Law governing taxes on land use right assignment. Country/Territory Viet Nam Document type Legislation Date 1994 Source FAO, FAOLEX Subject Land & soil Keyword Land tenure Tax/levy Transfer Right of use Subdivision of land Size Geographical area Asia, South-Eastern Asia Abstract With a view to strengthening the State management of the land, encouraging efficient land use, ensuring equity in tax obligations and supplementing the State budget with part of the income of the land user who assigns his/her land use rights, a tax on the transfer of land rights is introduced by the present Law. Organizations, family households or individuals that have the right to use land, including the land on which there is a house or an architectural object, shall pay a tax on the assignmen Full text English References - Legislation Amended by Law on amendments to a number of articles of the Law on Land Use Right Transfer Tax (no. 17/1999/QH10). Legislation | Viet Nam | 1998 Keyword: Land tenure, Tax/levy, Transfer Source: FAO, FAOLEX