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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