Circular No. 80/2005/TT-BTC guides the organization of the statistical network and land price surveys and investigations as stipulated in Decree No. 188/2004/NĐ-CP dated November 16, 2004 of the Government on methods for determining land prices and land price ranges.

CIRCULAR

Guidelines for organizing the network of statistics and surveys, price investigations of land,

reporting on the prices of various types of land as prescribed in Decree No. 188/2004/NĐ-CP

dated November 16, 2004, of the Government regarding methods to determine land prices and price ranges for various types of land

Pursuant to Decree No. 188/2004/NĐ-CP dated November 16, 2004, of the Government regarding methods to determine land prices and price ranges for various types of land;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003, of the Government stipulating the functions, tasks, authorities, organizational structure of the Ministry of Finance;

After reaching consensus with the Ministry of Natural Resources and Environment, the Ministry of Finance hereby issues the following guidelines:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. This Circular guides the organization of the network for statistics and surveys, price investigations of land, and the compilation of reports on the aggregated prices of various types of land as prescribed by provincial People's Committees (hereinafter referred to as provincial People's Committees) and the actual market prices for the transfer of rights to use various types of land.

2. The purpose of the statistics, surveys, and price investigations of land is to closely monitor fluctuations in the actual market prices for the transfer of rights to use land, serving as a basis for competent authorities to decide on adjusting the price ranges for various types of land; publicly announcing specific land price lists on January 1st each year or adjusting specific land prices during the year according to the provisions of the law.

II. ORGANIZATION OF THE NETWORK FOR STATISTICS AND SURVEYS, PRICE INVESTIGATIONS OF LAND

Based on the assigned functions and tasks of the financial system from central to local levels: the network for statistics and surveys, price investigations of land, and the compilation of reports on the prices of specific types of land is organized into three levels, and each level has the following responsibilities:

1. The Price Management Department (Ministry of Finance) serves as the focal point assisting the Minister of Finance in compiling and statistically analyzing the prices of various types of land based on reports from provincial People's Committees; developing guiding documents on land price statistics; organizing and supervising the implementation of the network for statistics and surveys, price investigations of land, and the compilation of reports on the prices of specific types of land nationwide.

2. The Department of Finance serves as the focal point assisting provincial People's Committees in organizing the network for land price statistics at the local level down to districts, counties, towns, and cities within provinces (hereinafter collectively referred to as district level); coordinating with the Tax Inspection Bureau, the General Statistics Office, and the Department of Natural Resources and Environment to direct the organization of surveys, price investigations, and the deployment of staff to conduct surveys on the actual market prices for the transfer of rights to use land; compiling comprehensive reports on the prices of specific types of land periodically to be submitted to provincial People's Committees for submission to the Ministry of Finance as required.

3. The District Financial Planning Office takes the lead in coordinating with the Tax Inspection Branch, the Statistics Office, the Natural Resources and Environment Office, and the People's Councils of communes, wards, and towns to organize surveys, price investigations, and statistical analysis of the actual market prices for the transfer of rights to use various types of land within their jurisdiction; compiling comprehensive reports on the prices of specific types of land in their respective districts; submitting these reports to the District People's Committee for submission to the provincial People's Committee.

III. SURVEYS AND PRICE INVESTIGATIONS OF THE TRANSFER OF RIGHTS TO USE LAND

1. Organization of surveys and price investigations

Each year, provincial People's Committees proactively decide on plans to organize surveys, price investigations, and statistical analysis of the actual market prices for the transfer of rights to use land within their province, ensuring compliance with the timeframes for reporting to the Ministry of Finance as stipulated in Point 2.3, Clause 2, Section IV of this Circular.

2. Steps in surveys and price investigations

Units tasked with conducting surveys and price investigations of the actual market prices for the transfer of rights to use land must implement the following steps each time they conduct such activities:

2.1. Developing and printing survey forms: The Department of Finance organizes the printing of survey forms for the price investigation of the actual market prices for the transfer of rights to use land, uniformly applied throughout the provincial network in accordance with regulations issued by the Ministry of Finance accompanying this Circular; if provincial People's Committees need to collect additional information related to land prices, they may supplement separate forms but must ensure that all necessary information is provided consistently with the regulations of the Ministry of Finance.

2.2. Selecting survey points

Annually, based on the decision on plans to organize surveys, price investigations, and statistical analysis of the actual market prices for the transfer of rights to use land within their province made by provincial People's Committees and taking into account the actual situation locally, the Department of Finance leads and coordinates with the Department of Natural Resources and Environment, the Tax Inspection Bureau, the General Statistics Office, and the District Financial Planning Offices to develop plans for selecting survey points and the number of such points for each type of land in the locality to be reported to provincial People's Committees for approval.

