Decree No. 46/2014/ND-CP dated May 15, 2014 of the Government on collection of land rental and water surface rental
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, May 15, 2014
On collection of land rental and water surface rental 
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 29, 2013 Land Law;
Pursuant to the December 16, 2002 Law on the State Budget;
Pursuant to the November 29, 2005 Investment Law;
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 June 3, 2008 Law on Promulgation of Legal Documents;
At the proposal of the Minister of Finance,
The Government promulgates the Decree on collection of land rental and water surface rental.
Article 1. Scope of regulation
This Decree prescribes the collection of land rental and water surface rental when:
1. The State leases land, including surface land and underground parts of works constructed on the ground in accordance with the Land Law.
2. The State leases land for the construction of underground works that are not underground parts of works constructed on the ground for commercial purposes in accordance with the Land Law.
3. The State recognizes land use rights of current land users liable to pay land rental.
4. The State extends land lease period for current land lessees liable to pay land rental.
5. The form of land allocation by the State with or without land use levy before July 1, 2014 (the effective date of the 2013 Land Law) is changed to the form of land lease by the State.
6. The State leases water surface.
Article 2. Land rental, water surface rental payers
1. The State shall lease land with annual rental payment or one-off rental payment for the entire lease period in the following cases:
a/ Households and individuals use land for agricultural production, forestry, aquaculture or salt production;
b/ Households and individuals wish to continue using agricultural land areas in excess of the allocation quotas prescribed in Article 129 of the Land Law;
c/ Households and individuals use commercial or service land; land for mining activities; land for production of building materials and pottery; land of non-agricultural production establishments;
d/ Households and individuals use land for construction of public facilities for commercial purposes;
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