Decree No. 44/2008/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 198/2004/ND-CP on the collection of land use levies

10 OFFICIAL GAZETTE Issue "PS O4-05IApriI2008 (Gong BaD nos 237-2381Apri/20, 2008) DECREE No. 44/2008IND-CP OF APRIL 9, 2008,AMENDINGANDSUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENT'S DECREE No. 198/20041 ND-CPOF DECEMBER3, 2004, ON THE COLLECTIONOF LAND USELEVIES THE GOVERNMENT Pursuant to the December 25, 2001 Law on Organization ofthe Government; Pursuant to the November 26, 2003 Land Law; Pursuant to the Investment Law; At the proposal ofthe Minister ofFinance, DECREES: Article1.- Toamendandsupplementanumber of articlesof theGovernment'sDecreeNo. 198/ 2004/ND-CP of December 3, 2004, on the collectionof land use leviesas follows: 1. To amendand supplement Clause3 of, and add Clause6 to,Article 11as follows: "3. If anorganization, householdor individual is eligiblefor both land use levy exemptionand reduction as specified in this Decree or other relevant legal documents, such organization, householdor individual will beentitled to land uselevyexemption; ifanorganization, household or individual iseligible forland uselevyreduction atdifferent levelsspecified in this Decree or other relevant legal documents, such organization, household or individual will be entitled to the highestreductionlevel. 6. Operating projects which are enjoying land use levy exemption or reduction at levelshigher thanthoseprescribed in thisDecree willcontinue © VIETNAM LAW & LEGAL FORUM Issue nos04-05JApriI2008 (GOng Bao nos 237·2381ApriI20, 2(08) OFFICIAL GAZETTE 11 enjoying such incentive levels for the remaining period;if the levelsof landuse levyexemptionor reductionare lower than thoseprescribed in this Decree, they will enjoy the incentive levels prescribedinthisDecree for therernainingperiod." 2. To amend and supplement Clause1 of Article 12 as follows: "1. Projects in the domains in which investmentis particularly encouragedandlocated in geographicalareas withexceptionally difficult socio-economic conditionsareexemptfromland use levy. The list of domains in which investment is particularly encouragedandthelistofgeographical areas with exceptionally difficult socio-economic conditions comply with the provisions of the InvestmentLaw and itsguidingdocuments." 3. To amend and supplement Clause 1 of Article 13 as follows: "1. Toreducelanduselevyinaccordancewith the InvestmentLaw: a/ A 50% reduction of land use levy amounts payable into the state budget will be granted in the following cases: Projects in thedomainsin whichinvestment is particularly encouraged and located in geographicalareaswithdifficultsocio-economic conditions. Projects in thedomainsin whichinvestment is encouraged and located in geographicalareas with exceptionally difficult socio-economic conditions. This provision does not apply to preferential investment projects defined in Clause 3, Article 12of this Decree. bl A 30% reductionof land use levy amounts payable into the state budget will be granted in the following cases: Projectsin thedomainsin whichinvestment is encouragedand located in geographicalareas with difficultsocio-economic conditions; Projectsin thedomainsin whichInvestment is particularly encouraged; Investmentprojects locatedin geo.graphical areaswithexceptionally difficultsocio-economic conditions. cI A 20% reductionof land use levy amounts payable into the state budget will be gl'antOO in the followingcases: Projectsin thedomainsin which investment is encouraged; Investmentprojects located in gtJOgraphical areas withdifficultsocio-economicconditions. The list of domains in which invest:ment is particularly encouraged and domains m which investmentisencouraged; thelistof geographi<:al areaswithexceptionally difficultsocio-economic conditionsand geographicalareas with diffiCUlt socio-economic conditions comply with the InvestmentLaw and guiding documents." Article 2.- Implementationprovisions This Decree takes effect 15 days after its publicationin "CONG BAO." Article 3.- Organizationof implementatioo Ministers, headsof ministerial-level agencies, heads of government-attached agencies, and presidents of provincial/municipal People's Committeesshall implement this Decree. © VIETNAM LAW&LEGAL FORUM 12 OFFICIAL G,AZETTE Issue nos O4-05IApril 2008 (Cong BaD nos 237·238/Apri/20, 2008) The Ministry of Finance shall guide the settlement of problems arising in the course of implementing regulations on land use levy exemption and reduction as reported by provincial/municipal People's Committees. © VIETNAM LAW & LEGAL FORUM