Joint Circular No. 30/2005/TTLT/BTC-BTNMT guides the circulation of documents by land users to fulfill their financial obligations.

JOINT CIRCULAR

Guidelines for the circulation of land user's files

to fulfill financial obligations

Based on Chapter V of the Land Law 2003 and Article 120 of Decree No. 181/2004/NĐ-CP dated October 29, 2004 of the Government on the implementation of the Land Law;

Based on current legal provisions regarding the collection of land use fees, land transfer tax, or income tax from land transfer, land rental fees, and water surface rental fees (hereinafter collectively referred to as land rental fees) and stamp duty.

To reform administrative procedures at one step when land users fulfill their financial obligations related to houses and land (paying land use fees, land rental fees, land transfer tax, income tax from land transfer, stamp duty, and other revenues if applicable), the Ministry of Finance and the Ministry of Natural Resources and Environment provide guidelines for the circulation of files and the responsibilities of relevant agencies in circulating files concerning financial obligations as follows:

I. RESPONSIBILITIES OF THE LAND USER IN PROVIDING FILES TO IMPLEMENT FINANCIAL OBLIGATIONS

When implementing the administrative procedures for land management and use, the land user shall be responsible for submitting files to fulfill financial obligations to the state budget at the agency specified in Article 122 of Decree No. 181/2004/NĐ-CP dated October 29, 2004 of the Government on the implementation of the Land Law. The files for fulfilling financial obligations include:

1. Declaration forms corresponding to the laws stipulating that the land user must fulfill financial obligations issued together with this Circular (original copy) including:

- Land use fee declaration form (SDĐ): Form No. 01-05/TSDĐ;

- Land rental fee declaration form (TTĐ): Form No. 01-05/TTĐ;

- Stamp duty declaration form for houses and land (LPTB): Form No. 01-05/LPTB;

- Land transfer tax declaration form (CQSDĐ): Form No. 01-05/CQSDĐ (applicable to organizations not engaged in production, business, or services; households, and individuals);

- Declaration form for income tax from land transfer according to Form No. 02C/TNDN issued together with Circular No. 128/2003/TT-BTC dated December 22, 2003 of the Ministry of Finance guiding the implementation of Decree No. 164/2003/NĐ-CP dated December 22, 2003 of the Government detailing the implementation of the Corporate Income Tax Law (applicable to organizations engaged in production, business, or services).

The above declaration forms are obtained free of charge at the place where the land user submits the file. Each type of declaration form is prepared in two (02) copies: One (01) copy is kept by the Land Registration Office, and one (01) copy is transferred to the Tax Authority as the basis for determining financial obligations.

2. Relevant documents proving exemption, reduction, or eligibility for preferential treatment of financial obligations as prescribed in related legal documents, including:

2.1. Subjects exempted or eligible for reduction of land use fees provide documents as prescribed in 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 the collection of land use fees.

2.2. Subjects exempted or eligible for reduction of land rental fees provide documents as prescribed by the laws on the collection of land rental fees and water surface rental fees.

2.3. Subjects exempted or eligible for reduction of land transfer tax provide documents as prescribed in Circular No. 104/2000/TT-BTC dated October 23, 2000 of the Ministry of Finance guiding the implementation of Decree No. 19/2000/NĐ-CP dated June 8, 2000 of the Government detailing the implementation of the Land Transfer Tax Law and the Law amending and supplementing certain articles of the Land Transfer Tax Law.

2.4. Subjects not subject to corporate income tax or eligible for exemption or reduction of corporate income tax from land transfer activities provide documents as prescribed in Circular No. 128/2003/TT-BTC dated December 22, 2003 of the Ministry of Finance guiding the implementation of Decree No. 164/2003/NĐ-CP dated December 22, 2003 of the Government detailing the implementation of the Corporate Income Tax Law (TNDN), Decree No. 152/2004/NĐ-CP dated August 6, 2004 of the Government amending and supplementing certain articles of Decree No. 164/2003/NĐ-CP, and Circular No. 88/2004/TT-BTC dated September 1, 2004 of the Ministry of Finance amending and supplementing Circular No. 128/2003/TT-BTC mentioned above.

2.5. Subjects exempted from stamp duty provide documents as prescribed in the Circular of the Ministry of Finance guiding the implementation of Decree No. 176/1999/NĐ-CP dated December 21, 1999 of the Government on stamp duty.

3. Relevant documents related to compensation and support for land for persons whose land is expropriated as prescribed in Circular No. 116/2004/TT-BTC dated December 7, 2004 of the Ministry of Finance guiding the implementation of Decree No. 197/2004/NĐ-CP dated December 3, 2004 of the Government on compensation, support, and resettlement when the State expropriates land, including:

3.1. Decision of the competent state authority on compensation and support for land (copy);

3.2. Legal receipts for payment of compensation and support for land to persons whose land is expropriated as prescribed in Article 3 of Decree No. 197/2004/NĐ-CP dated December 3, 2004 of the Government on compensation, support, and resettlement when the State expropriates land (submit a certified copy and present the original for comparison with the copy).

