Joint Circular No. 87/2016/TTLT-BTC-BTNMT guiding the review of draft land price lists by the Land Price List Review Board and the review of land price schemes by the Land Price Review Board.

JOINT CIRCULAR

GUIDELINES FOR THE REVIEW OF THE DRAFT LAND PRICE TABLE BY THE LAND PRICE TABLE REVIEW BOARD AND THE REVIEW OF THE LAND PRICING SCHEME BY THE LAND PRICING REVIEW BOARD

The Government issues this Decree on management and development of industrial clusters.

Pursuant to the Law on Prices dated June 20, 2012;

On the basis of Decision No. 44/2014/NĐ-CP dated May 15, 2014, of the Government on land prices;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 21/2013/NĐ-CP dated March 4, 2013, promulgated by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Natural Resources and Environment;

The Minister of Finance and the Minister of Natural Resources and Environment issue this Circular to guide the review of the draft land price table by the Land Price Table Review Board and the review of the land pricing scheme by the Land Pricing Review Board.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular guides the VIETNAMESE VALUATION STANDARDS draft land price table d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency.", draft adjusted land price table (hereinafter referred to collectively as the draft land price table) of the Land Price Table Review Board; the review of the land pricing scheme, the adjustment factor pricing scheme to determine the compensation land price when the State expropriates land (hereinafter referred to collectively as the land pricing scheme) of the Land Pricing Review Board as prescribed in Decree No. 44/2014/ND-CP dated May 15, 2014 of the Government on land prices (hereinafter referred to as Decree No. 44/2014/ND-CP). d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." determining specific land prices using the adjustment factor pricing method prescribed in Point a Clause 2 Article 18 of Decree No. 44/2014/ND-CP shall not apply this Circular.

2. In case 1. Authorities with functions to establish, adjust the land price table, appraise specific land prices; organizations and individuals participating in the Land Price Table Review Board, the Land Pricing Review Board.

Article 2. Applicability

2. State agencies, organizations, and other individuals related to the activities of reviewing the draft land price table of the Land Price Table Review Board, reviewing the land pricing scheme d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency."of the Land Pricing Review Board. d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." Article 3. Responsibilities of the Land Price Table Review Board, the Land Pricing Review Board VIETNAMESE VALUATION STANDARDS 1. Adhere to the review procedures stipulated in this Circular;

2. Ensure independence d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." in professional expertise; honesty and objectivity during the d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency.".

review of the draft land price table, the land pricing scheme

and be responsible for the results of the review in the land price table review document, the land pricing scheme review document;

3. Maintain confidentiality in accordance with the provisions of the law. for Article 4. Responsibilities of the Chairman, Standing Members, and other members of the Land Price Table Review Board, the Land Pricing Review Board VIETNAMESE VALUATION STANDARDS a) Be accountable to the People's Committee of the province, centrally governed city (hereinafter referred to as the Provincial People's Committee) for the activities of the Board; d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." b) Issue the operational regulations of the Board; decide to establish the Working Group of the Board (if necessary);

c) Provide overall direction for the activities of the Board, Chair the Board and the Working Group of the Board (if any); Direct, assign tasks to the Standing Members and other members of the Board; urge and inspect the implementation of assigned tasks;

d) Convene and Chair or

1. Chairman of the Council:

authorize the Standing Members of the Board to convene and Chair meetings of the Board, direct Board members to prepare content for discussion at Board meetings; sign the review document of the draft land price table, the land pricing schemeướof the Board;

e) Handle proposals and recommendations from Board members;

f) Represent the Board to express opinions1. Fulfilling requirements stipulated in Article 13 of Decree No. 135/2021/NĐ-CP.of the Board on the draft land price table, the land pricing scheme when requested by the Provincial People's Committee.

