Decree No. 198/2004/ND-CP on collection of land use levies.

This Decree provides for the collection of land use levies. It includes 22 articles divided into 6 Chapters. The Decree specifies in which situations the State will collect land use levies; the subjects not liable to pay (see also articles 33, 35, 50 and 87 of the Land Law No. 13/2003/QH11 of 2003); the basis for calculation of land use levies. Chapter II contains specific provisions on the conditions for land use levy collection: assignment of the land by the State; changes in the purposes of land use; use of the land as industrial park or for construction of hi-tech parks, economic zones. The principles for land use levy exemption or reduction are listed in Chapter III. Furthermore, the Decree determines time limits for paying the levies, responsibilities of tax offices and of owners, etc., and it establishes penalties on violations and complaints.