Circular No. 153/2011/TT-BTC guiding non-agricultural land use tax. Country/Territory Viet Nam Document type Regulation Date 2011 Source FAO, FAOLEX Subject Land & soil Keyword Tax/levy Geographical area Asia, East Asian Seas, South-Eastern Asia Entry into force notes This Circular enters into force on 1 January 2012. Abstract This Circular sets out provisions guiding non-agricultural land use tax. Full text English