Circular 56/2024/TT-BTC on the rates, policies for collection of fees for exploitation and use of land documents.
Circular 56/2024/TT-BTC on the fee rates and policies for the exploitation and use of land material?
On July 31, 2024, the Minister of Finance issued Circular 56/2024/TT-BTC stipulating the fee rates, policies for fee collection, submission, management, and use for the exploitation and utilization of land material from the National Land Information System.
Fee payers as stipulated in Circular 56/2024/TT-BTC include organizations and individuals that request the exploitation and use of land information and data from the National Land Information System according to the provisions of the law.
Circular 56/2024/TT-BTC is effective from August 1, 2024.
Circular 56/2024/TT-BTC on fee rates and policies for the exploitation and use of land material? (Image from the Internet)
Under what circumstances is the fee for the exploitation and use of land material waived from August 1, 2024?
Based on Clause 2, Article 4 of Circular 56/2024/TT-BTC, the fee rates and exemptions are specified as follows:
Fee Rates and Exemptions
- The fees for the exploitation and use of land material from the National Land Information System are stipulated in the Annex issued together with this Circular.
In cases where the Minister of Public Security, Minister of National Defense, or Chairperson of the People’s Committees of provinces and centrally-run cities issue a written request for the exploitation and use of land information and data for national defense and security purposes as provided for in the Law on National Defense, a fee rate of 60% of the corresponding fee rate stipulated in the Annex issued together with this Circular shall apply, except as specified at Point b, Clause 2 of this Article.
2. Fee exemptions apply to the following cases:
a) Subjects stipulated in Clause 1 of Article 10 of the Law on Fees and Charges who explore their own information and the information of other land users with the consent of the national land database management authority in accordance with the land law.
b) Ministers, Heads of ministries and ministerial-level agencies, Heads of government agencies, or Chairpersons of People’s Committees of provinces and centrally-run cities who issue a written request for the exploitation and use of land information and data from the National Land Information System to serve:
- National defense and security purposes in emergency situations as stipulated in the Law on National Defense.
- Natural disaster prevention and control in emergency situations as stipulated by the law on natural disaster prevention and control.
c) Cases of fee exemption stipulated in Article 62 of Decree No. 101/2024/ND-CP dated July 29, 2024, of the Government of Vietnam.
Thus, cases eligible for fee exemption for the exploitation and use of land material from August 1, 2024, include:
- Children, poor households, the elderly, disabled people, people with meritorious service to the revolution, ethnic minorities in specially difficult socio-economic areas, and other special subjects as prescribed by law for exploring their own information and the information of other land users with the consent of the national land database management authority in accordance with the land law.- Ministers, Heads of ministries and ministerial-level agencies, Heads of government agencies, or Chairpersons of People’s Committees of provinces and centrally-run cities who issue a written request for the exploitation and use of land information and data from the National Land Information System to serve:- National defense and security purposes in emergency situations as stipulated in the Law on National Defense.- Natural disaster prevention and control in emergency situations as stipulated by the law on natural disaster prevention and control.
Regulations on declaration, collection, and submission of fees for the exploitation and use of land material from August 1, 2024?
Based on Article 5 of Circular 56/2024/TT-BTC, the regulations on the declaration, collection, and submission of fees for the exploitation and use of land material from August 1, 2024, are as follows:
- Fee payers requesting the exploitation and use of land information and data from the National Land Information System shall pay the fees to the fee-collecting organization in the form stipulated under Circular 74/2022/TT-BTC dated December 22, 2022, of the Minister of Finance, which regulates the form, deadline for collection, submission, declaration of various fees and charges under the jurisdiction of the Ministry of Finance.- No later than the 5th day of each month, fee-collecting organizations must transfer the collected fees of the previous month into the fee collection account at the State Treasury. Fee-collecting organizations must declare, collect, submit, and finalize fees as stipulated under Circular 74/2022/TT-BTC dated December 22, 2022, of the Minister of Finance (fees collected by central fee-collecting organizations are submitted to the central budget; fees collected by local fee-collecting organizations are submitted to the local budget).
