Circular No. 76/1998/TT-BTC supplements the implementation of Government Decree No. 45/CP dated August 3, 1996.

CIRCULAR

OF THE MINISTRY OF FINANCE

Supplementary Guidance on Implementing Decree No. 45/CP
dated August 3, 1996 of the Government

To implement Decree No. 45/CP dated August 3, 1996 of the Government, which supplements Article 10 of Decree No. 60/CP dated July 5, 1994 of the Government regarding ownership rights to housing and land use rights in urban areas, the Ministry of Finance issued Circular No. 57 TC/TCT dated September 23, 1996 to guide its implementation. During the implementation of Decree No. 45/CP, there have been issues concerning the deadline for payment of land use fees as stated in the notice of payment. The Ministry of Finance provides supplementary guidance for consistent implementation by localities as follows:

In cases where procedures for legalizing housing and land use rights according to Decree No. 60/CP dated July 5, 1994 of the Government have been completed at competent state agencies, and the agency responsible for collecting land use fees has issued a notice or received a declaration of payment of land use fees instead of a notice:

1. If the notice or declaration of payment of land use fees clearly states the amount of land use fee to be paid, the location for payment, and the deadline for payment, then:

a. If the deadline for payment of land use fees stated in the notice or declaration is before the effective date of Decree No. 45/CP dated August 3, 1996, the land user must pay the land use fee according to the provisions of Decree No. 60/CP.

b. If the deadline for payment of land use fees stated in the notice extends beyond the effective date of Decree No. 45/CP dated August 3, 1996, then:

Those who have paid the land use fee before August 3, 1996 shall continue to follow the provisions of Decree No. 60/CP;

Those who pay the land use fee after August 3, 1996 shall apply the provisions of Decree No. 45/CP dated August 3, 1996 of the Government.

In cases where the notice or declaration of payment of land use fees does not clearly state the deadline for payment to the State budget, then:

a. Those who have paid the land use fee before August 3, 1996 shall continue to follow the provisions of Decree No. 60/CP;

b. Those who pay the land use fee to the State budget after August 3, 1996 shall follow the provisions set out in Decree No. 45/CP dated August 3, 1996 of the Government.

For those who legalize housing and land use rights in urban areas and have previously paid the land use fee according to Decree No. 60/CP, they may now pay the land use fee according to Decree No. 45/CP and the guidance provided in this Circular. If the amount of land use fee already paid exceeds the required amount, they should submit their documents to the Tax Department of provinces and centrally-administered cities to process the request and ask the Department of Finance to refund the excess land use fee to these entities according to current regulations./.