Circular No. 76/2012/TT-BTC stipulates certain contents and expenditure levels for activities implementing the Law on Land Tax for Non-Agricultural Purposes.

CIRCULAR

Providing certain contents and levels of expenditure in the implementation activities of the Law on Land Tax for Non-Agricultural Purposes

Implementing the Law on Land Tax for Non-Agricultural Purposes

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The Minister of Finance issues this Circular regulating the preparation of budgets, management, use, and settlement of funds supported by the State budget for organizations assigned or authorized by the Ministry of Foreign Affairs to perform tasks of selecting, introducing, and managing Vietnamese workers working for foreign organizations and individuals in Vietnam.

Pursuant to Decree No. 53/2011/NĐ-CP dated July 1, 2011 of the Government detailing and guiding the implementation of certain provisions of the Law on Land Tax for Non-Agricultural Purposes;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular providing certain contents and levels of expenditure in the implementation activities of the Law on land tax for non-agricultural purposes,

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. Scope of regulation: This Circular provides certain contents and levels of expenditure in the implementation activities of the Law on land tax for non-agricultural purposes.

2. Applicability: Tax authorities as stipulated in Clause 2, Article 2 of the Law on Tax Administration, including: General Department of Taxation, Provincial Tax Departments, and District Tax Offices.

Article 2. Sources of Funds

1. The budget for implementing the Law on land tax for non-agricultural purposes shall be guaranteed by the state budget and allocated within the regular operating budget of the General Department of Taxation.

2. Along with the budget for implementing the Law on land tax for non-agricultural purposes guaranteed by the central government budget, based on the actual situation at the locality, work requirements, and budget capacity; the People's Committee of the province or centrally-administered city shall report to the Standing Committee of the People's Council at the same level for consideration and decision to supplement the local budget to serve the tasks of implementing the Law on land tax for non-agricultural purposes at the locality.

3. Other legitimate sources of funding (if any).

Article 3. Content and amount of expenditure

The contents and levels of expenditure for the implementation activities of the Law on land tax for non-agricultural purposes shall be implemented according to the current financial expenditure standards and norms applicable to state management agencies. This Circular guides the implementation of certain contents and levels of expenditure directly related to the implementation activities of the Law on land tax for non-agricultural purposes to meet the deadlines decided by the Government based on compliance with the regulations on invoices and vouchers under the law, specifically as follows:

1. Expenditure for organizing conferences, training sessions, summaries, and evaluations of the implementation of the Law on land tax for non-agricultural purposes. The content and level of expenditure shall be carried out in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on the system of travel expenses and expenditure for organizing conferences for state agencies and public service units.

2. Payment for lecturers and speakers, expenditure for preparing programs and textbooks serving training for the implementation of the Law on land tax for non-agricultural purposes. The content and level of expenditure shall be carried out in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance on the preparation of budgets, management, and use of state budget funds for training and upgrading civil servants and officials, and the guidance of the Minister of Finance for units under the Ministry of Finance.

3. Expenditure for data entry of tax declarations (in cases where databases need to be established and information provided through computer networks for information transmission, serving management and professional activities). The level of expenditure shall be carried out in accordance with Circular No. 137/2007/TT-BTC dated November 28, 2007 of the Ministry of Finance guiding the levels of expenditure for establishing electronic information.

4. Expenditure for collecting land tax for non-agricultural purposes. The level of expenditure shall be carried out in accordance with the Law on Tax Administration and Circular No. 28/2011/TT-BTC dated February 28, 2011 guiding the implementation of certain provisions of the Law on Tax Administration and guiding the implementation of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government.

5. Printing of documents, forms, expenditure for propaganda, purchasing office supplies, and other related matters (if any): payment shall be made according to contracts between agencies, units, and suppliers, ensuring compliance with invoice and voucher regulations and laws on bidding, procurement of assets, goods, and services.

6. Expenditure for organizing meetings of Steering Committees and Implementation Teams at various levels to handle emerging issues; difficulties and obstacles during the implementation process; evaluating and summarizing the implementation activities of the Law on land tax for non-agricultural purposes: maximum expenditure of 50,000 VND per person per meeting, based on ensuring that individuals attending the meeting belong to the Steering Committees and Implementation Teams at various levels established by competent authorities.

7. Expenditure for coordinating work with relevant departments, People's Committees of districts, towns, wards, and villages to implement the Law on land tax for non-agricultural purposes; carried out in accordance with Circular No. 59/2011/TT-BTC dated May 12, 2011 of the Ministry of Finance guiding the implementation of the financial management mechanism and staffing for the General Department of Taxation and the General Department of Customs for the period 2011-2015 and specific provisions on expenditure levels by the Director of the General Department of Taxation.

8. Payment for individuals and organizations performing distribution of tax declaration forms, guidance on filling out declarations, collection of tax declaration forms, inspection, and confirmation of information items on tax declaration forms: maximum payment of 5,000 VND per declaration form meeting the requirements.

9. When new regulations on expenditure standards and norms referred to in this Article are issued, they shall be applied according to the new regulations.

Article 4. Effective date

1. This Circular takes effect from July 1, 2012 and applies to the 2012 land tax for non-agricultural purposes period.

2. For workloads already implemented by ministries, sectors, and localities before the effective date of this Circular; tax management agencies shall base their final accounts on actual and valid expenditure vouchers in accordance with the State Budget Law.

3. During the implementation process, if there are any difficulties, agencies and units are requested to report to the Ministry of Finance for research and resolution.