Circular No. 56/2024/TT-BTC stipulates the fee levels, collection, payment, management, and use of fees for the exploitation and utilization of land information materials from the National Land Information System.

CIRCULAR
Regulations on the level of collection, collection system, payment, management,
use of fees for exploitation and utilization of land data from
the National Land Information System

_______________________

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Land Law dated January 18, 2024; the Law Amending and Supplementing Certain Provisions of the Land Law No. 31/2024/QH15, the Housing Law No. 27/2023/QH15, the Real Estate Business Law No. 29/2023/QH15, and the Credit Institutions Law No. 32/2024/QH15 dated June 29, 2024;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 101/2024/NĐ-CP dated July 29, 2024 of the Government on basic land surveys; registration and issuance of land use right certificates, ownership certificates of immovable property attached to land, and the Land Information System;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Tax Management Law; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Tax Management Law;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular regulating the level of collection, collection system, payment, management, and use of fees for exploitation and utilization of land data from the National Land Information System.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the level of collection, collection system, payment, management, and use of fees for exploitation and utilization of land data from the National Land Information System.

In cases where land data not available in the National Land Information System is exploited and utilized, the fee for exploitation and utilization of such land data shall be implemented according to the regulations of the People's Councils of provinces.

Article 2. This Circular applies to: fee payers; fee collectors; other organizations and individuals related to the collection, payment, management, and use of fees for exploitation and utilization of land data from the National Land Information System.

Article 2. Persons Paying Fees

Fee payers as stipulated in this Circular are organizations and individuals requesting the exploitation and utilization of land information and data from the National Land Information System in accordance with the law.

Article 3. Fee Collection Organizations

Fee collectors as stipulated in this Circular are agencies providing land information and data in accordance with Clause 60 of Decree No. 101/2024/NĐ-CP dated July 29, 2024 of the Government on basic land surveys; registration and issuance of land use right certificates, ownership certificates of immovable property attached to land, and the Land Information System.

Article 4. Level of Collection and Exemption of Fees

Clause 1. The level of fees for exploitation and utilization of land data from the National Land Information System is specified in the Appendix attached to this Circular.

In cases where the Minister of Public Security, the Minister of Defense, the Chairmen of Provincial People's Committees directly under the Central Government request to exploit and utilize land information and data for national defense and security purposes in accordance with the Law on National Defense, the fee will be applied at 60% of the corresponding level of fees specified in the Appendix attached to this Circular; except for cases stipulated in point b, Clause 2 of this Article.

Clause 2. Exemptions apply to the following cases:

a) Subjects stipulated in Clause 1, Article 10 of the Law on Fees and Charges when exploiting their own information and exploiting the information of other land users with the consent of the agency managing the national land database in accordance with the law on land.

b) Ministers, heads of ministerial-level agencies, government agencies, Chairmen of Provincial People's Committees directly under the Central Government who have written requests to exploit and utilize land information and data from the National Land Information System for the purpose of:

- National defense and security in emergency situations as prescribed by the Law on National Defense.

- Disaster prevention and control in emergency situations as prescribed by laws on disaster prevention and control.

c) Cases of exemption stipulated in Article 62 of Decree No. 101/2024/NĐ-CP dated July 29, 2024 of the Government.

Article 5. Declaration, Collection, and Payment of Fees

Clause 1. When requesting the exploitation and utilization of land information and data from the National Land Information System, the fee payer must pay the fee to the fee collector in accordance with the form prescribed in Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance on the form, time limit for collection, payment, declaration of fees and charges within the jurisdiction of the Ministry of Finance.

Clause 2. By no later than the fifth day of each month, the fee collector must deposit the collected fees of the previous month into the account for pending budget payments opened at the State Treasury. The fee collector shall declare, collect, pay, and settle the fees in accordance with Circular No. 74/2022/TT-BTC dated December 22, 2022 of the Minister of Finance (fees collected by central-level fee collectors shall be paid into the central budget; fees collected by local-level fee collectors shall be paid into the local budget).

Article 6. Management and Use of Fees

Clause 1. The fee collector may retain 70% of the collected fees to cover costs for service provision and fee collection activities as stipulated in Clause 4, Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges, and remit 30% of the collected fees to the state budget; except for cases stipulated in Clause 2 of this Article.

2. In case the fee collection organization is a state agency that does not allocate operating costs from fee revenues according to Clause 3, Article 1 of Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government, it must remit all collected fees into the State budget. The source of funds for covering service provision and fee collection activities shall be allocated from the State budget within the organization's budget estimate according to the State budget expenditure regulations stipulated by law.

Article 7. Implementation Provisions

1. This Circular takes effect from August 1, 2024.

2. Matters related to the collection, payment, management, use, receipt vouchers, and publicizing the fee collection regime not mentioned in this Circular shall be implemented in accordance with the provisions of the Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government; the Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the National Treasury domain; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts.

3. In cases where the legal normative documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new documents that have been amended, supplemented, or replaced.

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and supplementary guidance.

ANNEX

SCALE OF FEES FOR THE EXPLOITATION AND USE OF LAND INFORMATION DOCUMENTS FROM THE NATIONAL LAND INFORMATION SYSTEM
(Attached to Circular No. 56/2024/TT-BTC dated August 31 7 year 2024 of the Minister of Finance)

The fees prescribed in this Appendix do not include material costs (printing results, copying data), and the cost of transferring information and data from the National Land Information System to the fee payer./.