Circular No. 92/2007/TT-BTC guiding the determination of land usage fees and land transfer fees paid with state budget origin

CIRCULAR

OF THE MINISTRY OF FINANCE NUMBER 92/2007/TT-BTC DATE JULY 31, 2007
GUIDELINES FOR DETERMINING THE AMOUNT OF LAND USE FEE AND THE AMOUNT PAID FOR LEGAL TRANSFER OF LAND USE RIGHTS WITH A SOURCE FROM THE STATE BUDGET

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Pursuant to the Land Law 2003 and the guiding documents for implementing the Land Law 2003, the Ministry of Finance guides the determination of the amount of land use fee and the amount paid for legal transfer of land use rights with a source from the state budget as follows:

1. Scope of application: This Circular guides the determination of the source of the land use fee already paid to the state budget when the State allocates land or changes the purpose of land use, and the amount paid for legally transferring land use rights.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

2.1 Enterprises in which the State holds 100% of the charter capital, including:

a) Independent state-owned enterprises;

b) State-owned corporations;

c) Independent accounting member companies;

d) Limited liability companies with one member.

2.2 Economic organizations (excluding enterprises):

a) Economic organizations established by the State's decision as public service units;

b) Economic organizations not established by the State's decision as non-public service supply bases.

3. The source of the land use fee already paid to the state budget when the State allocates land or changes the purpose of land use, and the amount paid for legally transferring land use rights is determined as follows:

3.1 The land use fee already paid to the state budget and the amount paid for transferring land use rights are determined to have a source from the state budget in the following cases:

a) Enterprises and economic organizations that are allocated land with payment of land use fees, while at the same time receiving funds from the state budget to pay the land use fee and the transfer price of land use rights, without having to record state capital or debt to the state;

b) The State allocates land without collecting land use fees for enterprises and economic organizations, and these enterprises and economic organizations do not need to record state capital or debt to the state budget;

c) The State allocates land with payment of land use fees but exempts enterprises and economic organizations from paying the land use fee;

d) State-owned companies or limited liability companies with one state member converted from state-owned companies use development investment funds to pay the land use fee and the transfer price of land use rights;

3.2 Cases not included in Clause 3.1 of this Circular are determined to not have a source from the state budget.

4. Authorities and organizations with the authority to confirm the source of the amount paid for land use as follows:

a) The Ministry of Finance for enterprises and economic organizations established by central ministries, sectors, or the Prime Minister;

b) Provincial Department of Finance for enterprises and economic organizations established by provincial People's Committees or economic organizations not established by the State;

c) For limited liability companies with one member, confirmation is made by the owner's representative; independent accounting member companies of state-owned corporations are confirmed by the Board of Directors of state-owned corporations.

5. Documents for confirming the amount paid for land use without a source from the state budget:

5.1 For enterprises and economic organizations established by the State, the documents include:

a) A letter requesting confirmation from the enterprise or economic organization, explaining the source of the amount paid for land use without a state budget source;

b) Payment receipts or contracts and contract termination agreements for transferring land use rights;

c) Documents proving that the enterprise did not use development investment funds to pay the land use fee and the transfer price of land use rights;

d) Other relevant documents proving that the enterprise or economic organization did not use state budget funds to pay the land use fee to the State when being allocated land or legally transferring land use rights, and changing the purpose of land use (if applicable).

5.2 For economic organizations not established by the State, the documents include:

a) A letter requesting confirmation from the economic organization, explaining the source of the amount paid for land use without a state budget source;

b) Payment receipts or contracts and contract termination agreements for transferring land use rights;

c) Documents proving that the economic organization used its own capital, borrowed capital, or capital in settlement to pay the land use fee to the State when being allocated land or legally transferring land use rights, and changing the purpose of land use;

d) Other relevant documents proving that the economic organization did not use state budget funds to pay the land use fee to the State when being allocated land or legally transferring land use rights, and changing the purpose of land use (if applicable).

6. Procedures for confirming the source of the amount paid for land use:

6.1 Enterprises and economic organizations prepare documents for confirming the source of the amount paid for land use according to Clause 5 of this Circular. Enterprises and economic organizations bear legal responsibility for the accuracy of the sources of the amount paid for land use with a state budget source or without a state budget source.

6.2 Within ten working days from the date of receipt of valid documents, authorities responsible for confirming the source of the amount paid for land use shall confirm. If they do not confirm, they must provide a written response stating the reasons.

7. This Circular takes effect fifteen days after its publication in the Official Gazette and replaces Circular No. 23/2006/TT-BTC dated March 24, 2006 of the Ministry of Finance. In the course of implementation, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and resolution.