On October 16, 2019, the Government issued Decree 79/2019/ND-CP (Decree 79) amending article 16 of Decree 45/2014/ND-CP on the collection of land use levies.
Accordingly, for households and individuals whose land use levies, these are recorded as owed on their Certificates of land use rights and have not been fully paid until the effective date of Decree 79, Decree 79 stipulates as below:
- From March 01, 2016 to the end of February 28, 2021: households and individuals whose land use levies are recorded as owed, will pay the outstanding land use levies according to the policies and land prices at the time of issuing the Certificates.
- From March 01, 2021 onwards: households and individuals will have to pay the outstanding land use levies according to the policies and land prices at the time of payment.
- From March 01, 2016 to before the effective date of Decree 79: households and individuals whose land use levies are recorded as owed, and they will continue to pay the outstanding land use levies in accordance with Decree No. 45/2014/ND-CP within 05 years calculated from the date of recording the owed land use levies.
After 05 years from the date of recording the owed land use levies, households and individuals will have to pay the remaining of owed land use levies according to the policies and land prices at the date of payment.
In addition, from the effective date of Decree 79, households and individuals that pay owed land use levies ahead of schedule (05 years) will not be entitled to a deduction of 2%/year in the payable land use levies.
For households and individuals whose land use levies are recorded as owed before the effective date of Decree 79 but recorded in gold, assets or other methods not compliant with the law at the time of debt recording, provincial/municipal People’s Committees will instruct agencies to re-define the owed land use levies in accordance with the law in each period, and make the payment and write off of land use levies in accordance with law.
At the same time, households and individuals that are granted Certificates or receive notices from tax agencies about land use levies before the effective date of Decree 79, but have filed applications for recording the owed land use levies from the effective date of Decree 79 onwards will not be allowed to record the owed land use levies. Except for the households and individuals that are the subjects prescribed in Article 1.1 of Decree 79. Decree 79 takes effect on December 10, 2019.
