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CIRCULAR

INSTRUCTIONS ON PROCEDURES FOR EXEMPTION FROM LAND LEVIES, LAND RENTS; REFUNDS OR DEDUCTIONS FROM FINANCIAL OBLIGATIONS OF SOCIAL HOUSING INVESTORS AND METHOD FOR DETERMINATION OF LAND LEVIES PAID BY PURCHASERS, LEASE-PURCHASERS WHO RE-SELL SOCIAL HOUSES

Pursuant to the Government’s Decree No. 60/2003/ND-CP dated June 06, 2003 providing instructions on the implementation of the Law on State budget;

Pursuant to the Government’s Decree No. 100/2015/ND-CP dated October 20, 2015 on development and management of social housing;

Pursuant to the Government’s Decree No. 215/2015/ND-CP dated December 25, 2015 stipulating functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of general director of Public Asset Management Authority

The Minister of Finance promulgates the Circular providing instructions on exemption from land levies, land rents, refunds or deductions for financial obligations for social housing investors and method for determination of payable land levies when purchasers, lease-purchasers are eligible for re-selling social houses as prescribed in the Government’s Decree No. 100/2015/ND-CP dated October 20, 2015 on development and management of social housing.

Chapter I

GENERAL PROVISIONS

Article 1. Governing scope

This Circular provides instructions on a number of articles of the Government’s Decree No. 100/2015/ND-CP dated October 20, 2015 on development and management of social housing (hereinafter referred to as “Decree No. 100/2015/ND-CP) and followings:

1. Exemption from land levies, land rents for social housing projects not funded by state budget as prescribed in Clause 1, Article 9 of the Decree No. 100/2015/ND-CP;

2. Refunds or deductions from financial obligations (land levies or land rents payable to the state budget from the implementation of projects other than social housing projects) of the investor who has paid land levies for the land allocated by the state or legally transferred by organizations, households and individuals for development of social housing projects as prescribed in Clause 1, Article 9 of the Decree No. 100/2015/ND-CP;

3. Method for determination of land levies payable to the state budget when purchasers, lease-purchasers are eligible for re-selling social houses as prescribed in Clause 4, Article 19 of the Decree No. 100/2015/ND-CP.

Article 2. Regulated entities

This Circular applies to organizations, households and individuals, and state management agencies in relation to development and management of social housing as prescribed in the Decree No. 100/2015/ND-CP.

Chapter II

Section I. EXEMPTION FROM LAND LEVIES, LAND RENTS FOR SOCIAL HOUSING PROJECTS NOT FUNDED BY STATE BUDGET

Article 3. Exemption from land levies, land rents

Exemption from land levies, land rents for social housing projects not funded by state budget as prescribed in Clause 1, Article 9 of the Decree No. 100/2015/ND-CP is stipulated as follows:

1. Exemption from land levies, land rents for the entire land area allocated, leased out by the state for social housing projects including land funds for business and trade works approved by competent authorities within the scope of social housing projects.

2. Exemption from land levies, land rents for the entire land area used for social housing projects from 20 percent of the land fund for development of commercial housing projects and urban development projects according to the law on housing, including 20 percent of the land area used for business and trade works approved by competent authorities within the scope of social housing projects.

3. The social housing investor shall fulfill procedures to apply for exemption from land levies, land rents according to the law on lands.

Section II. REFUNDS OR DEDUCTIONS FROM FINANCIAL OBLIGATIONS OF SOCIAL HOUSING INVESTORS

Article 4. Principles of making refunds or deductions from financial obligations of social housing investors

1. The who has paid land levies for the land allocated by the state or transferred by organizations, households and individuals for development of social housing projects may claim refunds or deductions from financial obligations for development of other projects (other than social housing projects) on the same province where the social housing project is situated.

2. Within availability of budget, presidents of People's committees of provinces shall make decisions on deductions or refunds to investors (after receiving approval from the standing committee of the People's Council of the same level) at the request of director of the Service of Finance.

