Decree No. 45/2014/ND-CP providing the collection of land use levy.

This Decree provides the collection of land use levy in the following cases: 1. The State allocates land with land use levy. 2. The State permits the change from agricultural land or non-residential non-agricultural land to residential land or commercial land for cemeteries or graveyards which is subject to land use levy. 3. The State recognizes land use rights for current land users that are obliged to pay land use levy.