Circular No. 23/2006/TT-BTC guides the determination of land use fees and the transfer price of land use rights paid from state budget funds according to the Government's regulations implementing the Land Law.

CIRCULAR

Guidelines for determining land use fees and transfer prices for land use rights paid with state budget funds according to the Government's regulations guiding the implementation of the Land Law.

Implementing the Government's provisions on guiding the implementation of the 2003 Land Law, the Ministry of Finance provides guidelines for determining land use fees and transfer prices for land use rights paid with state budget funds as follows:

1. Scope of application:

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a. Economic organizations that have paid land use fees for land allocated by the State and for changes in land use purposes, and have legally transferred land use rights.

b. Determining the origin of land use fees paid to the State or legally transferred land use rights, and fees for changing land use purposes.

2. Land use fees paid to the state budget and transfer prices for land use rights paid by economic organizations shall be determined as having originated from the state budget in the following cases:

a. Economic organizations that are allocated land by the State and required to pay land use fees, while the State budget directly pays these fees without the economic organization needing to record state capital or debt to the State.

b. The State allocates land without requiring payment of land use fees to economic organizations, and such organizations do not need to record state capital or debt to the state budget.

c. The State allocates land requiring payment of land use fees to economic organizations but grants exemptions from paying those fees.

d. Prior to the State providing capital to state-owned companies or enterprises that have been converted into single-member limited liability companies, if depreciation expenses, liquidation proceeds from fixed assets are used to pay land use fees and transfer prices for land use rights, then such payments are considered to originate from the state budget.

3. Cases not covered under Point 2 of this Circular are determined to be funds not originating from the state budget.

4. Economic organizations shall self-determine and bear responsibility for the accuracy of the source of land use fees and transfer prices for land use rights paid from state budget funds or not from state budget funds, confirmed by the land management authority (for allocated land) and the financial authority.

The competent financial authority shall confirm for economic organizations, specifically:

The Ministry of Finance for economic organizations under central ministries, sectors, or established by the Government.

Provincial Department of Finance for economic organizations established by provincial People's Committees.

For single-member limited liability companies, confirmation is made by the owner's representative.

5. This Circular takes effect fifteen days after its publication in the Official Gazette. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.

Specifically, for a limited liability company with a single member, it shall be confirmed by the representative of the owner.

5. This Circular shall take effect fifteen days from the date of publication in the Official Gazette. During the implementation period, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and resolution./.