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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No:
02/2015/TT-BTC
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Hanoi, January
05, 2015
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CIRCULAR
AMENDING AND SUPPLEMENTING THE MINISTER OF FINANCE'S
CIRCULAR NO. 48/2012 / TT-BTC DATED MARCH 16 , 2012 GUIDING THE DETERMINATION
OF THE STARTING PRICES AND FINANCIAL REGULATIONS IN LAND USE RIGHT AUCTIONS FOR
ALLOCATION OF LAND SUBJECT TO LAND LEVIES OR LAND LEASE
Pursuant to the Law on land No. 45/2013 /
QH13 dated November 29, 2013;
Pursuant to the Government's Decree No.
17/2010 / ND-CP dated March 4, 2010 on property auction;
Pursuant to the Government's Decree No.
44/2014 / ND-CP dated May 15, 2014 on land prices;
Pursuant to the Government’s Decree No.
45/2014 / ND-CP dated May 15, 2014 on the collection of land levies;
Pursuant to the Government's Decree No.
46/2014 / ND-CP dated May 15, 2014 on collection of land rents, water rents;
Pursuant to the Government’s Decree No.
215/2013 / ND-CP dated December 23, 2013 defining the functions, tasks,
entitlements and organizational structure of the Ministry of Finance;
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The Minister of Finance promulgates the
circular amending and supplementing the minister of finance's circular no.
48/2012 / TT-BTC dated march 16 , 2012 guiding the determination of the
starting prices and financial regulations in land use right auctions for
allocation of land subject to land levies or land lease (hereinafter referred
to as Circular No. 48/2012 / TT-BTC).
Article 1. Amending and
supplementing a number of articles of Circular No. 48/2012 / TT-BTC
1. Article 1 is amended as follows:
“1. This circular provides guidance on
determination of the starting prices and financial regulations in land use
right auctions for allocation of land subject to land levies or land lease as
prescribed in clause 1, article 118 of the Law on land in 2013
2. The determination of the starting prices and
financial regulations in auctions of rights to use land with properties
attached to State-owned land of agencies, organizations ,units and enterprises
(except for the withdrawal of the state due to re-arranging and settlement with
the working offices, non-business establishments , production and business
facilities) shall not be within the scope of regulation of this Circular.
"
2. Article 3 is amended and supplemented as
follows:
Article 3. Determination of the starting prices
in land use right auctions
1. Determination of the starting prices in land
use right auctions for allocation of land subject to land levies shall be as
follows
Starting
price in land use right auction (dong)
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Land area (m2)
x
Specific land
price (dong / m2)
Where:
a) The land area is the one levied as prescribed
by law on land levy ;
b) The specific land price is the price of the
land auctioned on its use purposes determined in the provisions in clause 1
article 4 of this Circular
2. The starting price in land use right auction
for land lease with lump-sum payment of land rent for the entire lease term
shall be determined as follows:
Starting price
in land use right auction (dong)
=
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x
Specific land
price (dong / m2)
Where:
a) Land area is the area of the land with
lump-sum payment for the entire lease term as prescribed in law on land rents
collection
b) Specific land price is the price of land
auctioned on its use purpose use with the same term prescribed in Clause 1,
Article 4 of this Circular.
3. Starting price in land use right auction for
land lease with annual payment shall be determined as follows :
Starting price in land use right auction (dong)
=
land area ( m2)
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Starting unit price(dong/ m2)
Where:
a) The land area is
the one of land with annual payments as prescribed in law on land rents
collection;
b) Starting unit price
shall be determined as follows:
Starting unit price(dong/ m2)
=
Lease land price (dong/ m2)
x
Percentage rate of lease land unit price (dong/ m2)
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d) Percentage rate (%) for determination of
lease land unit price shall be prescribed by the People’s Committee of the
central-affiliated cities and provinces (hereinafter referred to as the
provincial level) by areas , routes corresponding to each use purpose under the
provisions of clause 1 of Article 4 of the Government’s Decree No. 46/2014 /
ND-CP dated May 15, 2014 on the collection of land rent, water rent.
4. Starting price in land use right auction for
land lease of underground constructions (not underground part of the
construction on the ground) shall be determined according to the provisions of
Clauses 2 and 3 of this Article multiplied (x) by the percentage rate (%) of
lease land unit price for underground construction under the decision of the
People's Committee in provinces as prescribed in point c, clause 1 of Article 5
of the Government's Decree No. 46/2014 / ND-CP dated May 15, 2014 defining the
collection of land rent, water rent.
5. Starting price in land for lease’s use right
auction for land with water surfaces of group defined in Article 10 of the Land
Law 2013 shall be determined as follows :
a) For the area without water surfaces, the
starting price in land use right auction shall be determined as prescribed in
clauses 2,3 of this Article .
b) For the area with water surfaces, the
starting price in land use right auction shall be determined in accordance with
the provisions of Clauses 2, 3 of this Article multiplied (x) by the specified
fee level prescribed by the People's Committee in provinces in accordance with
the provisions at Point c, Clause 1, Article 6 of the Government’s Decree No.
46/2014 / ND-CP dated May 15, 2014 defining the collection of land rents and
water rents.
6. Total starting
price in land use right auction in case of properties attached to land
specified in point e, clause 1 of Article 118 of Land Law in 2013 shall be
determined as follows
Total starting price in land use right auction
(dong)
=
Starting price
in land use right auction (dong)
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Value of
attached properties
Where : a) The starting price of land use right
is the starting price in land use right auction shall be determined as
prescribed in clauses 1,2,3,4 and 5 of this Article ;
b) The value of properties attached to the land
is the one determined in accordance with Clause 3, Article 4 of this Circular.
