Circular No. 25-TC/TCT of March 27, 1995, guiding the implementation of the amendments and supplements to Circular No.2-TC/TCT on the 4th of January 1995 on the collection of land rent and land administration fees đã được thay thế bởi Circular No.115/2000/TT-BTC of December 11, 2000 guiding the implementation of The Governments Decree No. 38/2000/ND-CP of August 23, 2000 on the collection of land use levy và được áp dụng kể từ ngày 07/09/2000.
Nội dung toàn văn Circular No. 25-TC/TCT of March 27, 1995, guiding the implementation of the amendments and supplements to Circular No.2-TC/TCT on the 4th of January 1995 on the collection of land rent and land administration fees
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THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No: 25-TC/TCT |
Hanoi, March 27, 1995 |
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE AMENDMENTS AND SUPPLEMENTS TO CIRCULAR No.2-TC/TCT ON THE 4TH OF JANUARY 1995 ON THE COLLECTION OF LAND RENT AND LAND ADMINISTRATION FEES
In furtherance of Decree No.89-CP on the 17th of August 1994 of the Government on the collection of land rent and land administration fees, the Ministry of Finance issued Circular No.2-TC/TCT on the 4th of January 1995 guiding its implementation.
To implement Article 2 of Decree No.18-CP on the 13th of February 1995 of the Government giving detailed guidance on the implementation of the Ordinance on the Rights and Obligations of the Domestic Organizations Which are Allocated Land by or Rent Land from the State, the Ministry of Finance supplements Point a, Item 1, Section IV (EXEMPTION OR REDUCTION OF LAND RENT) stipulated by Circular No.2-TC/TCT on the 4th of January 1995 on the collection of land rent and land administration fees as follows:
The land allotted by the State for public use, for national interests (not for business purposes) shall be exempted from the payment of rent. This includes the land used for building water tanks and water wells for many households, dumping grounds for residential quarters, water reservoirs, electric power stations, electric transmission lines, power stations, infrastructure facilities, cemeteries, irrigation works, scientific research projects, office buildings (buildings for public offices, political and social organizations) and other special cases stipulated by the Government.
The procedure and powers to exempt or reduce land rent and other stipulations shall comply with the regulations in Circular No.2-TC/TCT on the 4th of January 1995 of the Ministry of Finance.
If any problem arises in the process of implementing this Circular, the public agencies should promptly inform the Ministry of Finance for further guidance.
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FOR THE MINISTER OF FINANCE |
