Circular No. 120/2005/TT-BTC Guiding the Implementation of the Governments Decree No. 142/2005/ND-CP of 14 November 2005 on Collection of Land Rents and Water Surface Rents.
Country
Type of law
Miscellaneous
Abstract
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.
Attached files
Date of text
Entry into force notes
This Circular enters into force 15 days after its publication in the Official Gazette.
Notes
Point 1, Section II, Part B of Circular No. 20/2002/TT-BTC of 28 February 2002 and Circular No. 98/2002/TT-BTC of 24 October 2002 shall be repealed.
Repealed
No
Serial Imprint
Công Báo Nos. 47-48, 31 January 2006, pp. 24-37.
Source language
English
Legislation Amendment
No