Loading...

Is it leasing Land payment once for whole leasing term higher than annual payment?

Thu, 23 Feb 2017 16:03:52 PM GMT + 7    Print   Email   Share:

(Chinhphu.vn) - Technology transfer and Investment Consulting Company has decided to lease land from 2014 and has filed for granting certificate of the using land rights, but so far Company has not been the granted certificate yet. Currently, Company is requested to pay the leased land from the date of the decision on leasing land taking effect while the land has not been used.

Company requested the competent agencies for consideration and calculation of land leased from the date of having certificate of using land rights. Also, they asked to reconsider the calculation of leasing land for the case of payment once for the whole leasing period due to the fact is not reasonable as the Company had to pay higher 4 times for the whole previous leasing period in comparison with the case of annual leasing payments.

 For this issue, the General Department of Taxation has the following opinions:

As stipulated in Article 105, Article 168 and Clause 1, Article 211 of the Land Law No. 45/2013 / QH13 and the provisions of Article 10 of Decree No. 46/2014 / ND-CP of the Government dated 05.15.2014 (date of the land act 2013 has come into effect from the date of 07.01.2014 ), amount of leasing land and water surface shall be calculated since the date of having decision on leasing land and water surface by State authorities.

 

The tenant has the rights to use the State land leased from the date of having decision on leasing land when they complete their financial obligations as prescribed by law, for the case of transfer, for lease, sublease, donation, mortgage and capital contribution for using land rights, the tenant must have the certificate as provided for in Article 168 of the land Law in 2013.

 

Where companies have submitted adequate dossiers apply for certificates of using land rights and has completed their financial obligations as prescribed by law, but so far, they have not been granted certificates yet, companies are recommended to contact competent State authorities for granting at locals for consideration and resolution.

Regarding to the leasing land payment once for whole leasing term:

Pursuant to the provisions of Article 4, Article 5, Article 6, Article 9; Items 1 and 2 of Article 12 of Decree No. 46/2014 / ND-CP dated 05/15/2014 of the Government on money collection of land and water surface leased,  in case of annual payment to the land leased,  the amount in a year shall be calculated by the payable lease acreage p (x) stipulated with an annual lease land unit price in accordance with the Decree No. 46/2014 / ND-CP dated 15/05/2014 of the Government. 

Where the case of leasing and paying once for the whole leasing period, the amount collection shall be calculated by payable lease acreage (x) stipulated the lease land unit price that  be paid once for the whole leasing term

Lease land unit price in case of payment once or the whole leasing period is specified in each case, such as auction of using land rights, not auction of using land right, leasing land for construction of underground works, leasing lof water surface land that belong to group specified in Article 10 of the land Law in 2013, ... based on the using land’s purpose and duration of land leased.

Thus, the provisions on the payable determination for the case that payment once for the whole leasing term are under the provisions of the current legislation and in line with reality and  ensure fair in comparison with the case of  annual payment.

  • By : Thanh Thuy (National Competition) / Translator: HaiYen-Bizic

---------------------------------------------

Same category News :

Other news :

Legal Documents

Circular No 24/2015/TT-BTTTT on Regulations on management and use of Internet resources

Contact

google+

linkedin