Survey points selected must be representative of the type, region, and land fund of each district level. These points must have actual market prices for the transfer of rights to use land or rental land prices that are common in the market; specifically:

- For various types of land: annual crop land, perennial crop land, production forest land, aquaculture land; residential land, non-agricultural production and business land in rural areas.

If each type of land within a district unit has sufficient three regions (or only one or two regions): plains, midlands, mountainous areas as prescribed in Decree No. 188/2004/NĐ-CP dated November 16, 2004, of the Government regarding methods to determine land prices and price ranges for various types of land, then each type of land must select at least 50% of communes, wards, and towns within a district unit representing each region. The area of each type of land of the selected communes, wards, and towns within a district unit representing each region must account for 50% or more of the total area of the same type of land in the entire district.

During the selection process, it is necessary to pay attention to combining the selection of each category of land for annual crop cultivation, perennial crop cultivation, aquaculture, production forest land, which must have an area of at least 50% compared to the total area of the same category and type of land in the selected communes, wards, towns. For residential land, non-agricultural production and business land, and other non-agricultural lands in rural areas, it is also necessary to pay attention to combining the selection of each location with an area of at least 50% compared to the total area of each location within the total area of the same type of land in the selected communes, wards, and towns within the district.

- For salt-making land:

Select at least 50% of the communes, wards, and towns with salt-making land where the area of salt-making land accounts for more than 50% of the total area of salt-making land in the district. Each position of salt-making land must have an area accounting for at least 50% compared to the total area of each position within the total area of the same type of land in the selected communes, wards, and towns within each district.

- For residential land and non-agricultural production and business land in urban areas:

Select at least 50% of the wards and towns with each type of land mentioned above, where the area accounts for at least 50% compared to the total area of the same type of land in the selected wards and towns. Each position of each type of land mentioned above must have an area accounting for at least 50% compared to the total area of each position within the total area of the same type of land in the selected wards and towns.

2.3. Selection of subjects (land users) for land price investigation:

The Department of Finance and Planning at the district level shall take the lead, coordinating with the Tax Branch, Statistics Office, Natural Resources and Environment Office, People's Commune, Ward, and Town Committees to select subjects and the number of subjects who have the right to use land for specific land price investigations in each commune, ward, and town in accordance with the guidance on selecting survey points and conducting surveys as stipulated in Point 2.2, Clause 2, Section III of this Circular.

Do not select subjects for land price investigations who are land users without lawful land use rights according to the provisions of the law.

The number of subjects who have the right to use land and are surveyed and investigated about land prices in communes, wards, and towns must ensure that at least 50% of land users for each type, category, and position of land are issued investigation questionnaires.

2.4. Organizing training, investigation, and survey:

The Department of Finance shall take the lead, coordinating with the Tax Bureau, Statistics Bureau, Department of Natural Resources and Environment to organize training for staff from the Department of Finance and Planning, Tax Branch, Statistics Office, and Natural Resources and Environment Office at the district level before organizing investigations and surveys.

The Department of Finance and Planning shall take the lead, coordinating with the Tax Branch, Natural Resources and Environment Office, and Statistics Office at the district level to organize training for staff assigned to conduct investigations and surveys on land prices before organizing investigations and surveys.

The training content includes: objectives, requirements, plans, implementation measures; methods for selecting survey points and surveying subjects who need to be investigated; instructions on filling out investigation questionnaires; data processing, statistics, and report compilation...

Investigation officers shall disseminate and guide the selected land users on the content and method of filling out investigation questionnaires.

2.5. Issuing investigation questionnaires:

The Department of Finance and Planning at the district level shall receive and manage investigation questionnaires transferred from the Department of Finance to be distributed directly by investigation officers or in coordination with the People's Commune, Ward, and Town Committees to the selected land users for investigation.

- Questionnaire No. 1 - Agricultural Land: including annual crop land, perennial crop land, production forest land, aquaculture land, and other agricultural land;

- Questionnaire No. 2 - Salt-Making Land;

- Questionnaire No. 3 - Residential Land in Rural Areas;

- Questionnaire No. 4 - Non-Agricultural Production and Business Land in Rural Areas;

- Questionnaire No. 5 - Residential Land in Urban Areas;

- Questionnaire No. 6 - Non-Agricultural Production and Business Land in Urban Areas;

- Questionnaire No. 7 - Residential Land in Rural Areas along transportation routes, commercial zones, tourist areas, industrial zones.

3. Recording Investigation Questionnaires:

- Subjects receiving investigation questionnaires must fill in all contents as prescribed in the questionnaire.

- The transfer price recorded in the questionnaire is the actual common transfer price of land use rights; it is not the advertised price in transfers, forced transfer prices, or prices involving familial relationships, etc.

