DECISION

CORRECTING THE FINANCE MINISTRY'S CIRCULAR No. 70/2006/TT-BTC OF AUGUST 2, 2006

THE MINISTER OF FINANCE

Pursuant to the November 12, 1996 Law on Promulgation of Legal Documents and the December 16, 2002 Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents;
Pursuant to the Government's Decree No. 104/2004/ND-CP of March 23, 2004, on "CONG BAO" (Official Gazette) of the Socialist Republic of Vietnam;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department for Public Property Management,

DECIDES:

Article 1.- To correct Point 4 of the Finance Ministry's Circular No. 70/2006/TT-BTC of August 2, 2006, guiding amendments and supplements to the Finance Ministry's Circular No. 117/2004/TT-BT of December 7, 2004, which guides the implementation of the Government's Decree No. 198/2004/ND-CP of December 3, 2004, on collection of land use levy, as follows:

Point 4 "Amending and supplementing Point 2, Section III of Part D" reads:

“2. Writing of owed payable land use levy in land use right certificates and collection of owed land use levy:

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b/ If households or individuals that are allowed to build dwelling houses on garden or pond land areas on the same land lot having dwelling houses or on agricultural land already planned for the residential purpose and have to pay land use levy in accordance with Article 6 of Decree No. 198/2004/ND-CP, and households or individuals that are using land with land use right certificates and have to pay land use levy in accordance with Article 8 of Decree No. 198/2004/ND-CP but are unable to pay land use levy due to  financial difficulties, they are entitled to have the owed payable land use levy written in their land use right certificates. Entitled to have the owed land use levy written in land use right certificates are poor households classified based on the Government's criteria and low-income households which are unable to pay land use levy as determined on the basis of local conditions by provincial-level People’s Committees after consulting the standing bodies of provincial-level People’s Councils.

To have the owed land use levy written in their land use right certificates, households or individuals that are unable to pay land use levy shall send written request stating the reasons for their inability to pay land use levy to the People’s Committee of the commune, ward or township where they have their land with its changed use purposes or are granted land use right certificates. The People’s Committee of the commune, ward or township shall, based on regulations of the provincial-level People’s Committee and the practical conditions of each specific case, certify and propose the writing of owed land use levy in land use right certificates. On the basis of valid dossiers and requests of households or individuals and the certification of the commune, ward or township People’s Committee, the district-level People’s Committee shall decide on the writing of owed land use levy in the land use right certificates and grant them to those households and individuals in accordance with current land law.

c/ The land price used for writing or collection of owed land use levy is that set by provincial-level People’s Committees under the Government's regulations and applicable at the time of granting land use right certificates.

d/ The payment of owed land use levy shall comply with Clause 4, Article 5 of Decree No. 17/2006/ND-CP.

e/ The owing of land use levy is not allowed for the case of first-time allotment of land (with or without auction of land use rights) as stipulated in Article 5 of Decree No. 198/2004/ND-CP."

Point 4 "Amending and supplementing Point 2, Section III of Part D" above is now amended as follows:

"2. Writing of owed payable land use levy in land use right certificates and collection of owed land use levy:

a/ For households or individuals that are allowed to use garden or pond land on the same land lot having dwelling houses in residential areas for other purposes but that land is not recognized as residential land or to use agricultural land as residential land shall pay land use levy in accordance with Article 6 of Decree No. 198/2004/ND-CP, and households or individuals that are using land with land use right certificates and have to pay land use levy in accordance with Article 8 of Decree No. 198/2004/ND-CP but are unable to pay land use levy to the State, they are entitled to have the owed payable land use levy written in their land use right certificates.

b/ The land price used for writing or collection of owed land use levy is that set by provincial-level People’s Committees under the Government's regulations and applicable at the time of granting land use right certificates.

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d/ The payment of owed land use levy shall comply with Clause 4, Article 5 of Decree No. 17/2006/ND-CP. If land users granted land use right certificates prior to the effective date of Decree No. 198/2004/ND-CP have used land for the residential purpose since October 15, 1993, and obliged to pay the owed land use levy which is written in their land use right certificates, the land use levy shall be remitted into the state budget based on the written owed amount. If the owed land use levy is not written in land use right certificates, the land use levy shall be calculated and collected in accordance with the provisions of law on collection of land use levy at the time of granting land use right certificates."

Article 2.- This Decision takes effect on the date of its signing. The director of the Department for Public Property Management, the director of the Ministry's Office, heads of units under the Finance Ministry, and concerned organizations and individuals shall implement this Decision.

FOR THE MINISTER OF FINANCE
VICE MINISTER




Do Hoang Anh Tuan

Quyết định 2746/2006/QĐ-BTC đính chính Thông tư 70/2006/TT-BTC về thu tiền sử dụng đất do Bộ trưởng Bộ Tài chính ban hành