2. Standing Members of the Board: of authority a) Carry out and be responsible for tasks assigned by the Chairman of the Board; d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." b) On behalf of the Chairman of the Board Chair and resolve matters within the Chairman's authority when authorized by the Chairman of the Board;

c) Sign delegated authority documents for the review of the draft land price table, the land pricing scheme

of the Board when authorized by the Chairman of the Board; VIETNAMESE VALUATION STANDARDS d) Chair the activities of the Working Group of the Board (if any) according to the assignment.

3. Members of the Board:

a) Work according to the Operational Regulations of the Board;

b) Fully participate in all meetings of the Board;

c) Study and contribute opinions on issues discussed in Board sessions; in d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." absence, have the responsibility to provide opinions in writing

;

d) Be individually responsible for tasks assigned by the Chairman of the Board and comply with the review regulations in this Circular;

e) Propose activities of the Board when necessary.

b) Attend all meetings of the Council;

c) Study and contribute opinions on issues discussed at Council sessions; in Not deposited into temporary account absence, they are responsible for submitting comments in a written notice writing;

d) Be personally responsible for tasks assigned by the Chairman of the Council and comply with the provisions on appraisal set forth in this Circular;

đ) Propose activities of the Council when necessary.

Article 5. Principles of Operation of the Land Price List Review Board and the Land Valuation Review Board

1. The Land Price List Review Board and the Land Valuation Review Board operate on the principle of collective responsibility. Members of the Board serve in兼任职务制度。

2. A meeting of the Board can only be convened when at least two-thirds of its members are present. Absent members must submit a written document to the Chairman of the Board explaining their absence before the meeting takes place.

3. The Board concludes based on the opinion of the majority of the members present who have voted and approved during the meeting. In case of equal votes, Not deposited into temporary account the decision shall be made according to the vote of the Chairman of the Board or the Standing Committee of the Board (in cases where the Chairman of the Board has delegated authority to the Standing Committee to chair the meeting). Members of the Board have the right to reserve their opinions if they disagree with the conclusion decided by the Board. Not deposited into temporary account 4. The content of the Board's meetings must be recorded in the Minutes of the Review Meeting, including the following basic contents: Legal basis for establishing the Board; the composition of the Board members attending the meeting; the content of the meeting, opinions of Board members; voting results of the Board including:

the review results, reserved opinions of Board members (if any), recommendations of the Board; names and signatures of Board members.uted5. The Board may use the seal of the province. 6. The Board ceases operations after completing the tasks specified in the decision to establish the Board.

Article 6. Archiving of Review Drafts of Land Price Lists and Land Valuation Plans of the National Assembly; people ||| 1. Documents to be archived for reviewing draft land price lists include:

a) The application file for the draft land price list as stipulated in Article 9 of this Circular;

b) Decision on establishing the Land Price List Review Board; decision on adjusting,

members of the Land Price List Review Board (if any); in the Field of Teachers and Educational Institution Managers c) Minutes of the Land Price List Review Board's review meeting; documents

the draft land price list; VIETNAMESE VALUATION STANDARDS d) Other relevant documents related to the review of the draft land price list.

2. Documents to be archived for reviewing land valuation plans include: MANAGEMENT AND USE OF DEPOSITS AT THE ENVIRONMENT PROTECTION FUND a) The application file for reviewing the land valuation plan as stipulated in Article 13 of this Circular;

b) Decision on establishing the Land Valuation Review Board; decision on adjusting, VIETNAMESE VALUATION STANDARDS members of the Land Valuation Review Board (if any);

c) Minutes of the Land Valuation Review Board's meeting;

d) Documents

the land valuation plan;

e) Other relevant documents related to the review of the land valuation plan (if any). MANAGEMENT AND USE OF DEPOSITS AT THE ENVIRONMENT PROTECTION FUND 3. The Department of Finance is responsible for archiving the files

in accordance with the laws on archiving. VIETNAMESE VALUATION STANDARDS Article 7. Budget for Reviewing Drafts of Land Price Lists and Land Valuation Plans VIETNAMESE VALUATION STANDARDS 1. The budget for the activities of the Land Price List Review Board, VIETNAMESE VALUATION STANDARDS the Land Valuation Review Board, and the Working Group of the Board (if any) is guaranteed by the state budget according to the current budget classification; it is arranged in the annual budget estimate of the Department of Finance and used in accordance with the law.

