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THE
MINISTRY OF FINANCE
-------
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.:
48/2012/TT-BTC
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Hanoi,
March 16, 2012
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CIRCULAR
ON GUIDING THE DETERMINATION OF THE RESERVE PRICES AND
FINANCIAL REGULATIONS IN LAND USE RIGHT AUCTIONS FOR ALLOCATION OF LAND SUBJECT
TO LAND LEVIES OR LAND LEASE
Pursuant to the Government’s
Decree No. 17/2010/N-CP of March 04, 2010 on property auction;
Pursuant to the Government's
Decree No. 120/2010/ND-CP of December 30, 2010 amending, supplementing a number
of articles of the Government's Decree No. 198/2004/ND-CP of December 03, 2004
on land levy collection;
Pursuant to the Government's
Decree No. 121/2010/ND-CP of December 30, 2010 amending, supplementing a number
of articles of the Government's Decree No. 142/2005/ND-CP of November 14, 2005
on the collection of land rents, water surface rents;
Pursuant to the Government's
Decree No. 57/2002/ND-CP of June 03, 2002 detailing the implementation of the
Ordinance on Charges and fees; the Government's Decree No. 24/2006/ND-CP of
March 06, 2006 amending, supplementing a number of articles of the Government's
Decree No. 57/2002/ND-CP of June 03, 2002;
Pursuant to the Government's
Decree No. 118/2008/ND-CP of November 27, 2008 providing for functions, tasks,
powers and the organizational structure of the Ministry of Finance;
Pursuant to the Prime
Minister’s Decision No. 216/2005/QD-TTg of August 31, 2005 on the promulgation
of the Regulation on land use right auction for allocation of land subject to
land levies or land lease;
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Chapter I
GENERAL PROVISION
Article 1.
Scope of regulation
1. This Circular guides the
determination of the reserve prices and financial regulations in land use right
auctions for allocation of land subject to land levies or land lease in
accordance with law provisions on land.
2. The determination of the
reserve prices and financial regulations in auctions of rights to use land with
properties attached to State-owned land is implemented in accordance with the
Ministry of Finance’s Circular No. 137/2010/TT-BTC of September 15, 2010
providing for the determination of the reserve prices of State-owned properties
put up for auction and financial regulations of the Property Auction Council
(hereinafter referred to as the Circular No. 137/2010/TT-BTC) shall not be
subject to this Circular.
Article 2.
Subjects of application
1. Land funds development
organizations or agencies assigned by People’s Committees at competent level to
handle land use right auctions (hereinafter referred to as agencies assigned to
handle land use right auctions).
2. Property Auction Service
Centers, property auction enterprises prescribed in the Government's Decree No.
17/2010/ND-CP of March 04, 2010 on property auctions (hereinafter referred to
as professional auction organizations), Land Use Right Auction Councils.
3. Organizations, individuals
participating in land use right auctions.
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Chapter II
DETERMINATION OF THE
RESERVE PRICES OF RIGHTS TO USE LAND PUT UP FOR AUCTION
Article 3.
Principle of reserve price determination
1. The reserve prices of the
land use right auction for allocation of land subject to land levies or land
lease with lump-sum payment of land rents is determined so as to be close to
the actual prices of land use right transferring on the market in normal
conditions at the time the competent state agency make the decision on the land
auction by the new use purpose of the land plot put up for auction; such prices
must not be lower than the prices in the Land price list that provincial
People’s Committees promulgated as prescribed by law (hereinafter referred to
as land prices prescribed by provincial People’s Committees).
2. The reserve prices of the
land use right auction for land lease with annual payment is the unit prices of
land rents calculated by the land prices close to the actual prices of land use
right transferring on the market in the normal conditions at the time the
competent state agency makes the decision on the land auction by the new use
purpose of the land plot put up for auction multiplied (x) by the rate (%) of
the unit prices prescribed by provincial People’s Committees.
Article 4. Methods
for determining the reserve prices
1. The reserve price
determination is implemented in accordance with the Government’s provisions on
the methods for land price determination (direct comparison method, collection
method, deduction method, surplus method).
2. Other methods apart from
methods prescribed in clause 1 of this Article for determining the reserve
prices of land use rights must comply with the State provisions on methods for
valuation in the Vietnam’s Valuation Standard
Article 5.
