THE MINISTRY OF FINANCE
Circular No. 02/2015/TT-BTC dated January 05, 2015 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 48/2012/TT-BTC dated March 16, 2012 of the Ministry of Finance on guiding the determination of the reserve prices and financial regulations in land use right auctions for allocation of land subject to land levies or land lease
Pursuant to the Law on land No. 45/2013 / QH13 dated November 29, 2013;
Pursuant to the Government's Decree No. 17/2010 / ND-CP dated March 4, 2010 on property auction;
Pursuant to the Government's Decree No. 44/2014 / ND-CP dated May 15, 2014 on land prices;
Pursuant to the Government’s Decree No. 45/2014 / ND-CP dated May 15, 2014 on the collection of land levies;
Pursuant to the Government's Decree No. 46/2014 / ND-CP dated May 15, 2014 on collection of land rents, water rents;
Pursuant to the Government’s Decree No. 215/2013 / ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
At the request of the Director of Public Asset Management Authority,
The Minister of Finance promulgates the circular amending and supplementing the minister of finance's circular no. 48/2012 / TT-BTC dated march 16 , 2012 guiding the determination of the starting prices and financial regulations in land use right auctions for allocation of land subject to land levies or land lease (hereinafter referred to as Circular No. 48/2012 / TT-BTC).
Article 1. To amend and supplement a number of articles of Circular No. 48/2012 / TT-BTC
1. To amend the Article 1 as follows:
“1. This Circular provides guidance on determination of the starting prices and financial regulations in land use right auctions for allocation of land subject to land levies or land lease as prescribed in clause 1, article 118 of the Law on land in 2013
