Circular No. 94/2011/TT-BTC dated June 29, 2011 of the Ministry of Finance amending and supplementing the Finance Ministry’s Circular No. 120/2005/TT-BTC of December 30, 2005, guiding the Government’s Decree No. 142/2005/ND-CP of November 14, 2005, on collection of land rents and water surface rents