Order, authority to determine the reserve prices
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a) Agencies assigned to handle
land use right auctions are responsible to send the dossiers requesting the
reserve price determination to the Service of Finance. A dossier includes:
- A written request for reserve
price determination;
- The Decision on approving the land
use plan;
- The Decision on approving land
funds put up for auction;
- The Decision on withdrawing
land;
- Price survey results (if any)
b) The Service of Finance shall
cooperate with Services, branches relating to reserve price determination to
submit to the President of the provincial People’s Committee for decisions as
follows:
- For land prices prescribed by
the provincial People’s Committee that are already close to the actual prices
of land use right transferring in the normal conditions, apply the land prices
prescribed by the provincial People’s Committee to the reserve prices.
- For land prices prescribed by
the provincial People’s Committee that are not close to the actual prices of
land use right transferring in the normal conditions, the reserve prices shall
be determined by one of the following two forms:
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+ In case the locality is not
able to hire a organization to valuate the price or the value of a small land
plot (calculated in accordance with the Price list promulgated by the
provincial People’s Committee by the types of land put up for auction): below
15 billion VND regarding centrally-affiliated cities; below 5 billion VND
regarding highland provinces, below 10 billion VND regarding the other provinces,
the Service of Finance shall report to the President of the provincial People’s
Committee for approving the cooperation with the Service of Natural Resources
and Environment, the Department of Tax and relevant agencies to determine and
submit to the President of the provincial People’s Committee to decide.
2. Order, authority to determine
the reserve prices for land use right auction for land lease with annual
payment:
a) Agencies assigned to handle
land use right auction are responsible to send the dossiers requesting the
reserve price determination to the Service of Finance. A dossier includes:
- A written request for reserve
price determination;
- The Decision on approving the
land use plan
- The Decision on approving land
funds put up for auction;
- The Decision on withdrawing
land;
- Price survey results (if any)
b) The Service of Finance shall
cooperate with relevant agencies to consider the suitability of the land prices
prescribed by the provincial People’s Committee in comparison with actual prices
on the market in normal conditions, determine the land prices used as the
reserve prices to organize auction and submit to the President of the
provincial People’s Committee for decisions as follows:
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- For land prices prescribed by
the provincial People’s Committee that are not close to the actual land use
right transferring prices in normal conditions, the reserve prices shall be
determined by one of the following two forms:
+ The Service of Finance shall
hire organizations eligible to conduct valuation; on the basis of prices
determined by the valuation organization, the Service of Finance shall preside
over and cooperate with the Service of Natural Resources and Environment, the
Department of Tax and relevant agencies to valuate and submit to the President
of the provincial People’s Committee to determine the reserve prices. The
selection of valuation organizations is implemented in accordance with law
provisions on valuation.
+ In case the locality is not
able to hire an organization to valuate the price or the value of a small land
plot (calculated in accordance with the Price list promulgated by the
provincial People’s Committee by the types of land put up for auction): below
15 billion VND regarding centrally-affiliated cities; below 5 billion VND
regarding highland provinces, below 10 billion VND regarding the other
provinces, the Service of Finance shall report to the President of the
provincial People’s Committee for approving the cooperation with the Service of
Natural Resources and Environment, the Department of Tax and relevant agencies
to determine and submit to the President of the provincial People’s Committee
for decisions.
Article 6.
Re-determining the reserve prices
For unsuccessful auctions due to
the high reserve prices, the agency assigned to handle land use right auctions
shall send written report to the Service of Finance to report to the President
of the provincial People’s Committee for considering and deciding the
re-determination of the reserve prices to organize another auction. Principles,
methods and order to re-determine the reserve prices are implemented in
accordance with the provisions on the first reserve price determination.
Chapter
III
LAND USE RIGHT AUCTION
COUNCIL
Article 7.
Conditions for establishing the land use right auction council
The land use right auction
council is established in the following conditions
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a) For centrally-affiliated
cities: the reserve prices for the entire project or the entire land is from
1,000 billion VND and above.
b) For highland provinces: the
reserve prices for the entire project or the entire land is from 300 billion
VND and above.
c) For the other provinces: the
reserve prices for the entire project or the entire land is from 500 billion
VND and above
The above value rates are
minimum rates. Basing on the actual conditions of the locality, the provincial
People’s Committee shall decide the specific value rates to form the basis for
establishing the Council but such values must not be lower than the
corresponding value rates stipulated above.
