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

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inglês

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LEX-FAOC050329

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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.

Implemented by: Circular No. 117/2004/TT-BTC guiding the implementation of the Government's Decree No. 198/2004/ND-CP on land use levy collection. (2004-12-07)
Implemented by: Circular No. 05/2007/TT-BTNMT providing guidance on cases eligible for land use incentives and the management of land used by education and training, health, cultural, sports and physical training, scientific and technological, environmental, social, population, family and children protection and care establishments. (2007-05-30)
Implements: Order No. 23/2003/L-CTN on the promulgation of Land Law No.13/2003/QH11. (2003-12-10)
Amended by: Decree No. 44/2008/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 198/2004/ND-CP on the collection of land use levies. (2008-04-09)
Amended by: Decree No. 17/2006/ND-CP amending and supplementing a number of articles of the Decrees guiding the implementation of the Land Law and Decree No. 187/2004/ND-CP on transformation of state companies into joint-stock companies. (2006-01-27)
Amended by: Decree No. 88/2009/ND-CP on grant of certificates of land use rights and house and land-attached asset ownership. (2009-10-19)

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