Decision No. 2746/QD-BTC Regarding the correction of Circular No. 70/2006/TT-BTC dated August 2, 2006, of the Ministry of Finance.

Pursuant to …;

Regarding the correction of Circular No. 70/2006/TT-BTC

dated August 2, 2006, issued by the Ministry of Finance

THE MINISTER OF FINANCE

Pursuant to the Law on Legislative Issuance of Normative Legal Documents dated November 12, 1996, and the Law Amending and Supplementing Certain Articles of the Law on Legislative Issuance of Normative Legal Documents 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, promulgated by 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 …;:

Article 1. Corrects Point 4 of Circular No. 70/2006/TT-BTC dated August 2, 2006, issued by the Ministry of Finance guiding the amendment and supplementation of Circular No. 117/2004/TT-BTC dated December 7, 2004, issued by the Ministry of Finance guiding the implementation of Decree No. 198/2004/NĐ-CP dated December 3, 2004, issued by the Government on land use fee collection as follows:

Point 4 "Amend and supplement point 2, Section III, Part D" was stated as follows:

“2- Record the land use fee payable on the certificate of land use right and collect the land use fee:

a- In cases where certificates of land use rights were issued before the effective date of Decree No. 198/2004/NĐ-CP and belong to the category of residential land from October 15, 1993 onwards, which must pay the land use fee and clearly record the amount owed on the certificate of land use rights, the land use fee shall be collected into the state budget according to the amount recorded as owing. If the certificate of land use rights does not clearly indicate the amount of land use fee owed, it shall be calculated and collected according to the provisions of the law on land use fee collection at the time of issuing the certificate of land use rights.

b- Households and individuals who change the purpose of land use from garden or pond within the same plot with a house or from agricultural land that has been planned for residential areas to residential purposes must pay the land use fee according to Article 6 of Decree No. 198/2004/NĐ-CP, and households and individuals using land that have been granted certificates of land use rights but 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 insufficient ability to pay the land use fee, they may record the land use fee payable on the certificate of land use rights. The subjects eligible to record the land use fee payable 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 recorded on the certificate of land use rights, households and individuals lacking the ability 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 certificate of land use rights. The People's Committee of the commune, ward, or town will base its confirmation and recommendation for recording the land use fee payable on the regulations of the provincial People's Committee and the actual difficult living conditions of each specific case. Based on valid documentation and the application of households and individuals with confirmation from the People's Committee of the commune, ward, or town, the People's Committee of the district will decide on recording the land use fee payable and issue the certificate of land use rights to households and individuals according to current land laws.

c- The land price for recording the land use fee payable or collecting the land use fee payable is the land price issued by the provincial People's Committee according to the Government's regulations in effect at the time of issuing the certificate of land use rights.

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 land use fee payable 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, Section III, Part D" as follows:

“2- Record the land use fee payable on the certificate of land use right and collect the land use fee:

a- Households and individuals changing the purpose of land use from garden or pond within the same plot with a house located in residential areas but not recognized as residential land or changing 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, and households and individuals using land that have been granted certificates of land use rights but must pay the land use fee according to Article 8 of Decree No. 198/2004/NĐ-CP, if they lack the ability to pay the land use fee to the state, they may record the land use fee payable on the certificate of land use rights.

b- The land price for recording the land use fee payable or collecting the land use fee payable is the land price issued by the provincial People's Committee according to the Government's regulations in effect at the time of issuing the certificate of land use rights.

c- Recording the land use fee payable 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. In cases where certificates of land use rights were issued before the effective date of Decree No. 198/2004/NĐ-CP and belong to the category of residential land from October 15, 1993 onwards, which must pay the land use fee and clearly record the amount owed on the certificate of land use rights, the land use fee shall be collected into the state budget according to the amount recorded as owing. If the certificate of land use rights does not clearly indicate the amount of land use fee owed, it shall be calculated and collected according to the provisions of the law on land use fee collection at the time of issuing the certificate of land use rights.”

Article 2. This Decision takes effect from the date of signature. The Director of the State Asset Management Department, the Head of the Ministry's Office, the Heads of units under the Ministry of Finance, and related organizations and individuals are responsible for implementing this Decision./.