Decision No. 2746/2006/QD-BTC of the Ministry of Finance corrects Circular No. 70/2006/TT-BTC on recording land use fees on land use right certificates. The new provisions apply to households and individuals transferring the purpose of land use from garden or pond within the same plot containing a house or from agricultural land to residential land, and cases that have been granted land use right certificates before the effective date of Decree No. 198/2004/ND-CP.
적용 범위
Households and individuals
핵심 사항
- Households and individuals transferring the purpose of land use from garden or pond within the same plot containing a house or from agricultural land to residential land must pay land use fees according to Article 6 of Decree No. 198/2004/ND-CP, and if they are unable to pay the full amount to the State, they may record the outstanding land use fee on their land use right certificate.
- The price of land for recording land use fees or collecting land use fees is the land price issued by the Provincial People's Committee in accordance with the Government's regulations that are in effect at the time of issuing the land use right certificate.
- Recording land use fees does not apply to new land allocation cases (including both auction and non-auction methods) as stipulated in Article 5 of Decree No. 198/2004/ND-CP.
- Payment of the remaining land use fee shall be carried out according to Clause 4, Article 5 of Decree No. 17/2006/ND-CP. Cases that have been granted land use right certificates before the effective date of Decree No. 198/2004/ND-CP and which were used as residential land from October 15, 1993 onwards, must pay the outstanding land use fee and clearly record the amount owed on the land use right certificate. If the land use right certificate does not clearly state the outstanding land use fee, the fee will be calculated and collected according to the laws on land use fee collection at the time of issuing the land use right certificate.
- This decision takes effect from the date of signing.
🌐 이 문서의 사회적 영향
- Positive impact: It provides households and individuals with additional opportunities to record land use fees when they are unable to fully pay the fees to the State.
- Negative impact: It may cause financial disadvantage to those who have already completed their obligation to pay land use fees.
❓ 자주 묻는 질문
What should households and individuals do when transferring the purpose of land use from garden or pond within the same plot containing a house?
These households and individuals must pay land use fees according to Article 6 of Decree No. 198/2004/ND-CP. If they are unable to pay the full amount to the State, they may record the outstanding land use fee on their land use right certificate.
What is the price of land for recording land use fees?
The price of land for recording land use fees or collecting land use fees is the land price issued by the Provincial People's Committee in accordance with the Government's regulations that are in effect at the time of issuing the land use right certificate.
For which cases is recording land use fees applicable?
Recording land use fees does not apply to new land allocation cases (including both auction and non-auction methods) as stipulated in Article 5 of Decree No. 198/2004/ND-CP.
How is payment of the remaining land use fee carried out?
Payment of the remaining land use fee shall be carried out according to Clause 4, Article 5 of Decree No. 17/2006/ND-CP.
When does this decision take effect?
This decision takes effect from the date of signing.
전문
Pursuant to …;
Regarding the correction of Circular No. 70/2006/TT-BTC dated August 2, 2006 of the Ministry of Finance
__________________________________
THE MINISTER OF FINANCE
Pursuant to the Law on Legislative Acts dated November 12, 1996, and the Law Amending and Supplementing Certain Provisions of the Law on Legislative Acts dated December 16, 2002;
Pursuant to Decree No. 104/2004/ND-CP dated March 23, 2004 on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the State Asset Management Department,
Pursuant to …;:
Clause 4 of Article 6Corrects Point 4 of Circular No. 70/2006/TT-BTC dated August 2, 2006 of the Ministry of Finance guiding the amendment and supplementation of Circular No. 117/2004/TT-BTC dated December 7, 2004 of the Ministry of Finance guiding the implementation of Decree No. 198/2004/NĐ-CP dated December 3, 2004 of the Government on land use fee collection as follows:
Point 4 "Amend and supplement point 2 item III Part D" was recorded as follows:
“2- Record the arrears of land use fee payable on the land use right certificate and collect the land use fee:
a- In cases where the land use right certificate has been issued before the effective date of Decree No. 198/2004/NĐ-CP and the land is used for residential purposes from October 15, 1993 onwards, and there are still arrears of land use fee which have been clearly recorded on the land use right certificate, the land use fee shall be collected into the state budget according to the amount recorded as arrears. If the land use right certificate does not clearly record the arrears of land use fee, the land use fee shall be calculated and collected according to the provisions of the law on land use fee collection at the time of issuing the land use right certificate.
