Circular 36/2014/tt-Btnmt: Detailing The Methods Of Valuation Of Land; Build, Tune Land Price Table; Specific Land Valuations And Advice Determines Land Prices

Original Language Title: Thông tư 36/2014/TT-BTNMT: Quy định chi tiết phương pháp định giá đất; xây dựng, điều chỉnh bảng giá đất; định giá đất cụ thể và tư vấn xác định giá đất

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CIRCULAR detailing the methods of valuation of land; building, land price table adjusted; specific land valuations and advice determines land prices _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law of the land on November 29, 2013;
Pursuant to Decree No. 44/2014/ND-CP on May 15, 2014 by government regulation on land prices;
Pursuant to Decree No. 21/2013/ND-CP of March 2013 of government functions, tasks, powers and organizational structure of the Ministry of natural resources and the environment;
At the suggestion of the General Director of the Bureau of land management and the Director of the legislation, the Minister of natural resources and the environment issued a circular detailing the methods of valuation of land; building, land price table adjusted; valuation of specific land and determine the price of the land.
Chapter I GENERAL PROVISIONS article 1. Scope this circular detailing the methods of valuation of land; building, land price table adjusted; valuation of specific land and determine the price of the land.
Article 2. Application object 1. The Agency performs the functions of State management on land; the Agency has the function of construction, adjustment, land price appraisal, valuation of specific land.
2. Organizing advisory function determines land prices, personal counselling practice identifying land prices.
3. organizations and individuals concerned.
Chapter II article 3 LAND VALUATION METHOD. Direct comparison method of sequence, content determined by the method of land price comparisons directly follow the following rules: 1. Surveys, collect information a) surveys to collect information about the plots of land in need of evaluation.
b) survey, collect information of a minimum of 3 land plots have similar characteristics with land plots need appraisals of the land use purpose, position, profitability, structural conditions of technical and social infrastructure, area, shape, size and legal status of land use (hereafter referred to as land plots compare) was transferable on the market , hit land use rights auction in period not exceeding 2 years as of the time of land valuation. Content of information collected includes:-land;
-Land use purpose, location, area, size, shape, elements of technical and social infrastructure, the legal status of land use, the time of transfer, hit the auction of land use and other information that can affect land prices.
c) information on the price of land plots compare is collected from the following sources:-Price auction hit land land use;
-Land prices in market data base on land;
-Successful trading land Price on real estate transactions;
-The price of land has successfully traded on the market due to the assignor or the assignee the right to use the land provided through direct interviews.
A successful transaction is a transaction in which the party assignee has to pay to the assignee under the deal and got the right to use the land.
d) When prospecting, gathering information about the selection of priority land price information on winning auctions of land use, land transaction prices on the real estate trading, the price of the land market in the database on land, the information generated to the time of the valuation of the land and in the valuation of the land. In case of insufficient information about the valuation of land prices, the information collected in the vicinity have similar conditions on natural conditions, socio-economic, technical infrastructure and social infrastructure have required land plots with the area of valuation.
During the survey, collecting information, not investigated for land plots will be moved by land use land use planning of district level has been the competent State agencies approved and plots of land are not eligible to transfer under the provisions of the law of the land.
2. Analyze, compare, adjust prices due to the different elements of the land plots compared with land plots need a valuation) analysis, comparison to determine the elements of similarity and difference of land plots compared with plots of land in need of evaluation.
b) adjust prices due to the different elements of the land plots compared with plots of land in need of valuation based on the different elements of the land plots compared with plots of land valuation is needed to adjust the price of the land plots compare absolute values or percentages (%).
The adjusted prices of comparable land plots follow the principle of taking land plots should make standard valuation; make adjustments according to the previous absolute value, adjusted by the percentage (%); the elements of land plots to compare inferior to the land plots need evaluations to adjust the increase (plus) price of land plots compare; the elements of land plots to compare better than land plots need reduction evaluations (except) the price of land plots to compare.
3. Estimate the price of land plots of land in need of land Price valuation of land plots the estimated need of valuation is determined by adjusting the price of land each land plots compare due to other factors of land plots compared with land plots need valuation according to the following formula: the price of land plots of land estimated valuation of land plots by need to compare the price of land plots of land = comparison on price adjustment Level ± due to different factors of individual land plots compared with land plots for the price of the land market volatility during the period from the time of the transfer, hit the auction of land use right of the land plots compared to the time determined the price of the land, they must make adjustments land plots of land price comparison of the time defined land price index movements market land by the Department of natural resources and environment announced. The case of the Department of natural resources and the environment has not yet announced the price volatility indices of land market of each soil type was calculated on the basis of the information on land prices prevalent on the market have collected over time or statistics of the Statistical Agency (if applicable).
4. Determine the price of land plots of land valuation should determine the price of land plots need valuation by taking the arithmetic average for the estimated price of plots of land in need of valuation specified in paragraph 3 of this article; the price of land plots of land valuation has determined the need to insure the difference with each estimated land price not exceeding 10%.
Examples of the application of the direct comparison method to determine land prices in annex No. 1 attached to this circular.
