If you need paperwork to complete the Land Use Right (L.U.R, aka “Pink Book”) process, note the amounts to pay in the article below.
Land users want to make a “pink book”, depending on each case to be granted, depending on the cost of each province and city to impose different amounts of expense.
Clause 3, Article 98 of the 2013 Land Law stipulates:
“Users of land, owners of houses and other land-attached assets receive certificates of land use rights, ownership of houses and other land-attached assets after fulfilling their financial obligations in accordance with the law “.
According to Clause 1, Article 63 of Decree 43/2014 / ND-CP, the financial obligations include: Land use fees, land rents, taxes related to land and registration fees; Financial obligations are determined by the tax office.
Note: In case of being exempted, debited financial obligations and in case of leasing land with annual rental payment, they will be given the Certificate immediately after the competent authority issues.
When being granted the certificate, the land user must pay the following notices from the tax authority:
1. Land use fees
According to Clause 21, Article 3 of the 2013 Land Law, the land use fees is the amount of money a land user must pay to the State when the State allocates land with collection of land use fees, permits the change of land use purpose, recognition of land use rights.
1.1. When recognizing land use rights
Clause 9, Article 3 of the 2013 Land Law stipulates:
“The State recognizes land use rights as the State assigns land use rights to current stable land users without having their land allocated or leased by the State through the granting of land use right certificates, land, ownership of houses and other land-attached assets for the first time for a defined parcel of land “.
Thus, only a few cases are granted certificates when recognizing land use rights to pay land use fees.
1.2. When the land delivery
According to Article 55 and Point b, Clause 1, Article 99 of the 2013 Land Law, land users in the following cases must pay land use levies when they are granted the certificates, including:
– Households and individuals are allocated residential land;
– Economic organizations assigned land to implement investment projects on construction of houses for sale or for sale in combination with leasing;
– Vietnamese residing overseas and foreign-invested enterprises are allotted land to implement housing construction projects for sale or for sale in combination with leasing;
– Economic organizations assigned land to carry out investment projects on infrastructure of cemeteries and graveyards to transfer land use rights associated with infrastructure.
2. Land rental
According to Article 56 and Point b, Clause 1, Article 99 of the 2013 Land Law, land users must pay the land rent annually or lump sum for the entire lease term when they are granted a certificate in case the land is leased by the State. .
3. Registration fee
According to Article 5, 6 of Decree 140/2016 / ND-CP (detailed guidance by Article 3 of Circular 301/2016 / TT-BTC) as amended by Clause 1 Article 1 of Decree 20/2019 / ND-CP , the registration fee upon the grant of a Certificate is prescribed as follows:
Registration fee = (Price of 1m2 of land at Land price list x Area) x 0.5%
The land price is calculated according to the land price table issued by the provincial People’s Committee at the time of registration fee declaration.
Land area is the whole land area under the lawful ownership of an organization or individual determined by the land registration office and provided to the tax agency.
With the form of one-off rental payment for the entire lease term, the formula can be calculated as follows:
Land price of the period of land rental with registration fee calculation = Land price in the land price table / 70 years x Land lease term
4. Certificate issuance fee
According to Clause 5, Article 3 of Circular 85/2019 / TT-BTC, the certificate issuance fee is decided by the provincial People’s Council, so the rates of each province and city may vary.
Above is all information on the costs payable when making a pink book in 2020 in the case of recognizing the land use rights of the land of his ancestors as having left stable and long-term use. ., Allocated or leased land by the State. The above sums of money are the financial obligations that land users must fulfill in order to receive the L.U.R.