Circular No. 94/2011/TT-BTC amending and supplementing the Finance Ministry’s Circular No. 120/2005/TT-BTC of 30 December 2005 guiding the Government’s Decree No. 142/2005/ND-CP of 14 November 2005 on collection of land rents and water surface rents.

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inglés

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LEX-FAOC106309

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This Circular amends and supplements various points of Finance Ministry’s Circular No. 120/2005/TT-BTC guiding the Government’s Decree No. 142/2005/ND-CP on collection of land rents and water surface rents.Amendments have been made to: Section I of Part B on land rent rates for annual rent payment; Section III of Part B on the percentage for calculating the land rent rate with annual rent payment; and to Item 1.4, Point 1, Section IV of Part C on investment licences and business registration certificates. Supplements have been made by adding: a new Section IVa to Part B on the deduction of compensation and ground clearance expenses; a new Section IVb to Part B on principles of land rent rate adjustment; new points 1a and 1b to Section V, Part B on application of land rent and water surface rent rates.

Amends: Circular No. 120/2005/TT-BTC Guiding the Implementation of the Governments Decree No. 142/2005/ND-CP of 14 November 2005 on Collection of Land Rents and Water Surface Rents. (2005-12-30)

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