Article 4. The method of extracting except sequence, content determined by the method of land price discount except follow the following rules: 1. Surveys, collect information a) surveys to collect information on plots of land assets attached to land (hereinafter the property) is needed.
b) survey, collect information of a minimum of 3 property has similar characteristics with land plots need appraisals of the land use purpose, position, profitability, structural conditions of technical and social infrastructure, area, shape, size and legal status of land use (hereinafter the comparison property) have assignment on the market, hit by the auction of land use in period not exceeding 2 years as of the time of land valuation. Content of information collected includes:-land;
-Land use purpose, location, area, size, shape, elements of technical and social infrastructure, the legal status of land use, the time of transfer, hit the auction of land use and other information that can affect land prices;
-Information about the assets attached to land.
c) source information gathered made according to the provisions in Point c paragraph 1 of article 3 of this circular.
d) during the survey, collecting land prices, the market investigation carried out according to the provisions in point d of article 3 paragraph 1 of this circular.
2. Determine the current value of the property associated with the land of the property's current value to compare the property associated with the land of comparable property is determined according to the following formula: the current value of the property associated with the land of comparable property = value to the new building at the time of the valuation of the land-value of wear and tear in it :-the value of the new building at the time of the valuation of the land is the replacement cost for new construction investment properties have equivalent technical standards or renewable assets expenses associated with that land. The value of new construction includes the direct costs, indirect costs, reasonable profits for the construction investment and taxes, fees to be paid under the provisions of the law.
-The value of wear and tear of the assets attached to land include: wear and tear and depreciation of intangible (including physical wear and tear, gradual breakdown in the extraction process used; the wear and tear caused by backward in function; changes to planning, economic recession and the impact of external factors).
The method to calculate the new building and the value of wear and tear of the assets attached to land made under the provisions of the law. The case has not yet have regulations or instructions on the method to calculate the new building and the depreciation value calculation made based on the information, real data collected on the market.
3. Estimate the land prices of comparable property values of a property execution comparison according to the following formula: value of comparable property = property value comparison-the present value of the property associated with the property's soil compared The estimated price of a property execution comparison according to the following formula : land prices of comparable property = value of comparable property in an area of land plots of real estate comparison 4. Determine the price of real estate valuation the determination of the price of real estate valuation made according to the provisions in clause 2, 3 and 4 of article 3 of this circular.
Examples of the application of the method of extracting the exception to determine the price of land in annex No. 2 attached to this circular.
Article 5. Sequence income method, content determined by the method of land price of income made under the provisions of the following:

1. Surveys, collect information about the income of the land plots need a valuation) for non-agricultural land, the average income per year of land plots need valuation is the average amount of money gained from manufacturing operations, business or rental in 5 consecutive years as of the time of valuation.
b) for agricultural land, the average income per year of land plots need valuation is calculated as follows:-for the annual tree planting land, aquaculture land, salt land, the average income per year is the average amount of money gained from manufacturing operations in 3 consecutive years up to the time of the valuation;
-For land crops, production forest land, the average income per year is calculated based on annual sales, revenue, revenue staged a times.
c) case does not determine the income of the land plots need evaluations to gather information about the average income of a minimum of 3 similar land plots on the land use purpose, position, profitability, structural conditions of technical and social infrastructure, an area of the size , and the legal status of land use or reliance on any information, real data collected on the market.
2. The survey, collecting information on costs to form the income of the land plots need a valuation) the average cost per year is calculated based on the taxes related to land use; the investment cost of soil improvement; the cost of maintenance, maintenance of buildings associated with the land; the cost of production.
b) expenses specified in point a of this Paragraph shall be calculated according to the norm, the unit cost by the competent State bodies. The absence of norms, unit price by the competent State agencies issued shall collect information on the cost of similar land plots on the land use purpose, position, profitability, structural conditions of technical and social infrastructure, area, shape, size and legal status of land use or reliance on any information , real data collected on the market.
3. Determine the average net income per year according to the following formula: average net income per year = average income a year – the average cost of a year of 4. Determining the value of land plots according to the following formula pricing required: the value of land plots need valuation = net income on average a year savings deposit interest rate on average a year savings deposit interest rate on average per year (r) in 3 consecutive years up to the time of the evaluation of the type of deposit term of 12 000 commercial bank State level high savings deposit interest rate for (determined at the time the land valuation) on the provincial level.
Private land for production, business and non-agricultural uses of the term, the interest rate on savings deposits by an average of a year are adjusted according to the following formula: interest rates are adjusted according to the time limit = r x (1 + r) n (1 + r) n-1 where: n is the time limit for use of land plots of land remaining need evaluation (by year).
With regard to the case of land plots need valuation has been investing, building the assets attached to land to production, then business after determining the value of land plots and properties attached to the land, make current value minus discount assets attached to land to determine the value of the land plots need evaluation.
Determining the current value of the property associated with the land taken according to the provisions in paragraph 2 of article 4 of this circular.
5. Determine the price of land plots according to the following formula pricing required: land Price of land plots need valuation = value of land plots need valuation area valuation required land plots for examples of the application of income approach in order to determine the price of land in annex No. 3 attached to this circular.
Article 6. Surplus process method, content determined by the method of surplus land prices follow the following rules: 1. Surveys, collect information about the plots of land in need of valuation; the information on land use planning, building planning, are allowed to transfer the land use and building regulations have been competent State agencies approved to determine land use efficiency and the best.
2. Estimated total turnover assumption of development property development revenue assumptions of the property are estimated on the basis of census surveys, collect information on transfer pricing, price for rent and other factors shape the revenue of the project have similar characteristics to the expected investment projects construction in the area of valuation or nearest neighbourhoods have profitable conditions, technical infrastructure and social infrastructure equivalent; taking into account the trend and level of volatility of the price of the transfer, the rental price and other factors figure into revenue.
