Decree No. 142/2005/ND-CP on collection of land rents and water surface rents.
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.