Regulations on collecting money when recognizing land use rights
(Baonghean) - Specific regulations on Land use fee collection when recognizing land use rights (issuing Certificates) for households and individuals for land that has been used stably since before October 15, 1993 without one of the types of documents specified in Clause 1, Article 100 of the Land Law?
Reply:According to Article 6, Decree 45/2014/ND-CP (Decree regulating land use fee collection) stipulates:
1. Households and individuals who are using land with houses and other construction works since before October 15, 1993; at the time of starting to use the land, do not have any of the violations prescribed in Article 22 of the Government's Decree detailing the implementation of a number of articles of the Land Law, if granted a Certificate, the land use fee shall be collected as follows:
a) In case of land with housing, the land user does not have to pay land use fee for the residential land area in use within the residential land recognition limit for each household or individual; for the residential land area exceeding the residential land recognition limit (if any), the land use fee must be paid equal to 50% of the land use fee according to the land price specified in Point b, Point c, Clause 3, Article 3 of this Decree at the time of the decision on recognition of land use rights by the competent state agency.
b) In case of using land with construction works other than houses, if a Certificate of land use rights for non-agricultural production and business is granted in the form of land allocation by the State with land use fees collected for a long-term use period, land use fees do not have to be paid.
2. Households and individuals using land for residential purposes who, at the time of starting to use the land, committed one of the violations prescribed in Article 22 of the Government's Decree detailing the implementation of a number of articles of the Land Law, but are now granted a certificate of residential land use rights, must pay 50% of the land use fee for the land area within the residential land recognition limit according to the land price specified in the Land Price List; pay 100% of the land use fee for the land area exceeding the residential land recognition limit according to the land price specified in Point b, Point c, Clause 3, Article 3 of this Decree at the time of the decision on recognition of land use rights by a competent state agency.
In case of using land with construction works other than houses, if a Certificate of land use rights for non-agricultural production and business is granted in the form of land allocation with land use fees collected for a long-term use period, 50% of the land use fee must be paid according to the land price prescribed in Point b, Point c, Clause 3, Article 3 of this Decree for the type of non-agricultural production and business land with the longest land use period prescribed in Clause 3, Article 126 of the Land Law at the time of the decision to recognize land use rights by a competent state agency.
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