3. Estimated total development cost assumptions of a property) development costs include:-the cost of building the technical infrastructure, social infrastructure, build houses, other constructions in accordance with the master plan has been competent State agencies; construction of temporary buildings, ancillary construction service;
-Equipment costs include: costs of purchasing equipment; the cost of technology transfer; cost of installation, calibration/testing; transportation costs, insurance; taxes and other related charges;
-Investment costs include: costs of construction consulting project, survey, design, construction supervision and other related consulting fees;
-Project management costs;
-Business costs include: costs of advertising, sales, management; the profit of investors have to factor in business risk and cost of capital;
-Cost backup for workload incurred and sliding elements during project implementation;
-Other costs according to the provisions of the law.
The total development cost assumptions do not include funding for compensation, resettlement and assistance under schemes already approved by the authority.
b) The estimated total cost of development as follows: total development costs are estimated on the basis of the costs specified in point a of this paragraph and pursuant to norm, the unit cost by the competent State bodies. Case the norm, the unit cost by the competent State agencies issued shall collect information about the actual costs of dissemination of similar projects in the area of valuation or the nearest vicinity there are lucrative levels, infrastructure conditions equivalent.
4. in case of investment projects in real estate development that lasted for many years, much of the period, the estimating revenues, costs follow each year and to discount the present value at the time of the valuation of the land. The estimated total revenue to grow, the total development costs of a property execution according to the following formula: in which:-TRi is the turnover in the project's first-year cost is Ci i project-r is the discount rate (the interest rate charged by the average intermediate-term loans at the time of the valuation of the loan type, 000 of the State commercial bank on the provincial level to implement investment projects in the real estate development).
-n is the number of years of the project 5. Determine the price of land plots need to value of plots of land valuation should be determined according to the following formula: value of land plots need valuation = total revenue growth-the total development costs of land plots of land Price valuation should be determined according to the following formula: the price of land plots of land need valuation = value of land plots need valuation _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ an area of land plots need to price example of applying surplus method to determine the price of land in Appendix No. 4 attached to this circular.
Article 7. The method of land price adjustment factor sequence, content determined by the method of land price adjustment factor of land prices follow the following rules: 1. Surveys, collect information a) survey, collect information on the price of land plots has 3 minimum assignment on the market , hit land use rights auction in period not exceeding 2 years as of the time of valuation at each position (according to the price of land) in the area of valuation of the land.
In the case of land valuation is not enough information on the price of land, the information collected in the vicinity have similar conditions on natural conditions, socio-economic, technical infrastructure and social infrastructure with the valuation of land area.
During the survey, collecting land prices, the market investigation carried out according to the provisions in point d of article 3 paragraph 1 of this circular.
b) for cases of land plots to determine the earnings, costs from the use of the land shall collect information on income, costs from the use of a minimum of 3 land plots to determine the price of the land according to the income method in each position (according to the price of land) in the area of valuation of the land.
c) collect information on socio-economic conditions at the local level.
2. Identify common ground in the market price of each location of a land) land price statistics by market location of the land with respect to the information already collected according to the provisions in point a and point b of Paragraph 1 of this article.
b) identifying common ground in the market price of each position of land made under the provisions of paragraph 3 of article 3 of Decree No. 44/2014/ND-CP on May 15, 2014 by government regulation on the price of land (hereinafter the Decree 44/2014/ND-CP). With regard to the case of land prices on the market to focus on a price range, the common ground in the market price of each location of the land is determined by taking the arithmetic average of the price of the land at the location of that land.
3. Determine the coefficient of land price adjustment price adjustment coefficient of soil is determined based on the price of common land on the market, socio-economic conditions of locally specific and land prices in land prices.
4. Determine the price of land plots need to value of land plots need valuation =




Land prices in the land-price x price adjustment coefficient of land article 8. The choice of the method of land valuation based on the information already collected, the conditions applied to the land valuation methods prescribed in clause 2 article 5 of Decree No. 44/2014/ND-CP to choose suitable land valuation method. Case of need can apply to combine the land valuation methods prescribed in paragraphs 1, 2, 3 and 4 of article 4 of Decree 44/2014/ND-CP to test, compare, and decide the price of the land.
Chapter III construction, the LAND PRICE TABLE ADJUSTED Item 1 BUILD LAND PRICING article 9. Land price table of content 1. Base on land valuation principles prescribed in article 112 of the law of the land; land valuation methods prescribed in paragraphs 1, 2, 3 and 4 of article 4 of Decree 44/2014/ND-CP, provincial people's Committee, the central cities (hereafter referred to as the provincial people's Committee) the people's Councils at the same level through before deciding to enact land price table for the type of land specified in clause 1 of article 11 of Decree 44/ 2014/ND-CP. In addition to the price of land provided for in this paragraph, with regard to the local zone, the provincial people's Committee issued details of pricing for the soils in the area of high technology.
2. provincial people's Committee to base the actual situation to local regulations to increase or decrease prices for land plots in more favorable elements more favorable or less in size, shape, profitability and other factors affect the price of the land than the land plots in the same location of the land in the land prices.
