JOINT CIRCULAR
Guidelines for constructing, reviewing, promulgating, and adjusting land price lists within the jurisdiction of provincial People's Committees and centrally governed cities. price list,
Land within the jurisdiction of provincial People's Committees and centrally governed cities.
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Based on the Land Law dated November 26, 2003;
Pursuant to Decree No. 188/2004/NĐ-CP dated November 16, 2004 of the Government on methods for determining land prices and price ranges for various types of land;
Pursuant to Decree No. 123/2007/NĐ-CP dated July 27, 2007 of the Government amending and supplementing certain articles of Decree No. 188/2004/NĐ-CP dated November 16, 2004 on methods for determining land prices and price ranges for various types of land;
Pursuant to Decree No. 170/2003/NĐ-CP dated December 25, 2003 of the Government detailing implementation of certain provisions of the Price Ordinance;
Pursuant to Decree No. 75/2008/NĐ-CP dated June 9, 2008 of the Government amending and supplementing certain articles of Decree No. 170/2003/NĐ-CP dated December 25, 2003 of the Government detailing implementation of certain provisions of the Price Ordinance;
Pursuant to Decree No. 25/2008/NĐ-CP dated March 4, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Natural Resources and Environment;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Natural Resources and Environment and the Ministry of Finance provide guidelines for constructing, reviewing, promulgating, and adjusting land price lists within the jurisdiction of provincial People's Committees and centrally governed cities as follows:
PART I
GENERAL PROVISIONS
Article 1. Scope of Regulation
This Circular guides the procedures, formalities, contents of constructing, reviewing, promulgating, and adjusting land price lists within the promulgation authority of provincial People's Committees and centrally governed cities (hereinafter referred to as provincial People's Committee) as stipulated in Decree No. 188/2004/NĐ-CP dated November 16, 2004 of the Government on methods for determining land prices and price ranges for various types of land (hereinafter referred to as Decree No. 188/2004/NĐ-CP); Decree No. 123/2007/NĐ-CP dated July 27, 2007 of the Government amending and supplementing certain articles of Decree No. 188/2004/NĐ-CP (hereinafter referred to as Decree No. 123/2007/NĐ-CP).
Article 2. Applicability
State management agencies, specialized agencies on natural resources and environment, finance, judiciary, planning and investment, construction, agriculture and rural development, and other related agencies; cadres of the land administration at communes, wards, and towns; organizations and individuals related.
Article 3. Land price list at the local level
1. The land price list at the local level shall be issued by the provincial People's Committee, including:
a) Land price list for irrigated rice fields;
b) Land price list for annual crops (including remaining irrigated rice fields, upland rice fields, and other annual crops);
c) Land price list for perennial crops;
d) Land price list for production forests;
đ) Land price list for aquaculture;
e) Land price list for salt production;
g) Land price list for residential land in rural areas;
h) Land price list for residential land in urban areas;
i) Land price list for non-agricultural production and business land in rural areas;
k) Land price list for non-agricultural production and business land in urban areas.
2. In addition to the land price lists specified in Clause 1 of this Article, the provincial People's Committee may decide to supplement land price lists for other types of land as required and suitable to the actual conditions of the locality.
3. The land prices in the land price lists mentioned in Clause 1 of this Article and the land prices in the supplementary land price lists decided by the provincial People's Committee (if any) mentioned in Clause 2 of this Article must comply with the provisions of Clause 5 and Clause 10 of Article 1 of Decree No. 123/2007/NĐ-CP.
Article 4. Classification of regions in constructing land price lists
1. The classification of regions in constructing land price lists at the local level shall be carried out according to three types: plain region, midland region, and mountainous region.
2. The provincial People's Committee shall establish a list of communes belonging to the plain region, communes belonging to the midland region, and communes belonging to the mountainous region within the province according to the provisions of point a and point b of Clause 1 of Article 8 of Decree No. 188/2004/NĐ-CP and point b of Clause 6 of Article 1 of Decree No. 123/2007/NĐ-CP.
Article 5. Classification of land positions for various types of land
1. Classification of land positions for paddy fields; annual crop land; perennial crop land; production forest land; aquaculture land; salt-making land shall be carried out according to each commune, ward, town (hereinafter referred to as commune) as follows:
a) For land types that have been surveyed with actual market prices for transferring land use rights (hereinafter referred to as market land price) from three or more transfer cases, the classification of land positions for each type of land shall be conducted as follows:
- Position 1: Is the position with the highest land price or the highest average land price in the commune, ward, or town;
- Subsequent positions: Have lower land prices or lower average land prices compared to the land price or average land price of the adjacent position before it.
