THE MINISTRY OF FINANCE
No. 77/2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, June 16, 2014
 
 
CIRCULAR
Guiding a number of articles of the Government’s Decree
No. 46/2014/ND-CP of May 15, 2014, on the collection of
land rental and water surface rental [1]
Pursuant to the November 29, 2013 Land Law;
Pursuant to the December 16, 2002 Law on the State Budget;
Pursuant to the November 29, 2006 Law on Tax Administration; and the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the June 20, 2012 Law on Price;
Pursuant to the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on the collection of land rental and water surface rental;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Department of Public Asset Management,
The Minister of Finance promulgates the Circular guiding a number of articles of the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on the collection of land rental and water surface rental.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular guides the determination and order and procedures for determination, collection and payment of land rental and water surface rental; land rental and water surface rental exemption or reduction; transitional handling and a number of specific provisions of the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on the collection of land rental and water surface rental (below referred to as Decree No. 46/2014/ND-CP).
Article 2. Subjects of application
1. Economic organizations, public non-business organizations with financial autonomy (public non-business units that are able to fully cover their regular operation expenses), people’s armed forces units, foreign organizations with the diplomatic function, foreign-invested enterprises, overseas Vietnamese, households and individuals that are leased land and water surface by the State or have their land use rights recognized by the State and are liable to pay land rental as prescribed in the Land Law and Decree No. 46/2014/ND-CP.
2. Other related agencies, organizations and individuals.