Circular No. 117/2004/TT-BTC guiding the implementation of the Government's Decree No. 198/2004/ND-CP on land use levy collection. Pays/Territoire Viet Nam Type du document Miscellaneous Date 2004 Source FAO, FAOLEX Source d'origine Công Báo No. 26, 26 December 2004, pp. 43-55. Sujet Terre et sols Mot clé Régime foncier Terres publiques Taxe/impôt Évaluation foncière Aire géographique Asie, East Asian Seas, Asie du Sud-Est Entry into force notes The Circular enters into force 15 days after its publication in the Official Gazette. Résumé This Circular guides the land use levy collection applicable to cases defined in Decree No. 198/2004/ND-CP. Land use levy payers, non-payers of land use levies and the bases for calculation of land use levies are defined in Part A. Part B deals with the following matters: collection of land use levies upon land assignment by the State; land use levy collection upon land use purpose change; change from land lease to land assignment with the collection of land use levies; land use levy collection upon granting of land use right certificates to current land users. Land use levy exemption and reduction principles are specified in Part C. Part D determines land use levy payment procedures and land use levy collection. Texte intégral Anglais Références - Législation Implemente Order No. 23/2003/L-CTN on the promulgation of Land Law No.13/2003/QH11. Législation | Viet Nam | 2003 Mot clé: Législation de base, Régime foncier, Droit d'usage, Location, Relevés/plans, Évaluation foncière, Expropriation, Cadastre/enregistrement des terres, Règlement des différends, Planification territoriale, Classement/déclassement, Terrains agricoles, Restrictions à l'utilisation, Subdivision foncière, Taxe/impôt, Enregistrement, Terrains urbains, Propriété étrangère, Transfert, Inspection, Infractions/sanctions, Droits traditionnels/droits coutumiers Source: FAO, FAOLEX Decree No. 198/2004/ND-CP on collection of land use levies. Législation | Viet Nam | 2004 Mot clé: Régime foncier, Terres publiques, Taxe/impôt, Évaluation foncière Source: FAO, FAOLEX Amendé par 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. Législation | Viet Nam | 2006 Mot clé: Régime foncier, Terres publiques, Taxe/impôt, Évaluation foncière Source: FAO, FAOLEX 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. Législation | Viet Nam | 2011 Mot clé: Régime foncier, Terres publiques, Taxe/impôt, Évaluation foncière Source: FAO, FAOLEX