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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 80/2017/TT-BTC
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Hanoi, August 02, 2017
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CIRCULAR
ON GUIDELINES FOR DETERMINING VALUE OF LAND USE RIGHTS, LAND
RENTAL AND PROPERTY PERTAINING TO LAND REFUNDED WHEN THE STATE EXPROPRIATES
LAND AND MANAGEMENT AND USE OF COMPENSATION FOR PROPERTY ALLOCATED BY THE
STATE, AND SUPPORT COSTS WHEN THE STATE EXPROPRIATES LAND WITHOUT COMPENSATION
FOR LAND
Pursuant to the Land
Law No. 45/2013/QH13 dated November 29, 2013;
Pursuant to the Law on
State budget No. 83/2015/QH13 dated June 25, 2015;
Pursuant to the
Government’s Decree No. 01/2017/ND-CP dated January 06, 2017 on amendments to
certain Decrees specifying implementation of the Land Law;
Pursuant to the
Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks,
power and organizational structure of the Ministry of Finance;
At the request of the
Director of the Public Property Management Department,
The Minister of
Finance promulgates a Circular on guidelines for determining value of land use
rights, land rental and property pertaining to land refunded when the State
expropriates land and management and use of compensation for property allocated
by the State, and support costs when the State expropriates land without
compensation for land.
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GENERAL
PROVISIONS
Article
1. Scope
This Circular provides
guidelines for determining value of land use rights, land rental and property pertaining
to land refunded when the State expropriates land and management and use of
compensation for property allocated by the State, and support costs when the
State expropriates land without compensation for land specified in the
Government’s Decree No. 01/2017/ND-CP dated January 06, 2017 on amendments to
certain Decrees specifying implementation of the Land Law (hereinafter referred
to as "Decree No. 01/2017/ND-CP”).
Article
2. Regulated entities
1. Land users having
their land expropriated due to violations against regulations on land mentioned
in Points c and g Clause 1 Article 64 of the Land Law.
2. Land users voluntarily
returning their land stated in Point c Clause 1 Article 65 of the Land Law.
3. Land users having
their land expropriated and leased out by the State with collection of annual
land rental if paid in advance for several years stated in Clause 3 Article 4
of the Decree No. 01/2017/ND-CP.
4. State authorities,
public service providers, socio-political organizations, socio-political-professional
organizations, social organizations, socio-professional organizations
(hereinafter referred to as “authorities and organizations") and
state-owned enterprises (enterprises having 100% of charter capital hold by the
State) having their land expropriated and eligible for receiving compensation
for property that the State assigns to manage and use; authorities,
organizations and state-owned enterprises having their land expropriated and
eligible for receiving support costs specified in Clause 4 Article 4 of the
Decree No. 01/2017/ND-CP.
5. Other relevant
authorities, organizations and individuals.
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SPECIFIC
PROVISIONS
Article
3. Determination of the remaining value of property pertaining to land that has
been legally established according to regulations of law without provision of
the state budget to return to property owners when the State expropriates land
due to violations against regulations of law on land (providing
guidelines for Clause 1 Article 18a of the Government’s Decree No. 47/2014/ND-CP
dated May 15, 2014 – added in Clause 2 Article 4 of the Decree No.
01/2017/ND-CP).
1. Provincial People's
Committees shall consider each circumstance to make a decision on returning the
remaining value of property pertaining to land to land users having their land
expropriated due to violations against regulations on land mentioned in Points
c and g Clause 1 Article 64 of the Land Law.
2. The determination of
the remaining value of property pertaining to land to return to property owners
mentioned in Clause 1 this Article shall be carried out from the time the State
expropriates land.
