THE MINISTRY OF FINANCE
Circular No. 216/2012/TT-BTC of December 10, 2012, guiding the determination of rents for rubber tree-growing land
Pursuant to the November 26, 2003 Land Law;
Pursuant to the Government’s Decree No. 142/2005/ND-CP of November 14, 2005, on collection of land and water surface rents;
Pursuant to the Government’s Decree No. 69/2009/ND-CP of August 13, 2009, additionally providing the land use planning, land prices, land recovery, compensations, supports and resettlement;
Pursuant to the Government’s Decree No. 121/2010/ND-CP of December 30, 2010, amending and supplementing a number of articles of the Government’s Decree No. 142/2005/ND-CP of November 14, 2005, on collection of land and water surface rents;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the director of the Department of Public Assets Management;
The Minister of Finance promulgates the Circular to guide the determination of rents for rubber tree-growing land.
Article 1. Scope and subjects of application
1. Scope of application: This Circular guides the determination of rents for rubber tree-growing land, covering determination of land rents; land rent exemption and reduction; order and procedures for collection and payment of land rents.
2. Subjects of application:
