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GOVERNMENT OF
VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 291/2025/ND-CP
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Hanoi, November
06, 2025
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DECREE
Amendments to Decree No. 103/2024/ND-CP dated July
30, 2024 of the Government on land levies, land rents and Decree No.
104/2024/ND-CP dated July 31, 2024 of the Government on land development funds
Pursuant to Law on Government Organization No.
63/2025/QH15;
Pursuant to Land Law No. 31/2024/QH15; Law No.
43/2024/QH15 on amendments to Land Law No. 31/2024/QH15, Law on Housing No.
27/2023/QH15, Law on Real Estate Business No. 29/2023/QH15 and Law on Credit
Institutions No. 32/2024/QH15;
At the request of the Minister of Finance;
The Government hereby promulgates a Decree on
amendments to Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government
on land levies, land rents and Decree No. 104/2024/ND-CP dated July 31, 2024 of
the Government on land development funds.
Article 1. Amendments to
certain Articles of Decree No. 103/2024/ND-CP dated July 30, 2024 of the
Government of Vietnam on land levies and land rents
1. Addition of Clause 4 of Article 1:
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2. Amendments to Points a, b and c Clause 3 Article
12:
“3. Regarding a household or individual who is
granted a Certificate by a competent regulatory agency as prescribed in points
a and b, Clause 3, Article 140 of the 2024 Land Law, a land levy shall be
calculated as follows:
a) In cases where a Certificate of land use rights (LUR)
and ownership of property affixed to land (hereinafter referred to as “the
Certificate”) is issued under the provisions of Point a and Point b, Clause 3,
Article 140 of the 2024 Land Law and no documentary evidence of the payment for
land use right (LUR) is provided, the land levy for the area of land certified
as residential land shall be calculated as follows:
Land levy
=
The area of land
certified as residential land
x
Land price
mentioned in the Land price list
x
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b) In cases where the Certificate is issued as
prescribed in point a, point b clause 3 Article 140 of the 2024 Land Law and
documentary evidence of the payment for land use has been provided as
prescribed in clause 5 of this Article, it is not required to pay land levy.
In cases where the documentary evidence of the
payment for land use has been provided and the amount paid for land use is
lower than the rate prescribed by law at the time of payment, the amount
already paid shall be converted into a percentage of the land area for which
the land levy has been fully paid according to the policy and land price at the
time of payment; the land levy for the remaining land area shall be calculated
in accordance with the provisions of point a of this clause at the time of
submitting a satisfactory application for issuance of the Certificate.
c) If the remaining land area as specified in Point
c, Clause 3, Article 140 of the 2024 Land Law is recognized as residential land
area (if any) and the Certificate is issued, the land levy shall be equal to
100% of the land levy calculated based on the policy and residential land price
specified in the Land price list at the time of submitting a satisfactory
application for issuance of the Certificate.
3. Amendments to certain clauses of Article 14:
a) The word “increase” is added before the phrase
“land use coefficient” in the title of clause 1.
b) The phrase “where the land user has fully paid
the land levy but" is added after the phrase "in cases" in
clause 2.
c) Addition of Clause 6:
“6. In cases where multiple decisions to adjust the
detailed planning have been issued by the competent regulatory authorities in
accordance with the law within a project, the land levy shall be calculated as
follows:
a) In cases where the land user requests and is
granted a decision by a competent regulatory authority to adjust the detailed
planning of the project according to the law without changing the land use
structure, the location of each type of land and without increasing the land
use coefficient, no land levy shall be charged for the adjustment of the
project's detailed planning; in cases where the land use structure or the
location of each type of land is changed or the land use coefficient is
increased due to such adjustment, the land levy shall be calculated every time
such a decision is issued according to clauses 1, 3, 4 and 5 of this Article in
order to determine the total land levy payable at the final adjustment of the
project’s detailed planning.
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4. Amendments to Clause 3 of Article 16:
“3. In cases where the State allocates land
with land levy payment or leases land, if the investment project executor
voluntarily advances the fund for compensation, support and resettlement
according to the compensation, support and resettlement arrangement approved by
the competent regulatory authority as prescribed in Clause 2, Article 94 of the
2024 Land Law and the investment project involves multiple forms of land use
(land allocation without land levy payment, land allocation with land levy
payment, land lease), the advanced fund for compensation, support and resettlement
based on the approved arrangement shall be offset against the total land levy
or land rent payable under one-off arrangement. Any remainder of the advanced
fund shall be offset against the annual land rent payable (including the land
rent payable for the area of land used for construction of underground works of
the project, if any). The amount of advanced fund that is not offset against
the land levy or land rent (if any) shall be recorded as investment in the
project."
5. Amendments to certain clauses of Article 17:
a) Amendments to Clause 1:
“1. Any household or individual who is
eligible for exemption or reduction of land levy as prescribed in Articles 18
and 19 of this Decree shall only be entitled to one exemption or reduction of land
levy for the land area within the residential land allocation limit when
allocated land by the State for housing, permitted to convert land of other
types to residential land or recognized as residential land in accordance with
the provisions of land law.
Exemption or reduction of land levies for
households and individuals who are the poor or ethnic minorities shall only
apply if the households and individuals reside permanently in the areas where
the land is located; applications for exemption or reduction of land levies
shall be carried out in accordance with the provisions of the law on tax
administration.”
b) Amendments to Clause 5:
“5. No exemption or reduction of land levies shall
be applied in cases of LUR auction for the land allocation with land levy
payment; and use of land for construction of commercial housing as prescribed
in Point a, Clause 1, Article 157 of the 2024 Land Law.
The exemption or reduction of land levy in cases of
resettlement land allocation shall comply with the provisions of the Government
on compensation, support and resettlement upon land repossession by the State.
In cases where an exemption or reduction of land levy is granted for an
individual who must be relocated when the State repossesses land due to a
threat to human life, and in cases where the State repossesses land affixed to
housing, the resident is required to relocate but does not meet the conditions
for compensation for residential land and has no other housing within the
commune-level administrative division to which the repossessed land belongs as
stipulated in point b and point l, clause 1, Article 157 of the 2024 Land Law,
it shall be carried out in accordance with the provisions of point c, clause 1,
Article 18, and clause 1, Article 19 of this Decree.
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“6. In cases where the competent authority or
person discovers that the land user who was granted a land levy exemption or
reduction does not meet the conditions for such exemption or reduction (if any)
according to the regulations at the time of exemption or reduction, or the land
that was used for purposes other than those specified in the land allocation
decision is not subject to repossession as stipulated by land law, or in cases
where the land user requests not to apply the incentive due to no longer
meeting the conditions for exemption or reduction, the land user must pay to
the state budget the waived land levy. The return of the waived land levy shall
a) The waived land levy to be returned shall be
calculated as follows:
a1) The waived land levy to be returned (even if
the land user was granted an exemption or reduction of land levy under the
provisions of the law prior to the effective date of the 2024 Land Law but is
later found ineligible for land levy exemption or reduction by the authorities
or competent persons) shall be calculated based on the policy and land price at
the time of calculating the land levy in accordance with the laws in force at
the relevant time, plus (+) the amount equivalent to the late payment interest
of land levy in accordance with the provisions of tax administration law
applicable at the relevant time.
In the case where the land user requests not to
apply incentives because they no longer meet the conditions for exemption or
reduction (and voluntarily returns the waived land levy), the waived land levy
to be returned shall be calculated based on the policy and land price at the
time of calculating the land levy in accordance with the laws in effect at the
relevant time, plus (+) an additional amount calculated based on the waived
land levy to be returned as stipulated in Point d, Clause 2, Article 257 of the
2024 Land Law, and Clause 2, Article 50 of this Decree.
The land user is not required to return the waived
land levy in areas eligible for investment incentives if any changes in the
regulations on the list of areas eligible for investment incentives occur
during the land use in accordance with the provisions of investment law.
a2) The period for calculating the amount
equivalent to late payment interest, the additional collections specified in
point a1 shall start from the time the land levy was exempted or reduced until
the time the competent authority or person decides the return of the waived
land levy.
b) The authority or person having the authority to
grant the exemption or reduction of land levies shall also have the authority
to cancel it.
c) Procedures for calculating or returning the
waived land levy:
c1) In cases of exemption of land levy.
