Currently, the Ministry of Finance is developing a draft Decree amending and supplementing the Decrees on collection of land use levy, land and water surface rent to (i) resolve some difficulties and obstacles in the actual process of collecting land use levy/land rents, and (ii) ensure effective exploitation, utilization of land resources and effective mobilization of revenue from land for the state budget. Below are some notable contents of the Draft Decree:
(i) Abrogating the regulation on no exempt or reduction of land use levy in case of land use right auctions;
(ii) Supplementing the mechanism of inspection by state agencies upon a decision on land use levy exemption or reduction;
(iii) Supplementing regulations on handling late payment of land use levy in case there is a written cancellation of the decision recognizing the auction winner;
(iv) Re-determining land use levy/land rent payable in case of change of some land-related factors; and
(v) Extending the time limit for submitting applications for land rent exemption.
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