3. in the States enacting land prices that authority to adjust the planning, land use plans; land use changes and the addition of sugar, the city has not yet named in the current land prices but not in the case prescribed in clause 1 of article 14 of Decree 44/2014/ND-CP, the provincial people's Committee to base the price of land in the current land price table for additional rules in the land price and land price in the same people's Council information days before deciding. The Department of natural resources and environment is responsible for helping the provincial people's Committee in the additional provisions in the land price and land price report, Ministry of natural resources and the environment within a period not exceeding 15 days from the date the additional land price decision in land prices.
4. With regard to the case of land prices was issued which regulated the price of the land according to the land position, if there are conditions of manpower, funding, the provincial people's Committee entrusted the Department of natural resources and environment organizations make the transition to land prices according to location of the land in plots of land to individual land price table for area maps associated with database construction data on land prices.
Article 10. Construction project of land price table 1. Establishment of land price construction projects include the following: the type of land surveyors, survey; the number of land market price survey; the number of communes, wards, towns, Census (hereinafter census point); human resources, equipment, time, and cost estimation of the project construction of land price.
2. The sequence of construction project pricing ground as follows: a) to gather information, a public document that serves the construction projects include: geographic location, topography, geomorphology; socio-economic situation, management and land use influence the price of land and the current land prices;
b) determine the amount of points of the investigation: the investigation points to concentrate on areas with fluctuations in the price of the land and must reach a minimum of 50% of the total number of communes, wards and towns (hereinafter the township level) of each district, district, town, city in the province (hereinafter the district); the investigation points to represent the type of ground investigation and are evenly distributed on the district level;
c) determined the number of land plots should investigate the number of land plots should investigate for each soil type at each point the investigation must reach at least 50% of the total land plots of land that were transferable on the market, hit by the land use rights auction in a period not exceeding 2 years as of the time of the investigation but not less than 3 land plots.
With regard to the case of land plots to determine the earnings, costs from the use of the land, the number of land plots should investigate, survey information to determine the price of the land under the income approach must reach a minimum of 3 land plots at each point of the investigation.
3. Responsible for establishment and approval of a project) Department of natural resources and environment is responsible for project construction of land price and the provincial people's Committee approval before 1 April of the year construction of land price.
Records of land price construction projects include: land price construction projects; the sheet about the approval of the project; draft decision of the provincial people's Committee in approving the project.
b) provincial people's Committee approved the project of building land prices before April 15 of the year of construction of the price of land.
Article 11. Preparation of building land price table 1. Establishment of the Steering Committee of the provincial people's Committee decided to set up the Steering Committee of the project construction of land price table has approved. Steering components include: a) represented the people's Committee leaders granting the province's head of Department;
b) Director of the Department of natural resources and the environment was Deputy Head of Department;
c) the members of the Steering Committee are representatives of the Department of finance, justice, planning and investment, agriculture and rural development, construction; representatives of the district people's Committee, district, town, city in the province; representatives of high-tech zone management committee, economic zones (if any);
The Steering Committee has the task of helping the provincial people's Committee directed the departments concerned organized construction projects in local land prices.
2. the Chairperson decided to set up the task to assist the Steering Committee.
3. The Department of environment and natural resources has the responsibility to help the Steering Committee of the Organization of the project construction of land price: a) choice function determine the price of the land made the land price survey the market, building land prices;
b) Help the Steering Committee building land prices held professional training service for the task; directs the task force to conduct the test, the results of the investigation of land market prices, aggregate results of land price in the market at the provincial level, the draft land prices and other duties as assigned by the Chairperson.
Article 12. Determine the type of building land price table 1. Determining the type of construction in the Township of land price for agricultural land; land in rural areas; commercial land, rural services; the land produced non-agricultural business, not commercial land, rural services is done in 3 types: plain Township, middle, mountainous; each commune has the following basic features: a) the plain Township is Township is low, relatively flat and horizontal level with the surface of the sea; the population density, infrastructure and production conditions more favorable commodity circulation Middle mountainous;
b) Middle Township is moderately elevated Township (lower mountains, higher plain), including public area is hilly; the lower population density, higher than the mountain plain, infrastructure and conditions of production and circulation of commodities less favorably than plain but easy mountain;
c) mountain Township is more elevated Township Middle Township, including great high mountain area Division, complex terrain; low population density, infrastructure and production conditions of poor commodity circulation more advantageous Middle mountainous Township. to be determined according to the specifications provided for in this Point and the instructions of the Committee.
2. provincial people's Committee established the list of plain Township, Middle Township, and the mountainous Township in the provincial level as stipulated in paragraph 1 of this article.
Article 13. Identify types of municipalities in the construction of land price determining types of municipalities in the construction of land price for the land in the municipality; commercial land, services in the municipality; the land produced non-agricultural business, not commercial land, services in the municipality; the land agency headquarters building, construction land, land used for public purposes and other non-agricultural land in the municipality is done according to the following rules: 1. The municipality includes cities, towns, townships are the competent State organs to form and classification of municipalities;
2. Municipalities are classified into six types include: special municipality, municipality, municipality of type I, type II, type III, urban municipality type IV, type V municipality under the provisions of the law. For the town not yet rated municipality then folded into the municipality of type V;
3. provincial people's Committee based on the formation and classification of the town by the competent State agencies approved for the municipalities in the province to apply for suitable land price bracket.
Article 14. Identify areas in the construction of land price table to identify the in-built area land prices for land in the countryside; commercial land, rural services; the land produced non-agricultural business, not commercial land, rural services; the land agency headquarters building, construction land, land used for public purposes and other non-agricultural land in rural areas in each commune and according to the following rules: 1. The area 1: is the sector has the highest profitability and conditions most favorable infrastructure;
2. next: areas are areas of lower profitability and poor infrastructure more advantageous compared to adjacent areas.
