Ecolex Logo
The gateway to
environmental law
Search results » Legislation

Decree No. 13/2006/ND-CP on the Determination of Land-use Right Value for Inclusion in Asset Value of Organizations Allocated Land by the State without Collection of Land Use Levy.

Country/Territory
Viet Nam
Document type
Regulation
Date
2006
Source
FAO, FAOLEX
Original source
Công Báo Nos. 21-22, 7 February 2006, pp. 61-66.
Subject
Land & soil
Keyword
Land tenure Public land Right of use Tax/levy
Geographical area
Asia, East Asian Seas, South-Eastern Asia
Entry into force notes
This Decree enters into force 15 days after its publication in the Official Gazette.
Abstract

This Decree determines land-use right value, for lands assigned by the State, to be included in the value of organization assets. The lands are specified in article 1. Land-use rights shall constitute a state asset (art. 3). Articles 4-8 deal with the following matters: valuation of land-use rights; adjustment to land-use right value; accountng land-use right value into asset value; recovery and transfer of land-use rights. Land using organizations shall send reports on the use of land, together with land-use right certificates, to the Finance Services of provinces where the used land exists (art. 9). Article 10 sets out deadlines for the valuation of land-use rights. The remaining articles deal with responsibilities of the various institutions.

Full text
English

References - Legislation

Implemented by

Circular No. 29/2006/TT-BTC guiding the implementation of Government's Decree No. 13/2006/ND-CP on Determination of Land-use Right Value for Inclusion in Asset Value of Organizations Allocated Land by the State without Collection of Land Use Levy.

Legislation | Viet Nam | 2006

Keyword: Land tenure, Public land, Right of use, Tax/levy

Source: FAO, FAOLEX