Article 5. Refunds or deductions from financial obligations of social housing investors

Refunds or deductions from financial obligations of social housing investors as prescribed in Clause 1, Article 9 of the Decree No. 100/2015/ND-CP are stipulated as follows:

1. The investor who has paid land levies for the land allocated by the state for development of social housing projects may claim refunds or deductions from financial obligations (land levies or land rents) for development of other projects; The refundable or deductible land levy is the amount of paid levy written on a document issued by a competent authority.

2. The investor who has received transfer of land use rights from organizations, households and individuals for development of social housing projects may claim refunds or deductions from financial obligations; the amount refunded or deducted from financial obligations shall be determined according to land price of the land use purpose at the time of land use purpose conversion or at the time the permission for use of the land for development of a social housing project is granted by competent state agencies but not exceed amount of compensation and subsidy for lands expropriated by the state according to the law on lands. Land price of a piece of land transferred shall be determined according to land price coefficients.

3. Land levies, land rents to be paid by the investor for development of other projects (other than social housing projects) and used for calculation of deductions are provided for in the law on lands. For projects (other than social housing projects) using lands leased out by the state with annual land rents, deductible land rents shall be converted into the number of years, months of fulfillment of financial obligations and determined as the fulfilled land rent term; the determination of land rents in this case is provided for in the law on lands.

Chapter III

DETERMINATION OF LAND LEVIES, LAND RENTS WHEN SOCIAL HOUSES ARE SOLD

Article 6. Land levies

Payment of land levies by purchasers or lease-purchasers who re-sell social houses is stipulated in Clause 4, Article 19 of the Decree No. 100/2015/ND-CP as follows:

1. If a social house to be sold is an apartment, the seller shall pay to the state budget 50 percent of the land rents allocated for such apartment.

2. If a social house to be sold is a low-rise apartment, the seller shall pay 100 percent of the land rents.

Article 7. Determination of land levies

Determination of land levies to be paid by purchasers or lease-purchasers who re-sell social houses is stipulated in Clause 4, Article 19 of the Decree No. 100/2015/ND-CP as follows:

1. The land price for determination of land rents is based on the land price stipulated by the People’s committee of a province multiplied by the land price coefficient at the time of selling.

2. Land levies:

a) If the purchaser or lease-purchaser re-sells a social house as an apartment, the land levy shall be paid as follows:

Where:

- S: Area of the apartment that requires determination of the land levy.

- Land price: determined according to Clause 1 of this Article.

- The apartment’s  land levy allocation coefficient: determined according to Article 8 herein.

b) If the purchaser or lease-purchaser re-sells a social house as a low-rise apartment, he/she shall pay 100 percent of the land levy. The land levy shall be determined by multiplying the land price as prescribed in Clause 1 of this Article by the social house’s land area.

Article 8. Land levy allocation coefficient

1. If a social house to be sold is an apartment, the land levy allocation coefficient is determined as follows:

If a social house has a basement (wholly or partially) which is determined as a shared portion of all the occupants in the building, the area of such basement is determined according to the law on lands and added to the total area of the apartment to be sold for calculation of the land levy allocation coefficient; if the area of the basement is determined as the investor’s private portion, such area shall not be added to the area of the apartment to be sold.

2. The building’s total floor area as prescribed in Clause 1 of this Article shall not include area of the business and trade works as prescribed (if any).

Chapter IV

IMPLEMENTATION

Article 9. Effect

1. This Circular takes effect since November 15, 2016.

2. Any case arising since October 10, 2015 shall be subject to the Government’s Decree No. 100/2015/ND-CP dated October 20, 2015 on development and management of social housing and instructions herein.

3. Any amendment, supplement or replacement made to the legislative documents referred to in this Circular shall prevail over the legislative documents which were previously promulgated.

Article 10. Implementation

1. Agencies, state-owned housing management units as prescribed in Article 2 herein, People’s committees of provinces, central-affiliated cities, and other relevant agencies and units shall be responsible for executing this Circular.

2. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for amendments as appropriate./.

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