment and experiment in agriculture, forestry, aquaculture, salt making. It related to the issue: “Which cases does the State not collect land use levy in Vietnam?”
So, Agricultural cooperatives use land as ground for the construction of cooperative offices, drying yards, and warehouses; to build service establishments directly serving agricultural production, forestry, aquaculture and salt production;
People’s armed forces units are allocated land by the State for agricultural; forestry; aquaculture; salt-making or production combined with defense and security tasks.
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