Circular No. 93/2011/TT-BTC amending and supplementing Circular No. 117/2004/TT-BTC of 7 December 2004 guiding the implementation of the Government’s Decree No. 198/2004/ND-CP of 3 December 2004 on land use levy collection.
This Circular amends and supplements various points of Circular No. 117/2004/TT-BTC guiding the implementation of the Government’s Decree No. 198/2004/ND-CP on land use levy collection.Point 1, Section IV, Part A on land prices used for land use levy calculation has been supplemented and amended as well as point 2 on the allocation of land use levy for multi-story buildings attached to land which is allocated by the state to multiple users. A new Section V to Part A is added addressing the subtraction of compensation and ground clearance money.