Legal justification
1.
Decree No. 46/2014/ND-CP of the Government dated May 15, 2014 on land rental, water surface rental collection
Article 24
2.
Circular No. 77/2014/TT-BTC of the Ministry of Finance dated June 16, 2014 guiding some articles of Decree No. 46/2014/ND-CP on land rental, water surface rental collection
Article 77
Additional information
After signing land lease contract, the company will contact with the district-level State Treasury that is mentioned in Notification on land rental amount to pay land rental or make the payment by bank transfer to State Treasury's bank account. Upon payment of land rental, the company will collect receipt of land rental payment.