JOINT CIRCULAR No. 88/2016/TTLT-BTC-BTNMT ON THE DOCUMENTS AND PROCEDURES FOR RECEIVING AND CIRCULATING LAND USE RIGHT HOLDERS' FILES TO DETERMINE THEIR FINANCIAL OBLIGATIONS REGARDING LAND

JOINT CIRCULAR

Regulations on the dossier and procedures for receiving and circulating dossiers to determine financial obligations regarding land of land users

defines the financial obligations regarding land of the land使用者土地的财务义务的规定

Pursuant to the Law on Organization of the Government dated November 29, 2015;

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

Pursuant to the Law on Tax Administration dated November 29, 2006;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration dated November 20, 2012;

Pursuant to Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government detailing implementation of certain provisions of the Land Law;

Pursuant to the Government Decree No. 45/2014/NĐ-CP dated May 15, 2014 on collecting land use fees;

Pursuant to Decree No. 46/2014/NĐ-CP dated May 15, 2014 of the Government on land rent collection and water surface rent collection;

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 the Government Decree No. 21/2013/NĐ-CP dated March 4, 2013 on 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 Joint Circular stipulating the dossier and procedures for receiving and circulating dossiers to determine financial obligations regarding land of land users.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates the dossier and procedures for receiving and circulating dossiers to determine and collect land use fees, land lease fees, water surface lease fees according to the laws on land management and other taxes, fees, and charges related to land use of land users and owners of property attached to land.

Article 2. Applicability

1. Financial agencies, tax agencies, state treasuries at all levels.

2. Agencies receiving dossiers as prescribed in Article 60 of the Government Decree No. 43/2014/NĐ-CP dated May 15, 2014 include:

c) The People's Committee of communes.

d) One-stop service units as decided by the provincial people's committees.

đ) Land registration offices.

3. Land users, owners of property attached to land.

4. Other agencies, organizations, and individuals related to the matter.

Chapter II

SPECIFIC PROVISIONS

Section 1

REGULATIONS ON THE DOSSIER TO DETERMINE FINANCIAL OBLIGATIONS REGARDING LAND

Article 3. Dossier for determining financial obligations for cases where the State allocates land or leases land without using auction methods or changing land use purposes

1. Information transfer form for determining financial obligations regarding land according to Model No. 01/LCHS stipulated in the Appendix issued together with this Circular (original).

2. Stamp duty declaration form (original). Declaration form for non-agricultural land use tax corresponding to each case as prescribed by the laws on tax administration (original, if applicable).

3. Document from the land user requesting exemption or reduction of financial obligations regarding land (original) and copies of documents proving eligibility for exemption or reduction according to the laws (if applicable).

4. Documents specified in Clause 8 of this Circular for cases where deductions from land use fees or land lease fees payable are allowed according to the laws.

Article 4. Dossier for determining financial obligations for cases where certificates are issued upon recognition of land use rights for households and individuals currently using land.

1. Information transfer form for determining financial obligations regarding land according to Model No. 01/LCHS stipulated in the Appendix issued together with this Circular (original).

2. Stamp duty declaration form (original). Declaration form for income tax from real estate transfer according to the laws on tax (original, if applicable).

3. Document from the land user requesting exemption or reduction of financial obligations regarding land (original) and copies of documents proving eligibility for exemption or reduction according to the laws (if applicable).

Article 5. Documents for determining financial obligations in cases where land is assigned or leased through public auction

1. Information transfer form for determining financial obligations regarding land according to Model No. 01/LCHS stipulated in the Appendix issued together with this Circular (original).

2. Original declaration form for stamp duty. Original declaration form for non-agricultural land use tax corresponding to each case as prescribed by laws on tax administration.

3. Copy of the decision approving the auction result for land use rights issued by the competent state agency.

4. Documents specified in Clause 8 of this Circular for cases where deductions from land use fees or land lease fees payable are allowed according to the laws.

Article 6. Documents for determining financial obligations when registering additional assets attached to land; implementing changes in land use forms; extending land use periods; transferring, assigning, inheriting, or donating land use rights and assets attached to land.

1. Information transfer form for determining financial obligations regarding land according to Model No. 01/LCHS stipulated in the Appendix issued together with this Circular (original).

2. Original declaration form for stamp duty. Original declaration form for non-agricultural land use tax (if applicable), original declaration form for income tax from real estate transfer (except in cases where the transferor is a business entity with real estate trading functions) as prescribed by laws on taxation (original if applicable).

