Pursuant to the law of the land on November 26, 2003;

Pursuant to Decree No. 88/2007/ND-CP dated 25 May 2007, the Government's additional rules regarding certificate of right to use land, land, land use rights, sequence, procedure for compensation, resettlement assistance when the State revoked the land and resolve complaints on land;

Contact the Ministry of finance, Ministry of natural resources and environment guides make a number of articles of Decree No. 88/2007/ND-CP dated 25 May 2007, the Government's additional rules regarding certificate of right to use land, land, land use rights, the order, the compensation procedure support, resettlement when the State revoked the land and resolve complaints about land (known as Decree No. 84/2007/ND-CP) as follows: i. the DEBIT PROCEDURE of LAND USE MONEY PRESCRIBED in ARTICLE 5 1. The case is debited the money land use: household, personal yet afford the paid use of land which have the aspiration debit was debited money using land on the land use right certificate (called a certificate) in the following cases: 1.1. Households, individuals transferred the land use purpose, be that certification must submit a history of hitting land as stipulated in article 6, article 8 of Decree 198/2004/ND-CP dated 3 December 2004 by the Government on land use charge (known as Decree No. 198/2004/ND-CP).

1.2. Households, individual State land resettlement.

2. Procedure of debiting money land use: 2.1. Since July 2, 2007 (the date the Decree No. 84/2007/ND-CP of effect execution), households, individuals not yet afford the paid use of land referred to in clause 1 of this Section has the form is debited the money attached land use certificate application or the application for transfer of land use or land records residence shall be the debit amount of land use.

2.2. When performing certification or modify certificate then the Resource Room and the environment must keep content "owe money use land" on page 4 of the certificate; signed, stamped to confirm the above debit content; notice in writing to the tax agency said the case of the debit amount of land use.

The case of households, individuals who apply for land use and money debit profile (full, valid) or certification please please transfer the land use purpose as specified in paragraph 4 Article 5, Decree No. 17/2006/ND-CP dated 27 January 2006 by the Government on amendments , the addition of some articles of the Decree guiding the implementation of the Land Law and Decree No. 187/2004/ND-CP on the transfer of State-owned companies into joint stock companies (known as Decree No. 17/2006/ND-CP) prior to July 2nd 2007 that have not been certified, then continue to be certified and are debited the money on land use certificates in accordance defined in Decree No. 17/2006/ND-CP and guidance in circular No. 70/2006/TT-BTC dated August 2, 2006 of Ministry of finance guide to modifying, supplementing circular No. 117/2004/TT-BTC on December 7, 2004 by the Ministry of Finance shall guide the implementation of Decree No. 198/2004/ND-CP (known as circular No. 70/2006/TT-BTC).

II. DETERMINE FINANCIAL OBLIGATIONS with REGARD to the CASE of LAND USE RIGHTS TRANSFER HAVE YET MADE the TRANSFER PROCEDURE PRESCRIBED in CLAUSE 1 article 11 households, individuals are using the native land due to the assignee, inheritance, gifts for the right to use land or houses attached to land use in before 1 July 2004 which has not been granted Certificate, no one in the papers under the provisions of paragraph 1 to article 50 of the law of the land but there are papers on land use right transfer signed by the party right (including cases not confirmed by the competent State agencies regarding the transfer), now if the competent State bodies the certification shall not perform the procedure transfer of land use right but must pay to use land under the provisions of Decree No. 198/2004/ND-CP, Decree No. 84/2007/ND-CP; stamp fee in accordance with the law.

Land prices to collect money land use, stamp fees as land prices by the provincial people's Committee, the central cities (called provincial people's Committee) issued under the regulations of the Government are effective at the time of filing complete, valid.

III. CERTIFICATE in CASE the LAND was NOT PROPERLY AUTHORIZED before 1 July THÁNC in 2004 BUT who HAS PAID LAND USE LAND USE to BE PRESCRIBED in ARTICLE 16 1. Proof of work has paid for the Agency, the Organization provided for in article 16 of Decree 88/2007/ND-CP is one of the following types: 1.1. Receipts (receipts, invoices) are used to collect money or land compensation under decision No 186/dated May 31, 1990 of the Council of Ministers regarding the compensation of agricultural land, land of forests when converted to other purposes.