Article 15. Locate land in construction of land price

1. for the annual tree planting land consist of ground water and ground rice planting every other year; planting perennials; the forest land production; aquaculture land; salt the Earth to locate the land according to each administrative unit or district-level administrative units based on the yield of crops, infrastructure conditions, the advantage for production, another business (for the annual tree planting land, land crops); based on the infrastructure conditions, the advantages for the production, trading, the distance from the place of residence of the community who use the land to the place of production, the distance from the place of production to the market focused products (for aquaculture land, salt land), and follow the following rules : a) position 1: position at which the plots of land are the elements and the most favorable conditions;
b) The next location: is the position at which the land plots there are elements and less favorable conditions than adjoining earlier.
2. With respect to land in the countryside; commercial land, rural services; the land produced non-agricultural business, not commercial land, rural services, locate land for each line, line segment or area based on the conditions of the technical infrastructure, social infrastructure, the advantage for producing, trading in the area; the distance to the center of politics, economy, trade in the area, and follow the following rules:-position 1: position at which the plots of land are the elements and the most favorable conditions;
-The next location: is the position at which the land plots there are elements and less favorable conditions than adjoining earlier.
3. for land in the municipality; commercial land, services in the municipality; the land produced non-agricultural business, not commercial land in urban services, then the determination of the location of land by the road, city; ramp, the city based on the conditions of the technical infrastructure, social infrastructure, the advantage for producing, trading in the area; the distance to the center of politics, economy, trade in the area, and follow the following rules: a) position 1: position at which the plots of land are the elements and the most favorable conditions;
b) The next location: is the position at which the land plots there are elements and less favorable conditions than adjoining earlier.
4. provincial people's Committee pursuant to the provisions in paragraphs 1, 2 and 3 of this article, the price of the land market and the actual situation at the local regulation of specific criteria to determine the location for each type of soil; the number and location of each position of land price match framing the land.
Article 16. Census, survey, information collection reviews the land market; natural factors, socio-economic, land use and management that affect land prices at the point of the investigation 1. The investigation, survey, information collection reviews the land market; natural factors, socio-economic, land use and management that affect land prices at the point of the investigation was conducted from July 5 to July 1 of the year in land prices and construction as defined below: a) survey, collect information about the land market price of land plots 3 minimum representation for each location of the land at the point investigation for each type of soil samples from the Sample number 01 to model No. 05 of Appendix No. 5 attached to this circular.
In addition to the content of the survey, the survey defined at this Point, the provincial people's Committee may supplement the other survey information to meet the requirements of building the local land price;
b) survey, collect information on natural factors, socio-economic, land use and management that affect the price of land in the form of investigation under point 6 of Annex No. 5 attached to this circular.
2. The end of the survey, collecting information of land market price at every point the investigation must examine, scrutinize the entire survey and determine the price of the land position. The price of land is determined by the arithmetic average of price of land plots was the investigation, survey at each location of the land.
For the location of the land does not have information about the land market price shall be based on the price of land in the current land prices, the price of the land position has been determined, apply direct comparison method specified in clause 1 of article 4 of Decree 44/2014/ND-CP and article 3 of this circular to determine the price of the remaining land positions.
3. The land market prices statistics at the census taken under model number 7 of Appendix No. 5 attached to this circular and building the report on the situation and the results of the investigation of land market prices at the point of the investigation. The report included the following principal contents: a) reviews overview the investigation points;
b) reviews the situation and the results of the investigation of land market prices at the point of the investigation; the situation changes and the level of fluctuation (increase or decrease) between land prices the market with the price of land of the same kind in the current land prices;
c) proposed price of the land position at the point of the investigation.
4. Profile survey results, collected the information market in land price investigation must improve before 10 July of the year of construction of the price of land. The records include: a) the votes collected information about the point of the investigation;
b) Votes collected information on plots of land;
c) statistics gathered information about the votes of land plots;
d) report on the situation and the results of the investigation of land market prices at the point of the investigation.
Article 17. Synthesis of the results of the investigation, collect information reviews land market in district level 1. Synthesis of the results of the investigation, collect information market at district level land prices follow form from model No. 8 to model No. 11 of the annex No. 5 attached to this circular.
2. building the report on the situation and the results of the investigation of land market prices at district level. The report included the following principal contents: a) evaluation of natural factors, socio-economic, land use and management that affect land prices on the district level;
b) reviews the situation and the results of the investigation, collect information reviews the land market; the situation changes and the level of fluctuation (increase or decrease) between land prices the market with the price of land of the same kind in the current land prices at the district level;
c) proposed price of land positions on the district level.
3. General profile results of the investigation, collect information reviews land market in district level must improve before the July 20 of years of building land prices. The records include: a) General land price Table on the district level;
b) report on the situation and the results of the investigation of land market prices at district level.
Article 18. Synthesis of the results of the investigation, collect information at the provincial level markets land prices and reviews the results of the current land price table 1. Synthesis of the results of the investigation, collect information at the provincial level markets land prices follow form from the form of 12 to Form the number 14 of Appendix No. 5 attached to this circular and must improve before 1 August of the year of construction of the price of land.
2. Analysis, reviews the results of the current land price a) reviews the situation and fluctuations in the level of fluctuation (increase or decrease) between land prices the market with the price of land of the same kind in the current land prices.
b) reviews the provisions in the current land prices.