3. Original document of the land user requesting exemption or reduction of land-related financial obligations and copies of documents proving eligibility for such exemptions or reductions as prescribed by laws (copies if applicable).

4. Copies of documents proving eligibility for exemption from financial obligations as prescribed by laws (copies if applicable).

5. Copy of the real estate transfer contract as prescribed by laws or copy of the legal gift deed for real estate as prescribed by laws or copy of the inheritance contract (or other relevant documents) for real estate as prescribed by laws; Value-added tax invoice for cases where organizations transfer real estate (copy).

Article 7. Additional documents for determining financial obligations due to adjustments in detailed construction planning of projects or increases in land area subject to additional financial obligations.

1. Information transfer form for determining financial obligations regarding land according to Model No. 01/LCHS stipulated in the Appendix issued together with this Circular (original).

2. Original declaration form for stamp duty. Original declaration form for non-agricultural land use tax corresponding to each case as prescribed by laws on tax administration (original if applicable).

3. Decision or document of the competent state agency allowing adjustment of detailed construction planning of projects and proof of fulfillment of financial obligations as prescribed by laws (copy).

4. Original document of the land user requesting exemption or reduction of land-related financial obligations and copies of documents proving eligibility for such exemptions or reductions as prescribed by laws (if applicable).

5. Documents specified in Article 8 of this Circular for cases where deductions can be made from land use fees or land lease fees payable according to laws.

Article 8. Documents for determining deductions from land use fees or land lease fees payable.

1. For deductions that are proceeds from the transfer of land use rights:

a) Original document of the land user requesting deduction of proceeds from the transfer of land use rights from land use fees or land lease fees payable.

b) Contract or document of the transfer of land use rights as prescribed by laws at the time of transfer (copy).

c) Payment receipt for proceeds from the transfer of land use rights as prescribed by laws to the land user (copy).

2. For deductions that are voluntary advance payments for land clearance and compensation.

a) Original document of the land user requesting deduction of compensation and land clearance payments from land use fees or land lease fees payable.

b) Approved compensation and land clearance plan by the competent authority (copy).

3. For deductions that are payments made by the land user to the state budget to cover compensation and land clearance costs due to exemption or reduction of land use fees or land lease fees as prescribed by laws or due to annual land lease payments under Clause 1, Article 6 of Circular No. 77/2014/TT-BTC dated June 16, 2014, issued by the Minister of Finance guiding certain provisions of Decree No. 46/2014/NĐ-CP dated May 15, 2014 of the Government on land lease payments and water surface lease payments (hereinafter referred to as Circular No. 77/2014/TT-BTC).

a) Copy of the document of the competent state agency requiring the land user to pay into the state budget to cover compensation and land clearance costs.

b) Receipt of payment into the state budget (copy).

Section 2

PROVISIONS ON RESPONSIBILITIES AND PROCEDURES FOR INITIAL DETERMINATION OF LAND FINANCIAL OBLIGATIONS

PRELIMINARY DETERMINATION OF LAND FINANCIAL OBLIGATIONS

Article 9. Responsibilities of Land Users and Owners of Immovable Property Attached to the Land

1. Submit application files according to the guidelines of the file receiving agency when implementing administrative procedures related to land: land allocation, land leasing, change of land use purpose; issuance of certificates of land use rights, ownership of houses and other immovable property attached to the land (hereinafter referred to as certificate) upon recognition of land use rights; change of land use form, extension of land use period; registration of additional immovable property attached to the land and transfer, assignment, inheritance, gift of land use rights and immovable property attached to the land.

2. Submit the file to the file receiving agency specified in Clause 2, Article 2 of this Circular including the following documents:

a) Documents for implementing administrative procedures specified in Clause 1 of this Article.

b) Relevant documents serving the determination of financial obligations of land users specified in Articles 4, 5, 6, 7, and 8 of this Circular, except for the Information Transfer Form for Determining Land Financial Obligations established by the Land Registration Office (hereinafter referred to as the Information Transfer Form).

3. Accept notifications from tax authorities regarding the payment of financial obligations related to land use fees, land lease fees, water surface lease fees, and taxes, fees, and charges related to land as stipulated in this Circular.

4. Fully and timely pay all financial obligations according to the notification of the tax authority and must pay late payment penalties according to the laws on tax management for overdue financial obligations.

