When carrying out the procedures for the issuance of a land use right certificate, it is impossible to lack a land use levy declaration – Form No. 01/TSDD because this is a very important form document. The following article will provide you with the latest land use levy declaration – Form No. 01/TSDD. We invite you to take a look!
1. The latest land use levy declaration – Form No. 01/TSDD:
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
CLASSIFICATION OF LAND USE
 Tax period: According to each birth ◻️
 First time ️  Addition for the second time ️
1. Name of organization or individual using land: …
1.1. Address to send notice of land use levy payment: ….
1.2. Phone number (if any): ….Fax: …Email:….
1.3 Tax agent (if any): ….
1.4. Tax code: ….
1.5. Address: ….
1.6. District/district: ….Province/City: ….
1.7. Phone number (if any): …. Fax: …. Email:…
1.8. Tax agent contract No.: …..date….month…year….
2. Papers on land use rights (clauses 1, 2, 5, Article 50 of the 2013 Land Law), including:...
3. Characteristics of the land plot:
3.1. Land parcel address:…
3.2. Location of the parcel of land: …
3.3. Type of land before conversion of land use purpose: ….
3.4. Type of land after conversion of land use purpose: …
3.5. Time of land use right: from the date of …. May …
3.6. Origin of land use: ….
4. Area for paying land use levy (m2):
4.1. Rural land:
a) Within the limit of residential land allocation: ….
Land area within the residential land allocation quota selected for calculation of the price prescribed by the provincial People’s Committee (if any): ….
b) Outside the residential land allocation limit: ….
4.2. Land in urban areas:
Land area within the residential land allocation quota selected for calculation of the price prescribed by the provincial People’s Committee (if any): …
b) Common land area: ….
4.3. Area of land for production, business and service: …
4.4. Area of land for agricultural production, forestry, aquaculture, salt making: …
5. Amounts eligible for land use levy reduction or eligible for land use levy exemption or reduction (if any):
5.1. Actual amount of compensation for damage and land support: …
5.2. Amount of land use or land rental paid in advance (if any): …
5.3. Exemption or reduction of land use levy (specify the basis of applicable legal documents):…
6. Papers to prove that they are eligible for land use levy exemption or reduction (if using a notarized copy) and documents on expenses for land compensation, land support, documents on use levy land, land rent has been paid in advance…
I hereby certify that all the data declared above are true and will be responsible before the law for the declared data.
…, day …. month …. year ….
TAX AGENT STAFF
First and last name
Practicing certificate number
TAX PAYERS or
LEGAL REPRESENTATIVE OF TAX PAYERS
Sign, stamp (insert full name and position)
2. What is land use fee?
The concept of land use levy is specified in Clause 21, Article 3 of the 2013 Land Law, specifically as follows:
“21. Land use levy is the amount of money that a land user must pay to the State when the State allocates land with the collection of land use levy, permits the change of land use purpose, and recognizes the land use rights.
Accordingly, the case where the land user must pay land use levy to the State is:
– Persons who are allocated land by the State with collection of land use levy;
– The person who is permitted by the competent state agency to change the land use purpose;
– Persons who are recognized by the State with land use rights (granted land use right certificates, land with land use right certificates and land-attached assets that do not have to originate from land allocation or land lease by the State).
– Many people are confused about the amount of land use tax is the land use tax. However, land use levy and land use tax are two different financial obligations even though both are financial obligations of the land user. These two types of financial obligations differ in that the user has to pay the land use levy to the State and this can only be done when the land user falls into one of the above cases, except in this case. land use tax is exempted or not payable, and the financial obligation when paying land use tax is the amount paid annually into the State budget.
3. Subjects to pay land use levy:
Subjects of collection of land use levy are specified in Article 2 of Decree 45/2014/ND-CP of the Government on collection of land use levy:
Persons who are allocated land by the State for the following purposes:
+ Households and individuals are allocated residential land;
+ Economic organizations that are allocated land to implement investment projects to build houses for sale or for sale in combination with leasing.
+ Vietnamese people residing overseas, foreign-invested enterprises that are allocated land by the State to implement investment projects on construction of houses for sale or for sale in combination with leasing;
Current land users are permitted by the State to change the land use purpose to residential land or land for cemeteries or graveyards in the following cases:
+ Agricultural land, non-agricultural land derived from the allocation of land without land use levy, now permitted by a competent state agency to convert the land use purpose into residential land or cemetery land , cemetery;
+ Agricultural land derived from the State’s allocation of land with collection of land use levy, conversion of the land use purpose into residential land or land for cemeteries and graveyards with land use levy;
+ Non-agricultural land derived from the State’s allocation of land with collection of land use levy and change of land use purpose to residential use with collection of land use levy;
+ Agricultural land, non-agricultural land derived from being leased by the State, and now change the land use purpose to residential land or land for cemeteries and graveyards and at the same time change from land lease to land allocation. with collection of land use levy;
– Households and individuals that are using land for housing or non-agricultural land that have been recognized by the State for a long time from the time before July 1, 2014 when they are granted the Certificate, must fulfill the obligations of the State. financial services according to the provisions of Articles 6, 7, Article 8 and Article 9 of Decree 45/2014/ND-CP of the Government on collection of land use levy:
+ When granting a certificate to households or individuals for land that has been used stably before October 15, 1993, without one of the papers specified in Clause 1, Article 100 of the 2013 Land Law;
+ When issuing certificates to households and individuals for land that has been used from October 15, 1993 to before July 1, 2004 without the papers specified in Clause 1, Article 100 of the Land Law. belt 2013;
+ When granting certificates to households and individuals for residential land originating from the improper allocation of land from before July 1, 2004;
+ When granting certificates to households and individuals for residential land that has been improperly allocated land or land due to encroachment from July 1, 2004 to before July 1, 2014, which has now been The State considers and issues land use right certificates.
