Circular No. 93/2002/TT-BTC on the regime for collection, payment, and management and use of land administration fees

CIRCULAR

Regulations on the collection, payment, and management of use of land administration fees

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Based on the Ordinance on Fees and Charges dated August 28, 2001, Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance, and Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges;

The Ministry of Finance stipulates the regulations on the collection, payment, and management of use of land administration fees as follows:

I- SCOPE OF APPLICATION AND AMOUNTS OF COLLECTION

1. Organizations, households, and individuals when being resolved by state agencies with competent authority or organizations authorized to handle land administration matters must pay land administration fees according to the provisions of this Circular.

2. The amounts of collection for land administration fees are specified as follows:

3. No land use right certificate issuance fee shall be collected from individuals and households with permanent residence in communes, villages in Zone III as per Decision No. 42/UB-QĐ dated May 23, 1997; Decision No. 21/1998/QĐ-UBDTMN dated February 25, 1998, and Decision No. 26/1998/QĐ-UB dated March 18, 1998 of the Minister, Chairman of the Committee for Ethnic Minorities and Mountainous Areas regarding the recognition of three mountainous and plain zones.

II- COLLECTION, PAYMENT, AND MANAGEMENT OF USE OF LAND ADMINISTRATION FEES

1. State agencies with competent authority as prescribed in Article 1 of the Law Amending and Supplementing Certain Provisions of the Land Law dated June 29, 2001 (hereinafter referred to as the collecting agency) must perform the following tasks:

a) Organize the collection and payment of land administration fees in accordance with the provisions of this Circular. Announce (or publicly post) the amount of land administration fees at the office of the fee collection agency. When collecting, issue a receipt for the land administration fee to the payer (the type of Receipt issued by the Ministry of Finance or authorized by the Provincial Tax Department where the land administration fee collection agency is located).

b) Maintain accounting records for the collection and payment of land administration fees in accordance with the current accounting and statistical system.

c) Register, declare, and pay land administration fees in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges.

d) Implement settlement of receipts for land administration fees and settlement of collection and payment of land administration fees with the directly managing tax authority in accordance with the management system of receipts and seals of the Ministry of Finance.

2. The land administration fee collection agency may retain 10% of the total amount of land administration fees collected before depositing it into the state budget to establish a reward fund and a welfare fund for staff directly involved in the collection of land administration fees. The average annual amount retained for each person in the two funds shall not exceed three months' salary if the collection amount for the year exceeds that of the previous year, and two months' salary if the collection amount for the year is lower than or equal to that of the previous year.

Each year, the land administration fee collection agency must prepare a budget and settle the collection and expenditure of land administration fees and submit it to the sectoral management agency, financial agency, and tax agency at the same level. After settlement in accordance with the regulations, any unspent land administration fees in the year will be carried over to the next year for continued expenditure in accordance with the prescribed regulations.

3. The total amount of land administration fees collected, after deducting the amount retained according to the ratio specified in point 2 above, the remaining amount (90%) must be deposited into the state budget (NSNN) as follows:

a) The land administration fee collection agency must declare to the directly managing tax authority about the number of receipts used, the amount of land administration fees collected in the previous month according to the form prescribed by the tax authority within the first five days of the following month. If there is no revenue generated in the month, a declaration must still be submitted to the tax authority.

The deadline for depositing into the NSNN shall not be later than the 15th day of the following month, recorded in the corresponding chapter, category, item, sub-item 047, sub-sub-item 02 of the NSNN (if the land administration fee collection agency is centrally managed, it shall be deposited into the central budget; if the land administration fee collection agency is locally managed, it shall be deposited into the local budget).

b) The directly managing tax authority has the responsibility to check the declaration, compare it with the receipts issued and used to accurately determine the amount of land administration fees collected and the amount due, and notify the land administration fee collection unit to settle with the NSNN according to the amount of land administration fees due as notified by the tax authority.

The land administration fee collection agency must settle the amount due to the budget according to the notification of the tax authority. If the payment is insufficient, it must continue to pay the outstanding amount into the budget according to the deadline stated in the notification. If the payment is excessive, it can be deducted from the amount due in the subsequent period.

III- IMPLEMENTATION ORGANIZATION.

This Circular takes effect from January 1, 2003. All previous regulations on land administration fees contrary to this Circular are abolished.

During the implementation process, if there are any difficulties, please promptly report them to the Ministry of Finance for supplementary guidance.