THE GOVERNMENT
Pursuant to the Law on Organization of the Government of September 30, 1992;
Pursuant to the Civil Code of October 28, 1995;
Pursuant to the Land Law of July 14, 1993;
At the proposals of the Minister of Finance, the Minister of Construction and the General Director of the General Land Administration,
DECREES:
Article 1.- The following Point e is supplemented to Clause 3, Article 10 of Decree No.60-CP of July 5, 1994 of the Government on Dwelling House Ownership and Residential Land Use Right in Urban Areas:
e) With regard to the collection of land use levy when considering the regularization of papers and the granting of certificates of ownership of dwelling houses and the right to use residential land in urban areas:
- If the land had been used as permanent residential land prior to December 18, 1980 (the date of promulgation of the 1980 Constitution) and the land user does not have all the required valid papers, but it is now deemed conformable with the overall planning, is not disputed and is certified by the People�s Committee of the ward, the land user shall be granted the certificate of ownership of the dwelling house and the right to use residential land and shall not have to pay the land use levy.
- If the land was used as permanent residential land from December 18, 1980 to October 15, 1993 (the effective date of the Land Law) and the land user does not have all the required valid papers, but it is now deemed conformable with the overall planning and is not disputed, the land user shall be considered for the granting of certificate of ownership of the dwelling house and the right to use residential land and have to pay 20% of the land use levy.
- If the land has been used as residential land after October 15, 1993, and the land user does not have all the required valid papers, but it is now deemed conformable with the overall planning and is not disputed, the land user shall be considered for the granting of certificate of ownership of the dwelling house and the right to use residential land and have to pay 100% of land use levy.
- No retroactive collection or reimbursement of land use levy shall be made on those who are already granted certificate of ownership of dwelling house and the right to use residential land.
Article 2.- This Decree takes effect from the date of its promulgation.
Article 3.- 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.
On behalf of the Government
For the Prime Minister
Deputy Prime Minister
TRAN DUC LUONG