THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 117/2004/TT-BTC
Hanoi, December 7, 2004
 
CIRCULAR
198/2004/ND-CP OF DECEMBER 3, 2004 ON LAND USE LEVY COLLECTION
Pursuant to the Land Law of November 26, 2003;
Pursuant to the Government’s Decree No. 181/2004/ND-CP of October 29, 2004 on implementation of the Land Law;
Pursuant to the Government’s Decree No. 198/2004/ND-CP of December 3, 2004 on land use levy collection;
The Finance Ministry hereby guides the land use levy collection as follows:
Part A
GENERAL PROVISIONS
I. SCOPE OF APPLICATION
This Circular guides the land use levy collection applicable to cases defined in Article 1 of the Government’s Decree No. 198/2004/ND-CP of December 3, 2004 on land use levy collection (hereinafter referred to as Decree No. 198/2004/ND-CP).
II. LAND USE LEVY PAYERS
The land use levy payers are defined in Article 2 of Decree No. 198/2004-ND-CP; a number of cases mentioned in Clause 1 of this Article are guided in detail as follows:
1. The land assigned to economic organizations for use for the purpose of investment in construction of infrastructure for sale or lease as provided for at Point d shall include land for construction of infrastructures in industrial parks, export-processing zones, economic zones, rural population quarters,
2. The land assigned to economic organizations, households or individuals for construction of public works for commercial purposes as provided for at Point e is the land prescribed at Point b, Clause 5, Article 6 of the Government’s Decree No. 181/2004/ND-CP of October 29, 2004 on implementation of the Land Law (hereinafter referred to as Decree No. 181/2004/ND-CP).
3. Point g prescribing overseas Vietnamese assigned land for execution of investment projects does not cover cases where overseas Vietnamese enter into joint ventures with foreign organizations or individuals for investment in Vietnam.
III. NON-PAYERS OF LAND USE LEVIES
Subjects not liable to pay land use levies are defined in Article 3 of Decree No. 198/2004/ND-CP; a number of clauses of this Article are guided in detail as follows:
1. The land for construction of infrastructure works for common use in industrial parks under projects approved by competent authorities as provided for in Clause 3 means the land area for construction of common infrastructures in industrial parks, which is not used by industrial parks for production and business purposes, not reassigned, leased nor transferred to persons who wish to use it as ground for production and/or business.