1.2. Receipts (receipts, invoices) collect money according to circular No. 60/TC-TCT 16 July 1993 of the Ministry of finance about the additional guidelines for tax reduction, exemption of agricultural land use.

1.3. Receipts (receipts, invoices) according to the regulation on collecting the money of the people's Committee at district level, the social level of the Agency, organization or delivery of incorrect land authority has been the authorities, held that granted to households or individuals.

2. where land was allocated vires has paid use of land that only papers stored at the Agency, the Organization was collecting money or agency, other related organizations, the Agency, the organization that is responsible for delivering the papers are kept to the complete land use application for the certification.

IV. The HANDLING of FINANCIAL OBLIGATIONS on LAND in CASE of ECONOMIC ORGANIZATION VENTURE TURNED into ECONOMIC ORGANIZATION HAS 100% FOREIGN CAPITAL PRESCRIBED in ARTICLE 23 of the economic organization of joint ventures between domestic investors and foreign investors moved into economic organization have one hundred percent (100%) foreign owned the land have had to venture to switch to form the State of land rental and selected forms of paid land rent once or pay annual ground rent.

1. The handling for the value of land use rights has had on Vietnam-party venture as follows: 1.1. Submit the State budget State budget section level is calculated by the value of land use right according to the time limit for the transfer of capital from the time of use of land use which is to transfer venture with land and land rental unit which is under contract to receive debt with financial institutions (for the case of debt capital value received by the right use of land in accordance with circular No. 70-TC/QLCS on 07 October 1997 of the Ministry of finance instructed the land leasing, venture capital contribution by the land use right value of domestic organizations as stipulated in Decree No. 87/CP dated 17 December 1996 from the Government) or documents (text) delivery of capital (for the case of the delivery receipt which according to the provisions of article 28 of Decree 04/2000/ND-CP dated 11 February 2000 from the Government about the implementation of the law on amendments and supplements to some articles of the law of the land in 1998 and circular No. 35/2001/TT-BTC dated 25 May 2001 of the Ministry of finance instructed the land leasing venture capital contribution, equal to the value of land use of the institutions, households and individuals in the country) or the investment license (for cases not yet received delivery of capital or debt with the State).

1.2. State budget currency Lodging using the State budget by the value of land use are allowed to venture capital contribution as follows: a) for business Vietnam-party debt or have not received delivery of capital and have not yet filed the proceeds used to fund the State budget shall make use of the following capital income filing :-From the moment the capital contribution of land used until 31 December 2000 it filed is 3% per year calculated on the amount of capital contributed by the value of land use.

-From January 2001 to January 2002, the level of 1.8% per year is calculated on the amount of capital contributed by the value of land use.

b) for enterprises (Vietnam-party) took delivery of the debt or has delivery of capital and capital income already paid into the State budget, they must submit the currency using capital from time to time have not filed until December 31, 2001.

1.3. Vietnam-party business recorded steady state capital in the enterprise after the submission of the State budget State budget section by using the values of land use has contributed to the joint venture under point 1.1 paragraph 1 item (for the case was decided by the authorized State capital with recorded an increase in the value of land use rights has venture capital contribution).

1.4. for the value of land use, which is a joint venture of Vietnam party originated from the land charge land use, land-use rights to the assignee that land use money already paid or the assignee the right to use the land was charged did not originate from the Vietnam side business budget does not have to file the State budget of the capital contributed by the value the land use rights were transferred and currency using capital as specified in points 1.1, 1.2 paragraph 1 item.

2. economic organization has 100% foreign assignee Vietnam Party shares with the value of land use right or land rent procedure and do not pay rent for the time that Vietnam had equity transfer party equal to the value of land use. Expiry of the assignee by equity value portion of land use right of the Vietnam side, economic organization has 100% foreign-owned land rent payable under the provisions of the law in force at the time of enforcement of land leasing.