2. The Department of Finance is responsible for advising the provincial People's Council to specify detailed contents and expenditure levels for the activities of the Land Price List Review Board, the Land Valuation Review Board, and the Working Groups of these Boards (if any). For those expenditure items and levels that have been prescribed by competent authorities, the Department of Finance bases its advice on current regulations and actual conditions. For expenditure items and levels not yet regulated by existing laws, the Department of Finance bases its report on actual operational conditions to advise the provincial People's Council to ensure the principles of thrift and efficiency. d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." if issue).

3. The Department of Finance shall be responsible for storing files VIETNAMESE VALUATION STANDARDS in accordance with the laws on archiving.

Article 7. Appraisal budget for draft land price lists and land pricing schemes

1. The budget for the operation of the Council VIETNAMESE VALUATION STANDARDS price list, d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency."the Land Price Appraisal Council and the Council's Working Group (if any) shall be guaranteed by the state budget according to the current budget classification; allocated in the annual state budget estimate of the Department of Finance and used in accordance with the law.

2. The Department of Finance shall be responsible for advising of the National Assembly; provincial people's council to specify details of the contents and expenditure levels for the Council's land price list appraisal activities, land pricing schemes of the Land Price Appraisal Council, and the Working Groups of the Councils (if any). For expenditure items and levels that have been prescribed by competent authorities, the Department of Finance shall base its advice on current regulations and actual conditions for of the National Assembly; provincial people's council. For expenditure items and levels not yet regulated by current laws, the Department of Finance shall base its report on actual operational conditions to advise of the National Assembly; provincial people's council to establish regulations ensuring the principles of economy and effectiveness.

Chapter II

SPECIFIC PROVISIONS

Section 1. REVIEW OF THE PROPOSED LAND PRICE LIST

Article 8. Land Price Review Board

1. Based on actual conditions at the local level, of the National Assembly; 1. Fees for seed tree selection, recognition of mother trees, headstock trees, forest nursery gardens, and seedling forests (for activities conducted by local authorities). issues to the Head of the General Staff, Commander of the Military Region, Naval Zone Command, Director of the Enforcement Bureau establish the Land Price Review Board VIETNAMESE VALUATION STANDARDS in the form of a fixed board or a case-by-case board to review the proposed land price list at the local level.

2. The composition of the Land Price Review Board is regulated in Clause 4, Article 12 of Decree No. 44/2014/NĐ-CP. Representatives from organizations with the function of consulting land valuation participating in the Board must meet the conditions for practicing land valuation consulting as prescribed and not be those organizations that have been hired to build the land price list. Experts organization in land valuation participating in the Board must have at least five years of experience working in financial land management, price management, land management, or valuation appraisal. for in land valuation participating in the Board must have at least five years of experience working in one of the fields of financial land management, price management, land management, or valuation appraisal.

3. The Chairman of the Land Price Review Board decides to establish an Assistance Team for the Board (if necessary). The composition of the Assistance Team includes leaders from the Department and specialists from the Department of Finance, Department of Natural Resources and Environment, Tax Office, relevant agencies, and representatives from the Department of Finance serving as the Team Leader.