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During implementation, if the competent authority
or person discovers that an individual who was granted a land levy exemption
does not meet the conditions for such exemption (if any) at the time of
exemption, or the land that was used for purposes other than those specified in
the land allocation decision is not subject to repossession as prescribed by
land law, the competent authority or person shall report to the land authority
to take the lead or cooperate with relevant authorities for inspection and
reviewing.
In cases where, after inspection or review, it is
determined that the person who was exempted from land levy does not meet the
conditions for exemption (at the time of exemption) or the land is used for
purposes other than those specified in the land allocation decision but is not
subject to repossession as prescribed by land law, the land authority shall report
to the Chairperson of the People's Committee at the same level to decide the
cancellation of the land levy exemption and transfer the information to the tax
authority to calculate and collect the land levy payable without exemption, the
amount equivalent to the late payment interest on the land levy or additional
collections (if any) in accordance with the provisions of this point a of this
clause.
c2) In cases of reduction of land levy.
During the implementation, if the competent
authority or person discovers that a land user who was granted a land levy
reduction does not meet the conditions for such reduction (if any), the
competent authority or person shall report to the tax authority to take the
lead or cooperate with relevant agencies in inspecting, reviewing and
determining the satisfaction of conditions for a land levy reduction as
prescribed and calculating and collecting the land levy payable without any
reduction as well as the amount equivalent to the late payment interest on land
levy or any additional collections (if any) in accordance with the provisions
of this clause.
d) The tax authority shall take charge and
cooperate with the land authority in calculating and collecting the amount of
money prescribed in point a of this clause.”
d) Replacement of the phrase “village, commune,
rural district” by the phase "village, commune"; addition of the
content: “the list of areas eligible for land levy incentives as prescribed in
Article 18, Article 19 of this Decree shall only be applicable to areas with
specific administrative boundaries.” at the end of clause 8.
dd) Addition of the content: “and can only be
carried out when there is a decision from the competent regulatory authority on
permission for exemption or reduction of land levies in accordance with the law
on persons with meritorious services.” at the end of clause 9.
e) Addition of Point c to after Point b Clause 10:
“c) When carrying out the procedures for conveyance or capital contribution
with land use rights, the Land Registry shall transfer cadastral information to
the tax authority so that the tax authority can calculate and collect the
waived land levy based on the policy and land price at the time the decision on
land allocation or decision on permission for land repurposing is issued or
based on the waived land levy determined in accordance with the provisions of
the law.”
g) Addition of Clause 11 to after Clause 10: “11.
In cases where the land area is allocated by the State with land levy payment
and is eligible for exemption or reduction of land levy in accordance with the
provisions of Articles 18 and 19 of this Decree and the land area falls within
multiple areas with specific administrative boundaries, the exemption or
reduction of land levy shall be determined according to the corresponding area
within each area with specific administrative boundaries.”
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a) Amendments to Clause 1:
Annulment of point d and replacement of point dd by
point d.
b) Amendments to Clause 5:
“5. Authority to decide the land levy exemption.
The persons having authority to decide land
allocation under Article 123 of the 2024 Land Law shall issue decisions on the
exemption of land levies when making decisions on land allocation, land
repurposing or recognition of land use rights for entities corresponding to
those under the jurisdiction of land allocation according to the applications
submitted to land authorities, which specify reasons for the exemption and the
area of land exempt from land levies.”
7. Amendments to certain clauses of Article 19:
a) Amendments to Clause 1:
“1. A 50% reduction in land levy shall be given in
the following cases:
a) The poor, households or persons who are ethnic
minorities reside in areas not specified in point b, clause 1, Article 18 of
this Decree.
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b) The phrase “border communes, island communes or
island districts without commune-level administrative divisions” is replaced
with the phrase “the areas specified in point b, clause 1, Article 157 of the
2024 Land Law.” in clause 2 and clause 3.
8. Amendments of certain points and clauses of
Article 22:
a) Amendments to Clause 1:
“1. Entities eligible for deferment of land levies,
the deferred land levy and the deferment period shall comply with the
provisions of the Decree on compensation, support and resettlement upon land
repossession by the State and the Decree on issuance of Certificates. In cases
where the land user is included in the entities entitled to defer payment of
land levies upon the first issuance of certificate in accordance with the
provisions of this Decree on issuance of certificates, procedures for deferment
of land levies, resettlement or debt clearance shall comply with the provisions
of clause 2 and clause 3 of this Article."
b) Amendments to Point b Clause 2:
“b) In cases where the land user is included in the
entities entitled to defer payment of land levy upon the first issuance of
certificate as prescribed in the Decree on issuing Certificates, the land user
shall register for deferment of land levy payment in the application for
issuing the Certificate as prescribed in the Decree on issuing Certificates.”
9. Amendments to certain clauses of Article 30:
a) Amendments to Clause 4:
The phrase “for calculating land rent" is
added after the phrase "the land area" in the formula for calculating
the additional collection.
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“6. In cases where no decision on land lease or
land lease contract is issued but the land is being used for purposes that
require a land lease under the provisions of the 2024 Land Law, the land user
must pay the annual land rents for this land use duration. The annual land rent
is calculated based on the rate (%) for calculating the land rent per unit and
the land price for calculating the land rent of each year of land use up to the
point when the State issues a land lease decision; the land area for
calculating the land rent is the actual area in use; the land use purpose for
calculating the annual land rent is based on the actual purpose for which the
land is being used. The tax authority shall calculate the annual land rent
payable and notify the land user of payment. The provincial People’s Committee
shall direct the agriculture and environment authority to complete the
application for land lease in accordance with law.
The calculation, collection and payment of land
rent from the date on which the State issues a Decision on land lease onwards
shall comply with the provisions of this Decree.”
10. Amendments to certain points of clause 3
Article 34:
a) Amendments to Point b1:
Addition of this sentence to the last paragraph of
point b1: “This amount is deducted from the land rent if the land type after
repurposing is subject to land lease under one-off arrangement or is converted
into the period for which the land rent has been fully paid if the land type
after repurposing is subject to land lease with annual land rent payment”.
b) Amendments to Point b3:
“b3) For the land acquired by conveyance that
previously was allocated by the State without land levy payment and is not
agricultural land or acquired by conveyance of property on land affixed to the
land leased with annual land rent payment when changing the land use purpose
for which the competent authority leases land, the land levy or land rent
before land repurposing (hereinafter referred to as “land-related fee”) shall
be zero (=0).
In cases where the land user has prepaid land rent
for several years in accordance with land law or has advanced compensation and
site clearance costs, and the prepaid or advanced amount is permitted by the
regulatory authority to be offset against the annual land rent payable by
converting into the number of years and months of full payment of land rent but
has not been fully offset by the time the State issues a decision on permission
for land repurposing, the remaining years and months (that has not been offset)
shall be converted into the land-related fee according to the annual land rent
per unit at the time the State issues the decision on permission for land
repurposing; In cases where the remaining period is not a full year or a full
month, land-related fee shall be calculated in accordance with the provisions
of Clause 2, Article 42 of this Decree. This amount is deducted from the land
rent if the land type after repurposing is subject to land lease under one-off
arrangement or is converted into the period for which the land rent has been
fully paid if the land type after repurposing is subject to land lease with
annual land rent payment.”
c) Amendments to Point b4:
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d) Amendments to Points c2 and c3:
“c2) In cases where the land is leased with annual
land rent payment, the land-related fee shall be zero (=0). In cases where the
land user has prepaid land rent for several years in accordance with land law
applicable before the effective date of the 2003 Land Law or has advanced
compensation and site clearance costs, the prepaid or advanced amount is
permitted by the regulatory authority to be offset against the annual land rent
payable by converting into the number of years and months of full payment of
land rent but has not fully offset by the time the State issues a decision on
permission for land repurposing, the land-related fee shall be determined
according to the provisions of point b3 of this clause.
c3) The land-related fee specified in points c1 and
c2 shall be offset against the land rent payable if the land is leased under one-off
arrangement. In cases where the land is leased by the State with annual land
rent payment, the land-related fee specified in points c1 and c2 shall be
converted into the period for which the land rent has been fully paid at the
time the State issues the decision on permission for land repurposing.”
