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.

Subject

Land & soil

Keyword

Land tenure Public land Tax/levy Land valuation

Geographical area

Asia, South-Eastern Asia

Entry into force notes

This Circular enters into force 15 days after its publication in the Official Gazette.

Abstract

This Circular amends Circular No. 117/2004/TT-BTC guiding the implementation of the Government’s Decree on the collection of land use levies. A new point shall be added to section IV, Part A determining the calculation of payable land use levies. Point 3, section III of Part B, which provides for the case where land is leased by the State, is amended. A new point 3 shall be added to section I, Part D dealing with the determination of land use levies. Amendments have been made to point 2 and 3 of

Full text

English

References - Legislation

Amends

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

Legislation | Viet Nam | 2004

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

Source: FAO, FAOLEX

Repealed by

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