5. Bear legal responsibility for the truthfulness and accuracy of the information declared in the submitted file.

Article 10. Responsibilities of the File Receiving Agency

1. Guide land users to declare files; receive and check the completeness and consistency of information in the file. In case the file is incomplete, return it immediately on the same working day and guide the submitter to complete the file according to regulations. If the file is complete, accept it and circulate it according to the provisions of Clauses 2, 3, and 4 of this Article.

2. The file receiving agencies specified in Points a and b of Clause 2, Article 2 of this Circular shall be responsible for:

a) Review the file and submit it to the competent authority to issue decisions on land allocation, land leasing, and change of land use purpose as prescribed.

b) Take the lead and coordinate with the finance department and the tax authority to unify the method of determining land prices based on the object and value of the area subject to land use fees and land lease fees of the plot or area.

- In case the adjusted land price coefficient method is applied, transfer the decision on land allocation, land leasing, and change of land use purpose and relevant documents specified in Clauses 2, 3, and 4 of Article 3 of this Circular to the Land Registration Office.

- In case the direct comparison, income, discount, and surplus methods are applied, the Department of Natural Resources and Environment shall establish a land price plan to send to the local Land Price Appraisal Council chaired by the Finance Department for appraisal, and submit it to the provincial People's Committee for approval of specific land prices. Within two working days from the date of the provincial People's Committee's decision approving the land price, the Department of Natural Resources and Environment shall transfer the decision on land allocation, land leasing, and change of land use purpose, the decision approving the land price, and relevant documents specified in Clauses 2, 3, and 4 of Article 3 of this Circular to the Land Registration Office.

3. The file receiving agencies specified in Points c and d of Clause 2, Article 2 of this Circular shall be responsible for circulating the received files to the Land Registration Office for processing according to regulations.

4. The Land Registration Office shall be responsible for:

a) Establish the Information Transfer Form (including cases where land users directly submit files at the Land Registration Office and files transferred from agencies specified in Points a, b, c, and d of Clause 2, Article 2 of this Circular). Be responsible for the accuracy of the information recorded on the Information Transfer Form.

b) Implement classification of files for circulation as follows:

- For files without deductible amounts, circulate them to the tax authority.

- For files with deductible amounts, transfer them simultaneously to the tax authority and the finance department.

c) Provide additional information and files upon request of the tax authority or the finance department in cases where the files lack information or contain errors to determine financial obligations and deductibles from land use fees and land lease fees according to the law.

d) Submit applications to competent state authorities to issue certificates to land users according to the law after land users have completed their land-related financial obligations according to the notification of the tax authority.

Article 11. Responsibilities of Financial Authorities

2. Determine the amounts that the land user is entitled to deduct from the land use fee and land lease payment based on the documents transferred by the Land Registration Office.

Article 12. Responsibilities of Tax Authorities

1. Receive and examine the documents transferred by the Land Registration Office. In case of discovering errors or missing grounds for determining financial obligations, the tax authority shall request the Land Registration Office to determine or supplement information.

2. Receive information about the amounts that the land user is entitled to deduct from the land use fee and land lease payment transferred by the financial authority (if any).

3. Determine and issue the Notification on the financial obligations of the land user according to the corresponding Forms prescribed in the Appendices issued together with Circulars No. 76/2014/TT-BTC dated June 16, 2014, guiding certain provisions of Decree No. 45/2014/NĐ-CP dated May 15, 2014 of the Government on collecting land use fees; Circular No. 77/2014/TT-BTC dated June 16, 2014, guiding certain provisions of Decree No. 46/2014/NĐ-CP dated May 15, 2014 of the Government on collecting land lease payments and water surface lease payments and the provisions of the law on tax management. Notify the unit price of land lease according to Form No. 02/LCHS in the Appendix issued together with this Circular.

a) Each type of notification shall be made in four (04) copies to be sent: one copy to the land user, one copy to the Land Registration Office, one copy to the State Treasury, and one copy retained at the tax authority.

b) The time limit for determining and issuing the Notification is as follows:

- Not exceeding five working days from the date of receiving complete documents in cases where there are no amounts that the land user is entitled to deduct from the land use fee and land lease payment.

- Not exceeding three working days from the date of receiving the determination results of the amounts that the land user is entitled to deduct according to the law transferred by the financial authority in cases where there are amounts that the land user is entitled to deduct from the land use fee and land lease payment.

4. Regulations on sending the Notification to the land user are as follows:

Within no more than two (02) working days from the date of issuing the Notification on the financial obligations of the land user, the tax authority must transfer the Notification to the land user.

In cases where the Notification is sent by post office according to the address or contact number recorded in the Information Transfer Slip, it must be sent in the form of "guaranteed delivery".