3. The remaining value of
property pertaining to land stated in Clause 2 this Article means the total
remaining value of each piece of property pertaining to land. The remaining
value of each piece of property pertaining to land shall be determined as
follows:
b) The remaining value of
houses, buildings or other construction works pertaining to land (hereinafter
referred to as "construction works pertaining to land”) shall be
determined as follows:
Remaining value of the construction work pertaining to
land
=
Rate (%) of the remaining quality of the construction
work pertaining to land
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New construction price of the construction work
pertaining to land
In which:
- Rate (%) of the
remaining quality of the construction work pertaining to land shall be
determined as follows:
Rate (%) of the remaining quality of the construction
work pertaining to land
= 1 -
Duration that the construction work pertaining to land
has been used
Duration that the depreciation applies to the
construction work pertaining to land
- The new construction
price of the construction work pertaining to land shall be determined as
follows:
New construction price of the construction work
pertaining to land
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New construction price/m2 of the construction
work pertaining to land with corresponding standards issued by ministries in
charge (or regulated by the local area) applying at the time of land
expropriation
x
Construction area of the construction work pertaining to
land
If the construction work
pertaining to land is expropriated partially and the remainder is not longer
used, the value of refund shall be equivalent to the remaining value of the
entire construction work pertaining to land; if the construction work
pertaining to land is expropriated partially but the remainder is still available
to use, the value of refund shall be equivalent to the value of the
construction work pertaining to land expropriated and costs of repairing and
completing the remainder under corresponding specifications of the construction
work pertaining to land before it is demolished.
In the case where the
construction work pertaining to land fails to meet requirements for
specifications issued by ministries in charge or has not included in specific
regulations of local authority, the provincial People’s Committee shall assign
a relevant law enforcement authority to determine the remaining value of the
construction work pertaining to land in accordance with regulations of law and
actual conditions of the province.
4. A financial authority
(under the level having the power to expropriate land) shall take charge and
cooperate with relevant authorities in setting up a council to determine the
remaining value of the property pertaining to land specified in Clause 3 this
Article; and submit it to the People’s Committee of the same level for
approval. The financial authority may hire a price evaluation organization to
determine the remaining value of the property pertaining to land specified in
Clause 3 this Article if necessary; take charge and cooperate with relevant authorities
in assessing the remaining value thereof determined by the price evaluation
organization and submit it to the People’s Committee of the same level for
approval.
5. Expropriated land
(including property pertaining to land) shall be allocated or leased out in the
form of auction under regulations of law on land.
a) The initial bid shall
include the value of land use rights and land rental determined according to
regulations of law on collection of land levy, land rental and water surface rental
and the remaining value of the property pertaining to land stated in Clause 3
and Clause 4 this Article.
b) The proceeds earned
from the auction after deducting costs related to the auction shall be used to:
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- transfer to the state
budget under regulations of law on state budget for the remaining amount of
proceeds.
6. If expropriated land
is allocated or leased out in the form of an auction stated in Clause 2 Article
118 of the Land Law, apart from the payment for land levy or land rental
specified in regulations of law on collection of land levy, land rental and
water surface rental, the land recipient and land lessor shall refund the
remaining value of the property pertaining to land stated in Clause 3 and
Clause 4 this Article to the property owner from the day on which the State
allocates or leases out land to the land recipient and land lessor.
7. If the State uses
expropriated land for the purposes of national security, national and public
interests, funding for refunding the remaining value of the property pertaining
to land specified in Clause 3 and Clause 4 this Article shall be included in
funding for the project execution and:
a) Ministries and central
government authorities shall ensure sources of refund for projects that they
invest in;
b) Provincial People’s
Committees shall ensure sources of refund for projects that they invest in.
Article
4. Determination of the value of land use rights, land rental, remaining value
of the property pertaining to land to refund to land users if they voluntarily
return their land (providing guidelines for Clause 1 and Clause 3 Article 18a
of the Government’s Decree No. 47/2014/ND-CP – added in Clause 2 Article 4 of
the Decree No. 01/2017/ND-CP)
1. The value of land use
rights and land rental used to refund to land users if they voluntarily return
land shall be determined as follows:
a) In case of the land
user voluntarily returning land and recognized land use rights or allocated
land with collection of land levy by the State
a.1. Residential land
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=
Land area for which land levy has been paid
x
Residential land price (regulated by the provincial
People’s Committee on the land price list) from the day on which the State
expropriates land
a. 2. Land used in fixed
term
Land area for which land levy has been paid
x
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Value of land use rights refunded
=
x
The remaining land allocation term (**)
Land allocation term (*)
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- Land allocation term
(*): the term that land of the project is allocated.
- Remaining land
allocation term (**): equals to (=) the land allocation term of the project
subtracts (-) the term using allocated land calculated from the day on which the
State expropriates land.
b) In the cases where the
land user voluntarily return land leased out by the State with lump-sum payment
for the whole land lease term, the value of refund shall be the land rental
paid in lump sum for the remaining land lease term determined according to the
land price from the day on which the State expropriates land with the
determination method of land rental specified in policies for collection of
land rental and water surface rental at the last time determining obligations
on the land rental, in particular:
b.1. The land rental has
been paid in lump sum for the whole land lease term determined according to
regulations of law before the effective date of the Government’s Decree No.
