Circular No. 117/2004/TT-BTC guiding the implementation of the Government's Decree No. 198/2004/ND-CP on land use levy collection.

This Circular guides the land use levy collection applicable to cases defined in Decree No. 198/2004/ND-CP. Land use levy payers, non-payers of land use levies and the bases for calculation of land use levies are defined in Part A. Part B deals with the following matters: collection of land use levies upon land assignment by the State; land use levy collection upon land use purpose change; change from land lease to land assignment with the collection of land use levies; land use levy collection upon granting of land use right certificates to current land users. Land use levy exemption and reduction principles are specified in Part C. Part D determines land use levy payment procedures and land use levy collection.