Article 9. Documents for Requesting Review of the Proposed Land Price List

The Department of Natural Resources and Environment is responsible for sending the documents requesting review of the proposed land price list to the Standing Committee of the Board VIETNAMESE VALUATION STANDARDS price list, d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency.". The documents for requesting review of the proposed land price list include:

1. A request document for reviewing the proposed land price list d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency.";

2. A report for on issuing the land price list d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency."; draft land price list d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." and a detailed report on building the land price list according to Clause 1, Article 20 of Circular No. 36/2014/TT-BTNMT dated June 30, 2014, issued by the Minister of Natural Resources and Environment detailing the methods for land valuation; building, adjusting the land price list Currency Exchange Agent No. 1 ; valuing d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency."and consulting land valuation d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." Format of the material (erased, poorly written and difficult to read, not in accordance with formatting standards) (hereinafter referred to as Circular No. 36/2014/TT-BTNMT); d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." 3. A document summarizing the opinions of participating departments, sectors, and related agencies;

4. Other relevant documents (if any).

Article 10. Review of the Proposed Land Price List

1. The Board

on land prices conducts VIETNAMESE VALUATION STANDARDS meetings according to the following contents: organization a) Reviewing the determination of village types, urban types; determining areas, locations

in building the land price list; d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." b) Reviewing the application of valuation principles

as prescribed in Clause 1, Article 112 of the Land Law in building the land price list; d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." c) Reviewing the application of land valuation methods as prescribed in Clauses 1, 2, 3, and 4 of Article 4 of Decree No. 44/2014/NĐ-CP in building the land price list;

of the draft land price list compared

d) Appraisal Health and social workers, village health workers when receiving or detecting warning signs from the community consistent to the land price range set by the Government, the results of market land price surveys, and the price differences in adjacent areas as prescribed in Clause 2, Article 13 of Decree No. 44/2014/NĐ-CP; in the Field of Teachers and Educational Institution Managers the content assessing the impact of the draft land price list on the situation

đ) Appraisal - society, investment environment, implementation of financial policies   land and income, the living conditions of households, individuals, and organizations using land. for d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." 2. Representatives from the Department of Natural Resources and Environment, organizations with the function of consulting land valuation

hired to conduct market land price surveys, build the land price list (if any) are responsible for explaining to the Board about the contents of the draft land price list when requested. d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." 3. Based on the minutes of the review meeting, the Chairman of the Board signs or the Standing Committee of the Board d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." on land prices signs on behalf of the review document on the land price list in the form of a notification of the review results sent to the Department of Natural Resources and Environment to complete the documentation for building the land price list to be submitted to the Provincial People's Committee.1. Fulfilling requirements stipulated in Article 13 of Decree No. 135/2021/NĐ-CP.4. The maximum time limit for reviewing and issuing the review document on the land price list shall not exceed twelve working days from the date of receiving all documents requesting

the draft land price list. VIETNAMESE VALUATION STANDARDS If it is necessary to extend the time

then the extended period shall not exceed five additional working days. VIETNAMESE VALUATION STANDARDS 5. The Assistance Team of the Board In case on land prices (if any) is responsible for preparing the assigned contents to propose and report to the Board VIETNAMESE VALUATION STANDARDS on land prices for consideration at the meeting to review the draft land price

list. VIETNAMESE VALUATION STANDARDS land price list (if any) shall be responsible for preparing the contents assigned to propose and report to the Council VIETNAMESE VALUATION STANDARDS land price list for consideration at the session to appraise the draft d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency.".

Article 11. Review of Draft Land Price Adjustment Table

1. The Department of Natural Resources and Environment shall be responsible for submitting the request file for review of the draft land price adjustment table to the Standing Committee of the Council in accordance with the provisions of Clause 9 of this Circular; simultaneously with the content of the request for review. d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." Adjusted land price list to the Council's Standing Body VIETNAMESE VALUATION STANDARDS price list, d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency.". Hồ sơ đề nghị VIETNAMESE VALUATION STANDARDS in accordance with Article 9 of this Circular; simultaneously consistent with the content requested for appraisal.

c) The VIETNAMESE VALUATION STANDARDS The draft land price adjustment table shall be implemented in accordance with the regulations on reviewing draft land price tables. Based on the actual land price adjustment situation, the Land Price Table Review Council shall conduct one or all of the review contents specified in Clause 1, Article 10 of this Circular. VIETNAMESE VALUATION STANDARDS one or all of the appraisal contents stipulated in Clause 1, Article 10 of this Circular.