4. Collecting Investigation Questionnaires

After distributing the investigation questionnaires and informing the selected land users about the content and method of filling out the questionnaires, the organizations and individuals responsible for distributing the questionnaires as stipulated in Point 2.5, Clause 2, Section III of this Circular must collect all distributed questionnaires within 10 to 15 days for consolidation or transfer them to the District Department of Finance for consolidation and statistical analysis.

5. Processing Investigation Questionnaires

All collected investigation questionnaires must be reviewed by investigation officers in conjunction with the People's Commune, Ward Committees before consolidation; only those questionnaires that comply with regulations (fully filled out, no erasures, if there are erasures they must be signed next to the erased part by the collector, and all signatures in the confirmation section must be present) will be included in the statistical tables. If the investigation questionnaires do not meet the requirements specified in Point 1.2, Clause 1, Section IV of this Circular, the investigation officers may request the land users to complete the questionnaires properly for inclusion in the consolidation.

6. Consolidating Survey Data

After processing the investigation questionnaires, the Department of Finance and Planning at the district level shall organize the consolidation of data on the transfer prices of various types of land into statistical tables - Transfer Price Table of Land Use Rights at the district level (from Form 1a to Form 8a).

7. Retaining Investigation Questionnaires

The Department of Finance and Planning at the district level shall retain the survey forms at the Department of Finance and Planning for at least three years after collecting and utilizing information from the survey forms and compiling reports to the People's Committee at the district level.

IV. STATISTICAL RECORDING OF LAND PRICES AND COMPREHENSIVE REPORTS ON SPECIFIC TYPES OF LAND PRICES

1. Statistical recording of land prices:

1.1. Principles of statistical recording:

1.1.1. Recording of land prices prescribed by the State:

- Individuals and units assigned with the task of statistical recording must base their work on the price range of various types of land prescribed by the Government or the specific land prices decided annually and adjusted during the year by the People's Committee at the provincial level, to organize comprehensive data collection into the forms issued together with this Circular;

- If the People's Committee at the provincial level decides on a specific land price list for each district, county ..., then when recording land prices, it must be done according to the district, county ...;

1.1.2. Recording of actual market-based land transfer prices:

- Fully record the actual market-based transfer prices of various types of land; if there is no actual market-based land transfer price for a type of land, rental prices can be compiled simultaneously while noting this fact;

- The statistical data must be compiled from actual reports collected by the District Financial Departments from survey forms; if there are doubts about the survey forms, the Department of Finance and Planning at the district level must verify and cross-check them;

- Land price statistics are calculated from January 1, 2005.

1.2. Organization of land price statistics:

1.2.1. When organizing the recording of actual market-based land transfer prices, the Department of Finance and Planning at the district level must base its work on the aggregated data (from survey forms, actual data collection or through survey forms combined with actual data collection, inspection data...) to conduct the recording;

Based on the summary table of survey results, individuals and organizations assigned with the task of recording land prices at the district level must compile detailed statistical forms for each type of land issued together with this Circular, specifically as follows:

- For annual crop land, perennial crop land, production forest land, aquaculture land, record according to Form 1a;

- For salt-making land, record according to Form 2a;

- For rural residential land, record according to Form 3a;

- For urban residential land, record according to Form 4a;

- For non-agricultural production and business land in rural areas, record according to Form 5a;

- For non-agricultural production and business land in urban areas, record according to Form 6a;

- For rural residential land adjacent to main traffic routes, commercial zones, tourist areas, industrial zones, export processing zones, record according to Form 7a;

- For land in border areas between provinces, record prices according to Form 8a.

1.2.2. Provincial Finance Departments organize statistical recording:

- Record actual market-based land transfer prices within the entire province.

Based on the statistical reports submitted by the districts, organize the compilation of detailed statistical forms for each type of land from Form 1b to Form 7b issued together with this Circular, specifically as follows:

+ For annual crop land, perennial crop land, production forest land, aquaculture land, record according to Form 1b;

+ For salt-making land, record according to Form 2b;

+ For rural residential land, record according to Form 3b;

+ For urban residential land, record according to Form 4b;

+ For non-agricultural production and business land in rural areas, record according to Form 5b;

+ For non-agricultural production and business land in urban areas, record according to Form 6b;

+ For rural residential land adjacent to main traffic routes, commercial zones, tourist areas, industrial zones, record according to Form 7b;

- Record land prices prescribed by the People's Committee at the provincial level according to Forms 1c to 8c;

- Record annual and yearly adjusted land prices.

During the year or on January 1st each year, if the People's Committee at the provincial level issues a decision to adjust land prices in the locality, the Provincial Finance Department must fully record the specific land prices, locations... with detailed adjustments as per the decision but also include columns for old prices, new adjusted prices, and the percentage comparison between new and old prices.

