COLLECT THE LAND LEVY WHEN THE ADDITIONAL LAND AREA AFTER RE-MEASUREMENT
This is the new content prescribed at the Circular No. 10/2018/TT-BTC on amending and supplementing a number of Articles of the Circular No. 76/2014/TT-BTC dated June 16, 2014 by Ministry of Finance providing guidance on the Government’s Decree No. 45/2014/ND-CP dated May 15, 2014 on land levy.
In particular, collect the land levy when issuing the Certificate in case the land area after re-measurement is greater than the one specified in the Certificate proving the entitlement to use land granted to the land user as follows: if the land user has been granted the Certificate certifying the additional land area, the land user shall pay the land levy on the additional land area according to the policies and land price; if the Certificate is granted to certify the additional land area to the land user who has the document proving the entitlement to use land, the land user shall pay the land levy on the additional land area according to the policies and land price applicable at the date on which the decision on recognition of the entitlement to use the additional land area is made by the competent authority”.
Also in accordance with this Circular, in case the regulatory authority has issued the Certificate inconsistently with the law regulations, the land levy payable at the time of application for re-issuance of the Certificate shall be determined according to the policies and land prices applicable at the time of issuance of the former Certificate. In case the Certificate has been issued inconsistently with the law regulations due to the mistake of the land user, the land levy payable at the time of application for re-issuance of the Certificate shall be determined according to the policies and land prices applicable at the time of re-issuance.
This Circular takes effect on March 20, 2018.
