THE PRIME MINISTER
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness

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No. 44/2010/QD-TTg
Hanoi, June 10,2010
 
DECISION
ON THE EXEMPTION FROM LAND USE LEVY OR LAND RENT FOR LAND AREAS USED FOR THE CONSTRUCTION OF SUPPORT FACILITIES OF NATIONAL EXPRESSWAYS
 
THE PRIME MINISTER
 
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 26, 2003 Land Law;
Pursuant to the Government's Decree No. 198/2004/ND-CP of December 4, 2004, on the collection of land use levy;
Pursuant to the Government's Decree No. 142/2005/ND-CP of November 14, 2005, on the collection of land and water surface rents;
At the proposal of the Minister of Finance,
DECIDES:
Article 1. To exempt land use levy and land rent for land areas allocated or leased by the State for the construction of support facilities of national expressways (according to national standard TCVN 5729:1997). These support facilities include stopping places, parking lots, standby telephone stations, road section administration offices, toll booths, administration and management houses, garages and toilets.
For land areas which are allocated or leased by the State but not used for the above purposes, land use levy or land rent must be paid according to law.

Article 2. The order, procedures and competence to decide on the exemption from land use levy or land rent under Article 1 of this Decision comply with the law on the collection of land use levy and land rent.