3. The sequence, records, State budget procedures for the account that domestic investors must file prescribed in points 1.1, 1.3 paragraph 1 of this Section to be made under the provisions of Decree No. 88/2007/ND-CP dated 25 May 2007 from the Government detailing the implementation of a number of articles of the law on tax administration.


4. After the party finished the procedure of transfer of land use rights and make financial obligations, the Department of natural resources and environment is responsible for the decision to end the land lease substances for domestic economic organizations; the provincial PEOPLE'S COMMITTEE decided for economic organization has 100% foreign-owned land under the provisions of the law of the land.

V. ASSIGNEE PROJECT HAS USED the LAND AS STIPULATED in ARTICLE 24 1. Order and procedure of transfer investment projects have land use: 1.1. For the case of economic organizations in the country are State land charge land use, land-use rights of the assignee or the State land rental before 1st July 2004 have paid land rent for the whole period or prepaid land lease for many years that the duration of land lease has been paid rest for at least five (5) years land use amounts already paid, the money receive the transfer of land use rights has to pay land rents already paid are not derived from the State budget after the transfer investment projects have to use land that has been notarized, transfer party filed transfer investment projects and certificate at the registered office of land use and resources department The environment where there is ground to make the transfer of land use right according to the provisions of article 127 of the law on land and 148 of Decree 181/2004/ND-CP on October 29, 2004 by the Government on the implementation of the law of the land (known as Decree No. 181/2004/ND-CP). The transfer of investment projects in the economic area, the higher the technological transfer contracts are not certified but must be confirmed by the management of the economic zones, high-tech zones.

After the party finished project financial obligations as stipulated by law, the Department of natural resources and environment is responsible for the provincial people's Committee decision to land rental, new level certificate for the transfer of a portion of land use projects or modify the certificate with respect to the transfer of the entire project, use of land; The Department of natural resources and environment of the land lease contract with the party assignee has the land use project.

1.2. With respect to cases of economic organizations in the country are State land charge land use, land-use rights to the assignee; State land rental before 1st July 2004 have paid land rent for the whole period or prepaid land lease for many years that the duration of land lease has been paid rest for at least five (5) years that land use amounts already paid, the money received land use right transfer land rents paid are derived from the State budget or land rent paid annually, the land, the land is State land use money not allocated to capital contribution by the land use right after the transfer investment projects have to use land that has been notarized, transfer party filed transfer investment projects and certificate at the post office Sign land use rights in the Department of natural resources and the environment to make as for selling the assets attached to land under the provisions of article 158 of Decree 181/2004/ND-CP transfer investment projects in economic, high-tech zone, then transfer the land use project has not certified but must be confirmed by the management of business economy, high-tech zones.

1.3. after the parties assign the completed project financial obligations as stipulated by law, the Department of natural resources and environment of the provincial people's Committee decided to revoke the land transfer side project and decided to lease the land; liquidation of land lease (for the case of side project was State land lease); the provincial people's Committee issued a certificate for the right project; the land lease contract for the assignee side project.

2. The value of the contract transfer investment projects include the investment value and the value of land use for lateral transfer case land use project mentioned in point 1.1 paragraph 1 item.

VI. The order and PROCEDURE of TRANSFER of LAND USE RIGHT to IMPLEMENT INVESTMENT PROJECTS STIPULATED in ARTICLE 28 1. Order and procedure of transfer of land use rights attached to transfer the land use purpose that must ask permission to transfer the land use purpose to the project stupid investment of economic organizations, households, individuals (called investors) are as follows: 1.1. Before investors get the transfer of land use rights attached to transfer the land use purpose to implement investment projects must have text sent Committee authority to allow transfer of the land use purpose for approval of investment undertakings. To base the planning of land use, urban construction planning or detailed planning of rural settlement construction had been authorized State agencies, review committees have authorized responsible answer to investors in writing regarding the approval or disapproval of investment undertakings; in case of disapproval, they must clearly state the reason.

