Ministry of Finance abolishes 12 Circulars in the field of land finance

The Ministry of Finance has just issued Circular No. 89/2024/TT-BTC, partially or completely abolishing a number of Circulars in the field of land finance issued by the Minister of Finance before the effective date of the 2024 Land Law and the 2023 Housing Law.

Ministry of Finance abolishes 12 Circulars in the field of land finance

The Ministry of Finance has just issued Circular No. 89/2024/TT-BTC, partially or completely abolishing a number of Circulars in the field of land finance issued by the Minister of Finance before the effective date of the 2024 Land Law and the 2023 Housing Law.

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Circular 89/2024/TT-BTC clearly states that the following Circulars are abolished:

1. Circular No. 76/2014/TT-BTC dated June 16, 2014 of the Minister of Finance guiding a number of articles of Decree No. 45/2014/ND-CP dated May 15, 2014 of the Government regulating land use fee collection;

2. Circular No. 332/2016/TT-BTC dated December 26, 2016 of the Minister of Finance amending and supplementing a number of articles of Circular No. 76/2014/TT-BTC dated June 16, 2014 of the Ministry of Finance guiding a number of articles of Decree No. 45/2014/ND-CP dated May 15, 2014 of the Government regulating the collection of land use fees;

3. Circular No. 10/2018/TT-BTC dated January 30, 2018 of the Minister of Finance amending and supplementing a number of articles of Circular No. 76/2014/TT-BTC dated June 16, 2014 of the Ministry of Finance guiding a number of articles of Decree No. 45/2014/ND-CP dated May 15, 2014 of the Government regulating the collection of land use fees;

4. Circular No. 77/2014/TT-BTC dated June 16, 2014 of the Minister of Finance guiding a number of articles of Decree No. 46/2014/ND-CP dated May 15, 2014 of the Government regulating the collection of land and water surface rents;

5. Circular No. 333/2016/TT-BTC dated December 26, 2016 of the Minister of Finance amending and supplementing a number of articles of Circular No. 77/2014/TT-BTC dated June 16, 2014 of the Ministry of Finance guiding a number of articles of Decree No. 46/2014/ND-CP dated May 15, 2014 of the Government regulating the collection of land and water surface rents;

6. Circular No. 11/2018/TT-BTC dated January 30, 2018 of the Minister of Finance amending and supplementing a number of articles of Circular No. 77/2014/TT-BTC dated June 16, 2014 of the Ministry of Finance guiding a number of articles of Decree No. 46/2014/ND-CP dated May 15, 2014 of the Government regulating the collection of land and water surface rents;

7. Circular No. 207/2014/TT-BTC dated December 26, 2014 of the Minister of Finance regulating the determination of land rent for agricultural and forestry companies using land for agricultural, forestry and aquaculture production purposes;

8. Circular No. 89/2017/TT-BTC dated August 23, 2017 of the Minister of Finance guiding a number of articles of Decree No. 35/2017/ND-CP dated April 3, 2017 of the Government regulating the collection of land use fees, land rent, water surface rent in Economic Zones and High-tech Zones;

9. Circular No. 80/2017/TT-BTC dated August 2, 2017 of the Minister of Finance guiding the determination of land use rights value, land rent, assets attached to land to be refunded when the State recovers land and the management and use of compensation for assets assigned by the State for management and use, and support amounts when the State recovers land but is not compensated for land;

10. Circular No. 61/2022/TT-BTC dated October 5, 2022 of the Minister of Finance guiding the preparation of estimates, use, payment and settlement of funds for organizing the implementation of compensation, support and resettlement when the State acquires land;

11. Circular No. 124/2016/TT-BTC dated August 3, 2016 of the Minister of Finance guiding the management of proceeds from leasing, hire-purchase and sale of state-owned houses; payment of the difference when renting public housing and management of proceeds from leasing public housing according to the provisions of Decree No. 99/2015/ND-CP dated October 20, 2015 of the Government detailing and guiding the implementation of a number of articles of the Housing Law;

12. Circular No. 139/2016/TT-BTC dated September 16, 2016 of the Minister of Finance guiding the exemption of land use fees, land rent, refund or deduction from financial obligations for investors when investing in the construction of social housing and the method of determining land use fees payable when buyers and hire-purchasers are allowed to resell social housing.

In addition, partially abolish the following Circulars: Abolish the regulations on land allocation, land lease, preferential exemption and reduction of land rent for projects in the socialized sector stipulated in Clauses 3, 4 and 5, Article 1 of Circular No. 156/2014/TT-BTC dated October 23, 2014 of the Minister of Finance on amending and supplementing a number of articles of Circular No. 135/2008/TT-BTC dated December 31, 2008 guiding the implementation of Decree No. 69/2008/ND-CP dated May 30, 2008 of the Government on policies to encourage socialization of activities in the fields of education, vocational training, health care, culture, sports and environment.

Source: https://baodautu.vn/batdongsan/bo-tai-chinh-bai-bo-12-thong-tu-trong-linh-vuc-tai-chinh-dat-dai-d236346.html