The People's Committee of the province shall base on the market land price in the locality to specifically define the differences in land prices or average land prices between different land positions for each type of land appropriately but must ensure compliance with the provisions of Clause 5, Article 1 of Decree No. 123/2007/NĐ-CP.
b) For land types where the market land price cannot be surveyed (less than three transfer cases), the determination of land positions must be based on crop yield, infrastructure conditions, other advantages for production and business (for paddy fields, annual crop land, perennial crop land); infrastructure conditions, other advantages for production and business, distance from the place of residence of the land users to the production site, distance from the production site to the concentrated consumption market (for aquaculture land, salt-making land).
The factors and conditions at Position 1 are the most favorable, subsequent positions have less favorable conditions compared to the adjacent position before it.
2. Classification of areas and land positions for residential land in rural areas; non-agricultural production and business land in rural areas
a) The classification of areas for residential land in rural areas; non-agricultural production and business land in rural areas shall be carried out in accordance with the provisions of Clause 2, Article 9 of Decree No. 188/2004/NĐ-CP;
b) The classification of land positions within each area for residential land in rural areas; non-agricultural production and business land in rural areas when the market land price can be surveyed (from three or more transfer cases for each type of land) shall be conducted as follows:
- Position 1: Is the position with the highest land price or the highest average land price in the area;
- Subsequent positions: Have lower land prices or lower average land prices compared to the land price or average land price of the adjacent position before it.
The People's Committee of the province shall base on the market land price in the locality to specifically define the differences in land prices or average land prices between different land positions for each type of land appropriately but must ensure compliance with the provisions of Clause 5, Article 1 of Decree No. 123/2007/NĐ-CP.
c) The classification of land positions within each area for residential land in rural areas; non-agricultural production and business land in rural areas when the market land price cannot be surveyed (less than three transfer cases for each type of land) shall be based on technical infrastructure conditions, social infrastructure conditions, other advantages for production and business in the area; distance to the political, economic, and commercial center in the area; among which the factors and conditions at Position 1 are the most favorable, subsequent positions have less favorable conditions compared to the adjacent position before it.
3. Classification of streets and land positions for residential land in urban areas; non-agricultural production and business land in urban areas
a) The classification of streets for residential land in urban areas; non-agricultural production and business land in urban areas shall be carried out in accordance with the provisions of Clause 2, Article 10 of Decree No. 188/2004/NĐ-CP; in cases where the locality does not classify streets but directly classifies positions, the classification of positions shall be carried out in accordance with points b and c of this clause;
b) The classification of positions for residential land in urban areas; non-agricultural production and business land in urban areas when the market land price can be surveyed (from three or more transfer cases for each type of land) shall be conducted as follows:
- Position 1: Is the position with the highest land price or the highest average land price for each type of street or each street, section of street (if the locality does not classify streets);
- Subsequent positions: Have lower land prices or lower average land prices compared to the land price or average land price of the adjacent position before it.
The People's Committee of the province shall base on the market land price in the locality to specifically define the differences in land prices or average land prices between different land positions for each type of land appropriately but must ensure compliance with the provisions of Clause 5, Article 1 of Decree No. 123/2007/NĐ-CP.
c) The classification of positions for residential land in urban areas; non-agricultural production and business land in urban areas when the market land price cannot be surveyed (less than three transfer cases for each type of land) shall be carried out in accordance with point c of Clause 2 of this Article.
4. In exceptional cases, if within the provincial territory there are types of land located in remote areas, islands, areas with difficult socio-economic conditions, extremely difficult socio-economic conditions according to criteria guided by competent state agencies or defined by the People's Committee of the province, but have not been invested in infrastructure construction or have poor infrastructure; residential land, non-agricultural production and business land or land planned as residential land, non-agricultural production and business land in wards, towns in mountainous and midland regions but have not been invested in infrastructure construction, when the market land price in the locality is lower than the permitted limit price set by the People's Committee of the province under Clause 5, Article 1 of Decree No. 123/2007/NĐ-CP, the People's Committee of the province may determine the land price in the land price list lower than the aforementioned limit price in accordance with the actual situation in the locality, while sending the decision on determining the land price for such exceptional cases along with the summary table of market land price survey results in the locality for those types of land with exceptionally low prices to the Ministry of Natural Resources and Environment for inspection (if necessary).