Article 19. Construction of land price table 1. Land price table is built according to the location of the land made under the form from model No. 15 to no. 19 Specimens of Appendix No. 5 attached to this circular. Land price table cases built to individual land plots shall comply with the model number 20 of Annex No. 5 attached to this circular.
2. Handle price land in neighboring area a) provincial peoples Committee pursuant to the provisions in clause 1 of article 13 of Decree 44/2014/ND-CP to neighboring areas regulations between the provinces, the central cities (hereafter referred to as neighboring areas).
b) provincial people's Committee has the responsibility to send the draft local land price table for the provincial people's Committee has the neighboring land to retrieve comments; posted land price draft constantly on electronic information Page of the provincial people's Committee, the Department of natural resources and the environment. In the period not exceeding 15 days from the receipt of the draft of land prices, the provincial people's Committee has the neighboring land must have text answers.
The case of disparity in the price of land in neighboring areas in the draft land prices exceed the provisions in paragraph 2 of article 13 of Decree 44/2014/ND-CP, the provincial people's Committee has land borders to unify with each other about the expected land prices released in neighboring areas.
No case was then reported the Ministry of natural resources and the environment before 15 September of the year of building land prices to settle. The case of the people's Committee and the provincial Ministry of natural resources and the environment are not unified price of land in neighboring areas, the Ministry of natural resources and the environment report by the Prime Minister to review the decision.
3. Build the presentation report of building land prices. The report included the following principal contents: a) reviews of natural conditions, the social-economic situation, the management and land use influence on land price;
b) reviews the situation and the results of the investigation, collect information on market prices of land; the results of the current land prices;
c) reviews the fit or not fit of land prices in the draft land price in comparison with land prices; the results of the investigation of land market prices; land prices in the draft price land of the province, central cities have neighboring land (if available);
d) The specified location of the land; application of the method of land valuation and land prices in the draft land prices; the price for the type of soil (if any);
DD) reviews the impact of the draft land prices to the social-economic situation, investment environment, the implementation of financial policies on land and income, the life of households, individuals, land use organizations.
4. Build the Sheet on the land price.
5. organizations consulted the organs, organizations and individuals concerned about the draft of land price and land price table draft complete.
Article 20. Draft land price evaluation

1. The Department of natural resources and the environment submitted land price appraisal Council records appraisal of land price table draft before 15 October of the year of construction of the price of land. The records include: a) the sheets of the issuance price of land;
b) draft table of land;
c) reported construction of land price table captions (including model No. 12 to no. 14 Specimens of Appendix No. 5 attached to this circular).
2. content of land price appraisal of land price evaluation Council made under the guidance of the Ministry of finance and the Ministry of natural resources and the environment.
Article 21. Finishing the draft of land price; the provincial people's Council through; the decision to enact land price table 1. Text based appraisal of land price appraisal Council, Department of natural resources and the environment organized editing, finishing the draft of land price and the provincial people's Committee. The record people's Committee issued the following provisions in clause 2 of article 12 of Decree 44/2014/ND-CP DATED. 2. The provincial people's Committee of the people's Councils at the same level through. Record the provincial people's Council made in accordance with paragraph 3 of article 12 of Decree 44/2014/ND-CP. 3. After getting the resolution of the provincial Council, the provincial people's Committee directed the Department of natural resources and environment of the Organization perfecting construction of land price records; the decision to enact and publicize the local land price in January of the first year.
4. The Department of natural resources and environment is responsible for reporting The resources and environment of building land price table results before August 15th, 01 of early States to aggregate and report the Prime Minister. Results of building land prices include: a) promulgating the land price;
b) reported construction of land price table captions;
c) synthetic Table land prices for each type of local provincial land.
LAND PRICE TABLE ADJUSTED item 2 Article 22. Preparation of land price table adjusted the base case adjustment of price of land specified in clause 1 of article 14 of Decree 44/2014/ND-CP, Department of natural resources and environment is responsible for implementation of the following: 1. Establishment of land price table adjusted project made under the provisions of article 10 of this circular , in which only the focus of the investigation, survey land prices the market for soil type, location of the land, the area of land price fluctuations;
2. Choose organization with consultative functions determine the price of the land made the land price table adjusted project under the provisions of the law.
Article 23. Census, survey, information collection reviews the land market; natural factors, socio-economic, land use and management that affect land prices at the point of the investigation 1. The investigation, survey, information collection reviews the land market; natural factors, socio-economic, land use and management that affect land prices follow the provisions in paragraphs 1, 2 and 3 article 16 of this circular.
2. Profile survey results, collected price information of land market in the investigation include: a) the votes collected information about the point of the investigation;
b) Votes collected information on plots of land;
c) statistics gathered information about the votes of land plots;
d) report on the situation and the results of the investigation of land market prices at the point of the investigation.
Article 24. Synthesis of the results of the investigation, collect information and market land price reviews the results of the current land price table 1. Synthesis of the results of the investigation, collect information reviews land market in district level a) synthesis, build reports on the situation and the results of the investigation, collect information of land price level at market perform as specified in clause 1 and clause 2 of article 17 of this circular.
b) General records the results of the investigation, collect information reviews land market in district level including: General land prices-table on the district level;
-Report on the situation and the results of the investigation of land market prices at district level.
2. Synthesize the results of the investigation, collect information at the provincial level markets land prices and reviews the results of the current land prices.
