Decree No. 13/2006/ND-CP on the Determination of Land-use Right Value for Inclusion in Asset Value of Organizations Allocated Land by the State without Collection of Land Use Levy.

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC064308

Resource information

Resource Language

English

ISBN / Resource ID

LEX-FAOC064308

License of the resource

© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

This Decree determines land-use right value, for lands assigned by the State, to be included in the value of organization assets. The lands are specified in article 1. Land-use rights shall constitute a state asset (art. 3). Articles 4-8 deal with the following matters: valuation of land-use rights; adjustment to land-use right value; accountng land-use right value into asset value; recovery and transfer of land-use rights. Land using organizations shall send reports on the use of land, together with land-use right certificates, to the Finance Services of provinces where the used land exists (art. 9). Article 10 sets out deadlines for the valuation of land-use rights. The remaining articles deal with responsibilities of the various institutions.

Implemented by: Circular No. 29/2006/TT-BTC guiding the implementation of Government's Decree No. 13/2006/ND-CP on Determination of Land-use Right Value for Inclusion in Asset Value of Organizations Allocated Land by the State without Collection of Land Use Levy. (2006-04-04)

Regulations