Decision No.1851/QD-TTg of October 14, 2013, on supplementing subjects of reduction of land rents in 2013 and in 2014, applicable to organizations, households and individuals who had to adjust unit price of renting land under policy before the effective day of the Government’s Decree No. 121/2010/ND-CP

DECISION

ON SUPPLEMENTING SUBJECTS OF REDUCTION OF LAND RENTS IN 2013 AND IN 2014, APPLICABLE TO ORGANIZATIONS, HOUSEHOLDS AND INDIVIDUALS WHO HAD TO ADJUST UNIT PRICE OF RENTING LAND UNDER POLICY BEFORE THE EFFECTIVE DAY OF THE GOVERNMENT’S DECREE NO. 121/2010/ND-CP DATED DECEMBER 30, 2010

THE PRIME MINISTER

Pursuant to the Law on Government’s organization dated December 25, 2001;

Pursuant to the Law on tax administration dated November 29, 2006;

Pursuant to the Government’s Decree No. 142/2005/ND-CP dated November 14, 2005, on collection of land rents and water surface rents;

Pursuant to the Government’s Decree No. 69/2009/ND-CP dated August 13, 2009, additionally providing for land use planning, land prices, land recovery, compensation, support and resettlement;

Pursuant to the Government’s Decree No. 121/2010/ND-CP dated December 30, 2010, amending and supplementing a number of articles of the Government's Decree No. 142/ 2004/ND-CP of November 14, 2005, on the collection of land rents and water surface rents;

At the proposal of Minister of Finance,

DECIDES:

Article 1. Subjects of land rent reduction

Land rent reduction in 2013 and 2014 for organizations, households and individuals who are leased land by State in form of paying land rent annually, including:

1. Cases in which time limit to re-determine unit price of land rent for the next stable term from January 01, 2011 to prior to March 01, 2011 (not depend on the actual time of adjustment to land rents by competent state agencies).

2. Cases of till the end of time limit exempted land rents and it is required to determine the stable period of land-rent unit price, from January 01, 2011 to prior to March 01, 2011 (not depend on the actual time of adjustment to land rents by competent state agencies).

3. Cases in which the land rents are being paid temporarily, and the land-rent unit price for temporary payment, or legalization of using rent land must be re-determined for the stable period of land-rent unit price, from January 01, 2011 to prior to March 01, 2011 (not depend on the actual time of adjustment to land rents by competent state agencies).

Article 2. Conditions and level of land rent reduction

1. Conditions of land rent reduction: Land rent which is re-determined as stated in Article 1 of this Decision has increased twice or more in comparison with the payable land rent in 2010 (for a same purpose of using rent land and area to calculate land rent), specifying:

a) For case specified in Clause 1 Article 1 of this Decision, the payable land rent of 2010 is the land rent in stable period of 05-year land-rent unit price according to policy on collecting land rents respectively with the previous period of the stable period which must be re-determined in accordance with Clause 1 Article 1 of this Decision.

b) For case specified in Clause 2 Article 1 of this Decision, the payable land rent of 2010 is determined under policy specified in Government’s Decree No. 142/2005/ND-CP dated November 14, 2005, on collection of land rents and water surface rents in case of not being exempted the land rents.

c) For case specified in Clause 3 Article 1 of this Decision, the payable land rent of 2010 is determined for temporary payment under policy specified in Government’s Decree No. 142/2005/ND-CP dated November 14, 2005, on collection of land rents and water surface rents.

2. The reduction level of land rent

To reduce 50% of land rents in 2013 and 2014 for subjects renting land specified in Article 1 and eligible in accordance with Clause 1 Article 2 of this Decision. If land rent after reduction is still more than twice of the payable land rent in 2010, organizations, households and individuals will be reduced additionally land rent in 2013, 2014 until equal to twice of the payable land rent in 2010.

Article 3. The order of, procedures for and competence of land rent reduction

1. The order of, procedures for and competence of land rent reduction shall comply with guides in the Circular No. 16/2013/TT-BTC dated February 08, 2013, of the Ministry of Finance, guiding implementation of the extension of time limits, reduction of a few of state budget revenues according to the Government’s Resolution No. 02/NQ-CP, of January 07, 2013 on a number of solutions to remove difficulties for business production, market support, settlement of bad debts, and the guiding, amending and supplementing documents (if any).

2. In case where organizations, households and individuals renting land are included in the subjects and eligible for land rent reduction as prescribed in Article 1 and Article 2 of this Decision but they have paid land rents according to level not yet been reduced into state budget, upon having decision on land rent reduction of competent state agencies, the overpaid land rents will be handled by clearing into the payable land rent of the next periods of land rent payment.

Article 4. Provisions of execution

1. This Decision takes effect on the day of its signing.

2. Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, chairpersons of People’s Committees of provinces and central-affiliated cities shall implement this Decision.