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.