DECISION

ON AMENDMENT, SUPPLEMENT TO THE DECISION NO.204/2005/QD-TTG DATED AUGUST 15, 2005 OF THE PRIME MINISTER

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Land dated November 26, 2003;

Pursuant to the Decree No.198/2004/ND-CP of December 03, 2004 of the Government on land use levy;

At the proposal of the Minister of Finance;

The Prime Minister issues the Decision amending and supplementing the Decision No.204/2005/QD-TTg dated August 15, 2005 of the Prime Minister,

Article 1. To amend and supplement Article 3 of the Decision No.204/2005/QD-TTg dated August 15, 2005 by the Prime Minister on the adjustment, addition of objects and mechanisms of loans for construction of houses under construction program of residential cluster, areas and houses in the areas frequently flooded of Mekong Delta (hereinafter referred to as the Decision No.204/2005/QD-TTg) as follows:

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Apart from land use fee and the registration fee exempted under the provisions of this Decision, the cost of clearance, embankment, cost for investment in infrastructure construction and housing construction, investment costs are not exempted and must be continued to make deferred payment under the provisions of Decision No.204/2005/QD-TTg dated August 15, 2005 of the Prime Minister; households and individuals have the right of ownership of the infrastructure and assets on land in accordance with the law provisions.

2. Where households and individuals allocated housing area by the State shall be exempted from land use fee and registration fee as prescribed in Clause 1, Article 1 of this Decision within 10 (ten) years from the date of handing over the land, house, households, individuals are not transferred right to use the land. After ten (10) years, households and individuals have the right to transfer land use right; when making assignment, they must pay 50% of land use fee, registration fee as prescribed at the time of transfer.

3. The order, procedures and competence to decide on the exemption from land use fee and the registration fee specified in clause 1 of Article 1 of this Decision shall comply with the provisions of the land law and the law on charges and fees.

Article 2. Implementation provisions

1. This Decision takes effect from January 01, 2013.

2. For the cases of land use fee exemption under the Decision No.33/2011/QD-TTg dated June 10, 2011 of the Prime Minister on the exemption from housing land use fee for households of fishing villages, people living on the rivers, lagoons moved to settle in the areas, relocation, land use and transfer of land use rights shall comply with clause 2 of Article 1 of this Decision (replace the provisions of Article 3 of the Decision No.33/2011/QD-TTg dated June 10, 2011 of the Prime Minister).

3. The Ministers, heads of ministerial-level agencies, the heads of the Governmental agencies, Presidents of the People's Committees of provinces and cities: An Giang, Dong Thap, Long An and Kien Giang, Hau Giang, Vinh Long, Tien Giang, Can Tho are responsible for the implementation of this Decision./.

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THE PRIME MINISTER




Nguyen Tan Dung

Quyết định 48/2012/QĐ-TTg sửa đổi Quyết định 204/2005/QĐ-TTg do Thủ tướng Chính phủ ban hành