4. In case of exemption or reduction of land use levy:
a, Cases of land use levy exemption
Pursuant to Article 11 of Decree No. 45/2014/ND-CP of the Government stipulating the collection of land use levy, the following cases are exempt from land use levy:
– Exemption from residential land use levy within the residential land allocation quota when using land for the purpose of implementing the policy on housing and residential land for people with meritorious services to the revolution who are exempt from land use levy according to the provisions of law. the law on people with meritorious services; in border areas, islands, poor households and ethnic minority households in areas with extremely difficult socio-economic conditions may use land for construction of social housing according to regulations. regulations of law on housing; housing for people displaced by natural disasters. Based on the Prime Minister’s decision, poor households will be identified and according to the Government’s regulations, ethnic minorities of households or individuals will be identified.
– Exemption from residential land use levy within the residential land allocation quota upon first granting of a certificate of land type due to conversion of land use purpose from non-residential land to residential land for reasons of household separation. ethnic minorities, poor households in extremely difficult communes, mountainous areas and ethnic minority areas on the list of communes with special difficulties prescribed by the Prime Minister.
– For the allocated land area within the quota of residential land allocation to households living on rivers, lagoons, fishing village households, moving to settle in resettlement areas and points as planned, If the plan and project has been approved by the competent authority, the land use fee will be exempted.
– For the allocated land areas within the residential land allocation quota for resettlement purposes or for land allocation to households and individuals in residential clusters and lines in flooded areas according to the approved project. If approved by a competent authority, the land use fee shall be exempted.
– The exemption of land use levy when decided by the Prime Minister for other cases submitted by the Minister of Finance based on the proposal of the Minister, the head of the ministerial-level agency, the agency attached to the Government, the President Provincial People’s Committee.
b, Cases of land use levy reduction
Cases of land use levy reduction and reduction levels are specified. Pursuant to Article 12 of the Government’s Decree No. 45/2014/ND-CP stipulating the collection of land use levy, according to which cases land use levy reduction and the reduction is as follows:
– Land use fee within the residential land quota will be reduced by 50% for poor households in the locality, ethnic minorities, and not within the scope specified in Clause 2, Article 11 of this Decree. when the competent state agency decides to allocate land; grant the first land use right certificate for the type of land currently in use or when the use purpose is converted from non-residential land to residential land. Based on the Prime Minister’s decision to identify poor households, she follows the Government’s regulations to identify households or individuals who are ethnic minorities.
– Land use levy is reduced for types of residential land within the residential land allocation quota (including land allocation, conversion of land use purposes, and grant of certificates to current land users) for people with meritorious services to the revolution. who are eligible for land use levy reduction according to the law on people with meritorious services.
– Based on the proposal of the Minister, the Head of the ministerial-level agency, the government-attached agency, and the President of the People’s Committee of the province, the reduction of land use levy in these cases has been approved by the Prime Minister. decided by the Prime Minister.
5. Time limit for submitting land use levy declaration dossiers:
According to Clause 6, Article 10 of Decree 126/2020/ND-CP, specifically as follows:
– In case the State allocates land, converts land use purpose, recognizes land use right, and the dossier for determination of financial obligations about land use levy as prescribed in the one-stop-shop mechanism is concurrently the tax declaration dossier: The time limit for submission of dossiers is 30 days from the date of arising of obligations to the state budget.
– The date on which the obligation to the state budget arises is determined:
+ In case of land allocation or conversion of land use purpose by the State, the date of decision on land allocation or conversion of land use purpose by the competent state agency.
+ The case of recognition of the land use right is the time when the land registration office sends the cadastral information to the tax office. In case the land registration office sends the dossier to the tax agency late or the tax authority determines the financial obligation is late compared with the time limit prescribed by law, the time for calculating and collecting land use levy is determined as that the land registration office has received all valid documents.
Legal documents used in the article:
– Land Law 2013;
– Decree 45/2014/ND-CP on collection of land use fees;
– Decree 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration.
Chuyên mục: Biễu mẫu
Nhớ để nguồn bài viết: Tờ khai tiền sử dụng đất của website thcstienhoa.edu.vn