Decree No. 13/2006/ND-CP on the Determination of Land-use Right Value for Inclusion in Asset Value of Organizations Allocated Land by the State without Collection of Land Use Levy.

This Decree determines land-use right value, for lands assigned by the State, to be included in the value of organization assets. The lands are specified in article 1. Land-use rights shall constitute a state asset (art. 3). Articles 4-8 deal with the following matters: valuation of land-use rights; adjustment to land-use right value; accountng land-use right value into asset value; recovery and transfer of land-use rights. Land using organizations shall send reports on the use of land, together with land-use right certificates, to the Finance Services of provinces where the used land exists (art. 9). Article 10 sets out deadlines for the valuation of land-use rights. The remaining articles deal with responsibilities of the various institutions.