The Ministry of Finance has just issued Official Letter No. 7633/BTC-QLCS to the People's Committees of provinces and centrally run cities to guide the confirmation of compensation, support and resettlement funds deducted from land use fees and land rents payable when implementing the arrangement of administrative units and two-level government organizations.
Accordingly, to ensure that the cost of compensation for site clearance (GPMB) is not interrupted or creates legal gaps in the process of reorganizing district-level administrative units, the Ministry of Finance requests the People's Committees of provinces and cities to direct district-level People's Committees to comply with the provisions of Clause 5, Article 44 of Decree 103/2024/ND-CP dated July 30, 2024 of the Government.
Before the time of operation, the district People's Committee is responsible for confirming the amount of compensation, support and resettlement funds paid by each investment project, implemented before moving to the new organizational model. The confirmation of the base according to the compensation plan has been approved by the competent authority, and sent to the tax authority as a basis for deducting the land financial obligations of the land users when there is an arising.
District -level People's Committees and units and organizations perform compensation must be responsible for the accuracy of data and information stated on the funding payment list. At the same time, the entire dossier related to the confirmation of funding should be handed over to agencies and units receiving in the process of rearranging administrative units under the two -level model.
After receiving, the new unit is responsible for continuing to confirm the amount of funds arising after the model conversion, send it to the tax authority as a basis for deducting from land use fees or land rent payable.
The Ministry of Finance emphasized that the organization of this content needs to be based on full regulations in Decree 103/2024/ND-CP and current regulations of the Government on decentralization of authority between local government levels in the field of financial - budgetary management. Ensuring continuity, completeness and transparency in the process of confirming, handing over and processing records is an important requirement, avoiding affecting the rights of people and businesses when fulfilling financial obligations on land.