69/2009/ND-CP dated August 13, 2009:
Refunded land rental
=
Annual land rental determined at the time of land
expropriation (*)
x
Remaining land lease term (**)
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- Annual land rental
shall be determined at the time of land expropriation (*): equals to (=) rate (%)
of the land rental specified in policies at the time of land expropriation
multiplied by (x) the land price based on the purposes of use during land lease
term of the project determined according to the land price list from the day on
which the State expropriates land.
- The remaining land
lease term (**): equals to (=) the land lease term of the project subtracts (-)
the term using land for lease calculated from the day on which the State
expropriates land.
b.2. The land rental has
been paid in lump sum for the whole land lease term determined according to
provisions of the Government’s Decree No. 69/2009/ND-CP or regulations of law
after the effective date of such Decree:
Land area for which land rental has been paid
x
Land price based on purposes of use during the land lease
term of the project determined according to the land price list from the day
on which the State expropriates land
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Refunded land rental
=
x
Remaining land lease term (**)
Land lease term (*)
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In which:
- Land lease term (*):
the term that land of the project is leased.
- The remaining land
lease term (**): equals to (=) the land lease term of the project subtracts (-)
the term using land for lease calculated from the day on which the State expropriates
land.
c) The household or
individual voluntarily returning agricultural land allocated by the State
without collection of land levy (and eligible for receiving compensation):
Value of land use rights refunded
=
Agricultural land area voluntarily returned (*)
x
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In which: Agricultural
land area voluntarily returned (*) means area within limits to the use of
agricultural land, excluding area beyond limits to the use thereof that needs
to be converted into land for lease stated in Clause 8 Article 210 of the Land
Law.
2. Provincial People's
Committees shall consider each circumstance to make a decision on returning the
remaining value of property pertaining to land to land users that voluntarily
returning land mentioned in Point c Clause 1 Article 65 of the Land Law.
The remaining value of
the property pertaining to land to return to land users if they voluntarily
return land shall be determined in the cases where the State expropriates land
due to their violations against regulations of law on land stated in Article 3
herein.
3. The financial
authority (under the level having the power to expropriate land) shall take
charge and cooperate with relevant authorities in setting up a council to
determine the value of land use rights, land rental or the remaining value of
the property pertaining to land specified in Clause 1 and Clause 2 this Article
and submit it to the People’s Committee of the same level for approval. The
financial authority may hire a price evaluation organization to determine the
remaining value of the property pertaining to land specified in Clause 2 this Article
if necessary; take charge and cooperate with relevant authorities in assessing
the remaining value thereof determined by the price evaluation organization and
submit it to the People’s Committee of the same level for approval.
4. Expropriated land (including
property pertaining to land) allocated or leased out in the form of auction
under regulations of law on land:
a) The initial bid shall
include the value of land use rights and land rental determined according to
regulations of law on collection of land levy, land rental and water surface
rental and the remaining value of the property pertaining to land but not lower
than the value of land use rights, land rental or remaining value of the
property pertaining to land specified in Clause 1, Clause 2 and Clause 3 this
Article.
b) The proceeds earned
from the auction after deducting costs related to the auction shall be used to:
- refund the value of
land use rights, land rental or remaining value of the property pertaining to
land specified in Clause 1, Clause 2 and Clause 3 this Article to the land user
voluntarily returning land;
- transfer to the state
budget under regulations of law on state budget for the remaining amount of
proceeds (if any).
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6. If the State uses
expropriated land for the purposes of national security, national and public
interests, funding for refunding the remaining value of land use rights, land
rental, or remaining value of the property pertaining to land specified in
Clause 1, Clause 2 or Clause 3 this Article shall be included in funding for
the project execution and:
a) Ministries and central
government authorities shall ensure sources of refund for projects invested by
them;
b) Provincial People’s
Committees shall ensure sources of refund for projects that they invest in.
Article
5. Determination of remaining prepaid land rental to refund to land users
having their land expropriated and leased out by the State with collection of
annual land rental that has been prepaid for several years (providing
guidelines for Article 18b of the Government's Decree No. 47/2014/ND-CP and
added in Clause 3 Article 4 of the Decree No. 01/2017/ND-CP)
1. Remaining land rental
prepaid to refund to the land user when the State expropriates shall be
determined as follows:
Refunded land rental
=
Annual land rental determined at the time of land
expropriation (*)
x
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In which:
- Annual land rental
shall be determined at the time of land expropriation (*): equals to (=) rate
(%) of the land rental specified in policies at the time of land expropriation
multiplied by (x) the land price based on the purposes of use of land lease
term of the project determined according to the land price list from the day on
which the State expropriates land.
