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Circular No. 117/2004/TT-BTC guiding the implementation of the Government's Decree No. 198/2004/ND-CP on land use levy collection.

Country/Territory
Viet Nam
Document type
Miscellaneous
Date
2004
Source
FAO, FAOLEX
Original source
Công Báo No. 26, 26 December 2004, pp. 43-55.
Subject
Land & soil
Keyword
Land tenure Public land Tax/levy Land valuation
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 guides the land use levy collection applicable to cases defined in Decree No. 198/2004/ND-CP. Land use levy payers, non-payers of land use levies and the bases for calculation of land use levies are defined in Part A. Part B deals with the following matters: collection of land use levies upon land assignment by the State; land use levy collection upon land use purpose change; change from land lease to land assignment with the collection of land use levies; land use levy collection upon granting of land use right certificates to current land users. Land use levy exemption and reduction principles are specified in Part C. Part D determines land use levy payment procedures and land use levy collection.

Full text
English

References - Legislation

Implements

Order No. 23/2003/L-CTN on the promulgation of Land Law No.13/2003/QH11.

Legislation | Viet Nam | 2003

Keyword: Basic legislation, Land tenure, Right of use, Lease, Survey/mapping, Land valuation, Expropriation, Cadastre/land registration, Dispute settlement, Land-use planning, Classification/declassification, Agricultural land, Use restrictions, Subdivision of land, Tax/levy, Registration, Urban land, Foreign land tenure, Transfer, Inspection, Offences/penalties, Traditional rights/customary rights

Source: FAO, FAOLEX

Decree No. 198/2004/ND-CP on collection of land use levies.

Legislation | Viet Nam | 2004

Keyword: Land tenure, Public land, Tax/levy, Land valuation

Source: FAO, FAOLEX

Amended by

Circular No. 70/2006/TT-BTC guiding amendments and supplements to the Finance Ministry's Circular No. 117/2004/TT-BTC guiding the implementation of the Government's Decree No. 198/2004/ND-CP on collection of land use levies.

Legislation | Viet Nam | 2006

Keyword: Land tenure, Public land, Tax/levy, Land valuation

Source: FAO, FAOLEX

Circular No. 93/2011/TT-BTC amending and supplementing Circular No. 117/2004/TT-BTC of 7 December 2004 guiding the implementation of the Government’s Decree No. 198/2004/ND-CP of 3 December 2004 on land use levy collection.

Legislation | Viet Nam | 2011

Keyword: Land tenure, Public land, Tax/levy, Land valuation

Source: FAO, FAOLEX