11. Amendments of certain points and clauses of
Article 36:
a) Amendments to Clause 1:
The word “increase” is added before the phrase
“land use coefficient” in the title of clause 1.
b) Amendments to Point c section 1.1 of Clause 1:
“c) In cases where the land is leased with annual
land rent payment, the land user shall pay land rent based on the policy and
land price applicable at the time the decision to adjust the detailed planning
is issued by the competent authority. In cases where, before adjusting the
detailed planning of the project, the land user has prepaid land rent for
several years in accordance with land law applicable before the effective date
of the 2003 Land Law or has advanced compensation and site clearance costs, the
prepaid or advanced amount is permitted by the regulatory authority to be
offset against the annual land rent payable by converting into the number of
years and months of full payment of annual land rent but has not fully offset
by the time the State issues a decision to adjust the detailed planning of the
project, the remaining years and months (that have not been offset) shall be
converted into the number of years and months for which the annual land rent
has been fully paid, based on the annual land rent per unit calculated
according to the detailed planning after adjustment using the following
formula:
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Annual land rent
per unit (in cases where the land user has prepaid the land rent) or the land
rent per unit (in cases where the advanced fund for recompense, support and
resettlement has been converted into the number of years and months for which
the annual land rent has been fully paid)
x
T
Annual land rent
per unit calculated according to the detailed planning after adjustment
Where:
n: the number of years and months of full payment
of annual land rent based on the annual land rent per unit calculated according
to the detailed planning after adjustment;
T: the number of years and months for which annual land
rent has been fully paid but has not been fully offset.
The annual land rent per unit calculated according
to the detailed planning after adjustment shall be applied for the entire
leased land area under the project’s detailed planning.”
c) Addition of Clause 6:
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a) In cases where the land user requests and is
granted a decision by a competent regulatory authority to adjust the detailed
planning of the project according to the law, without changing the land use
structure, the location of each type of land and without increasing the land
use coefficient, no land rent shall be charged for the adjustment of the
project's detailed planning; in cases where the land use structure or the
location of each type of land is changed or the land use coefficient is
increased due to such adjustment, the land rent shall be calculated at the time
each decision to adjust the detailed planning of the project is issued
according to clauses 1, 3, 4 and 5 of this Article in order to determine the
total land rent payable at the final adjustment of the project’s detailed
planning.
b) In cases where the land user has fully paid the
land rent in a lump sum for the entire land lease term but the competent
regulatory authority decides to adjust the project's detailed planning due to
management requirements, the land rent shall be calculated according to the
provisions of Clauses 2, 3, 4 and 5 of this Article, based on both the final
detailed planning and the detailed planning under which the land user has fully
paid the land rent in a lump sum for the entire land lease term (including the
project's initial detailed planning).”
12. Amendments to certain Points of Clause 1 of
Article 37:
a) Amendments to Point a:
“a) In cases where land rent is exempted according
to the provisions of Article 39 of this Decree, the annual land rent payable at
the time of commencement of payment after the expiration of the land rent
exemption period shall be the land rent determined based on the policy and land
price at the time the decision on land lease or decision on permission for land
repurposing after adjusting the land rent in accordance with the provisions of
Article 32, Clauses 10 and 11 of Article 51 of this Decree for the period
during which land rent was exempted.”
b) Amendments to Point c1:
“c1) In cases where the land rent is exempted for a
certain number of years in accordance with regulations, after the period of
exemption, the fund for compensation, support and resettlement that was
advanced by the lessee is permitted to be offset by converting them into the
number of years and months of full payment for land rent using the following
formula:
n
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The land rent
payable as prescribed in point a of this clause
Where:
n: The number of years and months of full payment
of annual land rent.”
13. Amendments of certain points and clauses of
Article 38:
a) Addition of Point c to after Point b Clause 7:
“c) When carrying out the procedures for conveyance
or capital contribution with land use rights, the Land Registry shall transfer
cadastral information to the tax authority so that the tax authority can
calculate and collect the waived land rent based on the policy and land price
at the time the decision on land lease or decision on permission for land
repurposing is issued or based on the waived land rent determined in accordance
with the provisions of the law.”
b) Amendments to Clause 9:
“9. In cases where the competent authority or
person discovers that the land user has been granted a land rent exemption or
reduction but does not meet the conditions for such exemption or reduction (if
any) according to the regulations at the time of exemption or reduction, or the
land is used for purposes other than those specified in the land lease decision
or the land lease contract but is not subject to repossession as stipulated by
land law, or in cases where the land user requests not to apply the incentive
due to no longer meeting the conditions for exemption or reduction, the land
user must pay to the state budget the waived land rent. The return of the
waived land rent shall be conducted as follows:
a) The waived land rent to be returned shall be
calculated as follows:
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In the case where the land user requests not to
apply incentives because they no longer meet the conditions for exemption or
reduction (voluntarily returning the waived land rent), the amount of waived
land rent that is subject to recovery shall be calculated based on the policy
and land price at the time of calculating the land rent in accordance with the
laws in effect at the relevant time plus (+) additional collections calculated
based on the waived land rent to be returned as stipulated in Point d, Clause
2, Article 257 of the 2024 Land Law, and Clause 9, Article 51 of this Decree.
The land user is not required to return the waived
land rent according to areas eligible for investment incentives if any changes
in the regulations on the list of areas eligible for investment incentives
occur during the land use in accordance with the provisions of investment law.
a2) The period for calculating the amount
equivalent to late payment interest, the additional collections specified in
point a1 shall start from the time the land rent exemption or reduction is
granted or the time when the land user no longer meets conditions for the land
rent exemption or reduction until the time the competent authority or person
decides the return of the waived land rent.
b) The authority or person having the authority to
decide the exemption or reduction of land rents shall also have the authority
to return the waived land rents.
c) Procedures for calculating or returning the
waived land rent:
c1) In cases of exemption of land rent.
Pursuant to the provisions of clause 3 Article 157
of the 2024 Land Law, the land authority shall produce statistics and prepare a
consolidated document on cases eligible for land rent exemption and submit them
to the tax authority and relevant authorities for monitoring as prescribed
during the period of carrying out procedures for land lease.
During implementation, if the competent authority
or person discovers that an individual who was granted a land rent exemption
does not meet the conditions for such exemption (if any) at the time of
exemption, or the land that was used for purposes other than those specified in
the land lease decision or the decision to change the current land type to the
land type eligible for land lease by the State is not subject to repossession
as prescribed by land law, the competent authority or person shall report to
the land authority to take the lead or cooperate with relevant authorities for
inspection, reviewing and determining the satisfaction with conditions for land
rent exemption.
In cases where, after inspection or review, it is
determined that the person who was exempted from land rent does not meet the
conditions for such exemption (at the time of exemption) or the land is used
for purposes other than those specified in the land lease decision or the
decision to change the current land type to the land type eligible for land
lease by the State is not subject to repossession as prescribed by land law,
the land authority shall report to the Chairperson of the People's Committee at
the same level to decide the recovery of the exempted land rent and transfer
the information to the tax authority to cooperate in calculating and collecting
the land rent payable without exemption, the amount equivalent to the late
payment interest on the land rent or additional collections (if any) in
accordance with the provisions of this point a of this clause.
