Circular No. 89/2024/TT-BTC abolishes part or all of certain Circulars in the field of land finance issued by the Minister of Finance before the Land Law 2024 and the Housing Law 2023 came into effect.

CIRCULAR
Repealing part or all of certain Circulars in the field of land finance issued by the Minister of Finance before the Land Law 2024 and the Housing Law 2023 came into effect.

Based on the Law on Enactment of Legislative Acts dated June 22, 2015;

Based on the Law Amending and Supplementing Certain Provisions of the Law on Enactment of Legislative Acts dated June 18, 2020;

Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and implementing measures of the Law on Legislative Regulatory Documents;

Pursuant to Decree No. 154/2020/NĐ-CP dated December 31, 2020 of the Government amending and supplementing some articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and implementing measures of the Law on Legislative Regulatory Documents;

Pursuant to Decree No. 59/2024/NĐ-CP dated May 25, 2024 of the Government amending and supplementing some articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and implementing measures of the Law on Legislative Regulatory Documents which has been amended and supplemented some articles according to Decree No. 154/2020/NĐ-CP dated December 31, 2020 of the Government;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the State Asset Management Department;

The Minister of Finance issues this Circular to repeal part or all of certain Circulars issued by the Minister of Finance before the Land Law 2024 and the Housing Law 2023 came into effect.

Repeal all of the following Circulars:

1. Circular No. 82/2021/TT-BTC dated September 30, 2021 of the Minister of Finance on customs supervision of imported goods transferred at border gates in cases where imported goods are congested or at risk of congestion at sea ports implementing social distancing according to Directive No. 16/CT-TTg dated March 31, 2020 of the Prime Minister on urgent measures to prevent and control the COVID-19 pandemic.

1. Circular No. 76/2014/TT-BTC dated June 16, 2014 of the Minister of Finance guiding certain provisions of Decree No. 45/2014/NĐ-CP dated May 15, 2014 of the Government on collecting land use fees;

2. Circular No. 332/2016/TT-BTC dated December 26, 2016 of the Minister of Finance amending and supplementing certain provisions of Circular No. 76/2014/TT-BTC dated June 16, 2014 of the Ministry of Finance guiding certain provisions of Decree No. 45/2014/NĐ-CP dated May 15, 2014 of the Government on collecting land use fees;

3. Circular No. 10/2018/TT-BTC dated January 30, 2018 of the Minister of Finance amending and supplementing certain provisions of Circular No. 76/2014/TT-BTC dated June 16, 2014 of the Ministry of Finance guiding certain provisions of Decree No. 45/2014/NĐ-CP dated May 15, 2014 of the Government on collecting land use fees;

4. Circular No. 77/2014/TT-BTC dated June 16, 2014 of the Minister of Finance guiding certain provisions of Decree No. 46/2014/NĐ-CP dated May 15, 2014 of the Government on collecting land rental fees and water surface rental fees;

5. Circular No. 333/2016/TT-BTC dated December 26, 2016 of the Minister of Finance amending and supplementing certain provisions of Circular No. 77/2014/TT-BTC dated June 16, 2014 of the Ministry of Finance guiding certain provisions of Decree No. 46/2014/NĐ-CP dated May 15, 2014 of the Government on collecting land rental fees and water surface rental fees;

6. Circular No. 11/2018/TT-BTC dated January 30, 2018 of the Minister of Finance amending and supplementing certain provisions of Circular No. 77/2014/TT-BTC dated June 16, 2014 of the Ministry of Finance guiding certain provisions of Decree No. 46/2014/NĐ-CP dated May 15, 2014 of the Government on collecting land rental fees and water surface rental fees;

7. Circular No. 207/2014/TT-BTC dated December 26, 2014 of the Minister of Finance stipulating the determination of land rental fees for agricultural and forestry companies using land for agricultural, forestry, and aquaculture purposes;

8. Circular No. 89/2017/TT-BTC dated August 23, 2017 of the Minister of Finance guiding certain provisions of Decree No. 35/2017/NĐ-CP dated April 3, 2017 of the Government on collecting land use fees, land rental fees, and water surface rental fees in Economic Zones and High-Tech Zones;

9. Circular No. 80/2017/TT-BTC dated August 2, 2017 of the Minister of Finance guiding the determination of the value of land use rights, land rental fees, and attached assets to be refunded when the State recovers land and the management and use of compensation funds managed and used by the State and the support funds when the State recovers land but does not compensate for land;

10. Circular No. 61/2022/TT-BTC dated October 5, 2022 of the Minister of Finance guiding the preparation, use, and settlement of budget funds for organizing compensation, support, and resettlement when the State recovers land;

11. Circular No. 124/2016/TT-BTC dated August 3, 2016 of the Minister of Finance guiding the management of proceeds from leasing, lease-purchase, and selling state-owned housing; payment of price differences when renting public service housing; and management of proceeds from leasing public service housing as prescribed in Decree No. 99/2015/NĐ-CP dated October 20, 2015 of the Government detailing and guiding the implementation of certain provisions of the Housing Law;

12. Circular No. 139/2016/TT-BTC dated September 16, 2016 of the Minister of Finance guiding exemptions from land use fees and land rental fees; refund or deduction of financial obligations for investors when investing in social housing; and methods for determining land use fees payable when buyers or lease-purchasers are permitted to resell social housing.

Article 2. Repeals part of the Circulars

Repeal the provisions on land allocation, land leasing, and preferential exemptions or reductions in land rental fees for projects in the field of socialization as stipulated in Clauses 3, 4, and 5 of Article 1 of Circular No. 156/2014/TT-BTC dated October 23, 2014 of the Minister of Finance on amending and supplementing certain articles of Circular No. 135/2008/TT-BTC dated December 31, 2008 guiding the implementation of Decree No. 69/2008/NĐ-CP dated May 30, 2008 of the Government on policies encouraging socialization in education, vocational training, health care, culture, sports, and environmental activities.

Article 3. Implementation Provisions

1. This Circular takes effect from the date of signature.

2. In cases where land users voluntarily advance compensation and clearance funds according to Article 15 of Decree No. 45/2014/NĐ-CP, Article 13 of Decree No. 46/2014/NĐ-CP dated May 15, 2024 of the Government and are deducted from land use fees, land rental fees, and water surface rental fees payable under the law before August 1, 2024, the financial authorities shall record the receipt and expenditure (account for revenue and expenditure of the state budget) of the compensation and clearance funds deducted from land use fees, land rental fees, and water surface rental fees payable under the state budget law.

In the case where the land user voluntarily advances compensation and clearance funds, which are deducted from the land use fee and land lease payment as prescribed by law from August 1, 2024 onwards, it shall be implemented in accordance with the guidance of the Ministry of Finance on organizing the annual state budget implementation plan in accordance with the State Budget Law.

3. The heads of units under the Ministry of Finance and other relevant agencies, organizations, units, and individuals shall be responsible for implementing this Circular./.