THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 35/2001/TT-BTC
Hanoi, May 25, 2001
 
CIRCULAR
GUIDING THE PAYMENT OF LAND RENT AND CONTRIBUTION OF CAPITAL TO JOINT VENTURES WITH LAND USE RIGHT VALUE BY DOMESTIC ORGANIZATIONS, FAMILY HOUSEHOLDS AND INDIVIDUALS
Pursuant to the Land Law and the Law Amending and Supplementing a Number of Articles of the Land Law;
Pursuant to the Law on Domestic Investment Promotion;
Pursuant to the Government’s Decree No.04/2000/ND-CP of February 11, 2000 detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Land Law;
Pursuant to the Government’s Decree No.178/CP of October 28, 1994 on tasks, powers and organizational structure of the Finance Ministry;
The Finance Ministry hereby guides the payment of land rent and contribution of capital to joint ventures with the land use right value by domestic organizations, family households and individuals, as follows:
Part I
PAYMENT OF LAND RENT
I. LAND RENT PAYERS
1. Subjects leased land by the State as defined in Article 9 of the Government’s Decree No.04/2000/ND-CP of February 11, 2000 detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Land Law (hereinafter referred to as Decree No.04/2000/ND-CP), (see Appendix I to this Circular), shall have to pay land rent for the whole leased land area.
2. Economic organizations assigned land for use for agricultural production, forestry, aquaculture or salt making after January 1, 1999.
3. Subjects assigned land without the collection of land use levy as defined in Clause 1, Article 7 of Decree No.04/2000/ND-CP and using part of the assigned land area for production, business and/or service purposes other than the assigned land use purposes (specified in Appendix I to this Circular) shall have to pay land rent for the land area used for production, business and/or service activities.

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4. Economic organizations which have been assigned land by the State with the collection of land use levy or transferred with the land use right, and have paid land use levy or transfer charge, which originates from the State budget, shall have to switch to land lease and pay land rent.

5. Organizations and individuals performing the tasks of exploiting minerals and building materials,... shall have to annually pay land rent for the land area where the exploitation is carried out.