THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 02/2007/TT-BTC
Hanoi, January 08, 2007
 
CIRCULAR
AMENDING AND SUPPLEMENTING THE FINANCE MINISTRY’S CIRCULAR No. 95/2005/TT-BTC OF OCTOBER 26, 2005, GUIDING THE IMPLEMENTATION OF THE PROVISIONS OF LAW ON REGISTRATION FEES
Pursuant to the Government’s Decree No. 176/1999/ND-CP of December 21, 1999, on registration fees and Decree No. 47/2003/ND-CP of May 12, 2003, amending and supplementing Article 6 of the Government’s Decree No. 176/1999/ND-CP of December 21, 1999, on registration fees;
Pursuant to the Government’s Decree No. 181/2004/ND-CP of October 29, 2004, on the implementation of the Land Law;
Pursuant to the Government’s Decree No. 53/2006/ND-CP of May 25, 2006, on policies to encourage the development of non-public service establishments;
Pursuant to the Government’s Decree No. 90/2006/ND-CP of September 6, 2006, detailing and guiding the implementation of the Housing Law;
The Finance Ministry hereby guides amendments and supplements to a number of provisions of Circular No. 95/2005/TT-BTC of October 26, 2005, guiding the implementation of law on registration fees as follows:
I. CONTENTS OF AMENDMENTS AND SUPPLEMENTS
1. To amend Clause 3, Section III, Part I into the following new one:
“3. Land assigned by the State to organizations and individuals for use for the following purposes:
a/ The public purposes defined at Point b, Clause 5, Article 6 of the Government’s Decree No. 181/2004/ND-CP of October 29, 2004;
b/ Mineral exploration and exploitation or scientific research under permits granted by competent state agencies;
c/ Agricultural or forestry production, aquaculture or salt-making;
d/ Construction of houses for sale, for which the organizations or individuals licensed to conduct housing business have paid land use levies in accordance with law (except for cases of building houses for residence, for inn business, hotel business, for lease or other business activities); investment in the construction of infrastructure for transfer or lease, with regard to land assigned by the State to economic organizations, regardless of whether that land is inside or outside industrial parks or export processing zones.
Organizations or individuals making registration fee declaration for land defined in this Clause are required to obtain land assignment decisions of competent state agencies (copies notarized by state public notaries or authenticated by competent state agencies), or written certifications of commune/ward/township People’s Committees of the assignment of land for agricultural or forestry production, aquaculture or salt making (for households and individuals mentioned at Point c).
When organizations or individuals are assigned land by the State but use that land for purposes other than those mentioned in this Clause or when they use land for proper purposes but that land is not assigned by the State (such as transferred, exchanged or reclaimed land...) they shall pay registration fees before they are granted land use right certificates.”
2. To amend Clause 4, Section III, Part I into the following new one:
“4. Land rented from the State, organizations or individuals with lawful land use rights.”
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