4. Other relevant documents (if any), including:

4.1. Receipts for land rental fees paid which now convert to land allocation with land use fees or receipts for land use fees paid which now convert to land rental (submit a certified copy and present the original for comparison with the copy);

4.2. Certificates of investment incentives under the Investment Promotion Law (copy) etc.

Original copies of documents required to be submitted as stated in this section, if there are no originals and only copies are submitted, they must be certified by a notary public.

II. RESPONSIBILITIES OF RELEVANT AUTHORITIES IN RECEIVING AND CIRCULATING FILES FOR IMPLEMENTING FINANCIAL OBLIGATIONS

1. The Land Registration Office or the District, County Department of Natural Resources and Environment, or the People's Committee of Commune, Ward (hereinafter collectively referred to as the agency receiving files on financial obligations) shall be responsible for:

1.1. Issue fully completed declaration forms for related revenue items concerning real estate properties according to the request of land users (the corresponding declaration form matches the revenue item that the land user must pay) and guide the land user to fill out the declaration form in accordance with the model specified in Point 1, Section I of this Circular.

The Department of Natural Resources and Environment of the province or centrally governed city shall designate an agency responsible for printing and providing declaration forms to local agencies receiving financial obligation files so as to issue them to land users according to the unified model.

1.2. Check the completeness and validity of the file submitted by the land user, confirm and record all indicators on the "Land Administration Information Transfer Form for Determining Financial Obligations" issued together with this Circular, then transfer one (01) set of the land user's financial obligation file to the Tax Authority, including the following documents:

a) One (01) original copy of the "Land Administration Information Transfer Form for Determining Financial Obligations" according to Model No. 02-05/VPĐK issued together with this Circular.

b) One (01) original copy of the declaration form for related revenue items concerning real estate properties as stipulated in Point 1, Section I of this Circular (corresponding to each revenue item, each revenue item requires one declaration form).

c) Relevant documents proving exemption from payment or reduction of financial obligations as prescribed in the relevant legal documents mentioned in Point 2, Section I of this Circular (original copies).

d) Relevant documents concerning compensation for land or support for land for those whose land has been expropriated as stipulated in Point 3, Section I of this Circular.

e) Relevant documents or vouchers concerning payment of land rent or enjoying preferential treatment and encouragement for investment.

f) Copies of other relevant documents concerning determination of financial obligations including the Decision on Land Allocation by the competent state agency or documents on purchase, sale, gift, inheritance of real estate properties; Construction Permit; Settlement and Handover Records of the Project (if any).

In cases where the documents transferred to the Tax Authority require original copies (as mentioned above), if there are no original copies and copies are used instead, they must be certified by a notary public.

1.3. Within no more than three (03) working days from the date of receipt of the notification of payment of financial obligations transferred by the Tax Authority, the agency receiving the file shall hand over the "Payment Notification" to the land user for the land user to make payment into the State budget.

When handing over the "Payment Notification" to the land user, the agency receiving the file must require the land user to sign and clearly write their name, date, and month of receipt of the "Payment Notification" and sign according to the model prescribed in this Circular.

2. The Tax Authority is responsible for:

2.1. Cooperating with the Land Registration Office in printing declaration forms for related revenue items concerning real estate properties according to the model prescribed in this Circular.

2.2. Receiving the file of the land user performing financial obligations transferred by the Land Registration Office.

Upon receiving the file, the Tax Authority must base its review of the completeness and legality of each type of document in the file on relevant laws. If the file is complete and legal, it will be accepted and recorded in the "Financial Obligation File Handover Register" according to Model 04-05/GNHS issued together with this Circular. If the file is incomplete or illegal, it will be returned to the Land Registration Office for supplementation.

2.3. Within three (3) working days from the date of receipt of the complete file of the land user performing financial obligations transferred by the Land Registration Office, the Tax Authority shall perform the following tasks:

a) Determine and record all financial obligations that the land user must fulfill according to current laws; the head of the Tax Authority signs, writes their full name, and stamps the "Payment Notification" issued together with this Circular, which includes:

- Payment Notification for Land Use Fee (Model No. 03-05/TSDĐ);

- Payment Notification for Land Rent (Model No. 03-05/TTĐ);

- Payment Notification for Stamp Duty (Model No. 03-05/LPTB);

- Payment Notification for Tax on Transfer of Land Use Rights (Model No. 03-05/CQSDĐ);

- Payment Notification for Income Tax from Transfer of Land Use Rights (for production, business, service organizations) according to Model No. 02C/TNDN (Tax Declaration Form) issued together with Circular No. 128/2003/TT-BTC dated December 22, 2003 of the Ministry of Finance guiding the implementation of Decree No. 164/2003/NĐ-CP mentioned above.

Each type of payment notification must be made in two (02) original copies: One (01) copy is transferred to the Land Registration Office to be handed over to the land user, and one (01) copy is kept in the land user's financial obligation file transferred to the Tax Authority by the Land Registration Office according to Point 1 (1.2) of Section II of this Circular for monitoring, checking, and handling complaints (if any).

b) Maintain records and report monthly on the progress of payment of financial obligations according to the payment notification to determine the amount paid into the State budget and the amount still owed by the land user during the period.

c) Store the file of the land user performing financial obligations transferred to the Tax Authority according to Point 1 (1.2) of Section II of this Circular as a basis for inspection and handling complaints (if any).