3. Time limit for appraisal and issuance of documents VIETNAMESE VALUATION STANDARDS price list, d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." The time limit for reviewing and issuing the adjustment document shall not exceed seven working days from the date the Land Price Table Review Council receives the complete request file for reviewing the draft land price adjustment table.

Specifically Not deposited into temporary account Adjusting the entire land price d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." For the entire adjustment of the land price table, the time limit for reviewing and issuing the adjustment document for the land price adjustment table shall be carried out in accordance with the provisions of Clause 4, Article 10 of this Circular.

Section 2. REVIEW OF LAND PRICE SCHEME

Article 12. Land Price Review Council

1. Based on actual conditions at the local level, of the National Assembly; people ||| The provincial People's Committee decides to establish the Land Price Review Council in the form of a permanent council or a case-by-case council to review the draft land price scheme at the local level. d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." at the local level.

2. The composition of the Land Price Review Council is regulated in Clause 3, Article 16 of Decree No. 44/2014/ND-CP. Representatives of organizations with the function of consulting land valuation participating in the Council must meet the conditions for practicing land valuation consulting as prescribed and not belong to organizations with the function of consulting land valuation that have been hired to determine land prices. d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." in accordance with regulations and not belonging to organizations with the function of consulting to determine prices d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." hired to assess land Format of the material (erased, poorly written and difficult to read, not in accordance with formatting standards). Experts in land valuation participating in the Council must have at least five years of experience working in financial management, price management, land management, or land valuation review. for land price participating in the Council must have at least 05 years of experience working in financial d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." management, price management, land management, or land price appraisal.

3. The Chairman of the Council decides to establish an assisting team (if necessary). The composition of the assisting team includes leaders of the Departments of Finance, Natural Resources and Environment, Taxation, and related agencies, with the representative of the Department of Finance serving as the Team Leader. VIETNAMESE VALUATION STANDARDS price d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." decision to establish the Council's Working Group (if necessary). The composition of the Council's Working Group includes leaders of the Departments and specialists from the Department of Finance, Department of Natural Resources and Environment, Tax Department, relevant agencies, and representatives of the Department of Finance serving as the Team Leader.

Article 13. Request File for Reviewing the Land Price Scheme

The Department of Natural Resources and Environment is responsible for submitting the request file for reviewing the land price scheme to the Standing Committee of the Council. VIETNAMESE VALUATION STANDARDS land pricing scheme d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." to the Council's Standing Body VIETNAMESE VALUATION STANDARDS price d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency."The request file for reviewing the land price scheme includes:

1. A document requesting the review of the land price scheme.

2. A report on the land price scheme; draft of the land price scheme and explanatory report on the land price scheme in accordance with Clause 3, Article 30 of Circular No. 36/2014/TT-BTNMT; new rural areas 3. A document summarizing the opinions of relevant departments and agencies (if any).

3. A document summarizing the participation opinions of the Departments, sectors, and related agencies (if any);

Article 10. Review of the Proposed Land Price List

Article 14. Review of the Land Price Scheme

1. The Land Price Review Council organizes meetings to review the land price scheme according to the following contents: VIETNAMESE VALUATION STANDARDS land pricing scheme according to the following contents:

a) Reviewing the application of principles for determining land prices as stipulated in Clause 1, Article 112 of the Land Law in the development of the land price scheme;

b) Reviewing the application of land valuation methods as stipulated in Clauses 1, 2, 3, and 4 of Article 4 of Decree No. 44/2014/ND-CP in the land price scheme; VIETNAMESE VALUATION STANDARDS the application of the land valuation method as stipulated in Clause 5, Article 4 of Decree No. 44/2014/ND-CP in the land price adjustment coefficient scheme to determine compensation land prices when the State expropriates land.ograms anddetermining the adjustment factor for land prices to calculate compensation when the State expropriates d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency.";

c) Reviewing the suitability of information collected from surveyed parcels; the proposed land price scheme compared to market land prices and information in the land database. for plot d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." survey; comparing the proposed land pricing scheme with market land prices and information for land prices in the land database.