Synthesis of the results of the investigation, collect information at the provincial level markets land prices and reviews the results of the current land prices made under the provisions of article 18 of this circular.
Article 25. Construction of land price table adjusted 1. The construction of land price table adjusted of a soil type, some soil types or all types of land in land prices; adjust the price of land in a land location, some land positions or all positions of land made under the provisions of paragraph 1 of article 19 of this circular.
2. Handling of land price in the price of land in neighboring area (if available).
3. Build the presentation report of building land price table adjusted.
4. Build Sheets on issuing land price table adjusted.
5. organizations consulted the organs, organizations and individuals concerned about the draft of land price table adjusted and finalized the draft land price table adjusted.
Article 26. Draft land price evaluation adjustment 1. The Department of natural resources and the Environment Council send appraisal of land price appraisal of land price profile adjusted. The records include: a) the Sheet about the enactment of land price table adjusted;
b) draft land price table adjusted;
c) reported construction of land price table captions (including model No. 12 to no. 14 Specimens of Appendix No. 5 attached to this circular).
2. content of land price evaluation adjustment of land price evaluation Council made under the guidance of the Ministry of finance and the Ministry of natural resources and the environment.
Article 27. Finishing the draft of land price table adjusted; the people's Council through provincial and promulgating the land price table adjusted 1. Text based appraisal of land price appraisal Council, Department of natural resources and the environment organized editing, finishing the draft of land price table adjusted and the provincial people's Committee. The record people's Committee issued the following provisions in clause 5 article 14 of Decree 44/2014/ND-CP DATED. 2. The provincial people's Committee, the people's Council of the same level. The records of people's Council granted the province made under the provisions of Paragraph 6 of article 14 of Decree 44/2014/ND-CP. 3. After receiving the text of the standing provincial people's Council, the provincial people's Committee directed the Department of natural resources and environment of the organization improve the land price table adjusted profile; the decision to enact and publicize land price table adjusted locally and report the same level people's councils in the most recent session.
4. The Department of natural resources and environment is responsible for reporting The resources and environment of the land price table construction result adjusted within a period not exceeding 15 days from the date of signing the decision issued to sum up and report the Prime Minister. Results of building land price table adjusted include: a) promulgating the land price table adjusted;
b) reported construction of land price table captions tuning;
c) synthetic Table land prices the market for each type of local provincial land.
Chapter IV SPECIFIC LAND APPRAISER and CONSULTANT DETERMINE What LAND PRICE 28. Planning of specific land valuation of 1. Land use plans base their annual district level, planned privatization of State enterprises, Department of resource and environmental planning specific land valuation of next year the provincial people's Committee before June 30 of every year.
2. specific land valuation plan include the following: a) expected the cases need specific land valuation;
b) expected the case to hire held consultative function determines the price of land and the number of organizations that have consultative function determines land prices;
c) estimated time and cost of implementing land valuation.
Article 29. Preparing to implement specific land valuation based on the specific land pricing plans were provincial people's Committee approval, the Department of natural resources and the environment to prepare implementation of specific land valuation include the following: 1. Determine the land valuation purposes, the time taken and cost estimation.
2. Preparation of land plots need assessment records include: a) the location, area, and time limit of use of land plots need valuation;
b) information about the planning, land use planning, planning construction details were competent State agencies approved and other regulations related to the management and use of land plots need evaluation.
3. Choose, sign the lease held consultative function determines land prices for hiring consultants determine the price of the land.
Article 30. Investigation, analysis, synthesis information on plots of land, the price of the land market; application of the method of land valuation and land prices approach construction 1. The investigation, General information on the land plots, land prices the market follow the form from Model to model No. 01 of 05 of Appendix No. 5 attached to this circular.
2. Pursuant to the information already collected, applying the method of valuation of the land specified in the paragraph 1, 2, 3 and 4 of article 4 of Decree 44/2014/ND-CP and the provisions in articles 3, 4, 5 and 6 of this circular to determine the price of the land.
For rent-functional consulting organization identified land prices, the Organization of advisory function determines the price of land to build the land valuation certificate according to the model No. 21 of Annex No. 5 attached to this circular.
3. building land prices approach accompanied the report presentation building land prices approach according to the following principal contents: a) the purpose of valuation of the land and the land plots information needs evaluation;
b) reviews the situation and the results of the investigation, General information about the price of the land market;
c) the application of the method of land valuation;
d) results identify the land price and land price of the proposal;
DD) reviews the impact of socio-economic of the price of land.
4. The Department of natural resources and the environment checks, reviews results determining the land price and land price approach; construction sheet of the process on deciding the price of land.
Article 31. Appraisal of land price approach 1. The Department of natural resources and the environment the land valuation Board records of land price approach. The records include: a) the Sheets of the land price decisions;
b) draft plan reviews;
c) draft report presentation building land price approach.
2. Content of the appraisal methods of land price appraisal of land Assembly follow the instructions of the Ministry of finance and the Ministry of natural resources and the environment.
Article 32. Finishing the draft of land price approach, the provincial people's Committee decided to land price

1. Within a period of not more than 10 working days from the date of the Board's assessment text valuation of land, resources and the environment finalized the draft land prices approach the provincial people's Committee decision. The record people's Committee issued the following provisions in clause 2 of article 16 of Decree 44/2014/ND-CP DATED. 2. Within a period not exceeding 10 working days from the date of the proposed text of the Department of natural resources and the environment, the provincial people's Committee has the responsibility to decide the price of the land.
