THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 198/2004/ND-CP
Hanoi, December 3, 2004
 
DECREE
ON COLLECTION OF LAND USE LEVIES
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 26, 2003 Land Law;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS

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Article 1.- Governing scope
This Decree prescribes the collection of land use levies when:
1. The State assigns land with the collection of land use levies;
2. The land use purpose changes;
3. The land lease is shifted to land assignment with the collection of land use levies;
4. The land use right certificates are granted to subjects liable to pay the land use levies as provided for in Article 2 of this Decree.
5. Industrial parks, hi-tech parks, economic zones are built.
Article 2.- Land use levy payers
1. Subjects assigned land by the State for use for the following purposes:
a) Households and individuals that are assigned residential land;

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b) Economic organizations which are assigned land to be used for the purpose of building dwelling houses for sale or lease;
c) Economic organizations, households, domestic individuals, that are assigned land for use as grounds for construction of production and/or business establishments;
d) Economic organizations assigned land to be used for the purpose of investment in construction of infrastructure for sale or lease;
e) Economic organizations, households, individuals, that are assigned land for construction of public works for commercial purposes under the Government’s regulations;
f) Economic organizations assigned land for agricultural production, forestry, aquaculture, salt making;
g) Overseas Vietnamese assigned land for execution of investment projects.
2. Current land users in the cases:
a) They have been assigned agricultural land, non-agricultural land without the collection of land use levies or are leased land, and are now permitted by competent State bodies to shift to use such land as residential land or non-agricultural land with the collection of land use levies, as land used for construction of public works for commercial purposes (socialization) in the domains of education, healthcare, culture, physical training and sports;
 

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