Additional regulations on land use fee collection

This is the outstanding content in Circular 10/2018/TT-BTC amending Circular 76/2014/TT-BTC guiding Decree 45/2014/ND-CP regulating the collection of land use fees issued by the Ministry of Finance.

Accordingly, additional regulations on determining land use fees when re-issuing Certificates issued incorrectly as prescribed in Clause 41, Article 2 of Decree No. 01/2017/ND-CP are as follows:

– In case the Certificate is issued incorrectly due to the error of the State agency, the land use fee when re-issuing the Certificate is determined according to the policy and land price at the time the previous Certificate was issued.

– In case the Certificate is issued incorrectly due to the land user’s fault, the land use fee when reissuing the Certificate is determined according to the policy and land price at the time of reissuing the Certificate of land use rights.