1. Organizations, households or individuals (commonly referred to as land users), except cases defined at Article 2 of this Decree, have the duty to pay l and use right levy when allocated land by the State.

2. The land user, who is allocated land by the State for use in agricultural production, forestry, aquaculture or salt production, shall have to pay land use levy when allowed by the State to use this land for other purposes.

Article 2.- The land user shall not have to pay land use levy when allocated land by the State in the following cases:

1. The land is allocated for use in agricultural production, forestry, aquaculture and salt production;

2. The land rented by the State to organizations or individuals, and for which rent has been paid;

3. The land on which a State-owned house has been sold to the tenant, the land use levy has been accounted for in the price of the house, and the sale has been remitted to the budget.

Article 3.- An organization, household or individual has to pay land administration fee in the following cases:

1. Issuing a certificate of land use right;

2. Certifying the registration of change in land use right;

3. Excerpting items from the land administration dossier.

Article 4.- The basis for the calculation of land use levy is the area of the allocated land (in square meter) which is allocated or allowed to change its use, the land price (Dong/sq.m.) at the time of the collection of the levy, and the rate of exemption or reduction prescribed by law.

Article 5.- The land price on which to calculate the land use levy shall be set by the People's Committee of the province or city directly under the Central Government (provincial People's Committee) on the basis of the price brackets for each category of land stipulated by the Government.

Article 6.- The Ministry of Finance shall determine the level of fee for each job in land administration defined at Article 3 of this Decree, and also the regime of management of the use of l and administration fee.

Article 7.- The land user has the duty:

1. To declare and supply all the necessary documents related to the determination of the land use levy;

2. To pay fully the land use levy to the State budget before being issued with the certificate of land use right or the permit to change the use of land.

Article 8.- The tax agencies at various levels which collect the land use levy have the following tasks and powers:

1. To guide the land user in strictly carrying out the declaration and payment of the land use levy;

2. To check and certify the declaration and related documents, and calculate the sum to be collected;

3. To make notification about the payment of land use levy, monitor and speed up the payment of land use levy to the State Treasury.

Article 9.- The land administration agency shall have to collect the land administration fee and remit it to the State budget as directed by the Ministry of Finance.

Article 10.- The agency which collects the land use levy and land administration fee shall issue the receipt to the payer as prescribed by the Ministry of Finance.

1. The land administration agencies of all levels and the agency authorized to issue certificates of land use right shall have to coordinate with the tax agency in controlling the observance of the regime of collection and remittance of the land use levy and the land administration fee as prescribed in this Decree.

2. The agency authorized to issue certificates of land use right is permitted to issue certificates of land use right or permits for change of land use, after the land user has paid fully the land use levy.

Article 12.- Land use levy is exempted or reduced in the following cases:

1. The land is allocated for use in public utility, defense and security works, as stipulated at Article 58, Item I of Article 65 of the Land Law (except land for construction of dwelling houses of families or individuals).

2. Residential land in the communes in rural and mountainous areas, on islands, in the settlement for sedentarisation or new economic zones.

3. Residential land for the persons credited with meritorious deeds toward the revolution, and other persons benefiting from special policies under separate regulations of the Government;

4. Land allocated as compensations for the organizations or individuals whose land is recovered. This land shall have a value equal to or lower than the value of the recovered land;

5. The exemption or reduction of the land use levy for the categories of land stipulated at Item 2, Item 3 of this Article can be applied only within the framework of the residential land limit defined at Article 54 and Article 57 of the Land Law.

Article 13.- Each person defined at Article 12 of this Decree shall benefit from exemption or reduction of land use levy only once in each land allocation.

Article 14.- The land user, who fails to fill all the procedures of declaration, or fails to fully pay the land use levy and the land administration fee as prescribed in this Decree, shall be refused land allocation and the certificate of land use right or the permit to change the use of land.

Article 15.- Any person, who abuses his position and power to misappropriate or embezzle the land use levy and the land administration fee, shall have to pay compensation to the State for all the sum he has misappropriated or embezzled and shall, depending on the extent of the violation, be disciplined or investigated for penal liability as prescribed by law.

The tax agency and the land administration agency, which wrongly determines the land use levy or the land administration fee, shall have to compensate for all the losses it has done.

Article 16.- The tax and land administration agencies and cadres who accomplish well the assigned tasks, the persons who have the merit of detecting acts of violation against the prescriptions of this Decree, shall be commended or awarded according to the common regime of the State.

Article 17.- This Decree takes effect from the date of its signing. All earlier regulations contrary to this Decree are now annulled.

Article 18.- The Ministry of Finance shall coordinate with the General Land Administration in guiding the implementation of this Decree.

Article 19.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the People's Committees of the provinces and cities directly under the Central Government shall have to implement this Decree.