Example: Annual crop land of Province N adjusted during the year or on January 1st each year as follows:

Unit of measurement:

1.2.3. The Price Management Bureau (Ministry of Finance) organizes statistical recording:

- Land price ranges prescribed by the Government for different periods;

- Land prices prescribed by the People's Committees at the provincial level throughout the country (lowest price, highest price, and common price for each type of land);

- Record the lowest price, highest price, and common price for each type of land in various localities.

1.3. Inspection of statistical recording:

1.3.1. Content of inspection of statistical recording

The content of inspection of statistical recording includes: checking initial records, methods of aggregation, reliability of data, statistical forms; inspecting reporting systems, comprehensive reports.

1.3.2. Authority to inspect:

- The Ministry of Finance inspects statistical data of the provinces.

- The People's Committee at the provincial level inspects statistical data of the Provincial Finance Department.

- The Provincial Finance Department inspects statistical data of the Department of Finance and Planning at the district level.

1.4. Responsibilities of individuals in land price statistical recording:

- The person preparing the form must be responsible before the head of the unit for any errors in the recorded statistics.

- The head of the unit is responsible for any errors in the aggregated data.

1.5. Handling violations in statistical recording:

Organizations and individuals assigned the responsibility of statistical recording who violate the regulations on statistical recording will be subject to administrative penalties according to the severity of the violation as stipulated in Decree No. 14/2005/NĐ-CP dated February 4, 2005 of the Government on administrative penalties for violations in the field of statistics.

2. Comprehensive Reports on Specific Types of Land Prices:

2.1. Organizations must submit consolidated reports on the prices of specific types of land:

2.1.1. The Financial Planning Department at the district level shall prepare consolidated reports on the prices of specific types of land within their respective districts and report to the provincial People's Committee in accordance with regulations.

2.1.2. The Department of Finance shall prepare consolidated reports on the prices of specific types of land within the province for submission to the provincial People's Committee to report to the Ministry of Finance in accordance with regulations.

2.1.3. The Price Management Agency shall prepare consolidated reports on the prices of specific types of land nationwide and report to the Minister of Finance in accordance with regulations.

2.2. Content of the report:

The consolidated report on the prices of specific types of land includes two parts:

+ An overall assessment of the situation regarding land transfer prices and actual land transfer prices in the local market (the situation, causes, comparative analysis of prices set by the provincial People's Committee with actual land transfer prices in the market; the effectiveness of measures to manage the land transfer market implemented by the provincial People's Committee locally...).

+ Tables summarizing statistical data that have been compiled in full according to the requirements issued together with this Circular.

2.3. Reporting time:

2.3.1. Annually, every six months, the provincial People's Committee shall submit consolidated reports on land prices in the locality to the Price Management Agency under the Ministry of Finance in accordance with Clause d, Paragraph 3, Article 16, Chapter IV of Decree No. 188/2004/NĐ-CP dated November 16, 2004 of the Government; specifically:

- The mid-year report shall be submitted to the Price Management Agency (Ministry of Finance) before June 15.

- The annual report shall be submitted to the Price Management Agency (Ministry of Finance) before December 15.

2.3.2. The provincial People's Committee shall specify the reporting time for consolidated reports on the prices of specific types of land within the district for the district People's Committee to submit reports to the provincial People's Committee to comply with the provisions of Subparagraph 2.3.1, Point 2.3, Paragraph 2, Section IV of this Circular.

3. Responsibilities of levels, sectors, and individuals in submitting consolidated reports on the prices of specific types of land.

3.1. Organizations implementing the tasks of submitting consolidated reports on the prices of specific types of land as stipulated in Point 2.1, Paragraph 2, Section IV of this Circular must strictly adhere to the regulations on reporting procedures (content, time...).

The consolidated report on the prices of specific types of land must be signed and stamped by the head of the agency specified in Point 2.2, Paragraph 2, Section IV of this Circular, who will bear responsibility for the report.

V. IMPLEMENTATION

1. Funding for investigations, surveys, and statistics on land transfer prices in localities shall be allocated from the local budget in accordance with Point e, Paragraph 3, Article 16 of Decree No. 188/2004/NĐ-CP dated November 16, 2004 of the Government on methods for determining land prices and price ranges for various types of land.

Annually, based on guidance documents on funding for investigations and surveys, the Financial Planning Department at the district level shall prepare budgets and allocate funds for investigation, survey, and training on land transfer price investigations, to be submitted to the district People's Committee for decision in accordance with the guidance of the Department of Finance.

Financial agencies at all levels shall base their budgets for investigations, surveys, and statistics on land prices, which have been decided by the provincial People's Committee, to ensure funding for these activities; guide the management, use, and settlement of investigation, survey, and training funds on land transfer prices in accordance with the Law on State Budget.

2. This Circular takes effect fifteen days after its publication in the Official Gazette.

3. During the implementation of this Circular, if any difficulties arise, the provincial People's Committee is requested to send a document to the Ministry of Finance for guidance on resolution./.