Chapter II
CONSTRUCTION AND ADJUSTMENT OF THE LAND PRICE TABLE
Section I
CONSTRUCTION AND REVIEW OF THE LAND PRICE LIST
Article 6. Establishing a land price list project
The land price list project must reflect the main contents as follows:
1. Types of land to be surveyed, number of survey points, and locations selected for survey.
2. Human resources and equipment to implement the project.
3. Time frame and implementation plan for the project.
4. Budget estimate for implementing the project.
Article 7. Procedures for establishing a land price list project
1. Collecting general information and documents to serve the establishment of the project
General information and documents to serve the establishment of the project include:
a) Geographic location, topography, geomorphology;
b) Economic and social conditions;
c) Land use planning, detailed construction planning; level of development of technical infrastructure and social infrastructure within the provincial administrative area;
d) Management and use of land; transfer, mortgage, contribution of land use rights from the end of the market land price investigation to establish the current year's land price list to the time of market land price investigation to establish the next year's land price list (hereinafter referred to as the year of investigation);
đ) Current land price list and land price lists of the two consecutive years prior to the current land price list;
e) Land prices implemented during the year of investigation, including: Market land prices (including land transaction prices on real estate exchanges); land auction winning prices; land prices reassessed when calculating land use fees, land lease fees, compensation payments when the State reclaims land, and when state-owned enterprises are equitized.
2. Number of points required for survey and investigation
Survey and investigation points serving the establishment of the land price list are determined according to the administrative unit at the commune level. Selection of survey and investigation points must meet the following requirements:
a) The number of communes, wards, towns selected as survey and investigation points must reach 50% or more of the total number of communes, wards, towns in each district, city district, town, and provincial city (hereinafter referred to as the district level);
b) Communes, wards, towns selected as survey and investigation points must represent the types of land to be surveyed and be evenly distributed across the district level.
3. Number of parcels of land required for survey and investigation
At each survey and investigation point, the number of parcels of land required for survey and investigation for each type of land must reach 50% or more of the total number of parcels of that type of land successfully transferred during the year of investigation (but not less than three parcels). For income-generating land types where no parcel was successfully transferred or auctioned during the year of investigation, the number of parcels of land required for survey and investigation of income information must reach three or more parcels.
4. Responsibilities for establishing and approving the project
The Department of Natural Resources and Environment is responsible for organizing and coordinating with relevant agencies to establish the project and submit it to the Provincial People's Committee for approval before June 15th each year. The project dossier includes:
a) The land price list project;
b) The report of the Department of Natural Resources and Environment submitting the project to the Provincial People's Committee for approval;
c) Draft Decision of the Provincial People's Committee regarding the approval of the project.
Article 8. Preparing to Implement the Project
1. Establishing the Steering Board
The Provincial People's Committee decides to establish a Steering Committee for implementing the project. The Steering Committee consists of:
a) Deputy Chairman of the Provincial People's Committee is the Chair;
b) Director of the Department of Natural Resources and Environment is the Vice-Chairman in charge;
c) Members of the Steering Committee are representatives of the leaders of the Departments of Finance, Justice, Planning and Investment, Agriculture and Rural Development, Construction; representatives of the leaders of the People's Committees of districts, city districts, towns, and provincial cities.
The Steering Board has the responsibility to assist the Provincial People's Committee in directing relevant levels and sectors to organize the implementation of the project to develop the land price list at the local level.
2. Supporting the Steering Committee are working groups established by the decision of the Chair of the Steering Committee.
3. The Department of Natural Resources and Environment is responsible for assisting the Steering Committee in organizing the implementation of the project, specifically:
a) Providing professional training for staff members of the working groups. Training content includes: objectives, requirements, plans, methods for implementing the land price list project; survey methods and how to fill out survey forms; methods for processing and summarizing land price survey data; preparing reports on the situation and results of market land price survey;
b) Signing contracts to hire organizations and individuals with the function of providing land price consulting services to conduct market land price surveys and build the land price list in accordance with the law;
c) Printing and providing survey forms;
d) Directing the working groups to carry out inspections and acceptance of market land price survey results at survey points; summary of land price survey results at the provincial level and proposed land price list for the next year;
đ) Performing other tasks assigned by the Chair of the Steering Committee during the process of building the land price list.
Article 9. Investigation and Survey, Collection of Information on the Survey Point and Market Land Price at the Survey Point
1. The time for organizing investigation and survey, collection of information on the survey point and market land price at the survey point shall be carried out from July 1 to before August 10 each year.
