Vietnam: Determination of the land area liable for land rent according to Circular 207/2014/TT-BTC

23:53, 10/07/2024

Determination of the land area liable for land rent is specified Circular 207/2014/TT-BTC on the calculation of land rent for agricultural and forestry companies using land for agricultural production, forestry, and aquaculture in Vietnam, issued on December 26, 2014.

Determining the area subject to land rent payment according to Circular 207/2014/TT-BTC

Vietnam: Determination of the land area liable for land rent according to Circular 207/2014/TT-BTC (Illustration)

Article 4 of Circular 207/2014/TT-BTC stipulates the land area liable for land rent in Vietnam as follows:

The land area liable for land rent in Vietnam is the area of land used for agricultural production, forestry, and aquaculture recorded in the land lease decision or land lease agreement of the competent authority in Vietnam.

Where, after the agriculture and forestry company has reviewed the land use status according to the provisions of Article 13 of Decree 118/2014/ND-CP, but there is no land lease decision or land lease agreement of the competent authority, the land area liable for land rent will be the area of land used for agricultural production, forestry, aquaculture in the land use plan approved by the provincial People's Committee.

More details can be found in Circular 207/2014/TT-BTC effective from February 15, 2015.

Thuy Tram

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