Circular 89/2024/TT-BTC annul Circulars in land finance promulgated before the effective date of 2024 Land Law, 2023 Housing Law

CIRCULAR

Annulling part or the whole of a number of Circulars in the field of land finance promulgated by the Minister of Finance before the effective date of the 2024 Land Law and the 2023 Housing Law^[1]

Pursuant to the June 22, 2015 Law on Promulgation of Legal Documents;

Pursuant to the June 18, 2020 Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents;

Pursuant to the Government’s Decree No. 34/2016/ND-CP of May 14, 2016, detailing a number of articles of, and measures to implement, the Law on Promulgation of Legal Documents;

Pursuant to the Government’s Decree No. 154/2020/ND-CP of December 31, 2020, amending and supplementing a number of articles of the Government’s Decree No. 34/2016/ND-CP of May 14, 2016, detailing a number of articles of, and measures to implement, the Law on Promulgation of Legal Documents;

Pursuant to the Government’s Decree No. 59/2024/ND-CP of May 25, 2024, amending and supplementing a number of articles of the Government’s Decree No. 34/2016/ND-CP of May 14, 2016, detailing a number of articles of, and measures to implement, the Law on Promulgation of Legal Documents, which has a number of articles amended and supplemented under the Government’s Decree No. 154/2020/ND-CP of December 31, 2020;

Pursuant to the Government’s Decree No. 14/2023/ND-CP of April 20, 2023, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Public Asset Management,

The Minister of Finance promulgates the Circular annulling part or the whole of a number of Circulars in the field of land finance promulgated by the Minister of Finance before the effective date of the 2024 Land Law and the 2023 Housing Law.

Article 1. To annul the whole of Circulars

To annul the whole of the following Circulars:

1. The Minister of Finance’s Circular No. 76/2014/TT-BTC of June 16, 2014, guiding a number of articles of the Government’s Decree No. 45/2014/ND-CP of May 15, 2014, on the collection of land use levy;

2. The Minister of Finance’s Circular No. 332/2016/TT-BTC of December 26, 2016, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 76/2014/TT-BTC of June 16, 2014, guiding a number of articles of the Government’s Decree No. 45/2014/ND-CP of May 15, 2014, on the collection of land use levy;

3. The Minister of Finance’s Circular No. 10/2018/TT-BTC of January 30, 2018, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 76/2014/TT-BTC of June 16, 2014, guiding a number of articles of the Government’s Decree No. 45/2014/ND-CP of May 15, 2014, on the collection of land use levy;

4. The Minister of Finance’s Circular No. 77/2014/TT-BTC of June 16, 2014, guiding a number of articles the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on the collection of land rental and water surface rental;

5. The Minister of Finance’s Circular No. 333/2016/TT-BTC of December 26, 2016, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 77/2014/TT-BTC of June 16, 2014, guiding a number of articles the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on the collection of land rental and water surface rental;

6. The Minister of Finance’s Circular No. 11/2018/TT-BTC of January 30, 2018, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 77/2014/TT-BTC of June 16, 2014, guiding a number of articles the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on the collection of land rental and water surface rental;

7. The Minister of Finance’s Circular No. 207/2014/TT-BTC of December 26, 2014, providing the determination of land rental for agricultural and forestry companies using land for agricultural production, forestry and aquaculture purposes;

8. The Minister of Finance’s Circular No. 89/2017/TT-BTC of August 23, 2017, guiding a number of articles the Government’s Decree No. 35/2017/ND-CP of April 3, 2017, on the collection of land use levy, land rental and water surface rental in economic zones and hi-tech parks;

9. The Minister of Finance’s Circular No. 80/2017/TT-BTC of August 2, 2017, guiding the determination of to-be-refunded values of land use rights, land rental and land-attached assets when the State recovers land and the management and use of compensation for assets assigned by the State for management and use, and support amounts when the State recovers land without paying compensation;

10. The Minister of Finance’s Circular No. 61/2022/TT-BTC of October 5, 2022, guiding the estimation, use, payment and account-finalization of expenses for organizing compensation, support and resettlement when the State recovers land;

11. The Minister of Finance’s Circular No. 124/2016/TT-BTC of August 3, 2016, guiding the management of the proceeds from lease, lease-purchase and sale of state-owned houses; payment of the difference for lease of official residences and management of the proceeds from lease of official residences under the Government’s Decree No. 99/2015/ND-CP of October 20, 2015, detailing and guiding the implementation of a number of articles of the Housing Law;

12. The Minister of Finance’s Circular No. 139/2016/TT-BTC of September 16, 2016, guiding the exemption of land use levy and land rental, refund or deduction from financial obligations for project owners investing in the construction of social housing and the method of determining payable land use levy amounts when purchasers or hire-purchasers are allowed to resell social housing.

Article 2. To annul part of Circulars

To annul the provisions on land allocation, land lease, exemption from or reduction of land rental for projects in the fields of socialization as specified in Clauses 3, 4 and 5, Article 1 of the Minister of Finance’s Circular No. 156/2014/TT-BTC of October 23, 2014, amending and supplementing a number of articles of the Minister of Finance’s Circular No. 135/2008/TT-BTC of December 31, 2008, guiding the implementation of the Government’s Decree No. 69/2008/ND-CP of May 30, 2008, on policies to encourage socialization of activities in the fields of education, vocational training, health, culture, sports and environment.

Article 3. Implementation provisions

1. This Circular takes effect on the date of its signing.

2. In case land users voluntarily make advance payment for compensation and ground clearance money under Article 15 of the Government’s Decree No. 45/2014/ND-CP and Article 13 of Decree No. 46/2014/ND-CP of May 15, 2024, and such advance payment is deducted from the payable land use levy, land rental or and water surface rental amount under law before August 1, 2024, the finance agency shall record revenues and expenditure(make accounting for state budget revenues and expenditures) for the amount of compensation and site clearance money deducted from the payable amount of land use levy, land rental or water surface rental under the law on the state budget.

In case land users voluntarily make advance payment for compensation and site clearance money and such advance payment is deducted from the payable amount of land use levy or land rental under law from August 1, 2024 onward, they shall comply with the Ministry of Finance’s guidance on organization of the implementation of annual state budget estimates under the law on the state budget.

3. Heads of units under the Ministry of Finance and other related agencies, organizations, units and individuals shall implement this Circular.-

For the Minister of Finance
Deputy Minister
BUI VAN KHANG