Land rental tax Decree No. 45/2014/NĐ-CP providing the collection of land use levy Posted on 17 January, 202017 January, 2020 by quanly Loading... Taking too long? Reload document | Open in new tab Download here quanly Circular No. 77/2014/TT-BTC providing guidance on a number of articles of the government’s Decree No. 46/2014 /NĐ-CP dated 15/05/2014 defining collection of land rents and water surface rents Circular 153/2011/TT-BTC guiding non-agricultural land use tax