This Circular guides the collection of land rents and water surface rents applicable to cases of land lease and water surface lease. Land shall be classified according to Appendix 1. Sections II and III of Part A specify the payers of land rents and water surface rents, and the subjects not liable to pay land rents. Part B gives specific provisions on land rent rates, water surface rent brackets, determination of land rent rates for specific projects, etc. as specified in articles 4 to 11 of Decree No. 142/2005/ND-CP. Part C guides the principles for land rent and water surface rent exemption or reduction. Part D sets out provisions for determining land rent and water surface rent amounts, and for the collection and payment of land and water surface rents. Sections V and VI of Part D deal with complaints and settlement of complaints, and with authorities responsible for the implementation of this Circular.
Implements: Decree No. 142/2005/ND-CP on collection of land rents and water surface rents. (2005-11-14)
Amended by: 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. (2011-06-29)
Repeals: Circular No. 35/2001/TT-BTC guiding the payment of land rent and contribution of capital to joint ventures with land use right value by domestic organizations, family households and individuals. (2001-05-25)
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