In cases where the Notification is directly delivered to the land user, the handover must be recorded in the "Land Financial Obligation Notification Handover Book" according to Form No. 03/LCHS issued together with this Circular.

5. Coordinate with the State Treasury to monitor, urge, and update the results of the land user fulfilling their financial obligations according to criteria: amount paid, amount still owed, amount overdue.

6. Confirm that the person renting land from the State has completed the financial obligation regarding the annual land lease payment for cases where the advance payment for compensation and land clearance or the amount already paid into the state budget as stipulated in Clause 3, Article 8 of this Circular is converted into months and years of completed financial obligations according to Form No. 04/LCHS issued together with this Circular.

8. Complete the settlement of the land lease payment temporarily paid by the land user and issue the Notification of land lease payment submission according to Clause 3, Article 32 of Decree No. 46/2014/NĐ-CP dated May 15, 2014 of the Government on collecting land lease payments and water surface lease payments.

Article 13. Responsibilities of the State Treasury

1. Collect money according to the Notification issued by the tax authority and provide collection receipts to the payer.

2. Compare the amount and deadline recorded on the Notification issued by the tax authority to determine the number of overdue days, the amount still owed, and notify in writing immediately to the tax authority to calculate late payment charges and urge payment (if any). For cases where the tax authority has calculated the late payment charges, the collection authority shall base on the tax authority's calculation to immediately determine the late payment charges to collect if the land user continues to delay payment.

3. Open a record to track the receipt of Notifications of submission of financial obligations transferred by the tax authority to track the collection of money into the state budget.

Article 14. Procedures for transferring and receiving land-related financial obligation files between the Land Registration Office and the Tax Authority

2. The person receiving and the person handing over the files must sign the handover register in accordance with the following provisions:

a) The Land Registration Office shall transfer the files along with a list of file contents and components to be handed over to the Tax Authority.

b) For the Tax Authority:

- Each time it receives files transferred from the Land Registration Office, the recipient must check the completeness of each document within the file and record it in the "Handover Register for Land Financial Obligations," ensuring that the information includes: name of the land user, details of each document in the file, date of receipt, and signature confirmation of the file handover officer.

- Prepare a list of notifications for payment of financial obligations of the land user, attaching these notifications to be sent to the Land Registration Office for tracking and coordination in collection, including all necessary information: notification number, issuance date, name of the land user, and date of receipt of the notification.

Article 15. Procedure for circulating land financial obligation files in cases where land is granted or leased through auction

1. Based on the Decision approving the auction results issued by the competent state agency, the successful bidder shall declare the required documents in accordance with Clause 2, Article 5 of this Circular and submit them along with a copy of the Decision approving the auction results at the Land Registration Office. The maximum deadline for submitting the file is five working days from the date of the Decision approving the auction results.

2. The Land Registration Office shall prepare a Transfer Information Sheet for the financial obligations of the successful bidder and send it along with the documents specified in Clause 2, Article 5 of this Circular to the Tax Authority.

3. The Tax Authority shall determine the amount of the auction price and other financial obligations payable and notify the successful bidder, the Land Registration Office, and the State Treasury.

In cases where the auction rules do not specify a specific payment period for the auction price, the Tax Authority shall issue a notice of the payment period in accordance with the laws governing land use fees and land lease payments.

4. The successful bidder is responsible for paying the amount at the State Treasury (or an entity authorized by the State Treasury) in accordance with the deadline set forth in the notice issued by the Tax Authority.

If payment is made later than the deadline specified in the Tax Authority's notice, late payment penalties shall be imposed in accordance with tax management laws.

5. Based on payment receipts and the payment notice issued by the Tax Authority, the Land Registration Office shall submit an application to the competent state agency to issue a certificate to the successful bidder in accordance with the law.

Article 16. Procedure for circulating land financial obligation determination files of land users in cases of annual lease payments through public auction

1. Based on the Decision approving the auction result issued by the competent state agency, the successful bidder shall declare the required documents in accordance with Clause 2 and Clause 4, Article 5 of this Circular to be submitted along with the Decision approving the auction result (original copy) at the Land Registration Office. The maximum time limit for submitting the file is not more than five working days from the date of the Decision approving the auction result.

2. The Land Registration Office shall prepare a form to transfer information on the financial obligations of the successful bidder, together with the documents specified in Clause 2 and Clause 4, Article 5 of this Circular, to circulate according to Point b, Clause 4, Article 10 of this Circular.

