Decree No.46/2014/ND-CP on Collection of Land Rent and Water Surface Rent

This Decree regulates the collection of land rent and water surface rent.

DECREE

REGULATIONS ON COLLECTION OF LAND RENT AND WATER SURFACE RENT

Pursuant to the Law on Government organization dated December 25, 2001;

Pursuant to the Law on Land dated November 29, 2013;

Pursuant to the Law on State budget dated December 16, 2002;

Pursuant to the Law on investment dated November 29, 2005;

Pursuant to the Law on Tax administration dated November 29, 2006; the Law on the amendments to the Law on Tax administration dated November 20, 2012;

Pursuant to the Law on Prices dated June 20, 2012;

Pursuant to the Law on issuance of legislative documents dated June 03, 2008;

At the request of the Minister of Finance,

The Government issues the Decree imposing regulations on the collection of land rent and water surface rent

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree regulates the collection of land rent and water surface rent in these cases:

1. Land leased from the State including land on the surface and the underground portions of the aboveground constructions under the regulations of the Law on Land.

2. Land leased for the State for building underground constructions serving business purposes other than the underground portions of aboveground constructions under the regulations of the Law on Land.

3. Rights to enjoyment of land of the land users liable to the land rents recognized by the State.

4. Land lease terms of the land renters liable to the land rent extended by the State.

5. Switch from land allocation by the State before the effective date of the Law on Land (July 01, 2014) to land leased from the State.

6. Water surface leased from the State.

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Article 33. Effect

1. This Decree takes effect from July 01, 2014.

2. This Decree replaces the Decree No. 142/2005/ND-CP dated November 14, 2005 of the Government imposing regulations on collecting land rent and water surface rent; the Decree No. 121/2010/ND-CP dated December 30, 2010 of the Government on the amendment to some articles of the Decree No. 142/2005/ND-CP of the Government on collecting land rent and water surface rent.

Article 34. Implementation responsibility

The Ministries, Heads of ministerial-level agencies, Heads of Governmental agencies, the Presidents of People’s Committees of central-affiliated cities and provinces, land and water surface renters shall implement this Decree./.