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During the implementation, if the competent
authority or person discovers that a land user who was granted a land rent
reduction does not meet the conditions for such reduction (if any), the
competent authority or person shall report to the tax authority to take the
lead or cooperate with relevant agencies in inspecting, reviewing and
determining the satisfaction of conditions for a land rent reduction as
prescribed and calculating and collecting the land rent payable without any
reduction as well as the amount equivalent to the late payment interest on land
rent or any additional collections (if any) in accordance with the provisions
of this clause.
d) The tax authority shall take charge and
cooperate with the land authority in calculating and collecting the amount of
money prescribed in point a of this clause.”
c) The phrase “district-level administrative
division” in clause 13 shall be annulled.
d) Clause 17 shall be added:
“17. In cases where the land area is leased by the
State and is eligible for exemption or reduction of land rent in accordance
with the provisions of Articles 39 and 40 of this Decree and the land area
falls within multiple areas with specific administrative boundaries, the
exemption or reduction of land rent shall be determined according to the
corresponding area within each area with specific administrative boundaries.”
14. Amendments to certain clauses of Article 39:
a) Amendments to Clause 3:
The phrase “clause 3, clause 4" is replaced by
the phrase "clause 4, clause 5".
b) Amendments to Clause 4:
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c) Amendments to Clause 7:
“7. Authority to decide the land rent exemption.
The persons having authority to decide land lease
under Article 123 of the 2024 Land Law shall issue decisions on the exemption
of land rents when making decisions on land lease, change of the current land
type to the land type eligible for land lease by the State or recognition of
land use rights for entities corresponding to those under the jurisdiction of
land lease according to the applications submitted to land authorities, which
specify reasons for the exemption and the area of land exempt from land rents.”
15. Amendments to Clause 1 of Article 41:
“1. In cases where land rent is exempted,
procedures for determining the land price and calculating the exempted land
rent in accordance with the provisions of Clause 3, Article 157 of the 2024
Land Law are not required to follow. Any land user who is exempted from land
rent is not required to carry out the procedures for requesting land rent
exemption.
In cases where the State leases land with annual
land rent payments and grants exemption from land rent for several years as
stipulated in Article 39 of this Decree (or allows offsetting of funds for
compensation, support and resettlement in the form of converting into the
number of years and months of full payment for land rent), the land user must
complete the procedures for declaring the land rent payment in accordance with
the provisions of this Decree at least 6 months prior to the expiration of the
land rent exemption period (or the full payment of land rent due to the
offsetting of funds for compensation, support and resettlement). In cases where
the land user is late in completing the procedures for declaring the land rent
payment as prescribed, they must pay the annual land rent arrears according to
the policy and land price of each year; at the same time, they must pay an
amount equivalent to the late payment interest on land rent in accordance with
the provisions of tax administration law, calculated on the amount of land rent
payable for the period during which the payment declaration was delayed.”
16. Amendments to Clause 4 of Article 42:
“4. The book of delivery and receipt of notices of
land-related financial obligations made using Form No. 04 in Appendix II
enclosed herewith.”
17. Amendments of certain points and clauses of
Article 44:
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“a) Determine the location, position, area,
type of land, land use purpose, timing for calculating land levies, land rents
(including the actual date of land handover in cases of calculation of the
additional payment as specified in Clause 2, Article 50, and Clause 9, Article
51 of this Decree), lease term, land rent per unit as prescribed in Clause 2,
Article 29 of this Decree, specific land prices in cases of arising land
levies, land rents, additional payments according to the provisions of this
Decree (including cases of determining land levies or land rents for the type
of land before repurposing, before adjustment of the detailed planning, or
adjustment of the land allocation or lease decisions).”
b) Amendments to Point a Clause 3:
“a) Based on the provisions of this Decree and the
notice sent by the land authority and other relevant agencies, carry out the
calculation of land levy or land rent (including the rent for water-covered
land, the rent for land used for construction of underground works, underground
works located outside the land use space as stipulated in Clause 3, Article 27
of this Decree); the land-related fee as stipulated in Articles 7, 8, and 34;
additional amounts as stipulated in Article 15, Clause 4 Article 30, Clause 2
Article 50, Clause 9 Article 51; the waived land levy or land rent to be turned
as stipulated in Articles 17 and 38 of this Decree; the land levy or land rent
that is reduced and notified to the land user as stipulated in this Decree.”
c) Amendments to Point a Clause 5:
“a) Confirm the fund for compensation, support and
resettlement to be offset against the land levy or land rent payable (including
confirming the fund of compensation, support and resettlement to be offset
against the land levy or land rent payable in cases where the land has been
allocated or leased by the State and the fund for compensation, support and
resettlement has been advanced in accordance with the law prior to the
effective date of the 2024 Land Law but the request for deduction from land
levy/land rent payable is submitted afterwards).”
d) Addition of point c to Clause 5:
“c) Determine the payment by an business
organization to acquire land use rights by conveyance which is offset against
the land levy or land rent payable (in cases where land is allocated with land
levy payment or land is leased under one-off arrangement) or converted into the
number of years and months of full payment for land rent (in cases of land
lease with annual land rent payment) for cases where the land use rights are
self-conveyed to implement an investment project and the competent authority
has permitted the land repurposing to carry out the project before the
effective date of the 2024 Land Law but the request for deduction from land
levy/land rent payable is submitted afterwards.”
dd) Replacement of point c by point d of clause 5.
18. Amendments of certain points and clauses of
Article 50:
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“1. In cases where the land user is allocated land,
is granted permission for land repurposing, has their land use rights
recognized or has their land allocation decision adjusted or is permitted to
adjust the detailed planning in accordance with the provisions of law applicable
before the effective date of the 2024 Land Law, the following shall be
implemented:
a) In cases where the competent regulatory
authority has already calculated and notified the land levy payable in
accordance with the law applicable before the effective date of the 2024 Land
Law but the land levy has not yet been paid or fully paid), the land user must
pay the outstanding land levy and any late payment interest (calculated on the
outstanding land levy) in accordance with the applicable tax administration
laws at each respective period.
b) In the case where the inspection or auditing
authority requests a recalculation resulting in an increase in the land levy
compared to the amount previously notified as stipulated in point a of this
clause, the following procedures shall be carried out:
b1) If the land user has fully paid the land levy
according to the Notification, the land user must pay the additional land levy
based on the conclusions of the inspection or auditing authority and pay the
additional collections calculated on the increased amount basis as stipulated
in point d, clause 2, Article 257 of the 2024 Land Law and Clause 2 of this
Article from the time the land levy is calculated according to the law of each
period until the land user transfers the payment to the state budget.
b2) If the land user has not paid or fully paid the
land levy according to the Notification, the land user must make the payment as
prescribed in point a of this clause; and pay the additional land levy based on
the conclusions of the inspection or auditing authority and pay the additional
collections calculated on the increased amount basis as stipulated in point d,
clause 2, Article 257 of the 2024 Land Law and Clause 2 of this Article from
the time the land levy is calculated according to the law of each period until
the land user transfers the payment to the state budget.
c) In cases where the land is repurposed before
August 1, 2024 and the land before repurposing has multiple forms of land use or
the project after repurposing has multiple forms of land use but the land user
has not yet fully paid the land levy by August 01, 2024, the provisions in
Clause 4, Article 52 of this Decree shall apply.
b) Amendments to Clause 2:
“2. In cases where a land allocation decision or
decision on permission for land repurposing, decision to adjust the detailed
planning has been issued in accordance with land laws and relevant laws before
August 1, 2024 but the land price for calculating land levy has not yet been
determined, the calculation and collection of land levy shall comply with the
provisions of Clause 2, Article 257 of the 2024 Land Law.