2. Rights to use complicated
land as prescribed by law.
3. Land plots that do not meet
the conditions prescribed in clause 1 and clause 2 of this Article without
being able to hire professional auction organizations to implement.
Article 8.
Authority to decide and establish the land use right auction council
1. The President of the People’s
Committee at the competent level making decisions on land use right auction
shall make the decision on establishing the land use right auction council to
conduct land use right auctions in special cases prescribed in Article 7 of
this Circular.
2. The composition of a Council
includes: The leader of the People’s Committee at the same level (or an
authorized person) is the President of the Council; the members are
representatives of agencies: Natural Resources and Environment, Finance,
Justice, Inspection, Construction, agencies assigned to conduct land use right
auctions and representatives of relevant agencies, organizations, units.
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FINANCIAL REGULATION IN
LAND USE RIGHT AUCTIONS
Article 9.
Budget funding sources ensuring land use right auctions
1. Budget funding sources
ensuring land use right auctions include:
a) State budget estimates
allocated to the Service of Finance and agencies assigned to handle land use
right auctions;
b) Fees for land use right
auction participation collected from auction participant prescribed in Article
10 of this circular;
c) The deposits of people
registering to participate in the auction but fail to participate in the
auction without being subject to force majeure, people who deny to purchase the
property after being announce the auction winners or violate the Regulation on
auction as prescribed in the Government's Decree No. 17/2010/ND-CP of March 04,
2010 on property auction;
d) Other valid budget funding
sources as prescribed by law.
2. Professional auction
organizations, auction councils are responsible to collect fees from
participants in land use right auctions, deposits of people registering to
participate in the auction prescribed in clause 1 of this Article, and such
collected fees and deposits are used to defray allowed expenses prescribed in
clause 2 Article 11 of this Circular in accordance with the Records on auction
contract liquidation; the remaining shall be transferred to agencies assigned
to handle land use right auctions to defray the other contents as prescribed in
Article 1 of this Circular.
Article 10.
Fee rates for participating in land use right auctions
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No.
Values
of land use rights by reserve prices
Maximum
rates
(VND/dossier)
1
From 200 million VND and under
100,000
2
From over 200 million to 500
million
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3
From over 500 million
500,000
2. For land use right auctions not
subject to clause 1 of this Article:
No.
Land
area
Maximum
rates
(VND/dossier)
1
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1,000,000
2
From over 0.5 ha to 2 ha
3,000,000
3
From over 2 ha to 5 ha
4,000,000
4
From over 5 ha
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In case the auction is not held,
organizations, individuals participating in property auction are reimbursed all
the fees paid within 02 working days as from the date scheduled to hold the
auction.
3. Depending on the specific
conditions of each locality, provincial People’s councils shall specifically
determine the appropriate fee rates for participating in land use right
auctions but must not exceed the fee rates prescribed in clause 1 and clause 2
of this Article.
Article 11.
Spending contents
1. Spending contents of the
Service of Finance of central-affiliated cities and provinces:
a) Expenses on land price
survey;
b) Expenses on hiring valuation
organizations to determine the reserve prices;
c) Expenses on land price
determination and re-determination;
d) Expenses on land valuation.
2. Spending contents for
organizing land use right auctions:
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b) Spending contents of the land
use right auction council:
- Expenses on establishing the land
use right auction dossier, publicly posting, announcing, receiving the dossier
registering to participate in auction, organizing property observation and
answering relevant enquiries;
- Expenses on the auction and
completing the result dossier of the land use right auction.
3. Spending contents of agencies
assigned to handle land use right auctions:
a) Expenses on measuring,
plotting, determining landmarks
b) Expenses on planning the land
use right auction;
c) Expenses on establishing the
dossier and implement procedures to handover land, relevant documents to the
auction winners in order to register the land use right certificate ;
d) Other expenses directly
relating to land use right auctions conducted by agencies assigned to handle
land use right auctions.
Article 12.
Expense rates
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2. Expenses on reserve price
determination:
a) Expenses on price survey must
comply with prescribed regulations on expenses on investigation appertaining to
non-business capital sources from the State budget;
b) Expenses on hiring valuation
organizations must comply with the contract between the Service of Finance and
the valuation organization or the results of valuation service tender;
c) For expenses without
standards, norms, unit prices prescribed by competent State agencies, the
Director of the Service of Finance shall make the decision on the spending but
must be in accordance with current financial management regulations of the
State and shall be responsible for such decisions.
