Decree of the Government on collecting the land using money and cadastral fee (No.89/CP)

Legal document: 89/CP file:///D/HTML/vie23461.htm[16.01.2025 12:15:52] THE GOVERNMENT SOCIALIST REPUBLIC OF VIETNAM No.89/CP Independence-Freedom-Happiness Hanoi, August 17, 1994. DECREE OF THE GOVERNMENT ON COLLECTING THE LAND USING MONEY AND CADASTRAL FEE GOVERNMENT Pursuant to the Law on Government Organization dated September 30, 1992; Pursuant to the article 12, 22, 79 of the Law on land dated July 14, 1993; On the proposal of the Minister of Finance and Chairman of Cadastral General department. DECREES: Chapter I GENERAL PROVISIONS Article 1: 1- Organizations, families, individuals (generally called "land Legal document: 89/CP file:///D/HTML/vie23461.htm[16.01.2025 12:15:52] user") except the case as regulated in article 2 of this Decree, shall be responsible to pay the land using money when being entrusted the land by the state; 2- Land user that is entrusted the land by the state for use on the purpose of agricultural, forestry production, breeding/planting sea products, producing salt, shall pay land using money when using the land for other purpose which is allowed by the state. Article 2: The following cases have not to pay land using money when being entrusted the land by the state: 1- Land entrusted to use for the purpose of agricultural, forestry production, breeding/planting sea products and producing salt; 2- Land that the state rents to organizations, individuals who have paid the land rental. 3- Land with living house which belong to the state ownership and have been sold to renting people and the land using money is already included in house selling price to pay into budget. Article 3: Organizations, families, individuals shall pay cadastral fees in the following cases: 1- Granting the land use right certificate; 2- Certifying the registration of the change on land; 3- Extracting the cadastral file. Legal document: 89/CP file:///D/HTML/vie23461.htm[16.01.2025 12:15:52] Chapter II THE BASIS FOR CALCULATION LEVELS TO COLLECT THE LAND USING MONEY AND CADASTRAL FEES Article 4: The basis for calculation level to collect the land using money and cadastral fees are of land (m2) entrusted of allowed to change the use purpose, price of land (VND/m2) at the time of collecting the land using money and exemption/reduction rate according to the Law. Article 5: price of land for calculation of the land using money shall be regulated by People's Committee of province, cities directly under the Central government (generally called provincial People's Committee) according to the price frame of all types of land promulgated by the Government. Article 6: Ministry of Finance shall regulate the fee collection levels for each cadastral work specified in article 3 of this Decree and cadastral fees management and use system. Chapter II. Legal document: 89/CP file:///D/HTML/vie23461.htm[16.01.2025 12:15:52] PAYMENT LIST OF LAND USING MONEY AND CADASTRAL FEES Article 7: Land user shall have the responsibility to: 1- List and sufficiently provide with the necessary documents relating to the determination of land using money; 2- Pay sufficiently the land using money to State Budget before being granted the land use right certificate or licence of changing the use purpose. Article 8: Tax offices of all levels that organize the collection of land using money shall have the following tasks and authorities: 1- Guide the land user to implement properly the listing and paying of land using money; 2- Examine, verify the listing documents and calculate the amount of land using money to be collected; 3- Inform the paying of land using money, follow up and supervise the payment of land using money to the state treasury. Article 9: Cadastral office shall have the responsibility to collect the cadastral fees and to pay into the State Budget according to the guidance of the Ministry of Finance. Legal document: 89/CP file:///D/HTML/vie23461.htm[16.01.2025 12:15:52] Article 10: Office that collects the land using money and cadastral fees shall grant payer the receipt according to the guidance of the Ministry of Finance. Article 11: 1- Land management offices of all levels and offices which are entrusted the right to grant the land use right certificate shall have the responsibility to combine with the tax offices to control the implementation of the land using money and cadastral fees collecting/paying process according to the regulations in this Decree; 2- Offices which have competence to grant the land use right certificate, shall only grant the land use right certificate or licence of changing the land use purpose after the land user have sufficiently paid the land using money. Chapter IV EXEMPTION REDUCTION OF LAND USING MONEY Article 12: The following cases can enjoy the exemption or reduction of land using money: 1- Land entrusted for using on public purpose and purpose of national defense and security according to the regulations in article 58, item 1 article 65 in the Law on Land (excluding the land used Legal document: 89/CP file:///D/HTML/vie23461.htm[16.01.2025 12:15:52] for building the living houses of families and individuals); 2- Land used for living in mountainous villages, off shore island, living land in permanent agriculture, permanent settlement regions, new economic regions; 3- Living land for people who have merit to the Revolution and other subjects of policy in a separate regulation of the Government; 4- Land entrusted to compensate the organizations, individuals for their land which is taken back with equal to or less value than that of the taken back land; 5- Exemption or reduction of the land using money for the land mentioned in item 2, 3 of the art hereto shall only be implemented in the framework and limits of living land pursuant to the regulations in article 54, 57 Law on Land. Article 13: Each subject as regulated in article 12 of this Decree shall enjoy the exemption reduction of land using money only one times for land entrusting. Chapter V VIOLATION TREATMENT, PRAISE AND REWARD Article 14: Land user who do not sufficiently implement the list procedures, do not sufficiently pay the land using money and cadastral fees pursuant to the regulations in this Decree shall not be entrusted the land and granted the land user right Legal document: 89/CP file:///D/HTML/vie23461.htm[16.01.2025 12:15:52] certificate, licence of changing the land user purpose. Article 15: Anybody who profit from profit from position of post, authority to appropriate, embezzle the land using money and cadastral fees shall compensate the State for all the money that have been appropriated, embezzled and, depending on the violation level, be treated, disciplined or investigated the criminal affairs according to the regulations of Law. If tax and cadastral offices wrong determine the land using money or cadastral fees levels to be paid, they shall compensate for all the losses that they have caused. Article 16: Tax and cadastral offices, officers, who well accomplish the task or have the merit to find out the activities which break the regulations in this Decree, shall be praised and regarded according to the general policy of the State. Chapter VI PROVISION FOR IMPLEMENTATION Article 17: This Decree comes into force from the date of signing, all previous regulations contrary to this Decree shall be abrogated. Legal document: 89/CP file:///D/HTML/vie23461.htm[16.01.2025 12:15:52] Article 18: Ministry of Finance shall combine with cadastral General Department to guide the implementation of this Decree. Article 19: Ministers of Ministries, Heads of organizations of ministerial level, organizations directly belonging the Government, chairman of people's committee of provinces, cities directly under the central Government, shall be responsible for the implementation of this Decree. For the Government Prime Minster VO VAN KIET (signed)