After the 2024 Land Law was passed by the 15th National Assembly on January 18, 2024, to promptly implement the law, on July 30, 2024, the Government issued Decree No. 103 related to land use fees and land rents, effective from August 1, 2024.
Decree 103 provides specific and detailed regulations on land use fees (including calculation, collection, payment, exemption and reduction of land use fees; handling of compensation, support and resettlement funds; recording of land use fees) as prescribed in Point a, Clause 1, Article 153 of the Land Law.
The second is land rent (including calculation, collection, payment, exemption and reduction of land rent; handling of compensation, support and resettlement costs) as prescribed in Point b, Clause 1, Article 153 of the Land Law.
Third is the additional payment (increased land use fee, increased land rent) in cases where the State allocates land, leases land, allows change of land use purpose, recognizes land use rights, receives transfer of land use rights to implement investment projects without putting the land into use, or delays the progress of land use as prescribed in Clause 8, Article 81, Point d, Clause 1, Article 153 of the Land Law.
Deputy Director of the Provincial Tax Department - Le Mai Khac Hung noted some contents when implementing the provisions of the 2024 Land Law in the following articles and clauses: Article 118 stipulates land allocation without land use fee collection; Article 119 stipulates land allocation with land use fee collection (guided by Clause 1, Article 6 of Decree 103); Article 120 stipulates land lease (guided by Chapter III of Decree 103);
Article 121 stipulates the conversion of land use purposes; Article 138 stipulates the granting of certificates of land use rights and ownership of assets attached to land in cases where households and individuals are using land without documents on land use rights without violating land laws and are not in cases where land is allocated without proper authority;
Article 139 stipulates the settlement of cases where households and individuals using land violate land laws before July 1, 2014...
Source: https://baoquangnam.vn/cuc-thue-quang-nam-tap-huan-trien-khai-luat-dat-dai-2024-3141807.html
Comment (0)