3. Service expenses on the
professional auction organization must comply with provisions in Article 13 of
this Circular.
4. For other expenses without
standards, norms, unit prices prescribed by competent State agencies, the Heads
of agencies assigned to handle land use right auctions shall make the decision
on the spending, except for the spending contents for the reserve price
determination, but must be in accordance with current financial management
regulations of the State and shall be responsible for such decisions.
Article 13.
Expenses on land use right auction services paid to the professional auction
organization
Expense rates for land use right
auction services paid to the professional auction organizations in cases of
successful auctions are prescribed as follows:
No.
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Expense
rates
1
From 1 billion and under
15 million VND + 1% of the
difference between the land use rights value determined by the auction
winning prices and the reserve prices
2
From over 1 billion to 5
billion
25 million VND + 1% of the
difference between the land use rights value determined by the auction
winning prices and the reserve prices
3
From over 5 billion to 10
billion
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4
From over 10 billion to 50
billion
45 million VND + 1% of the
difference between the land use rights value determined by the auction
winning prices and the reserve prices
5
From over 50 billion to 100
billion
55 million VND + 1% of the
difference between the land use rights value determined by the auction
winning prices and the reserve prices
6
From over 100 billion
65 million VND + 1% of the
difference between the land use rights value determined by the auction
winning prices and the reserve prices
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3. For unsuccessful land use
right auctions, the professional auction organizations shall be paid for the
actual and reasonable expenses prescribed in clause 1 Article 43 in the
Government's Decree No. 17/2010/ND-CP of March 04, 2010 on property auction,
but such expenses must not exceed the expense rates of a successful auction.
4. For an auction contract that
includes many land plots that a part thereof is not successful, it is necessary
to determine the rate (%) of successful auction and the rate (%) of
unsuccessful auction according to the reserve prices to determine the expenses
paid to the professional auction organization as prescribed in clause 2 and
clause 3 of this Article
5. Expenses of auction services
paid for professional auction organizations are determined in the Records on property
auction contract liquidation.
Article 14.
Establishing budget estimates, using and balancing expenses on land use right
auctions
1. The Service of Finance
(regarding expenses on determining the reserve prices), agencies assigned to handle
land use right auctions (regarding other expenses) shall base on the income
rates, spending contents, expense rates prescribed in Articles 9, 10, 11, 12
and 13 of this Circular and the estimated work load to establish budget
estimates for the expenses of land use right auctions, submit to the President
of the People’s Committee at the competent level for approval.
2. The Service of Finance,
agencies assigned to handle land use right auctions are responsible to manage,
utilize the expenses on land use right auctions as prescribed by law.
3. The Service of Finance,
agencies assigned to handle land use right auctions are responsible to report
the balance of expenses on land use right auctions in accordance with law
provisions on managing, utilizing the State budget.
Article 15.
Managing deposits of people registering to participate in land use right
auctions
1. Professional auction
organizations, Councils of land use right auction shall only collect deposits
of people registering to participate in land use right auctions within 04
working days before the date of the auction.
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3. During the time keeping the
deposits, the professional auction organizations or the Councils of land use
right auction are responsible for ensuring the security of the deposits.
Depending on the specific
conditions, the professional auction organization shall apply preserving
methods: keeping at the auction organization, in transaction bank account of
the auction organization or send to the State Treasury. The Council of land use
right auction shall implement preserving measures: keeping at the standing agency
of the Council or send to the State Treasury.
For deposits kept in the
transaction bank account of the auction organization, the arising interest (if
any) and transaction expenses paid to the bank relating to the deposits shall
be managed, utilized in accordance with financial regulations applying to
non-business units (regarding Property Auction Service Centers) or financial
mechanism applying to enterprises (regarding property auction enterprises).
Article 16.
Remitting money collected from land use right auctions
Organizations, individuals
winning land use right auctions for allocating land subject to land levies or
land lease are responsible to remit the auction winning money to the State
budget in accordance with law provisions on collecting land levies and
collecting land rents.
Chapter V
IMPLEMENTATION
ORGANIZATION
Article 17.
Implementation organization
1. This Circular takes effect on
May 01, 2012
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FOR
THE MINISTER
DEPUTY MINISTER
Nguyen Huu Chi