2. The content of investigation and survey, collection of information on the survey point shall be implemented according to Form No. 01 issued together with this Circular.
3. The content of investigation and survey on market land price at the survey point shall be implemented according to the forms issued together with this Circular, specifically as follows:
a) Paddy fields; remaining annual crop land; perennial crop land; production forest land; aquaculture land and salt-making land shall be implemented according to Form No. 02 issued together with this Circular;
b) Residential land in rural areas shall be implemented according to Form No. 03 issued together with this Circular;
c) Non-agricultural production and business land in rural areas shall be implemented according to Form No. 04 issued together with this Circular;
d) Residential land in urban areas shall be implemented according to Form No. 05 issued together with this Circular;
đ) Non-agricultural production and business land in urban areas shall be implemented according to Form No. 06 issued together with this Circular.
In addition to the contents of investigation and survey prescribed in this Clause, the People's Committee of the province may supplement other investigation and survey information into the survey form to meet the requirements for building the land price list in the locality.
4. The subjects of investigation and survey on market land price are plots of land within the survey point that have been successfully transferred during the year of investigation (including land transaction prices on real estate exchanges) or plots of land currently generating income such as: land being rented or agricultural production land, land serving as production and non-agricultural business premises.
During the process of investigating and collecting market land prices, investigators must compare the land transfer records with the current land use status. Market land prices shall not be investigated and collected in the following cases:
a) The transferor or transferee does not have the right to use the land or does not meet the conditions to be recognized as having the right to use the land for the plot being transferred;
b) The transferor and transferee are parties related by inheritance as stipulated by the Civil Code;
c) The right to use the land is property sold through auction or sale to recover debts or enforce judgments;
d) The right to use the land is transferred between co-users of the land;
đ) The right to use the land is transferred at a price significantly higher than the prevailing market price of similar plots in the area.
5. For plots of land subject to investigation as prescribed in Clause 4 of this Article, if there are attached assets, one of the valuation methods shall be applied to separate the value of the land use right and the value of the attached assets during the investigation. Specifically as follows:
a) For plots of land transferred during the year of investigation, the subtraction method prescribed in Clause 3 of Article 1 of Decree No. 123/2007/NĐ-CP shall be applied to determine the land price;
b) For plots of land generating income but without transfers during the year of investigation, first apply the income method prescribed in Clause 2 of Article 4 of Decree No. 188/2004/NĐ-CP to estimate the value of the entire plot and attached assets; then apply the subtraction method prescribed in Clause 3 of Article 1 of Decree No. 123/2007/NĐ-CP to determine the land price.
6. Upon completion of the investigation and collection of market land prices, at each survey point, all investigation forms must be reviewed and summarized according to Form No. 07 issued together with this Circular; a report on the situation and results of the market land price investigation at the survey point must be prepared. The report includes the following main contents:
a) General assessment of the survey point;
b) Evaluation of the situation and results of the investigation, collection, and summary of market land prices at the survey point; the situation of fluctuations and levels of fluctuation (increase or decrease) between market land prices and land prices of the same type in the current land price list issued by the People's Committee of the province;
c) Propose land prices for various areas, streets, street sections, and locations at the survey point.
7. Submit the investigation result file and information collection file on the survey point and market land price at the survey point to the Department of Natural Resources and Environment before August 15 each year. The file includes:
a) Information collection form for the survey point;
b) Information collection form for the parcel of land;
c) Statistics on the number of completed investigation forms;
d) Report on the situation and results of the market land price survey at the survey point.
Article 10. Compilation of Results of Market Land Price Survey at District Level
1. The compilation of results of market land price survey for each type of land at district level shall be carried out according to the forms from Form No. 08 to Form No. 10 issued together with this Circular.
2. Prepare a report on the situation and results of the market land price survey at district level. The report includes the following main contents:
a) Evaluation of natural conditions, socio-economic conditions; planning and detailed construction planning situations; land management and utilization situations; land transfer situations; land mortgage and capital contribution situations using land rights and other issues affecting land prices in the district;
b) Evaluation of the situation and results of collecting, compiling, and analyzing market land prices; fluctuations and fluctuation levels (increase or decrease) between market land prices and land prices of the same type in the current land price list issued by the Provincial People's Committee at the district level;
c) Propose land prices for different areas, streets, street sections, and locations within the district.
