Circular No. 05/2007/TT-BTNMT providing guidance on cases eligible for land use incentives and the management of land used by education and training, health, cultural, sports and physical training, scientific and technological, environmental, social, population, family and children protection and care establishments.

This Circular provides guidance on cases of land use eligible for land use levy exemption.
The Circular shall apply to land used for public service-providing establishments. The text makes provision for the following matters: review of the actual land use status; handling of problems in land use; elaboration and adjustment of land use plans; land allocation and lease; change of land use purposes; land use right transfer transactions; grant of land use certificates and registration of changes in land use; supervision and inspection of land used for public service-providing establishments.