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Circular No. 114/2004/TT-BTC guiding the implementation of the Government’s Decree No. 188/2004/ND-CP on methods of determining land prices and assorted-land price brackets.

Country/Territory
Viet Nam
Document type
Miscellaneous
Date
2004
Source
FAO, FAOLEX
Original source
Công Báo No. 01, 1 December 2004, pp. 7-21.
Subject
Land & soil
Keyword
Land tenure Land valuation Tax/levy
Geographical area
Asia, East Asian Seas, South-Eastern Asia
Entry into force notes
The Circular enters into force 15 days after its publication in the Official Gazette.
Abstract

This Circular prescribes the methods for the determination of land prices and assorted-land price brackets. It describes the direct comparison method and the income-based method. The Circular determines specific land prices in localities classified as delta communes, midland communes and mountain communes. It describes the various land categories: annual crop land, perennial tree land, aquaculture land, production-forest land and other agricultural land categories. The provincial-level People’s Committees shall decide on the specific land prices and inspect the applications of assorted-land price brackets.

Full text
English

References - Legislation

Implements

Decree No. 188/2004/ND-CP on methods of determining land prices and assorted-land price brackets.

Legislation | Viet Nam | 2004

Keyword: Land tenure, Land valuation, Lease, Tax/levy

Source: FAO, FAOLEX