2023

On the basis of Clause 2, Article 107 of Land Law 2013, the Government has issued a number of decrees detailing the collection of land use levy, land and water surface rent such as Decree 45/2014/ND-CP regulating the collection of land use levy, Decree 46/2014/ND-CP regulating the collection of land and water surface rent. Currently, the Ministry of Finance is developing a draft Decree amending and supplementing the Decrees on collection of land use levy, land and water surface rent to (i) resolve some difficulties and obstacles in the actual process of collecting land use levy/land rents, and (ii) ensure effective exploitation, utilization of land resources and effective mobilization of revenue from land for the state budget.

Some notable contents of the Draft Decree amending and supplementing Decrees on collection of land use levy, collection of land and water surface rent are presented by Luu Tue Dang.

To complete the regulations on lending and sponsoring in accordance with newly issued legal normative documents such as Enterprise Law 2020, Decree 80/2021/ND-CP providing details and
guidelines for implementation of several articles of the Law on Supporting Small and Medium Enterprises as well as the practical situation, the Ministry of Planning and Investment is developing a Draft Decree amending and supplementing a number of articles of Decree 39/2019/ND-CP on organization and operation of Small and Medium Enterprise Development Fund. Some notable contents of the Draft related to lending and sponsoring from the Small and Medium Enterprise Development Fund that possibly affect business activities of enterprises are introduced in this Legal Newsletter.

Highlights of the Draft Decree amending the Decree on organization and operation of Small and Medium Enterprise Development Fund are presented by Dang Huyen Thu.