The additional payment by the land user for the
period over which land levy was not imposed according to Point d, Clause 2,
Article 257 of the 2024 Land Law shall be equal to 3,6% per year on the land
levy payable determined in accordance with Clause 2, Article 257 of the 2024
Land Law:
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a1) In the case specified in point a, clause 2,
Article 257 of the 2024 Land Law, the period over which land levy was not
imposed shall start on the date the land levy starts to accrue (issuance date
of the decision on land allocation, decision on permission for land
repurposing, decision on permission for conversion from land lease to land
allocation with land levy payment, decision on land use extension or decision
on adjustment of land use term; in cases where the actual time of land handover
does not coincide with the time stated in the above decisions, the period over
which land levy was not imposed shall start from the actual time of land
handover) until the eighth working day from the date on which the decision on
land price for calculating land levy is issued by the competent authority.
a2) For the cases specified in point b and point c
clause 2 Article 257 of the 2024 Land Law:
In cases where the land price for calculating land
levy is determined using the land price adjustment coefficient, the period over
which land levy was not imposed shall start from the time when the land levy is
required to be imposed as prescribed in points b and c, Clause 2, Article 257
of the 2024 Land Law until the eighth working day from the date on which the
decision on land price for calculating land levy is issued by the competent
authority.
In cases where the land price for calculating land
levy is determined using the direct comparison method, deduction method,
income-based method or surplus-based method in accordance with the law prior to
the effective date of the 2024 Land Law, the period during which the land levy
was not set shall start from the time the land levy is required to be set as
prescribed in points b and c, clause 2, Article 257 of the 2024 Land Law until
the eighth working day from the date on which the decision on land price for
calculating land levy is issued by the competent authority, after deducting the
maximum period for the regulatory authority to determine the specific land
price for calculating land levy as stipulated in clause 4, Article 155 of the
2024 Land Law, which is 180 days, and the period over which land use is
directly affected by force majeure (if any) similar to the provisions in
Article 31 of Decree No. 102/2024/ND-CP dated July 30, 2024, clause 5, Article
7 of Decree No. 151/2025/ND-CP dated June 12, 2025 and clause 2, Article 4 of
Decree No. 226/2025/ND-CP dated August 15, 2025.
b) If the period over which land levy was not
imposed constitutes complete years, the additional amount payable by the land
user shall be equal to the additional payment above mentioned calculated based
on the land levy payable determined in accordance with Clause 2, Article 257 of
the 2024 Land Law.
c) If the period over which land levy was not
imposed constitutes a non-integral number of years, the additional amount
payable by the land user shall be equal to the additional payment per 365 days
multiplied (x) by the number of days of the incomplete year multiplied (x) by
the land levy payable determined according to the provisions of Clause 2,
Article 257 of the 2024 Land Law.
d) The calculation of the additional amount that
the land user must pay as mentioned above shall be carried out and notified
together with the Land levy payment notice issued by the competent state
authority; the calculation of late payment interest (if any) shall be carried
out in accordance with the provisions of the law on tax administration.
c) Amendments to Point a Clause 3:
“a) For a household or individual who had
their land levy recorded as debt before December 10, 2019, they shall continue
to pay the outstanding land levy in accordance with the policy and land price
at the time the Certificate was issued (or according to the amount recorded on
the Certificate that has been determined in compliance with the provisions of
the law).”
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a) Amendments to Clause 3:
“3. In cases where any organization, household,
individual or Vietnamese residing abroad that has been allocated land by the
State without land levy collection before July 01, 2014 and is subject to land
lease according to provisions of the Land Law has recently put the land for
lease in accordance with the provisions of clause 3 Article 255 of the 2024 Land
Law, the land rent shall be calculated, collected and paid as prescribed
herein.
In case a public service unit or wholly state-owned
enterprise using land for construction of urban and rural clean water supply,
drainage and wastewater treatment works is required to put the land up for
lease and is eligible for land rent exemption according to the provisions of
the 2013 Land Law but the land has not yet been put up for lease or the land
has been put up for lease but procedures for land lease exemption have not yet
been followed or have been delayed and the tax authority has not issued a
notice of payment of land rent, there shall be no land rent required for the
period during which the procedures for land lease exemption were not followed
or were delayed under the provisions applicable before the effective date of
the 2024 Land Law. In cases where the tax authority has issued a notice of
payment of land rent and late payment interest (if applicable) but the public
service provider or wholly state-owned enterprise using the land for
construction of urban and rural water supply, drainage and wastewater treatment
works has not paid or has not fully paid according to the notice, the public
service provider or enterprise shall report to the relevant Ministries, central
authorities and local authorities for consolidating the report, proposing a
disposition plan and submit it to the Ministry of Finance for consolidation and
the Ministry of Finance shall report to the competent authority for
consideration and decision. In cases where the land rent and late payment
interest (if any) have been paid before the effective date of this Decree, the
State shall not refund the amounts already paid.”
b) The phrase "domestic organization,
agriculture and forestry company” is replaced with the phrase “land user” in
clause 4.
c) Amendments to Point c Clause 5:
“c) In cases where the land user has not applied
for exemption or reduction of land rent but is still eligible for exemption or
reduction of land rent according to the provisions of the law applicable before
the effective date of this Decree and has not fully paid their land rent, the
exemption or reduction of land rent shall be applied until the end of the
initial period of exemption or reduction.”
d) Amendments to Clause 7:
“7. In cases where the State leases land, grants
permission to convert the current land type to the land type that is eligible
for land lease by the State, adjusts the land lease decision or grants
permission to adjust the detailed planning in accordance with the provisions of
law applicable before the effective date of the 2024 Land Law, the following
shall be implemented:
a) In cases where the land user leases the land
under one-off arrangement and the land rent payable has been calculated and
notified by the competent regulatory authority in accordance with the law
applicable before the effective date of the 2024 Land Law but the land rent has
not been fully paid), the land user must pay the outstanding land rent and any
late payment interest (calculated on the outstanding land rent) in accordance
with the applicable tax administration laws at each respective period.
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b1) If the land user has fully paid the land rent
according to the Notice, the land user must pay the additional land rent based
on the conclusions of the inspection or auditing authority and pay the
additional collections calculated on the increased amount basis as stipulated
in point d, clause 2, Article 257 of the 2024 Land Law and Clause 9 of this
Article from the time the land rent is calculated according to the law of each
period until the land user transfers the payment to the state budget.
b2) If the land user has not paid or fully paid the
land rent according to the Notice, the land user must make the payment as
prescribed in point a of this clause; and pay the additional land rent based on
the conclusions of the inspection or auditing authority as well as pay the
additional collections calculated on the increased amount basis as stipulated
in point d, clause 2, Article 257 of the 2024 Land Law and Clause 9 of this
Article from the time the land rent is calculated according to the law of each
period until the land user transfers the payment to the state budget
c) If the land user leases land with annual land
rent payment and the inspection or auditing authority requests a recalculation
resulting in an increase in the land rent compared to the amount previously
paid, the land user must pay the annual additional land rent and the annual
land rent based on the conclusions of the inspection or auditing authority as
well as pay the additional collections calculated on the increased amount basis
as stipulated in point d, clause 2, Article 257 of the 2024 Land Law and Clause
9 of this Article from the time the land rent is calculated according to the
law of each period until the land user transfers the payment to the state
budget.
d) In cases where the land is repurposed before the
effective date of this Decree and the land before repurposing has multiple
forms of land use or the project after repurposing has multiple forms of land
use but the land user has not yet fully paid the land rent by the effective
date of this Decree, the provisions in Clause 4, Article 52 of this Decree
shall apply.”
dd) Amendments to Clause 9:
“9. In cases where the decision on land lease,
decision on permission for land repurposing, decision on permission for
changing from land lease with annual land rent payment to land lease under one-off
arrangement, decision on land use extension, decision on adjustment of land use
term, or decision on adjustment of the project’s detailed planning has been
issued according to the provisions of land law and other relevant laws before
the effective date of this Law but the land price for calculating land rent has
not been decided, the land rent shall be calculated and collected according to
the provisions of clause 2 Article 257 of the 2024 Land Law.
