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.

This Circular amends Circular No. 117/2004/TT-BTC guiding the implementation of the Government’s Decree on the collection of land use levies. A new point shall be added to section IV, Part A determining the calculation of payable land use levies. Point 3, section III of Part B, which provides for the case where land is leased by the State, is amended. A new point 3 shall be added to section I, Part D dealing with the determination of land use levies. Amendments have been made to point 2 and 3 of section III, Part D dealing with problems in land use levy payments.