Decree No. 198/2004/ND-CP on collection of land use levies. Country/Territory Viet Nam Document type Regulation Date 2004 Source FAO, FAOLEX Original source Công Báo No. 09, 9 December 2004, pp. 5-14. 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 Decree enters into force 15 days after its publication in the Official Gazette. Abstract This Decree provides for the collection of land use levies. It includes 22 articles divided into 6 Chapters. The Decree specifies in which situations the State will collect land use levies; the subjects not liable to pay (see also articles 33, 35, 50 and 87 of the Land Law No. 13/2003/QH11 of 2003); the basis for calculation of land use levies. Chapter II contains specific provisions on the conditions for land use levy collection: assignment of the land by the State; changes in the purposes of land use; use of the land as industrial park or for construction of hi-tech parks, economic zones. The principles for land use levy exemption or reduction are listed in Chapter III. Furthermore, the Decree determines time limits for paying the levies, responsibilities of tax offices and of owners, etc., and it establishes penalties on violations and complaints. 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 Implemented by Circular No. 05/2007/TT-BTNMT providing guidance on cases eligible for land use incentives and the management of land used by education and training, health, cultural, sports and physical training, scientific and technological, environmental, social, population, family and children protection and care establishments. Legislation | Viet Nam | 2007 Keyword: Land tenure, Lease, Public land, Tax/levy, Land valuation, Subsidy/incentive Source: FAO, FAOLEX 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 Amended by Decree No. 17/2006/ND-CP amending and supplementing a number of articles of the Decrees guiding the implementation of the Land Law and Decree No. 187/2004/ND-CP on transformation of state companies into joint-stock companies. Legislation | Viet Nam | 2006 Keyword: Land tenure, Lease, Tax/levy, Land-use planning Source: FAO, FAOLEX Decree No. 44/2008/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 198/2004/ND-CP on the collection of land use levies. Legislation | Viet Nam | 2008 Keyword: Land tenure, Public land, Tax/levy, Land valuation Source: FAO, FAOLEX Decree No. 88/2009/ND-CP on grant of certificates of land use rights and house and land-attached asset ownership. Legislation | Viet Nam | 2009 Keyword: Land tenure, Right of use, Certification Source: FAO, FAOLEX