Circular No. 94/2011/TT-BTC amending and supplementing the Finance Ministry’s Circular No. 120/2005/TT-BTC of 30 December 2005 guiding the Government’s Decree No. 142/2005/ND-CP of 14 November 2005 on collection of land rents and water surface rents.
This Circular amends and supplements various points of Finance Ministry’s Circular No. 120/2005/TT-BTC guiding the Government’s Decree No. 142/2005/ND-CP on collection of land rents and water surface rents.Amendments have been made to: Section I of Part B on land rent rates for annual rent payment; Section III of Part B on the percentage for calculating the land rent rate with annual rent payment; and to Item 1.4, Point 1, Section IV of Part C on investment licences and business registration certificates.