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. | Land Portal

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LEX-FAOC106306
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This Circular amends and supplements various points of Circular No. 117/2004/TT-BTC guiding the implementation of the Government’s Decree No. 198/2004/ND-CP on land use levy collection.Point 1, Section IV, Part A on land prices used for land use levy calculation has been supplemented and amended as well as point 2 on the allocation of land use levy for multi-story buildings attached to land which is allocated by the state to multiple users. A new Section V to Part A is added addressing the subtraction of compensation and ground clearance money. Point 3, Section III, Part B dealing with the change from land lease to land allocation with the collection of land use levies is amended and supplemented. A new content at the end of Section IV, Part B is added for the determination of residential land prices. Point 4, Section I, Part C dealing with land use levy exemptions and reduction dossiers is supplemented and amended. Furthermore, a new Section IIa, Part D on procedures for recording and payment of owned land use levy is added.

Amends: Circular No. 117/2004/TT-BTC guiding the implementation of the Government's Decree No. 198/2004/ND-CP on land use levy collection. (2004-12-07)
Repeals: 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. (2006-08-02)

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