VietnameseCircular 56/2024/TT-BTC charge rate for exploitation and use of land documents from the National Land Information System
ATTRIBUTE
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 56/2024/TT-BTC | Signer: | Cao Anh Tuan |
| Type: | Circular | Expiry date: | Updating |
| Issuing date: | 31/07/2024 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Land - Housing , Tax - Fee - Charge |
THE MINISTRY OF FINANCE ______________ No. 56/2024/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Hanoi, July 31, 2024 |
CIRCULAR
Prescribing for the rates, collection, remittance, management, use of the charge for exploitation and use of land documents from the National Land Information System
Pursuant to the Law on Charges and Fees dated November 25, 2015;
Pursuant to the Land Law dated January 18, 2024; the Law Amending and Supplementing a Number of Articles of the Land Law No. 31/2024/QH15, Housing Law No. 27/2023/QH15, Law on Real Estate Business No. 29/2023/QH15 and Law on Credit Institutions No. 32/2024/QH15 dated June 29, 2024;
Pursuant to the Law on the State Budget dated June 25, 2015;
Pursuant to the Law on Tax Administration, dated June 13, 2019;
Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of a number of Articles of the Law on Fees and Charges; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees;
Pursuant to the Government’s Decree No. 101/2024/ND-CP dated July 29, 2024, on basis land survey; registration, grant of a certificate of land use rights and ownership of land-attached assets and Land Information System;
Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, on administrative procedures in the field of state treasury ; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents;
Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director of the Department of the Tax policies, fees and charges Supervisory Authority;
The Minister of Finance promulgates a Circular prescribing for the rates, the collection, remittance, management, use of the charge for exploitation and use of land documents from the National Land Information System.
Article 1. Scope of regulation, subjects of application
1. This Circular provides the rates, collection, remittance, management, and use of the charge for exploitation and use of land documents from the National Land Information System.
In case of exploitation and using land documents not yet included in the National Land Information System, the charge for exploiting and using land documents shall comply with the regulations of the provincial-level People's Council.
2. This Circular applies to: charge payers; charge collectors; other organizations and individuals involved in the collection, remittance, management, use of for the charge exploitating and using land documents from the National Land Information System.
Article 2. Charge payers
Charge payers as prescribed in this Circular are organizations and individuals that request the exploitation and use of land information and data from the National Land Information System in accordance with the law.
Article 3. Charge collectors
Charge collectors as prescribed in this Circular are agencies providing land information and data as prescribed in Article 60 of the Government’s Decree No. 101/2024/ND-CP dated July 29, on basis land survey; registration, grant of a certificate of land use rights and ownership of land-attached assets and Land Information System.
Article 4. Charge rate and exemption
1. The charge rates for exploitation and use of land documents from the National Land Information System are specified in the Appendix to this Circular.
In case the Minister of Public Security, the Minister of National Defense, and the Chairpersons of the People's Committees of provinces and centrally-run cities issue a written request for exploitation and use of land information and data for defense and security purposes in accordance with the Law on National Defense, the charge rate shall be equivalent to 60% of the corresponding rate specified in the Appendix to this Circular; except for the cases specified at Point b, Clause 2 of this Article.
2. Charge exemption for the following cases:
a) Subjects specified in Clause 1, Article 10 of the Law on Charges and Fees who exploit their own information and information of other land users with the consent of the national land database-managing agency in accordance with the land law.
b) Ministers, Heads of ministerial-level agencies, Government-attached agencies, Chairpersons of People's Committees of provinces and centrally-run cities shall issue a written request for the exploitation and use of land information and data from the National Land Information System to serve the following purposes:
- National defense and security in emergency situations as stipulated by the Law on National Defense.
- Natural disaster prevention and control in emergency situations as prescribed by the law on disaster prevention and control.
c) The cases eligible for charge exemption as specified in Article 62 of the Government’s Decree No. 101/2024/ND-CP dated July 29, 2024.
Article 5. Declaration, collection, payment of charges
1. Charge payers who request the exploitation and use of land information and data from the National Land Information System shall pay the charges to the charge collectors in the forms stipulated in the Minister of Finance’s Circular No. 74/2022/TT-BTC dated December 22, 2022, providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence.
2. No later than the 5th of each month, the charge collector must transfer the charges collected in the previous month into the accounts of charge amounts pending remittance into the state budget opened by the charge collectors at the State Treasury. The charge collectors shall declare, collect, pay and settle charges in accordance with the Minister of Finance’s Circular No. 74/2022/TT-BTC dated December 22, 2022, providing for forms and time limits for the collection, payment and declaration of charges and fees falling under the Ministry of Finance’s competence (charge amounts collected by central charge collectors shall be remitted to the central budget; charge amounts collected by local charge collectors shall be remitted to the local budgets).