2. Representatives of the Department of Natural Resources and Environment, organizations with the function of consulting land valuation hired to carry out land valuation of the parcel to be valued (if any) are responsible for explaining to the Council about the land price scheme and the results of land valuation when requested. organization with the function of consulting to determine prices d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." đutedland valuation representatives authorized to sign the land price scheme in the form of a notification of the land price scheme review result. Within three working days, the Department of Natural Resources and Environment shall complete the land price scheme to submit to the provincial People's Committee for decision.

the draft land price list. VIETNAMESE VALUATION STANDARDS land price sign delegated authority documents VIETNAMESE VALUATION STANDARDS land pricing scheme in the form of announcing the results of the land pricing scheme appraisal. Within three working days, the Department of Natural Resources and Environment shall complete the land pricing d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." The time limit for reviewing and issuing the land price scheme document shall not exceed five working days from the date of receiving the complete request file for the land price scheme. In cases where the file is complex and requires extending the review period, the additional time shall not exceed five working days.

4. Time limit VIETNAMESE VALUATION STANDARDS and issuance of documents VIETNAMESE VALUATION STANDARDS Those responsible for preparing the contents assigned to propose and report to the Land Price Review Council for consideration at the meeting to review the land price scheme under this Circular shall be responsible. VIETNAMESE VALUATION STANDARDS land pricing scheme. In cases where complex files require extending the appraisal period, the additional time may not exceed five working days.

list. VIETNAMESE VALUATION STANDARDS price d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." This Circular takes effect from August 8, 2016. d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency." Provincial People's Committees are responsible for directing the implementation of this Circular. d) The tax authority shall base on the document issued by the competent state agency permitting the extension of the land use period to determine and notify the additional amount payable by the land user as prescribed in Points a and b of this Clause within fifteen days from the date of receipt of the land use period extension document from the competent state agency.".

Chapter III

IMPLEMENTING PROVISIONS

Article 15. Effective Date

2. The Price Management Department, in coordination with the General Department of Land Administration, is responsible for supervising the implementation of this Circular.

Article 16. Implementation Organization

1. of the National Assembly; provincial people's council shall be responsible for directing 3. The Department of Finance is responsible for advising the provincial People's Committee to issue the list of members of the Land Price Table Review Council, the Land Price Review Council, and the assisting team of the Council (if any) in accordance with the law. implementation of this Circular.

4. The Departments of Finance, Natural Resources and Environment, and other departments and sectors that are members of the Council are responsible for assisting in implementing this Circular at the local level. including computer-based multiple choice tests, urging the implementation of this Circular.

5. During the implementation process, if there are difficulties, agencies and individuals should reflect them to the Ministry of Finance and the Ministry of Natural Resources and Environment for guidance and resolution. of the National Assembly; provincial people's council shall issue the List of members of the Land Price List Appraisal Council, Land Price Appraisal Council, and the Council's Working Group (if any) in accordance with the law.

- Departments of Finance and Natural Resources and Environment of provinces and centrally-administered cities; of the National Assembly; 1. Fees for seed tree selection, recognition of mother trees, headstock trees, forest nursery gardens, and seedling forests (for activities conducted by local authorities). organization - Departments under the Ministry of Finance and the Ministry of Natural Resources and Environment;

- Official website of the Ministry of Finance and the Ministry of Natural Resources and Environment; organization - To be filed: Ministry of Finance, Ministry of Natural Resources and Environment, Price Management, Land Administration.