3. The Department of natural resources and environment is responsible for storing the entire valuation of specific land locally; Statistics, General and report the Ministry of natural resources and the environment of the specific land valuation results locally before 15 January each year.
Article 33. Identify specific land price by the method of land price adjustment factor for cases specified in point b of Paragraph 2 Article 18 of Decree No. 44/2014/ND-CP 1. The investigation, General information on the land plots, land prices the market follow the form from Model to model No. 01 of 05 of Appendix No. 5 attached herewith; collect information on socio-economic conditions at the local level.
2. Pursuant to the information already collected, applying the method of land price adjustment coefficient provided for in Clause 5 of article 4 of Decree 44/2014/ND-CP and article 7 of this circular to the price adjustment factor of building land.
3. Build the price adjustment coefficient approach land accompanied the report presentation factor construction of land price adjustment according to the following principal contents: a) the purpose of valuation of the land and the land plots information needs evaluation;
b) reviews the situation and the results of the investigation, General information about the price of the land market; socio-economic conditions affecting the local land price;
c) the application of the adjustment coefficient method in land price;
d) results of system construction of land price adjustment and the proposed price adjustment factor of the Earth;
DD) reviews the impact of socio-economic of the land price adjustment factor.
4. The Department of natural resources and the environment check, evaluate results of system construction of land price adjustment and price adjustment factor approach; construction sheet of the process on deciding the price adjustment factor of soil.
5. The evaluation of the draft scheme of land price adjustment factor; improve the draft scheme of land price adjustment factor and the provincial people's Committee decided the price adjustment factor of land made under the provisions of article 31 and Article 32 of this circular.
6. provincial people's Committee pursuant to the provisions in point b item 2 Article 18 of Decree No. 44/2014/ND-CP and local realities in order to decide the case applying the adjustment factor of land price regulation in this.
Article 34. Choice advisory function determines land prices 1. Based on the specific land pricing plans and plots of land records need evaluation, Department of natural resources and the environment make choosing functions organization determine the price of the land under the provisions of the law of tenders.
2. where the application of the method of procurement, the Department of natural resources and the environment as follows: a) establishing consultation of bidding and construction criteria, the method of evaluating bids;
b) notice and content bid was made public on the mass media under the provisions of the law of tenders is spacious;
c) evaluating bids made under the principle of objectivity and honesty on the basis of the specific evaluation criteria set forth in the tender;
d) decided to choose the organization with consulting function determines land prices made the valuation of specific land.
3. For cases applying the specified method according to the provisions of the law on tenders, the Department of natural resources and the environment conducted capacity assessment and selection decision held the Advisory function determines land prices made the valuation of specific land.
Article 35. Contracting function organization hire counsel determines land prices 1. Pursuant to decision of choosing organizations that have consultative function determines the price of land, resources and the environment contracting function organization hire consultants determine the price of the land.
2. The lease held consultative function determines the price of land including the main content as follows: a) the name, address of the Department of natural resources and the environment; the Organization has the function determine the price of the land;
b. land valuation purposes);
c) information about the plots of land valuation needs: location, area, and time limit of use of land plots need valuation;
d) duration of the determination of the price of land;
DD) valuation of land include: information gathering Votes land market prices; the aggregate results of land price in the market; Deed of land valuation and presentation reports build option price of land, the land price adjustment factor;
e) costs of ground and valuation method of payment;
g) rights and obligations of the parties in the implementation of the contract.
Article 36. Order and procedure of land valuation certificate 1. The land valuation certificate please submit registration documents certificate of land valuation in the General Department of land management. The records include: a) the application for land valuation certificate (form No. 22 of Annex No. 5 attached to this circular);
b) copy of certificate of completed course on valuation of land under the program fostered by the Ministry of natural resources and the environment;
c) copies by a graduate or postgraduate study, the Agency's certification, organizations where the work on time the work prescribed in Points c and d item 2 article 20 of Decree No. 44/2014/ND-CP;
d) copy of identity card or passport of the person in land valuation certificate please.
2. Bureau of land management is responsible for receiving, checking records and land valuation certificate within a period not exceeding 15 days from the receipt of a valid application.
Chapter V PROVISIONS Enacted 37. Effect 1. This circular has effect from August 13, 2014.
2. This circular replaces circular No. 145/2007/TT-BTC on December 6th, 2007 by the Minister of Finance shall guide the implementation of Decree No. 188/2004/ND-CP dated 16 November 2004 from the Government about the method of determining the price of the land and the land price bracket and Decree No. 123/2007/ND-CP on July 27, 2007 the Government amended supplement some articles of Decree No. 188/2004/ND-CP; Circular No. 02/2010/TTLT-BTC-BTNMT August 2010 the Minister of natural resources and the environment and the Minister of Finance shall guide the formulation, appraisal, issued land price and land price table adjusted under the authority of the provincial people's Committee, the central cities.
Article 38. Responsibility 1. Ministries, ministerial agencies, government agencies; The people's committees of provinces and cities under central is responsible for directing the implementation of this circular.
2. Bureau of land management is responsible for examining, urging implementation of this circular.
3. The Department of natural resources and environment is responsible for helping the people's Committee, the city of centrally organized implementation of this circular.
In the process, if there are difficulties and obstacles the Agency, organization, personal reflections in time about the Ministry of natural resources and environment to consider, resolve./.