"
3. Article 4 is amended and supplemented as
follows:
"Article 4. Determination of the specific
price, the price of land rent and properties attached with the land shall be a
basis for determining the starting price in land use right auction.
1. The Specific land prices as a basis for
determining the starting price in land use right auction for allocation of land
subject to land levies or land lease with lump-sum payment for the entire lease
term shall be the specific price decided by the People's Committee in provinces
and determined according to direct comparison method, collection method,
deduction method, surplus method prescribed in the Government's Decree No.
44/2014 / ND-CP dated May 15, 2014 defining land prices.
2. The land price in
land rents as a basis for determining the reserve unit price for land for
lease’s use right auction with annual payment shall be determined by the method
of adjustment coefficients specified in the Government's Decree No. 44/2014 /
ND-CP dated May 15, 2014 on land prices as follows:
The land price in land rent (dong/ m2)
=
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x
Land price adjustment coefficient
Where:
a) The land price specified in land price list
shall be the land price defined by the People's Committee in provinces at the
time of determining the starting price ;
b) The land price adjustment coefficient
promulgated by the People's Committee in provinces in point d Clause 1 of
Article 3 of the Ministry of Finance's Circular No. 77/2014 / TT-BTC dated June
16, 2014 guiding a number of articles of the Government's Decree No. 46/2014 /
ND-CP dated May 15, 2014 defining the collection of land rents, water rents.
3. The value of properties attached to land (
including: houses, constructions and other properties) shall be the remaining
actual value of the properties as a result of revaluation
The determination of the remaining actual value
of the assets must ensure conformity with reality, such value must not be lower
than the value of the new properties of the same type prescribed by the
People's Committee in provinces (if any) multiplied by the remaining quality rate
at the time of determining a starting price of properties attached to land.
4. Article 5 is amended and supplemented as
follows:
Article 5. Procedures and authority to determine
the starting prices in land use right auction
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a) The Chairman of the People's Committee in
provinces shall decide the starting price in land use right auction for
allocation of land subject to land levies or land lease ;
b) Based on the actual situation at the local,
the Chairman of the People's Committee in provinces shall authorize or devolve
to the Director of Finance Department in provinces, the Chairman of the
People's Committee in district to decide the starting price in land use right
within their competence;
2. The Agency assigned to take charge the land
use right auction shall submit the document of determination of the starting
price to the Department of Finance in provinces (in case the starting price
decided by the chairman of the People's Committee in provinces or the Director
of Finance Department in provinces) or Finance - Planning Division in districts
(if the starting price decided by the Chairman of the People's Committee in
district).
The starting price determination document shall
include:
a) A written request for determination of the
starting prices of the agency assigned to take charge the land use right
auction 01 original;
b) A plan for land use right auction approved by
the People's Committee of competent authorities : 01 copy;
c) A Cadastral document (information of area,
location, land use purpose, land lease form, land lease term, ...): 01 copy;
d)A document of the properties attached to land
auctioned (in case of land use right auction prescribed in point e, clause 1,
article 118 of the Law on Land ): 01 copy ;
dd) A decision on the land price of the People's
Committee in provinces (in the case of land use right auction for allocation of
land subject to land levies or land lease with lump-sum payment for the entire
lease term): 01 copy ;
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3. Based on the land area to collect land levies
and land rents; specific land price; documents of properties attached to land
and other documents provided by the agency assigned to take charge the land use
right auction; land price list, the percentage rate (%) for calculation of land
lease unit price, land price adjustment coefficient, percentage rate (%) to
calculate the land lease unit price to build underground constructions,
specific rates of land with water surfaces, the Department of Finance in
provinces (in case the reserve price decided by the chairman of the People's
Committee in provinces or the Director of Finance Department in provinces) or
the Division of Finance – Planning in districts (in case the starting price
decided by the Chairman of the People's Committee in districts) shall determine
the starting price of land use right auction as stipulated in Articles 3 and 2,
clause 3 of Article 4 of this Circular within 10 working days after receiving
the document of the starting price determination to request the competent
authorities for decision.
If the basis to determine the starting price is
insufficient, within 05 working days after receiving of the document, the
financial agency (Department of Finance in provinces, Division of Finance –
Planning in districts) must request in writing the agency submitting the
document to supplement it . After receiving the valid document, the deadline
for completion shall be 10 working days from the date of receipt of the
additional documents. "
5. Article 6 is amended as follows:
“ Article
6. Redetermining the starting prices
Principles, procedures and authority to
redetermine the starting prices shall be carried out as specified for
determining the starting price for the first time.
If the starting price must be re-determined in
case of using the adjustment coefficient method, the Department of Finance
shall take charge to determine the adjustment coefficient, request the People's
Committee in provinces for decision as prescribed as a basis for determining
the starting price. "
6. Article 6a is added after Article 6 as
follows:
Article 6a. Determination of lease unit price of
the land won auction in case of land lease with annual payment as a basis for
adjustment of land rents of the next stabilization period
Determination of lease unit price of the land
won auction in case of land lease with annual payment as a basis for adjustment
of land rents of the next stabilization period shall be as follows:
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=
Reserve unit price (dong/m2)
x
Value of use right of the land won auction (dong)
starting price in land use right auction (dong)
Article 2. Effect
1. This Circular takes effect from February 25,
2015.
2. Any problems arising in the course of
implement should be reported to the Ministry the Ministry of Transport for
study and coordination in resolution./.
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FOR
THE MINISTER
DEPUTY MINISTER
Nguyen Huu Chi