This is the content specifically guided in Circular 183/2015/TT-BTC providing guidance on implementing payment using land fund for investors carrying out Build-Transfer investment projects.
According to Circular 183/2015/TT-BTC, the land fund for payment to investors includes:
1. Land that has not been cleared, within the planning and land use plans approved by the Provincial People's Committee, centrally run cities (hereinafter referred to as the Provincial People's Committee), intended for economic development purposes, and reclaimed by the State according to land law regulations.
2. Cleared land within the planning and land use plans approved by the Provincial People's Committee for economic development purposes according to land law regulations.
3. Land of state-owned houses and land at the old location used to pay for the BT Project investing in constructing works at a new location.
More details can be found in Circular 183/2015/TT-BTC effective from January 01, 2016.
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