When is đá bóng trực tiếp deadline for paying land levy? How to calculate land levy when being allocated land on which a land levy is imposed by đá bóng trực tiếp State of Vietnam?
What is Land Levy?
According to Clause 44, Article 3 of đá bóng trực tiếpLand Law 2024, land levy is defined as follows:
Definition of Terms
In this Law, đá bóng trực tiếp following terms are understood as follows:
...
- A standard parcel is a parcel that possesses representative characteristics in terms of area, shape, and dimensions for parcels within a set value range, selected as đá bóng trực tiếp standard parcel for valuation of other parcels within that range.
- Land levy is đá bóng trực tiếp amount of money that land users must pay to đá bóng trực tiếp State when being allocated land on which a land levy is imposed by đá bóng trực tiếp State of Vietnam, allows đá bóng trực tiếp change of land use purpose, or in cases where đá bóng trực tiếp use of land incurs a land levy according to legal provisions.
- Land rent is đá bóng trực tiếp amount of money paid by land users to đá bóng trực tiếp State when đá bóng trực tiếp State leases land to them, permits đá bóng trực tiếp change of land use purpose for land lease, or in cases where land use incurs land rent according to legal regulations.
...
Thus, land levy is đá bóng trực tiếp amount of money that land users must pay to đá bóng trực tiếp State when being allocated land on which a land levy is imposed by đá bóng trực tiếp State of Vietnam, allows for a change of land use purpose, or in circumstances that require a land levy payment according to đá bóng trực tiếp law.
When is đá bóng trực tiếp deadline for paying land levy? How to calculate land levy when being allocated land on which a land levy is imposed by đá bóng trực tiếp State of Vietnam? (Image from đá bóng trực tiếp Internet)
When is đá bóng trực tiếp deadline for paying land levy in Vietnam?
Based on Clauses 4 and 5, Article 21 ofDecree 103/2024/ND-CP, đá bóng trực tiếp deadline for land levy payment is specified as follows:
(1) In case of calculating land levy based on specific land price or auction-winning land use rights price:
- In case being allocated land by đá bóng trực tiếp State of Vietnam through auctioning of land use rights, đá bóng trực tiếp deadline for paying đá bóng trực tiếp auction-winning amount for land use rights follows đá bóng trực tiếp regulations stipulated inDecree 102/2024/ND-CP, specifically:
+ Within no more than 5 working days from đá bóng trực tiếp date of receiving đá bóng trực tiếp decision recognizing đá bóng trực tiếp auction-winning result by đá bóng trực tiếp competent-level People's Committee, đá bóng trực tiếp tax authority shall send a written notice of land levy or land rent payment to đá bóng trực tiếp auction winner following regulations on tax management.
+ If đá bóng trực tiếp auction winner fails to pay or fails to pay đá bóng trực tiếp full amount of đá bóng trực tiếp auction-winning land use rights fee, đá bóng trực tiếp tax authority is responsible for notifying đá bóng trực tiếp land management agency to present to đá bóng trực tiếp competent authority a proposal to annul đá bóng trực tiếp decision recognizing đá bóng trực tiếp auction-winning result. đá bóng trực tiếp auction winner will not be reimbursed đá bóng trực tiếp deposit. In cases where đá bóng trực tiếp auction winner has paid more than đá bóng trực tiếp deposit, đá bóng trực tiếp State will refund đá bóng trực tiếp excess amount beyond đá bóng trực tiếp deposit as per regulations.
- In cases where land levy calculation is based on specific land prices without State allocation through auction forms, đá bóng trực tiếp payment deadline follows tax management regulations but shall not exceed 180 days from đá bóng trực tiếp date of approval of land price used for calculating land levy by đá bóng trực tiếp competent state agency.
+ If đá bóng trực tiếp land user does not pay đá bóng trực tiếp full land levy within 180 days from đá bóng trực tiếp date of approval of đá bóng trực tiếp land price used for calculating land levy, they will not be allocated đá bóng trực tiếp land according to regulations (in đá bóng trực tiếp case where being allocated land by đá bóng trực tiếp State of Vietnam). If đá bóng trực tiếp land user does not pay đá bóng trực tiếp full amount after đá bóng trực tiếp deadline stated in đá bóng trực tiếp tax authority's notification, they must pay late payment interest according to tax management laws.
+ If đá bóng trực tiếp land user fails to comply with tax enforcement regulations, đá bóng trực tiếp tax authority transfers đá bóng trực tiếp dossier to đá bóng trực tiếp land management agency for đá bóng trực tiếp competent level to consider and handle according to Decree 102/2024/ND-CP regarding this land allocation decision.
(2) In case of calculating land levy based on đá bóng trực tiếp land price in đá bóng trực tiếp Land Price List:
- When land levy calculation is based on land prices in đá bóng trực tiếp Land Price List, đá bóng trực tiếp payment deadline is executed according to tax management laws. Beyond this deadline, land users must pay late payment interest for land levy as per tax management regulations, unless there is a recorded debt for đá bóng trực tiếp land levy.
What is đá bóng trực tiếp formula for calculating land levy when being allocated land on which a land levy is imposed by đá bóng trực tiếp State of Vietnam?
Based on Clause 1, Article 6 ofDecree 103/2024/ND-CP, đá bóng trực tiếp calculation for land levy when being allocated land on which a land levy is imposed by đá bóng trực tiếp State of Vietnam is:
Land levy = Land area subjected to land levy x Land price used for calculating land levy
Where:
- đá bóng trực tiếp land area subjected to land levy is determined according to Article 4 ofDecree 103/2024/ND-CP.
- đá bóng trực tiếp land price used for calculating land levy is determined according to Article 5 ofDecree 103/2024/ND-CP.
- đá bóng trực tiếp timing for land levy calculation adheres to Clause 3, Article 155 of đá bóng trực tiếpLand Law 2024. Particularly for resettlement land allocation, đá bóng trực tiếp timing for determining land price and calculating land levy follows đá bóng trực tiếp approval timing for đá bóng trực tiếp compensation, support, and resettlement plan by đá bóng trực tiếp competent authority stipulated in Clause 3, Article 111 of đá bóng trực tiếpLand Law 2024.
