Nghe An Tax Department would like to reply as follows: Pursuant to Point a, Clause 1, Article 58 of Housing Law No. 65/2014/QH13 dated November 25, 2014 of the National Assembly, it is stipulated that:
“Article 58. Incentives for investors in social housing construction projects
1. Enterprises and cooperatives participating in investing in the construction of social housing not using capital sources or forms specified in Clause 1, Article 53 of this Law for lease, hire-purchase or sale shall enjoy the following incentives:
a) Exemption from land use fees and land rent for land areas allocated or leased by the State for investment in the construction of social housing";
- Pursuant to Clause 8, Article 1 of Decree No. 49/2021/ND-CP dated April 1, 2021 of the Government amending and supplementing a number of articles of Decree No. 100/2015/ND-CP dated October 20, 2015 of the Government on development and management of social housing, it is stipulated that:
“8. Abolish Clause 5; amend and supplement Clauses 1 and 4 of Article 9 as follows:
a) Amend and supplement Clause 1 as follows:
“1. Investors of social housing construction investment projects that do not use public investment capital or foreign capital for public investment are exempted from land use fees and land rents according to the provisions of Point a, Clause 1, Article 58 of the Housing Law, specifically as follows:
a) Exemption from land use fees and land rent for land areas allocated or leased by the State, including land funds for the construction of commercial business facilities approved by competent authorities within the scope of social housing construction projects.
The provincial People's Committee shall consider and decide on the refund or deduction from the financial obligations of the project investor to the State, including compensation and site clearance costs (if any) in cases where the investor has paid land use fees when the State allocates land or has received the transfer of land use rights from other organizations, households or individuals whose land area is used to build social housing or the project investor has paid land use fees for the 20% land fund;
b) 20% of the total residential land area invested in building technical infrastructure systems within the scope of social housing construction investment projects (including projects using 20% land fund) is reserved for investment in building commercial housing to offset investment costs, contribute to reducing selling prices, rental prices, and hire-purchase prices of social housing and reducing costs for management and operation services of social housing after investment;”
b) Amend and supplement Clause 4 as follows:
“4. The project investor shall be supported by the Provincial People's Committee with all or part of the investment costs for the construction of technical infrastructure systems within the scope of the social housing construction project as prescribed in Point d, Clause 1, Article 58 of the Housing Law.
In case of investment in building social housing for rent only, the entire investment cost for building technical infrastructure system will be supported.
In case the investor completes the investment in construction of technical infrastructure within the scope of the social housing construction project within 12 months from the date of land allocation or land lease, the Provincial People's Committee shall support the connection of the technical infrastructure system in the project with the common technical infrastructure system of the area."
Based on the above regulations, investors of social housing construction investment projects that do not use public investment capital or foreign capital for public investment are exempted from land use fees and land rent for land areas allocated or leased by the State, including land funds for the construction of commercial business facilities approved by competent authorities within the scope of social housing construction projects.
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