1.2. where are the people's Committee of the authority approved investment policy, the investment house filed a (01) record in the register's Office of land use in the Department of natural resources and environment (if the transfer is of economic organizations); at the registered office of land use and environmental resources Bureau (if the assignee's personal, household); the records include: a) the contract of transfer of land use rights;

b) application for transfer of the land use purpose (which States the number of plots, the risks of land and forms of paid use of land or leasing land);

c) text approved undertakings referred to in point 1.1 of private accounts, worse than this;

d) certificate or one of the types of papers on land use specified in the paragraph 1, 2 and 5 to article 50 of the law of the land (if available);

DD) investment projects according to the provisions of the law on investment (for organizations).

1.3. the registered office of land use made the transfer of land use rights specified in point a and point b paragraph 2 to article 148 of Decree 181/2004/ND-CP and the move to agency records resources and competent environment allows to transfer the land use purpose to make the transition of land use under the provisions of article 134 of Decree 181/ 2004/NĐ-CP dated prior to modify or renew a certificate; data transfer of soil after the transfer of the land use for the purpose of the financial Department to calculate the amount of land use.

2. Investors must make financial obligations with respect to the assignment and transfer of land use rights land use purposes are as follows: 2.1. After completing the land valuation that investors paid for the transfer of land use right, the financial Department of the people's provincial Ủban decided to land prices that investors have to pay to get the assignment.

2.2. The paid use of land, the land lease as follows: a) where investors choose form land use soil that collect money it must pay to use the land by the difference between the amount calculated according to the type of land use the land after the transfer of the land use purpose with money the assignee the right to use the land by the provincial people's Committee decision stated in point 2.1 of this account, but must not exceed the amount of compensation, assistance on land corresponds to the case when the State revoked the land;

b) where investors choose this form of leasing land, the transfer amount received by the provincial people's Committee decision referred to in point 2.1 of this account are deducted from the amount of land rent payable under the provisions of point b clause 2, clause 3 and clause 5 Article 28 of Decree 88/2007/ND-CP but not exceed the maximum amount of compensation support of the land corresponds to the case when the State revoked the land.

Case the investor hired Consulting services to determine the price of the land the assignee to except on land rents payable under the provisions of clause 5 Article 28 of Decree 88/2007/ND-CP, the land price to determine the price of leasing land must also do consultancy services, Department of finance evaluation of the provincial people's Committee decision.

VII. SUPPORT for AGRICULTURAL LAND INTERSPERSED in RESIDENTIAL GARDENS, ponds and ADJACENT LAND in SETTLEMENTS SPECIFIED in ARTICLE 43 1. The area supported the provisions in clause 1 Article 43 of Decree 88/2007/ND-CP is the whole area of agricultural land; land, land plots in the same pond there in the House but is not recognized as belonging to the ground in the following areas: range a) within the administrative boundary of Ward;

b) within the residential areas in the town, the rural residential areas that border the neighborhood has been depicted on a map of rural residential area planning or have been shown on the map of land use planning details of the communes are the competent State agencies review; cases residential areas in the town, the rural residential areas that don't yet have residential planning, land use planning details of the communes is then determined according to review boundaries of plots of land outside of the House in the neighborhood.

2. The area supported the provisions in paragraph 3 Article 43 of Decree 88/2007/ND-CP for agricultural land plots without housing is no more than five (5) times in land allocation limit for each household or individual provisions in clause 2 Article 83, paragraph 5 Article 84 of the law of the land.

3. for plots of farmland interspersed in residential and land plots of land in the same pond, garden houses in the settlement recovered that has boundaries with many plots of land have different prices, the price of land to cash support is the normal price of the adjacent land plots; the case of adjacent land plots is not land in the land price in cash as a base to support the price of land in plots of land near their house for the average land price or of the housing land plots.

VIII. COST of PREPARING the RECORD for LAND AREAS REVOKED the PROVISIONS in paragraph 3 to ARTICLE 50


1. The expenditure spent on the modify maps, cadastral map excerpts, taken by itself, extract stars record due to resource and environment agency or registered office land use made when the State revoked the land to the project by the owner of the project and settlement on investment capital for the project.