Article 6. Management and use of charges
1. The charge collectors are allowed to retain 70% of the collected charges to cover the costs of providing services and collecting charges in accordance with Clause 4, Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees, and must remit 30% of the collected charges to the state budget; except for the cases specified in Clause 2 of this Article.
2. In case the charge collector is a state agency not allowed to have its operating expenses covered by charge revenues as prescribed in Clause 3, Article 1 of the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding a number of articles of the Law on Charges and Fees, it must remit the entire amount of collected charges to the state budget. Expenses for providing services and charge collection shall be allocated in state budget estimates of charge collectors under the law-prescribed regimes and limits of state budget expenditures.
Article 7. Implementation provisions
1. This Circular takes effect on August 1, 2024.
2. Other contents related to the collection, payment, management, use, receipts, and public disclosure of charge collection not mentioned in this Circular shall comply with the following documents: Law on Charges and Fees, the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023s; the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 91/2022/ND-CP dated October 30, 2022, amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government‘s Decree No. 11/2020/ND-CP dated January 20, 2020, on administrative procedures in the field of state treasury; the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, and the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, and the Government’s Decree No. 123/2020/ND-CP of October 19, 2020, on invoices and documents.
3. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.
4. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for study and additional guidance./.
For the Minister of Finance
Deputy Minister
CAO ANH TUAN
APPENDIX
CHARGE TARIFF FOR EXPLOITATION AND USE OF LAND DOCUMENTS FROM THE NATIONAL LAND INFORMATION SYSTEM
(Attached to Circular No. 56/2024/TT-BTC dated July 31, 202,4 of the Minister of Finance)
No. | Document type | Unit | Rate (VND) | Note |
I | Cadastral database |
|
|
|
1 | Land parcel information (full information about the user or manager or owner of land-attached assets) | Parcel | 45,000 |
|
2 | Land parcel information, excluding information about the user or management or owner of land-attached assets | Parcel | 35,000 |
|
3 | Fluctuation history of the land parcel (according to the fluctuation registration dossier) | Document | 25,000 |
|
4 | Cadastral map |
Plot at a scale of 1:200 | 150,000 | - Charge for the Vector digital map. In case the map is a Raster image (geoPDF, PDF, geoTIFF, TIFF, EPS, ECW, JPG), the charge rate is 50% of the rate for a Vector digital map at the same scale. - For a cadastral extract map, the charge rate is the same as for a Vector digital map at the same scale. |
Plot at a scale of 1:500 | 200,000 | |||
Plot at a scale of 1:1,000 | 250,000 | |||
Plot at a scale of 1:2,000 | 500,000 | |||
Plot at a scale of 1:5,000 | 750,000 | |||
Plot at a scale of 1:10,000 | 1,000,000 | |||
5 | Cadastral spatial data |
|
|
|
5.1 | Data extracted from 1:200 scale map | layer/parcel | 30,000 |
|
5.2 | Data extracted from 1:500 scale map | layer/parcel | 40,000 |
|
5.3 | Data extracted from 1:1,000 scale map | layer/parcel | 50,000 |
|
5.4 | Data extracted from 1:2,000 scale map | layer/parcel | 100,000 |
|
5.5 | Data extracted from 1:5,000 scale map | layer/parcel | 150,000 |
|
5.6 | Data extracted from 1:10,000 scale map | layer/parcel | 200,000 |
|
6 | Spatial data of foundation soil | Data layer on territories of communes | 100,000 |
|
7 | Copy, excerpt of the Certificate of land use rights and ownership of land-attached assets | Scan Certificate (scan) | 32,800 |
|
8 | Secured Transaction | Dossier | 20,000 |
|
9 | Dossier for land registration | Scanning Document page (scan) | 8,200 | The charge applying to the first 05 pages of the document. From the 6th page, the charge rate is 900 VND/page |
II | Database of land statistics and inventory |
|
|
|
1 | - Land-use status quo map (by period) - Map of theme-based land inventory (by period) | Commune-level map | 500,000 | The charge for the Vector digital map. In case the map is a Raster image (geoPDF, PDF, geoTIFF, TIFF, EPS, ECW, JPG), the charge rate is 50% of the rate for a Vector digital map at the same scale. |
District-level map | 1,000,000 | |||
Provincial-level map | 2,000,000 | |||
Socio-economic region map or national map | 4,000,000 | |||
2 | Commune-level land inventory map (by period) | Commune-level map | 500,000 | |
3 | - Land-use status quo spatial data (by period) - Theme-based land inventory spatial data (by period) | Commune-level data layer | 100,000 |
|
District-level data layer | 200,000 |
| ||
Provincial-level data layer | 400,000 |
| ||
Socio-economic region map or national data layer | 800,000 |
| ||
4 | Commune-level land inventory spatial data (by period) | Commune-level data layer | 100,000 |
|
5 | Dossier or data set on statistical results, land inventory, theme-based land inventory | Scanning document page (scan) or digital document page | 8,200 | The charge applying to the first 05 pages of the document. From the 6th page onwards, the charge rate is 900 VND/page |
III | Database on land use plannings and plans | |||
