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.

The Circular disciplines the terms of payment for land rent, the right of use and the tenure both by domestic Organizations, families/individuals. Furthermore, it indicates how to calculate the rates to be paid on the basis of occupancy and activities as follows: one year land rent (VND/year) is equal to leased land area (m2 ) multiplied per land rent rate/year(VND/m2. Listed are also the subjects/organizations that are exempt by those charges and the situations where investments would be encouraged by the relative Authorities (namely forestation, reforestation, land reclamation, zoning, land reclamation, salt making and aquaculture). Two lists are added indicating the regions affected by socio-economic difficulties, as per mild to severe (List B and C).