2. in case of withdrawal land under State planning, land use plans that have been announced but not yet have investment projects in the budget referred to in paragraph 1 of this Section by the land fund development and settlement on funding activities of the land fund development organization; for yet there are local organizations fund development of land, the Agency of natural resources and the environment or the registered office of land use in settlement funds of the unit.

IX, EVALUATION and REVIEW of the OVERALL APPROACH on COMPENSATION, RESETTLEMENT and ASSISTANCE SPECIFIED in ARTICLE 51 and, due diligence, REVIEW of COMPENSATION, RESETTLEMENT and ASSISTANCE SPECIFIED in ARTICLE 56 1. The Organization in charge of compensation, clearance plans of compensation and resettlement assistance, and submit a (01) record at the Department of finance for State land case involved two (2) the County, district, town, city in the province and the compensation support, resettled by the provincial people's Committee approval; filed in finance for projects in the district people's Committee approval.

2. Finance Agency, in cooperation with the Agency of natural resources and the environment, the relevant bodies of the same level to assess the overall approach on compensation, assistance and resettlement and compensation, resettlement and assistance by duty compensation, clearance moved to to the people's committees of the same level for approval.

Where necessary, the Chairman of people's Committee of the authority review of the overall approach on compensation, assistance and resettlement and compensation, resettlement and support the decision to establish the authority due to co finance heads as President of the Council.

3. Content of the appraisal of the overall approach on compensation, resettlement and assistance including compensation policies, support and resettlement are applied; layout of resettlement schemes and funding sources estimation methodology implementation.

Content evaluation, compensation and resettlement assistance involves particular policy applies for compensation, resettlement assistance; the land prices, property prices for the calculation of compensation, the payment of support; implementation plan the layout of resettlement and the funds to pay compensation, resettlement and assistance apply specifically for the project.

4. Funding and evaluation of the overall approach on compensation, assistance and resettlement and compensation, resettlement and support of the project be used from budget expenses implementation of compensation, resettlement and assistance when the State revoked the land according to the provisions of article 48 Decree No. 197/2004/ND-CP dated 3 December, 2004 of the Government about compensation, resettlement and assistance when the State revoked the land, paragraph 6 article 4 of Decree 17/2006/ND-CP and instructions in section VII circular No. 116/2004/TT-BTC on December 7, 2004 by the Ministry of Finance shall guide the implementation of Decree No. 197/2004/ND-CP Section 4, circular No. 69/2006/TT-BTC dated August 2, 2006 of Ministry of finance regarding the amendments, additional circular No. 116/2004/TT-BTC and circular No. 126/2007/TT-BTC dated 30/10/2007 of the Ministry of Finance shall guide the establishment, use and funding settlement organizations make compensation , support and resettlement for construction projects of local traffic administrative units in the region difficult.

X. EFFECTIVE ENFORCEMENT of the PROVISIONS of ARTICLE 67 of the project, the category has done for compensation, resettlement and assistance before the July 2, 2007 (the date the Decree No. 84/2007/ND-CP effective enforcement) shall not apply or adjust according to the provisions of Decree No. 88/2007/ND-CP.

For the project, the category has approved compensation plans, support and resettlement but has not yet done or not done to pay compensation, resettlement and assistance before the Decree No. 84/2007/ND-CP effective enforcement of that then higher land prices the price of land was approved then just make the price adjustment of land as stipulated in paragraph 4 Article 58 of Decree 88/2007/ND-CP; do not apply other rules about compensation, resettlement and assistance specified in Decree No. 88/2007/ND-CP.

XI. IMPLEMENTATION 1. This circular effect after 15 days from the Post Gazette.

2. Annuls the regulation guidelines account and account 8 article 8, article 41, article 42, article 47, article 49 and paragraph 2 item 2 Article 50 of Decree No. 197/2004/ND-CP in circular No. 116/2004/TT-BTC and in circular No. 69/2006/TT-BTC.

3. the people's committees of provinces and cities under central are responsible for implementation of this circular. During the deployment process, if there are problems then the timely reflection about the Ministry of natural resources and environment, the Ministry of finance to coordinate resolution./.