The Ministry of Finance has just promulgated Circular 183/2015/TT-BTC guiding the implementation of payment with land funds for investors implementing investment projects in the form of build-transfer.
Land fund for payment to the Investor includes:
1. Land that has not been cleared, which is under the planning and land use plan approved by the People's Committee of the province or centrally-run city (hereinafter referred to as the provincial People's Committee) for economic development purposes, and the State undertakes the recovery according to the provisions of the land law.
2. Land that has been cleared, which is under the planning and land use plan approved by the provincial People's Committee for economic development purposes according to the provisions of the land law.
3. Land of state-owned premises at the old location used to pay for BT projects constructing works at the new location.
More details can be found in Circular 183/2015/TT-BTC effective from January 01, 2016.
- Ngoc Duyen -
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