3. Submit the compiled results of the market land price survey at the district level to the Department of Natural Resources and Environment before September 1st each year. The dossier includes:
a) A table summarizing the number of questionnaires surveyed in the district;
b) A table summarizing the results of the market land price survey in the district;
c) A report on the situation and results of the market land price survey at the district level.
Article 11. Compilation of Results of Market Land Price Survey at Provincial Level
The compilation of results of market land price survey for each type of land at provincial level shall be carried out according to the forms from Form No. 11 to Form No. 13 issued together with this Circular.
Article 12. Draft of Land Price List
1. Basis for drafting the land price list
a) Principles and methods for determining land prices stipulated in Decree No. 188/2004/ND-CP and Decree No. 123/2007/ND-CP;
b) Results of compiling and analyzing market land prices by region and location for each type of land in the province;
c) Current land price list in the locality;
d) Framework of land prices and regulations on drafting the land price list stipulated in Decree No. 188/2004/ND-CP, Decree No. 123/2007/ND-CP, and as provided for in this Circular.
2. Draft of land price list for each type of land
The Department of Natural Resources and Environment drafts the land price list for each type of land according to the forms from Form No. 14 to Form No. 23 issued together with this Circular.
3. Preparation of explanatory report on the draft land price list
The explanatory report on the draft land price list includes the following main contents:
a) Evaluation of natural conditions, socio-economic conditions; planning and detailed construction planning situations; land management and utilization situations; land transfer situations; land mortgage and capital contribution situations using land rights and other issues affecting land prices in the province;
b) Situation and results of the market land price survey, compilation, and analysis in the province; evaluation of fluctuations and fluctuation levels (increase or decrease) between market land prices and land prices of the same type in the current land price list issued by the Provincial People's Committee; provisions in the current land price list that are still appropriate or no longer appropriate;
c) Evaluation of the suitability or differences (specify reasons) of land prices in the draft land price list stipulated in Clause 2 of this Article compared to the framework of land prices prescribed by the Government, compared to the results of the market land price survey, and compared to land prices of the same type in the draft land price lists of neighboring provinces (if applicable);
d) Explanation of criteria for drafting the land price list, application of land valuation methods, and land prices in the draft land price list; pricing options for various types of land (if any);
đ) Evaluation of the impact of land prices in the proposed land price list to be submitted to the Provincial People's Committee on economic and social conditions, investment environment, implementation of financial policies related to land and income, and living standards of organizations, households, and individuals using land.
Article 13. Appraisal of the Land Price List
1. The Department of Natural Resources and Environment shall submit the appraisal dossier of the land price list to the Department of Finance before October 5th each year. The appraisal dossier includes:
a) A request for appraisal of the land price list from the Department of Natural Resources and Environment according to Model No. 24 issued together with this Circular;
b) A draft proposal of the People's Committee of the province on issuing the land price list accompanied by a report explaining the draft land price list;
c) Results of investigations and statistics on market land prices within the provincial territory (according to forms from Model No. 11 to Model No. 13 issued together with this Circular);
d) A draft Decision of the People's Committee of the province on issuing the land price list.
2. The Department of Finance shall organize the appraisal of the land price list
a) Within ten days from the date of receiving all required appraisal files as stipulated in Clause 1 of this Article, the Department of Finance shall organize the appraisal, issue a notification of the appraisal results to the Department of Natural Resources and Environment, and report to the People's Committee of the province. The appraisal document of the Department of Finance shall be carried out according to Model No. 25 issued together with this Circular;
b) In cases where it is necessary to extend the time for appraising the land price list, the Department of Finance must notify in writing and specify the reasons to inform the Department of Natural Resources and Environment; the extended time for appraisal shall not exceed five days from the expiration date specified in point a of this clause.
3. Based on the actual situation in the locality, the People's Committee of the province may decide to establish an Appraisal Board for the land price list, with the representative leader of the Department of Finance serving as the Chairman of the Board, and members of the Board including representatives of the leaders of the Departments of Justice, Natural Resources and Environment, and other relevant agencies (if any).
4. Contents of the appraisal of the land price list
a) Appraise the application of zoning principles, determination of zones and positions of each type of land in rural areas; principles of urban classification, streets, and positions of land in urban areas;
b) Appraise the application of principles for determining land prices, including: Principles for determining market land prices based on investigation and compilation results of market land prices in the provincial territory; principles for determining land prices in border areas between districts, towns, cities under provinces, and centrally-administered municipalities; reference to land prices in border areas of centrally-administered municipalities (if any);
c) Appraise the application of methods for determining land prices in the construction of the land price list;
d) Appraise the suitability of the land price list compared to the framework of land prices prescribed by the Government and compared to market land prices based on investigation and compilation results of market land prices in the provincial territory.
