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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.

Pays/Territoire
Viet Nam
Type du document
Règlement
Date
2006
Source
FAO, FAOLEX
Source d'origine
Công Báo Nos. 21-22, 7 February 2006, pp. 61-66.
Sujet
Terre et sols
Mot clé
Régime foncier Terres publiques Droit d'usage Taxe/impôt
Aire géographique
Asie, East Asian Seas, Asie du Sud-Est
Entry into force notes
This Decree enters into force 15 days after its publication in the Official Gazette.
Résumé

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.

Texte intégral
Anglais

Références - Législation

Implementé par

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.

Législation | Viet Nam | 2006

Mot clé: Régime foncier, Terres publiques, Droit d'usage, Taxe/impôt

Source: FAO, FAOLEX