What are details of the official Circular 56/2024/TT-BTC on the fee collection level, fee collection policies for exploitation and use of land documents in Vietnam?
What are details of the official Circular 56/2024/TT-BTC on the fee collection level, fee collection policies for exploitation and use of land documents in Vietnam?
On July 31, 2024, the Ministry of Finance issued Circular 56/2024/TT-BTC stipulating the rates, policies, collection, management, and use of fees for exploiting and using land documents from the National Land Information System in Vietnam. To be specific:
Download Circular 56/2024/TT-BTC stipulating the rates, policies, collection, management, and use of fees for exploiting and using land documents from the National Land Information System.
In cases where the exploitation and use of land documents are not available in the National Land Information System, the collection and use of fees for exploiting and using land documents shall follow the regulations of the Provincial People's Council.
Circular 56/2024/TT-BTC applies to: fee payers; fee-collecting organizations; and other organizations and individuals involved in the collection, payment, management, and use of fees for exploiting and using land documents from the National Land Information System.
Fee payers as stipulated in Circular 56/2024/TT-BTC are organizations and individuals requesting to exploit and use land information and data from the National Land Information System as per legal regulations.
What are details of the official Circular 56/2024/TT-BTC on the fee collection level, fee collection policies for exploitation and use of land documents in Vietnam? (Internet image)
Management and use of fees for exploiting and using land documents in Vietnam under Circular 56 2024 TT BTC.
According to Article 6 of Circular 56/2024/TT-BTC, the management and use of fees for exploiting and using land documents in Vietnam are regulated as follows:
Management and use of fees
1. Fee-collecting organizations are allowed to retain 70% of the collected fees to cover the costs for providing services, collecting fees according to the provisions at Clause 4, Article 1 of Decree No. 82/2023/ND-CP dated November 28, 2023, of the Government of Vietnam, which amends and supplements some articles of Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of some articles of the Law on Fees and Charges, submitting 30% of the collected fees to the state budget; except as specified in Clause 2 of this Article.
2. In case the fee-collecting organization is a state agency that is not allocated operating costs from the fee collection source as per regulations in Clause 3, Article 1 of Decree No. 82/2023/ND-CP dated November 28, 2023, of the Government of Vietnam, the entire collected fees must be submitted to the state budget. The budget for covering the costs for providing services and collecting fees is allocated from the state budget in the organization’s estimate according to the policies and spending norms of the state budget as per legal regulations.
Thus, the management and use of fees for exploiting and using land documents are as follows:
(1) Fee-collecting organizations are allowed to retain 70% of the collected fees to cover the costs for providing services, collecting fees, as per the regulations at Clause 4, Article 1 of Decree 82/2023/ND-CP and submit 30% of the collected fees to the state budget, except in the case specified in (2).
(2) In cases where the fee-collecting organization is a state agency that is not allocated operating costs from the fee collection source as per regulations in Clause 3, Article 1 of Decree 82/2023/ND-CP, the budget for covering the costs for providing services and collecting fees is allocated from the state budget in the organization’s estimate according to the policies and spending norms of the state budget as per legal regulations.
What are the details of guidelines for declaring, collecting, and paying fees for exploiting and using land documents in Vietnam?
According to Article 5, Circular 56/2024/TT-BTC:
Declaration, collection, and payment of fees
1. Fee payers, when requesting to exploit and use land information and data from the National Land Information System, must pay fees to the fee-collecting organization in the manner specified in Circular No. 74/2022/TT-BTC dated December 22, 2022, of the Minister of Finance, stipulating the form, time limit for collection, payment, and declaration of fees and charges under the jurisdiction of the Ministry of Finance.
2. No later than the 5th of each month, the fee-collecting organization must transfer the fees collected in the previous month to the fee account awaiting the payment to the state budget of the fee-collecting organization opened at the State Treasury. The fee-collecting organization shall declare, collect, pay, and finalize the fees as stipulated in Circular No. 74/2022/TT-BTC dated December 22, 2022, of the Minister of Finance (fee amounts collected by central fee-collecting organizations are paid into the central budget; fee amounts collected by local fee-collecting organizations are paid into the local budget).
The declaration, collection, and payment of fees for exploiting and using land documents are conducted as follows:
- Fee payers, when requesting to exploit and use land information and data from the National Land Information System, must pay fees to the fee-collecting organization in the manner specified in Circular 74/2022/TT-BTC.
- No later than the 5th of each month, the fee-collecting organization must transfer the fees collected in the previous month to the fee account awaiting the payment to the state budget of the fee-collecting organization opened at the State Treasury.
The fee-collecting organization shall declare, collect, pay, and finalize the fees as stipulated in Circular 74/2022/TT-BTC (fees collected by central fee-collecting organizations are paid into the central budget; fees collected by local fee-collecting organizations are paid into the local budget).
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