Resource information
This Decree provides for the determination of land prices, assorted-land price brackets and valuation of specific land categories. It shall be used as a basis for calculating land use levies and determining land use right values as from articles 33, 34, 35, 40 and 50 of the Land Law No. 13/2003/QH11. The Decree consists of 17 articles divided into 4 Chapters as follows: General provisions (I); Methods of determining land prices and assorted-land price brackets (II); Determination of prices of various land categories in localities (III); Implementation organization (IV). The Decree also contains 9 Tables listing assorted land price brackets.
Implemented by: Circular No. 114/2004/TT-BTC guiding the implementation of the Government’s Decree No. 188/2004/ND-CP on methods of determining land prices and assorted-land price brackets. (2004-11-26)
Implements: Order No. 23/2003/L-CTN on the promulgation of Land Law No.13/2003/QH11. (2003-12-10)
Amended by: Decree No. 123/2007/ND-CP amending and supplementing a number of articles of Decree No. 188/2004/ND-CP of 26 November 2004 on methods of determining land prices and price brackets of land of different categories. (2007-07-27)