The additional payment by the land user for the period
over which land rent was not imposed according to Point d, Clause 2, Article
257 of the 2024 Land Law shall be equal to 3,6% per year based on the land rent
payable determined in accordance with Clause 2, Article 257 of the 2024 Land
Law:
a) The period over which the land rent was not
imposed as prescribed by this clause shall be determined as follows:
a1) In the case specified in point a, clause 2,
Article 257 of the 2024 Land Law, the period over which land rent was not
imposed shall start on the date the land rent starts to accrue (issuance date
of the decision on land lease, decision on permission for land repurposing,
decision on permission for conversion from land allocation with land levy
payment to land lease, decision on permission for conversion from land lease
with annual land rent payment to land lease under one-off arrangement, decision
on land use extension or decision on adjustment of land use term; in cases
where the actual time of land handover does not coincide with the time stated
in the above decisions, the period over which land rent was not imposed shall
start from the actual time of land handover) until the eighth working day from
the date on which the decision on land price for calculating land rent is
issued by the competent authority.
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In cases where the land price for calculating land
rent is determined using the land price adjustment coefficient, the period over
which land rent was not imposed shall start on the date the land rent starts to
accrue as prescribed in points b and c, Clause 2, Article 257 of the 2024 Land
Law until the eighth working day from the date on which the decision on land
price for calculating land rent is issued by the competent authority.
In cases where the land price for calculating land
rent is determined using the direct comparison method, deduction method,
income-based method or surplus-based method in accordance with the law prior to
the effective date of the 2024 Land Law, the period over which land rent was
not imposed shall start on the date the land rent starts to accrue as
prescribed in points b and c, clause 2, Article 257 of the 2024 Land Law until
the eighth working day from the date on which the decision on land price for
calculating land rent is issued by the competent authority, after deducting the
maximum period for the regulatory authority to determine the specific land
price for calculating land rent as stipulated in clause 4, Article 155 of the 2024
Land Law, which is 180 days, and the period over which the land use is directly
affected by force majeure (if any) similar to the provisions in Article 31 of
Decree No. 102/2024/ND-CP dated July 30, 2024, clause 5, Article 7 of Decree
No. 151/2025/ND-CP dated June 12, 2025 and clause 2, Article 4 of Decree No.
226/2025/ND-CP dated August 15, 2025 of the Government.
b) If the period over which land rent was not
imposed constitutes complete years, the additional amount payable by the land
user shall be equal to the additional payment above mentioned calculated based
on the land rent payable determined in accordance with Clause 2, Article 257 of
the 2024 Land Law.
c) If the period over which land levy was not
imposed constitutes a non-integral number of years, the additional amount
payable by the land user shall be equal to the additional payment per 365 days
multiplied (x) by the number of days of the incomplete year multiplied (x) by
the land rent payable determined according to the provisions of Clause 2, Article
257 of the 2024 Land Law.
d) The calculation of the additional amount that
the land user must pay as mentioned above shall be carried out and notified
together with the Land rent payment notice issued by the competent state
authority; the calculation of late payment interest (if any) shall be carried
out in accordance with the provisions of the law on tax administration.”
e) Amendments to Clause 10:
“10. In cases where land was leased before
the effective date of this Decree (except for cases provided for in Clause 10a
of this Article) and the land rent per unit has been kept unchanged in
accordance with the provisions of land law applicable before the effective date
of the 2024 Land Law, the land rent per unit shall remain unchanged until the
end of the fixed-rent period. Upon expiration of the fixed-rent period, the
land rent shall be calculated in accordance with the provisions of Article 30
of this Decree for application in the next period. This land rent shall remain
unchanged for 5 years. Upon expiration of the fixed-rent period, the land rent
shall be adjusted in accordance with the provisions of Article 32 of this
Decree.”
g) Addition of Clause 10a to after Clause 10:
“10a. For land lease projects initiated before the
effective date of this Decree, if the land rent per unit has been adjusted in
accordance with the provisions of Clause 7 and Clause 8, Article 15 of Decree
No. 46/2014/ND-CP dated May 15, 2014 (amended by Clause 4, Article 3 of Decree
No. 135/2016/ND-CP dated September 9, 2016) of the Government and the land rent
per unit has been kept unchanged as prescribed by land law applicable before
the effective date of the 2024 Land Law, the land rent per unit shall remain
unchanged until the end of the fixed-rent period. Upon expiration of the
fixed-rent period, the land rent per unit for calculating the land rent may be
adjusted according to the percentage (%) for adjustment of the land rent per
unit of the previous fixed-rent period immediately preceding the adjustment
period.
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h) Amendments to Clause 11:
“11. In cases where land is leased with annual land
rent payment and the date on which the decision on permission for adjustment of
land rent per unit is issued is before the effective date of this Decree but
the adjustment has not yet been carried out, the land rent shall be
recalculated from August 1, 2024 in accordance with the provisions of Article
30 of this Decree; the land rent shall be kept unchanged for 5 years. Upon the
expiration of the fixed-rent period, adjustments shall be made in accordance
with the provisions of Article 32 of this Decree.” For the period during which
the land has been used but the adjustment of the land rent per unit has not
been carried out before the effective date of this Decree, adjustments shall be
made according to the laws applicable at the respective times to settle the
land rent.”
i) Addition of Clause 16:
“16. In cases where a household or individual who
is granted a decision on permission for conversion from agricultural land
leased by the State under one-off arrangement to residential land according to
the 2013 Land Law before the effective date of this Decree but they have not
yet fully paid the land levy before the effective date of this Decree, the land
levy imposed upon land repurposing and the land rent of land types before land
repurposing (land-related fee) shall be calculated according to the principles
specified in Article 8 of this Decree."
20. Amendments to certain clauses of Article 52:
a) Amendments to Clause 2:
“2. For cases specified in the 2024 Land Law and
its detailed guiding documents, if the application of land levies, land rents
and land prices according to the policies in effect prior to the effective date
of the 2024 Land Law is permitted, the procedures and authority regarding the
calculation of land levies and land rents shall be conducted in accordance with
the provisions of this Decree and other Decrees guiding the 2024 Land Law.
In cases where a land user claims to acquire land
use rights by conveyance for implementing an investment project and has been
authorized by the competent authority to repurpose the land for the project
execution or in cases where the State has allocated or leased land and the land
user has advanced funds for compensation, support and resettlement according to
provisions of law before the effective date of the 2024 Land Law but the
request to have their payment for acquiring the land use rights or the advanced
fund for compensation, support and resettlement offset against the land levy or
land rent payable is submitted afterwards, the Provincial People’s Committee
shall decide to assign a relevant authority under the Provincial People’s
Committee or the Commune-level People’s Committee to determine the amount paid
by the business organization for acquiring the land use rights by conveyance
and to verify the advanced fund for compensation, support and resettlement
(according to the provisions of law applicable before August 1, 2024) to be
offset against the land levy or land rent payable.”
b) Amendments to Clause 4:
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In the event that there is an increase or decrease
in land levy or land rent payable after recalculation and land levy or land
rent that was already paid by the land user (including cases where the land
user pays their land levy or land rent from August 1, 2024), the land user must
pay the increase to the state budget or the State shall offset the decrease
against the land levy or land rent incurred in the future, respectively; in
cases where no more land levy or land rent is incurred, the decrease shall be
offset against other financial obligations in accordance with tax
administration law; if no other financial obligations are incurred, a cash
refund shall be made in accordance with state budget law or other relevant
laws.”
a) Amendments to Part III of Form No. 01a/TB-TSDĐ:
a1) Amendments to Section 4:
“4. Total amount payable:……………….. VND; where:
4.1. The land levy payable:………………. VND.
4.2. The additional payment by the land user in accordance
with the provisions at point d, clause 2, Article 257 of the 2024 Land Law,
clause 1, Article 9, clauses 1 and 2, Article 50 of Decree No. 103/2024/ND-CP
dated July 30, 2024 of the Government, and point c, clause 5, Article 1 of this
Decree (if any): ........... VND.
4.3. The additional payment by the land user in
accordance with the provisions of clause 8 Article 81 of the 2024 Land Law,
Article 15 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government
(if any): ........... VND.
4.4. The other additional payment (if any):………………
VND.”
a2) Amendments to Section 7:
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(Written in words: ……………………………………………….)”
a3) Amendments to Section 8:
“8. Payment deadline:
8.1. The payment deadline for cases not covered by
the provisions in item 8.2 of this section:
<First notice or adjusted/supplemented notice:
- No later than 30 days from the date of issuance
of the Notice, the land user must pay 50% of the amount stated in this Notice.
