This Decree provides for the collection of land and water surface rents. The State shall lease land or water surface with an annual collection of rents in the cases specified in article 2. Chapter II gives specific provisions on land and water surface rent units and provides for the determination of land and water surface rents, etc. Provisions on land and water surface rent exemption and reduction are provided for in Chapter III. Chapter IV provides for the collection and payment of land and water surface rents. The Finance Ministry, the Ministry of Natural Resources and Environment and the Provincial People's Committees shall be responsible for the implementation of this Decree (arts. 24 to 26).
Implemented by: Circular No. 120/2005/TT-BTC Guiding the Implementation of the Governments Decree No. 142/2005/ND-CP of 14 November 2005 on Collection of Land Rents and Water Surface Rents. (2005-12-30)
Implemented by: Circular No. 05/2007/TT-BTNMT providing guidance on cases eligible for land use incentives and the management of land used by education and training, health, cultural, sports and physical training, scientific and technological, environmental, social, population, family and children protection and care establishments. (2007-05-30)
Amended by: Decree No. 69/2009/ND-CP additionally providing for land use planning, land prices, land recovery, compensation, support and resettlement. (2009-08-13)