3. The agency collecting money for the performance of financial obligations related to real estate properties (State Treasury or Tax Authority in places where the State Treasury has not arranged convenient collection points) is responsible for:

After receiving the "Payment Notification", the land user has the obligation to bring the "Payment Notification" to the collection agency at the address and deadline for payment stated in the "Payment Notification" to make payment into the State budget. The collection agency is responsible for:

3.1. Collecting money according to the "Payment Notification" of the Tax Authority brought by the land user or the person authorized by the land user. When collecting money, the collection agency must issue a payment receipt: "Payment Slip" if collected by the State Treasury, "Receipt" if collected by the Tax Authority and circulate the payment receipt according to the current legal regulations.

3.2. In case the user of land fails to pay the amount specified on the "Notice of Payment" issued by the Tax Authority beyond the due date, the revenue collection agency shall impose late payment penalties in accordance with current laws. When collecting such penalties, the revenue collection agency must issue a receipt for the penalty payment, circulate the receipt, and manage the collected late payment penalties in compliance with the legal provisions on administrative sanctions in tax matters and state budget revenues.

After fully paying the amount specified on the "Notice of Payment" issued by the Tax Authority and any applicable penalties, the user of land must bring the payment receipt to the registration office to obtain the certificate of land use rights.

4. Procedures for transferring and receiving financial obligation files between the Land Registration Office and the Tax Authority:

The procedures for transferring and receiving financial obligation files (including the types of documents stipulated in point 1(1.2) of Section II of this Circular and the Notice of Payment) between the Land Registration Office and the Tax Authority must meet the following requirements:

4.1. Regularly transfer files daily according to working days, absolutely avoiding accumulating many new files for a single transfer.

The Department of Natural Resources and Environment and the Provincial Tax Service, based on local conditions, shall specify the location for transferring financial obligation files between the Land Registration Office (provincial or district level) and the Tax Authority (Tax Service or Tax Branch) to ensure suitability.

4.2. When transferring financial obligation files, the recipient must record the file transfer logbook, and the file transferor must sign to confirm, specifically:

a) For the Tax Authority: Each time receiving financial obligation files transferred from the Land Registration Office, the recipient must check the completeness and legality of each type of document in the file, record the financial obligation file transfer logbook, and clearly note: Name of the land user, details of each type of document in each file, date of file transfer, and signature confirmation of the file transferor.

b) For the Land Registration Office: Each time receiving the "Notice of Payment" transferred from the Tax Authority, the recipient must check the completeness and appropriateness of the contents recorded in the "Notice of Payment," record the financial obligation file transfer logbook, and clearly note: Number and issuance date of the "Notice of Payment," name of the land user, date of "Notice of Payment" transfer, and signature confirmation of the "Notice of Payment" transferor.

If, after transferring the financial obligation files, the receiving authority discovers that the files lack sufficient grounds to determine financial obligations or the contents of the "Notice of Payment" are inappropriate, the receiving authority of financial obligation files must issue a written notice to the transferring authority or return the "Notice of Payment" for supplementation.

4.3. Periodically (at least once a month), the transferring authority and the receiving authority must conduct checks and reconciliations of the number of financial obligation files transferred with the number of "Notices of Payment" received to identify outstanding cases. Each reconciliation must be documented and clearly note: number of financial obligation files transferred, number of "Notices of Payment" received, number of outstanding files yet to be resolved, and reasons for the backlog and delays of each file.

The Land Registration Office, the Tax Authority, and related agencies (if any) must assign competent civil servants familiar with policies, procedures for collection, payment, and exemptions/reductions of fees related to real estate to handle the receipt and transfer of users' financial obligation files, ensuring professionalism and close cooperation among agencies to serve organizations and individuals in fulfilling their financial obligations to the state budget.

III. IMPLEMENTATION

1. The People's Committee of provinces and centrally-administered cities is responsible for directing the Department of Natural Resources and Environment, the Tax Service, the State Treasury, and related local agencies to perform their duties well and closely coordinate among agencies to serve organizations and individuals in fulfilling their financial obligations.

2. This Circular takes effect fifteen days after its publication in the Official Gazette. All provisions regarding declarations, notices of payment for fees related to real estate set forth in legal documents concerning land use fee payments, taxes on land transfer rights, income tax from land transfer rights, land rental fees, water surface rental fees, stamp duty, and the Information Transfer Form for Determining Financial Obligations issued together with Circular No. 29/2004/TT-BTNMT dated November 1, 2004 of the Ministry of Natural Resources and Environment on guiding the establishment, amendment, and management of land records that contradict the provisions of this Circular are hereby repealed.

During implementation, if there are any difficulties, please promptly report them to the Ministry of Finance and the Ministry of Natural Resources and Environment for research and supplementary guidance./.