THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 142/2005/ND-CP
Hanoi, November 14, 2005
 
DECREE
ON COLLECTION OF LAND RENTS AND WATER SURFACE RENTS
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 26, 2003 Land Law;
Pursuant to the April 26, 2002 Ordinance on Price;
At the proposal of the Minister of Finance,
DECREES:

>> See also:  Inheritance consultancy, donation of land use right

Chapter I
GENERAL PROVISIONS
Article 1.- Scope of regulation
This Decree provides for the collection of land rents and water surface rents when:
1. The State leases land.
2. The form of land assignment by the State is changed to the form of land lease.
3. The State leases water surface.
Article 2.- Land rent, water surface rent payers
1. The State shall lease land with annual collection of land rents in the following cases:
a/ Households, individuals:
- Rent land for agricultural production, forestry, aquaculture or salt production.
- Wish to continue using the agricultural land areas in excess of the assignment limits before January 1, 1999, for which the land use duration has expired under the provisions of Clause 2, Article 67 of the 2003 Land Law.
- Use agricultural land in excess of the assignment limits from January 1, 1999 to the effective date of the 2003 Land Law, excluding the land areas acquired from land use right transfer.
- Rent land for use as ground for construction of production and/or business establishments; for mineral activities; production of building materials or making of pottery articles.
- Use land for construction of public facilities for business purposes.
- Households and individuals not directly engaged in agricultural production, forestry, aquaculture or salt production but assigned land without collection of land use levies shall have to switch to land lease according to the provisions of Point b, Clause 4, Article 82 of the 2003 Land Law.
b/ Economic organizations that rent land for execution of investment projects on agricultural production, forestry, aquaculture or salt production; for use as ground for construction of production and/or business establishments; construction of public facilities for business purposes; construction of infrastructures for assignment or lease; for mineral activities, production of building materials or making of pottery articles.
c/ State enterprises that had been assigned land by the State without collection of land use levies for the purpose of agricultural production, forestry, aquaculture and/or salt production before January 1, 1999, shall have to switch to land lease under the provisions in Clause 2, Article 73 of the 2003 Land Law.
d/ Economic organizations that have been assigned land by the State with collection of land use levies and have paid land use levies or have been transferred land use rights and have paid money for the land use right transfer and such paid land use levies or paid money for the transferred land use rights belong to the state budget; economic organizations that have purchased assets liquidated, discounted, sold due to bankruptcy, no longer in use, which are attached to land for which land use levies have not yet been paid, shall be entitled to switch to land lease.
e/ Other cases to be decided by the Prime Minister at the proposal of ministers, heads of ministerial-level agencies, heads of Government-attached agencies or presidents of provincial/municipal People’s Committees.
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