- The duration
remaining land rental prepaid (**): equals to (=) the duration of land rental
prepaid subtracts (-) the term using land for lease calculated from the day on
which the State expropriates land.
2. The financial
authority (under the level having the power to expropriate land) shall take
charge and cooperate with relevant authorities in setting up a council to
determine the remaining value of land rental prepaid specified in Clause 1 this
Article and submit the People’s Committee of the same level for approval.
3. Funding for refunding
the remaining value of land rental prepaid specified in Clause 1 and Clause 2
this Article shall be included in funding for the project execution and:
a) Ministries and
authorities shall ensure sources of refund for investment projects within power
of the National Assembly and their investment projects shall be approved and
issued a decision on investment by the Prime Minister;
b) Provincial People’s
Committees shall ensure sources of refund for investment projects within
competence of their provinces.
4. The remaining value of
land rental that the land user prepaid shall be refunded from the day on which
the State allocates land in line with regulations of law on compensation,
assistance and relocation when the State expropriates land.
Article
6. Management and use of compensation for property allocated by the State, and
support costs when the State expropriates land without compensation for land (providing
guidelines for Article 18c of the Government's Decree No. 47/2014/ND-CP and
added in Clause 4 Article 4 of the Decree No. 01/2017/ND-CP)
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a) The compensation for
the property specified in Clause 1 Article 18c of the Decree No. 47/2014/ND-CP
shall be managed and used under regulations of law on enterprises.
b) Support costs
specified in Clause 2 Article 18c of the Decree No. 47/2014/ND-CP shall be
transferred to the state budget (central budget in case of enterprises having
their land expropriated under central management; local budget in case of
enterprises having their land expropriated under local management);
c) The amount of money
transferred to the state budget mentioned in Point b this Clause shall be given
priority to add in the plan for spending of state budget according to regulations
of law on state budget, law on public investment and relevant law to execute
investment projects approved by competent authorities.
2. Authorities and
organizations having their land expropriated and moving to new establishments
a) The compensation specified
in Clause 1 Article 18c of the Decree No. 47/2014/ND-CP and support costs
stipulated in Clause 2 Article 18c of the Decree No. 47/2014/ND-CP shall be
transferred to the state budget (central budget in case of authorities and
organizations having their land expropriated under central management; local
budget in case of authorities and organizations having their land expropriated
under local management).
The amount of money
transferred to the state budget mentioned in this Point shall be given priority
to add in the plan for spending of state budget according to regulations of law
on state budget, law on public investment and relevant law to execute
investment projects approved by competent authorities.
b) Authorities and
organizations shall have their investment projects policies on investment
approved by competent authorities; provided that sources of capital for the
project execution shall be utilized from the compensation for the property
specified in Clause 1 Article 18c of the Decree No. 47/2014/ND-CP and the
support costs stipulated in Clause 2 Article 18c of the Decree No.
47/2014/ND-CP:
- Authorities and
organizations shall be entitled to open purposeful deposit accounts at state
treasuries owned by heads of authorities and organizations in order to receive
compensation for the property specified in Clause 1 Article 18c of the Decree
No. 47/2014/ND-CP and support costs prescribed in Clause 2 Article 18c of the
Decree No. 47/2014/ND-CP.
- The amount of money
deposited to purposeful deposit accounts at state treasuries under regulations
in this Point shall be used to execute investment projects approved by
competent authorities according to regulations of law on state budget, law on
public investment and relevant law.
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- After financial
statements on projects are made, if the amount of money already deposited into
the deposit account for the purposes of executing investment projects has not
been used up, authorities and organizations shall transfer the remaining amount
of money to the state budget (central budget in case of authorities and
organizations having their land expropriated under central management; local
budget in case of authorities and organizations under local management).
Chapter
III
IMPLEMENTATION
Article
7. Effect
1. This Circular comes
into force from September 15, 2017.
2. Any issues arising in
the course of implementation shall be promptly reported to the Ministry of
Finance.
PP. MINISTER
DEPUTY MINISTER
Huynh Quang Hai
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