5. The implementation of the appraisal of the land price list as stipulated in Clauses 1, 2, 3, and 4 of this Article does not apply to the case of adjusting the land price list as prescribed in Articles 16 and 17 of this Circular.
Article 14. Completion of the Draft Land Price List
On the basis of the appraisal opinions of the Department of Finance or the Appraisal Board for the land price list, the Department of Natural Resources and Environment shall organize the revision and completion of the draft land price list and submit it to the People's Committee of the province before October 31st each year for consideration prior to submission to the People's Council at the same level for comments.
Article 15. The provincial People's Committee shall submit the draft land price list to the same-level People's Council for comments before deciding and announcing the land price list.
1. The provincial People's Committee shall submit the draft land price list to the same-level People's Council for comments before November 5 each year.
2. After receiving the Resolution of the same-level People's Council, the provincial People's Committee shall direct the Department of Natural Resources and Environment to finalize the draft land price list; issue the decision and publicly announce the land price list at the local level on January 1 of the implementation year as stipulated in Item b Point 1 Clause 10 Article 1 of Decree No. 123/2007/ND-CP.
3. The provincial People's Committee shall direct the Department of Natural Resources and Environment to send the results of constructing the land price list to the Ministry of Natural Resources and Environment before January 15 each year for consolidation and reporting to the Prime Minister. The results of constructing the land price list sent to the Ministry of Natural Resources and Environment include:
a) The decision promulgating the land price list of the provincial People's Committee;
b) The explanatory report on the draft land price list in the provincial area;
c) The consolidated table of market land prices for each type of land in the province according to Model Nos. 11 to 13 issued together with this Circular.
Chapter II.
ADJUSTMENT OF THE LAND PRICE LIST
Article 16. Principles for Adjusting the Land Price List
The adjustment of the land price list shall be carried out when the competent authority adjusts the planning and land use plan; changes the purpose of land use, type of urban area, type of street, and location of land.
Article 17. Adjustment of the Land Price List
Based on the results of investigating market land prices in areas where there are changes in planning and land use plans; changes in the purpose of land use, type of urban area, type of street, and location of land; the Department of Natural Resources and Environment shall construct the adjusted land price list to submit to the provincial People's Committee for submission to the Standing Committee of the same-level People's Council for comments before making the decision.
Chapter III
IMPLEMENTATION
Article 18. Effective Date
1. This Circular takes effect from February 22, 2010.
2. This Circular replaces Circular No. 80/2005/TT-BTC dated September 15, 2005 of the Ministry of Finance guiding the organization of the network for statistics and investigation of land prices, statistical reports on various types of land prices as prescribed in Decree No. 188/2004/ND-CP.
Abolish the contents guiding the construction, examination, promulgation of annual land price lists and adjustments to land price lists within the jurisdiction of the provincial People's Committees stipulated in Circular No. 145/2007/TT-BTC dated December 6, 2007 of the Ministry of Finance guiding the implementation of Decree No. 188/2004/ND-CP dated November 16, 2004 of the Government on methods for determining land prices and price ranges for various types of land, and Decree No. 123/2007/ND-CP dated July 27, 2007 of the Government amending and supplementing some articles of Decree No. 188/2004/ND-CP.
Article 19. Implementation
1. The funds for conducting investigations and surveys, constructing, examining, promulgating the land price list, and adjusting the land price list at the local level and organizing the implementation of this Circular shall be implemented in accordance with the provisions of the State Budget Law and Item e Clause 3 Article 16 of Decree No. 188/2004/ND-CP.
2. The Director of the Department of Natural Resources and Environment shall be responsible for assisting the provincial People's Committee, the Head of the Natural Resources and Environment Office shall be responsible for assisting the district People's Committee, and cadres in charge of land administration shall be responsible for assisting the commune, ward, town People's Committee in organizing the implementation of investigations and surveys, construction, and adjustment of the land price list as prescribed in this Circular.
3. The Director of the Department of Finance shall be responsible for assisting the provincial People's Committee in examining the land price list in accordance with this Circular.
4. During the implementation process, if there are difficulties, agencies, organizations, and individuals shall reflect them to the Ministry of Natural Resources and Environment, the Ministry of Finance for guidance and resolution./.