1 | Land use planning map, initial land use plan map, modified land use planning map, final land use plan map (by period) | District-level map | 1,000,000 | The charge for the Vector digital map. In case the map is a Raster image (geoPDF, PDF, geoTIFF, TIFF, EPS, ECW, JPG), the charge rate is 50% of the rate for a Vector digital map at the same scale. |
Provincial-level map | 2,000,000 | |||
Socio-economic region map or national map | 4,000,000 | |||
2 | Annual land use planning map | District-level map | 1,000,000 | |
3 | Land use planning spatial data, initial land use plan spatial data, modified land use planning spatial data, final land use plan spatial data (by period) | District- level data layer | 200,000 |
|
Provincial -level data layer | 400,000 |
| ||
Socio-economic region map or national data layer | 800,000 |
| ||
4 | Annual land use planning spatial data | District-level data layer | 200,000 |
|
5 | Document or data set on the results of land use planning; initial land use plan; modification of land use planning; development of final land use plan; approval of final land use plan; modification of land use plan; development of annual land use plan (by period) | Scanning document page (scan) or digital document page | 8,200 | The charge applying to the first 05 pages of the document. From the 6th page onwards, the charge rate is 900 VND/page |
IV | Land price database |
|
|
|
1 | Land price lists (by year) | Scanning document page (scan) or digital document page | 8,200 | The charge applying to the first 05 pages of the document. From the 6th page onwards, the charge rate is 900 VND/page |
2 | The land price data layer according to the land price list issued to each land parcel, standard land parcel layer, value zone layer by year | Commune-level map | 400,000 |
|
3 | Land price (specific price; market transfer price; price collected through surveys; price according to the land price list; price according to the results of a land use rights auction) | Parcel | 10,000 |
|
V | Database of land investigation, assessment, protection, renovation and restoration |
|
|
|
1
| - Survey area map (by period) - Theme-based map (topography, soil, land use, climate, water regime, fertility, economic effectiveness, social effectiveness, environmental effectiveness) (by period) - Map of land quality assessment results (by period) - Map of land potential assessment results (by period) - Map of soil and water sampling points (by period) - Map of pollution sources, pollutants, and land area boundaries (by period) - Map of soil and water sample analysis results for land pollution assessment (by period) - Map of land pollution assessment results (by period) - Map of land degradation (by period) - Map of land protection, improvement, and restoration has been carried out (by period) | Province-level map | 2,000,000 | The charge for the Vector digital map. In case the map is a Raster image (geoPDF, PDF, geoTIFF, TIFF, EPS, ECW, JPG), the charge rate is 50% of the rate for a Vector digital map at the same scale. |
Socio-economic region map or national map | 4,000,000 | |||
2 | - Survey data information layer (by period) - Theme-based spatial data (topography, soil, land use situation, climate, water regime, fertility, economic efficiency, social efficiency, environmental efficiency) (by period) - Spatial data of results of soil quality assessment (by period) - Spatial data of results of land potential assessment (by period) - Spatial data of soil and water sampling point location (by period) - Spatial data of pollution sources, pollutants, and land area boundaries (by period) - Spatial data of soil and water sample analysis results in soil pollution assessment (by period) - Spatial data of results of soil pollution assessment (by period) - Spatial data of land degradation (by period) - Spatial data of land areas that have been protected and renovated for land restoration (by period) | Provincial-level data layer | 400,000 |
|
- Socio-economic region map or national data layer | 800,000 |
| ||
3 | - Soil profile information (for one profile, including: cadastral soil profile description; auxiliary soil profile description; exploratory soil profile description; soil sampling sheet) - Water sample information (for one water sample) according to the water sampling sheet - Survey form on land use status and agricultural land potential - Survey form on non-agricultural land potential - Report on results of land investigation and evaluation at provincial, socio-economic region, and national levels: Comprehensive report on land quality investigation and evaluation, land potential; Comprehensive report on land degradation and soil pollution evaluation; Comprehensive report on agricultural land classification; Comprehensive report on land resource monitoring and supervision results | Scanning document page (scan) or digital document page | 8,200 | The charge applying to the first 05 pages of the document. From the 6th page onwards, the rate is 900 VND/page |
VI | Central Land Records Database | Scanning document page (scan) or digital document page | 8,200 | The charge applying to the first 05 pages of the document. From the 6th page onwards, the rate is 900 VND/page |
The charge rates specified in this Appendix do not include the costs of materials (such as printing results, copying data) or the costs of transferring the results from the agency providing land information and data of the National Land Information System to the charge payers./.
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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