b- Households and individuals who change the purpose of land use from garden or pond within the same plot of land with a house or from agricultural land to residential land after being planned as a residential area must pay the land use fee according to Article 6 of Decree No. 198/2004/NĐ-CP. Households and individuals using land that has been granted a land use right certificate and must pay the land use fee according to Article 8 of Decree No. 198/2004/NĐ-CP but due to difficulties in living conditions and inability to pay the land use fee, may record the arrears of land use fee payable on the land use right certificate. The subjects eligible to record the arrears of land use fee include poor households as defined by the Government; low-income households unable to pay the land use fee as specified by the provincial People's Committee after consulting the Standing Committee of the Provincial People's Council to suit local conditions.
To be eligible to record the arrears on the land use right certificate, households and individuals who are unable to pay the land use fee must submit a written application detailing their inability to pay the land use fee to the People's Committee of the commune, ward, or town where the land user changes the purpose of land use or receives the land use right certificate. The People's Committee of the commune, ward, or town will confirm based on the regulations of the provincial People's Committee and the actual difficult living conditions of each specific case, and propose to record the arrears of land use fee. Based on a valid file and the application of households and individuals with confirmation from the People's Committee of the commune, ward, or town, the district-level People's Committee will decide on recording the arrears of land use fee and issue the land use right certificate to households and individuals in accordance with current land laws.
c- The price of land for recording the arrears of land use fee or collecting the arrears of land use fee is the land price issued by the provincial People's Committee in accordance with the Government's regulations that are effective at the time of issuing the land use right certificate.
d- The payment of the remaining land use fee shall be carried out according to Clause 4, Article 5 of Decree No. 17/2006/NĐ-CP.
e- Recording the arrears of land use fee does not apply to new land allocation cases (including auction or non-auction methods) as stipulated in Article 5 of Decree No. 198/2004/NĐ-CP.”
Now, amend Point 4 "Amend and supplement point 2 item III Part D" above as follows:
“2- Record the arrears of land use fee payable on the land use right certificate and collect the land use fee:
a- Households and individuals who change the purpose of land use from garden or pond within the same plot of land with a house located in a residential area but not recognized as residential land or change the purpose of land use from agricultural land to residential land must pay the land use fee according to Article 6 of Decree No. 198/2004/NĐ-CP. Households and individuals using land that has been granted a land use right certificate and must pay the land use fee according to Article 8 of Decree No. 198/2004/NĐ-CP, if they are unable to pay the land use fee to the state, may record the arrears of land use fee payable on the land use right certificate.
b- The price of land for recording the arrears of land use fee or collecting the arrears of land use fee is the land price issued by the provincial People's Committee in accordance with the Government's regulations that are effective at the time of issuing the land use right certificate.
c- Recording the arrears of land use fee does not apply to new land allocation cases (including auction or non-auction methods) as stipulated in Article 5 of Decree No. 198/2004/NĐ-CP.
d- The payment of the remaining land use fee shall be carried out according to Clause 4, Article 5 of Decree No. 17/2006/NĐ-CP. Cases where the land use right certificate has been issued before the effective date of Decree No. 198/2004/NĐ-CP and the land is used for residential purposes from October 15, 1993 onwards, and there are still arrears of land use fee which have been clearly recorded on the land use right certificate, the land use fee shall be collected into the state budget according to the amount recorded as arrears. If the land use right certificate does not clearly record the arrears of land use fee, the land use fee shall be calculated and collected according to the provisions of the law on land use fee collection at the time of issuing the land use right certificate.”
12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThis Decision takes effect from the date of signature. The Director of the State Asset Management Department, the Head of the Ministry of Finance Office, the Heads of units under the Ministry of Finance, and relevant organizations and individuals are responsible for implementing this Decision./.
DEPUTY MINISTER
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