- No later than 90 days from the date of issuance
of the Notice, the land user must pay the remaining amount (50%) as stated in
this Notice>.
8.2. The deadline for paying the hammer price
for LUR in the case of land allocation through LUR auction shall comply with
the provisions of Point a, Clause 4, Article 21 of Decree No. 103/2024/ND-CP
dated July 30, 2024, of the Government.”
b) Amendments to Part III of Form No.01b/TB-TSDĐ:
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“1. Total amount payable:……………….. dong; where:
1.1. The land levy payable:………………. Dong.
1.2. The additional payment by the land user in
accordance with the provisions at point d, clause 2, Article 257 of the 2024
Land Law, clause 1, Article 9, clauses 1 and 2, Article 50 of Decree No.
103/2024/ND-CP dated July 30, 2024 of the Government, and point c, clause 5,
Article 1 of this Decree (if any): ........... VND.
1.3. The additional payment by the land user in
accordance with the provisions of clause 8 Article 81 of the 2024 Land Law, Article
15 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government (if any):
........... VND.
1.4. The other additional payment (if any):………………
VND.”
b2) Addition of Sections 4 and 5:
“4. The amount of land levy ineligible for
deferral: [(4) = (1) - (3)]:...…….…VND
(written in words: …………………………………………..…………)
5. Payment deadline:
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- No later than 30 days from the date of issuance
of the Notice, the land user must pay 50% of the amount stated in this Notice.
- No later than 90 days from the date of issuance
of the Notice, the land user must pay the remaining amount (50%) as stated in
this Notice>.”
c) Amendments to Section I Part C of Form No.
01a/TB-TMĐM:
c1) Amendments to Point 2:
“2. Total amount payable: …………….. VND; where:
2.1. The land rent payable:
............................. VND (fixed-rent period: From
.........(date)........... to
..............................(date).............).
2.2. The additional payment by the land user in
accordance with the provisions at point d, clause 2, Article 257 of the 2024
Land Law, clause 7, clause 9 Article 51 of Decree No. 103/2024/ND-CP dated July
30, 2024 of the Government, and point b, clause 13, Article 1 of this Decree
(if any): ........... VND.
2.3. The additional payment by the land user in
accordance with the provisions of clause 8 Article 81 of the 2024 Land Law,
clause 4 Article 30 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the
Government (if any): ........... VND.
2.4. The other additional payment (if any):………………
VND.”
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“6. Payment deadline:
6.1. The payment deadline for cases not covered by
the provisions in point 6.2:
<For the first notice: No later than 30
days from the date this notice is issued>.
<For notices from the second year onwards:
- For the first installment, 50% of the total
amount must be paid no later than May 31;
- For the second installment, the remaining amount
must be fully paid no later than October 31;
- In cases where the taxpayer makes a one-off
payment of the land rent for the whole year, the payment deadline shall be on
May 31 of the year>.
<For the adjusted or supplementary notice in
accordance with the declaration of adjustment by the taxpayer: No later
than 30 days from the date this notice is issued>.
<For the adjusted or supplemented notice in
accordance with a document issued by the competent authority:
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- No later than 90 days from the date of issuance
of the Notice, the lessee must fully pay the remaining amount (50%) stated in
this Notice>.
6.2. The deadline for paying LUR auction winnings
in the case of land lease through LUR auction shall comply with the provisions
of Point a, Clause 3, Article 43 of Decree No. 103/2024/ND-CP dated July 30,
2024, of the Government.”
d) Amendments to Section I Part C of Form No.
01b/TB-TMĐM:
d1) Amendments to Point 2:
“2. Total amount payable: …………….. VND; where:
2.1. The land rent payable:………………. Dong.
2.2. The additional payment by the land user in
accordance with the provisions at point d, clause 2, Article 257 of the 2024
Land Law, clause 7, clause 9 Article 51 of Decree No. 103/2024/ND-CP dated July
30, 2024 of the Government, and point b, clause 13, Article 1 of this Decree
(if any): ........... VND.
2.3. The additional payment by the land user in
accordance with the provisions of clause 8 Article 81 of the 2024 Land Law,
clause 4 Article 30 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the
Government (if any): ........... VND.
2.4. The other additional payment (if any):………………
VND.”
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“6. Payment deadline:
6.1. The payment deadline for cases not covered by the
provisions in point 6.2:
<For the first notice or
adjusted/supplementary notice>:
- No later than 30 days from the date of issuance
of the Notice, the lessee must pay 50% of the amount stated in this Notice.
- No later than 90 days from the date of issuance
of the Notice, the lessee must fully pay the remaining amount (50%) stated in
this Notice>.
- The payment deadline for declarations of
adjustment shall be 30 days from the date on which this Notice is issued.
6.2. The deadline for paying LUR auction winnings
in the case of land lease through LUR auction shall comply with the provisions
of Point a, Clause 3, Article 43 of Decree No. 103/2024/ND-CP dated July 30,
2024, of the Government.”
22. Addition, replacement and annulment of some
phrases in Decree No. 103/2024/ND-CP:
a) The phrase "Land Law" is changed into
“the 2024’s Land Law” throughout Decree No. 103/2024/ND-CP.
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c) Annulment of point 2.3, replacement of point 2.4
by point 2.3 in Section II Form No. 01a/TB-TSDĐ, Form No. 01b/TB-TSDĐ; Section
2 Part B Form No. 01a/TB-TMĐN, Form No. 01b/TB-TMĐN.
d) Annulment of the phrase “Clauses 3, 4, 5, 6 and
7” in the title of Article 9; Addition of clause 5 to after clause 4 Article 9:
“5. For the remaining area of the land parcel specified in Clause 4, Article
141 of the 2024 Land Law, financial obligations shall be fulfilled in
accordance with the cases prescribed in Clauses 1, 2, 3, 4, and 5 of Article 10
of this Decree.”
dd) Addition of the phrase “point a,” to after the
phrase “recently granted a Certificate for use as residential land in
accordance with” in point a, Clause 3, and point a, Clause 4, Article 10.
e) Addition of Clause 4a to after Clause 4 of
Article 11: “4a) In cases where a household or individuals uses land for
purposes other than those for which rights to use land are recognized, when
issuing the Certificate in accordance with point a, clause 3, Article 139 of
the 2024 Land Law, they must pay an amount of land levy equivalent to that
specified in the case of land repurposing according to the provisions of
Article 8 of this Decree at the time when the land user submits a valid
application for issuance of the Certificate.”
g) Replacement of the phrase “household,
individual” by the phrase “land user”; addition of the phrase “being a
household or individual” to after the phrase “land user” in Clause 3, Article
13. Addition of the content: “; in the case where the land user is an
organization, the land levy or land rent for the additional non-agricultural
land area must be paid in a lump sum for the entire lease term in accordance
with the provisions of law on collection of land levies and land rents at the
time of issuance of the previous Certificate.” at the end of clause 3 Article
13.
h) Addition of the phrase “for calculating the land
levy" to after the phrase "the land area" in the formula for
calculating the additional payment in clause 1 of Article 15.
i) Addition of the phrase “(with account taken of
the land area for which the building permit is granted and the land area for
which the building permit is not granted and used only for landscaping or
auxiliary purposes)” to after the phrase “each land use purpose” in Point a,
Clause 1, Article 26.
k) Replacement of the phrase “application for
offsetting of fund for compensation, support and resettlement shall comply with
the provisions of clause 2 Article 16 of this Decree. The offsetting shall
comply with the principles specified in clause 1 of this Article” by the phrase
“the offsetting of fund for recompense, support and resettlement shall comply with
the provisions of clause 2 Article 16 of this Decree and the principles
specified in clause 1 of this Article” in clause 2 of Article 31.
l) Addition of the content: “In cases where an
investment project involves land lease with annual land rent payment or land
lease under one-off arrangement, the fund for compensation, support and
resettlement as approved by the competent regulatory authority, may be offset
against the land rent paid in a lump sum for the entire land lease term. Any
remainder that has not yet been offset shall continue to be offset against the
annual land rent payable (including the land rent payable for the area for
construction of underground works of the project, if any)” at the end of Clause
3, Article 31.
