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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;

At the request of the Director of Public Asset Management Authority,

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

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:

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 :

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:

b) Lease land price is the price of land auctioned on its use purpose prescribed in Clause 2, Article 4 of this Circular.

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

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:

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

1. Authority to determine the starting prices:

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 ;

The copies must be stamped and signed by the competent persons in the agency assigned to take charge the land use right auction . Such agency shall be responsible for the accuracy of the document.

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:

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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