3. Based on the file transferred by the Land Registration Office and the document from the finance authority determining the amount of compensation and clearance payment that the successful bidder must pay in advance as stipulated in Clause 1, Article 6 of Circular No. 77/2014/TT-BTC, the tax authority shall perform:

a) Determining the annual rent rate for inclusion in the Land Lease Contract, notifying the amount of land rent payable and other financial obligations (if any) to the successful bidder in accordance with the law.

b) Confirming the completion of the annual rent payment obligation made in advance by the successful bidder for compensation and clearance (if any).

4. Based on the Land Lease Contract, the Land Registration Office shall submit an application to the competent state agency to issue a certificate to the successful bidder in accordance with the law.

Section 3

INFORMATION EXCHANGE IN ELECTRONIC FORM WHEN DETERMINING LAND FINANCIAL OBLIGATIONS

ARTICLE 17. PROVISIONS ON INFORMATION EXCHANGE IN ELECTRONIC FORM WHEN DETERMINING LAND FINANCIAL OBLIGATIONS OF LAND USERS

Article 17. Provisions on exchanging information in electronic form when determining land financial obligations of land users

1. Information exchange in electronic form between the Land Registration Office and the tax authority to determine the financial obligations of land users shall be carried out when technical infrastructure and information technology systems have been established.

2. Information exchanged in electronic form includes:

a) Common directory system (for example: land plot location, address, land price, land user...)

b) Form to transfer information for determining land financial obligations;

c) Electronic files serving the determination of land financial obligations (if any);

d) Electronic files on financial obligations to be paid by land users.

đ) Information on the results of fulfilling financial obligations by land users.

e) Information on the processing results of each step in the procedure (if any).

3. Information exchanged as provided in Clause 2 of this Article must be accompanied by digital signatures in accordance with the law on electronic transactions.

4. In cases where technical infrastructure or information technology systems are not synchronized, unable to support information exchange in electronic form for determining financial obligations, the exchange of information between the Land Registration Office and the tax authority shall be conducted using paper files in accordance with regulations.

Article 18. Procedure for information exchange between the Land Registration Office and the tax authority when carried out through the electronic information system

1. The Land Registration Office receives the dossier, checks the completeness of the dossier of the land user, enters all information into the management application at the unit. Signs and transmits electronic information (including files) to serve the determination of financial obligations to the tax authority.

2. The tax authority determines the financial obligations of the land user. Signs and transmits electronic information on the financial obligations of the land user to the Land Registration Office.

3. The Land Registration Office prints the Financial Obligation Notice and transfers it to the dossier receiving agency to send (or deliver directly) to the land user.

4. Based on payment receipts and the Payment Notice from the tax authority, the Land Registration Office submits to the competent state authority to issue the certificate of title to the land user in accordance with the provisions of the law.

Chapter III

IMPLEMENTATION

Article 19. Transitional Provisions

2. For administrative procedures dossiers related to land of the land user that the dossier receiving agency has not yet transferred the financial obligation determination dossier to the tax authority before this Circular takes effect, implement the circulation of dossiers and responsibilities of the agencies according to the provisions of this Circular.

3. For administrative procedures dossiers related to land of the land user that the Land Registration Office has received before the establishment of the Land Registration Office (one level) but has not circulated the dossier to perform financial obligations before this Circular takes effect, after transferring the land user's dossier to the Land Registration Office, proceed with the circulation to determine land financial obligations according to the provisions of this Circular.

Article 20. Responsibility for Implementation

1. The People's Committee of provinces and centrally governed cities shall be responsible for issuing the procedure for circulating dossiers to determine financial obligations related to land of the land user in accordance with the guidance of this Circular, suitable to the actual conditions of the locality. In which, clearly define the time limit for dossier circulation among agencies to ensure that it does not exceed the total time limit for each type of land administrative procedure as prescribed by the Government.

2. The dossier receiving agency, the tax authority, the finance department, and the State Treasury have the responsibility to resolve dossiers to determine financial obligations related to land of the land user within the time limit stipulated in this Circular and specific regulations of the locality. Bear responsibility for the assigned tasks in cases where delayed processing causes damage to the State and the land user.

Article 21. Effective Date

1. This Circular takes effect from August 8, 2016.

During the implementation process, if there are difficulties, please promptly reflect them to the Ministry of Finance and the Ministry of Natural Resources and Environment for research and supplementary guidance by the People's Committees of provinces and centrally governed cities, relevant agencies, organizations, and individuals./.