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The determination of households and individuals who
are ethnic minorities and classified as poor or near-poor shall comply with the
Government’s regulations and the Prime Minister's decision."
n) Addition of the following content to the end of
clause 3 Article 48: "; including the content of assigning relevant local
authorities to cooperate with land authorities in determining the reasons for
exemption, the area for which the land levy or land rent is exempted when
proposing to the competent authority or person having authority to decide the
exemption of land levies and land rents when deciding land allocation, land
lease, land repurposing or recognition of LURs in accordance with the
provisions of Clause 5, Article 18, and Clause 7, Article 39 of this
Decree."
o) Addition of the phrase "land levy" to
after the phrase "exemption, reduction" in Clause 3, Article 53.
p) Annulment of Form No. 03/LCHS of Appendix II:
Notification of land rent per unit; replacement of Form No. 04/LCHS Appendix II
by Form No. 03/LCHS Appendix II: The book of delivery and receipt of notices of
land-related financial obligations; addition of Form No. 04/LCHS on confirming
the period for full payment of land rents in cases of offsetting funds for
compensation, support and resettlement against land rents payable to Appendix
II.
Article 2. Amendments to
certain Articles of Decree No. 104/2024/ND-CP dated July 31, 2024 of the
Government of Vietnam on land development funds
1. Amendments to Point c Clause 1 Article 9:
“c) One Deputy Chairperson of the Board of
Managers acting as the Director of the Fund; the other Deputy Chairperson (if
any) and other members of the Board of Managers must include leaders of the
Department of Finance, the Department of Agriculture and Environment.”
2. Amendments to Clause 3 of Article 12:
“3. The entrusted fund is responsible for the operations
of the Land development fund in accordance with the provisions of this Decree,
relevant laws and the entrustment decision of the provincial People’s
Committee; it shall not use the operating capital of the Land development fund
for other purposes; the Land development fund shall record and monitor all
operating capital of the Land development fund in accordance with the
provisions of this Decree; the transfer of operating capital from the Land
development fund to the entrusted fund shall not be carried out.”
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“3. The operating capital of the Land development
fund is deposited at the State Treasury in a local administrative division and
at state-controlled commercial banks in the same administrative division, ensuring
safety and efficiency, as stipulated in the Charter on the organization and
operation of the Land development fund.
The Land development fund shall open a separate
account at the State Treasury in a local administrative division and payment
accounts at state-controlled commercial banks in the local administrative
division to manage the Fund's charter capital. The Fund's charter capital shall
only be used to carry out the task of providing advance capital and must be
reimbursed according to the provisions of this Decree. During periods of
temporary inactivity, the Fund's charter capital shall be deposited on a term
basis at state-controlled commercial banks in the local administrative division
and is in accordance with the Charter on organization and operation of the Land
development fund, ensuring safety, efficiency and without affecting the Fund's
performance of its assigned duties.
4. Amendments to Clause 1 of Article 14:
a) Amendments to Point a:
“a) Advance funds to the developers of state-funded
projects, units or organizations of the State performing the compensation,
support and resettlement to carry out compensation, support and resettlement in
accordance with the provisions of land law and housing law (except for
investment projects financed by non-state budget sources).”
b) Amendments to Point b:
“b) Advance funds to units and organizations in
accordance with the provisions of land law to establish and develop
resettlement land banks and to create land banks for organizing LUR auctions to
generate revenues for state budget.”.
5. Amendments to Clause 1 of Article 17:
“1. The level of cost of management of capital
advanced from the Land development fund shall not exceed the interest rate
applied to deposits in Vietnamese dong at the State Treasury in the State Bank
of Vietnam as decided by the Governor of the State Bank of Vietnam during the
same period. Based on the actual situation in the local administrative
division, the provincial-level People's Committee shall stipulate the
applicable level of cost of management of funds advanced from the Fund for
projects and tasks; the level of cost of management of funds advanced from the
Fund is determined according to the level applicable at the time of issuance of
the decision to initially advance funds for each project or task, fixed
throughout the advance process and not calculated based on the advance period.
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The cost of management of funds advanced from the
Land development fund
=
The actual advance for each project or task
(based on the Decision to advance funds of the competent authority or person
as stipulated in Clause 1, Article 16 of this Decree)
x
The level of cost of management of funds advanced
from the Land development fund specified in this clause
The payment of the cost of management of funds
advanced from the Land development fund is carried out once or multiple times
based on the investment capital allocation schedule of each project or task.
6. Amendments to Point a Clause 1 Article 18:
“a) Organization that is permitted to advance funds
in accordance with Clause 1, Article 14 of this Decree shall prepare an
application for return of advanced funds to the Land development fund and
submit it to the State Treasury (where the organization opens the account). The
application includes:
The application for return of advanced funds to the
Land development fund (specifying the amount of funds advanced from the Land
development fund that has not been returned and the advance duration): 02
original copies;
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The decision to advance funds from the Land
development fund of the competent authority or person specified in Clause 1,
Article 16 of this Decree: 01 copy;
Decision on allocation of the annual capital plan
of the project (including the amount of advanced funds to be returned to the
Fund): 01 copy;
Decision on return of the advanced funds to the
Land development fund of the agency or person having authority to decide
approval of the investment project or of the competent authority or person
assigned as the project developer: 01 original”.
7. Amendments to Clauses 2 and 3 Article 21:
“2. Expenditure items include:
a) In the case where the Fund operates independently,
the Fund's expenditure items include:
Expenses for fund advance activities, withdrawal of
advanced funds and management of the operating capital of the Land development
fund;
Expenses for salaries, allowances and other
expenses for members of the Board of Managers, the Board of Controllers and the
Executive Agency of the Land development fund in accordance with the
regulations applicable to public service providers;
Payments to state budget in accordance with the
provisions of the law;
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b) In the case where the Fund operates as a trust
fund, the Fund's expenditure items include:
The entrustment costs of the Land development fund
specified in clause 3 of this Article;
Expenses for allowances and other expenses for
members of the Board of Managers, the Board of Controllers and the Executive
Agency of the Land development fund in accordance with the regulations
applicable to public service providers;
Payments to state budget in accordance with the
provisions of the law;
Other expenses directly serving the Fund's
operations stipulated in the Fund's internal expenditure regulations.
3. Based on the actual situation, the Provincial
People's Committee shall determine the applicable entrustment costs of the Land
development fund in accordance with as prescribed in the Charter on the
organization and operation of the Fund, but not exceeding 50% of the Fund's
revenue as stipulated in Clause 1, Article 21 of this Decree.”
8. Addition of Clause 3 and Clause 4 to after
Clause 2 Article 25:
“3. In cases where the Land development fund has
advanced funds in accordance with legal regulations to carry out compensation,
support and resettlement and create land banks according to the decision of the
competent authority or person before this Decree takes effect, and the
implementation is still ongoing at the time this Decree takes effect, the
advance shall continue to be executed according to the decision issued by the
competent authority or person; the return of the advanced funds to the Fund
shall comply with the provisions specified in Clause 2, Article 25 of this
Decree.
4. The available funding sources of the Land
development fund (including the charter capital already allocated by the
competent authority or person in accordance with the law and other funding
sources as prescribed by law) as of the date the provincial People's Committee
approves the organizational restructuring, amends or supplements the Fund's Charter
on organization and operation, shall be counted as the Fund's initial charter
capital determined in accordance with the provisions of Article 13 of this
Decree, based on the Decision of the provincial People's Committee; in the
event that the Fund's initial charter capital prescribed in the Fund's Charter
of organization and operation under this Decree exceeds the available fund, the
shortfall in the Fund's charter capital shall be handled in accordance with
Article 13 of this Decree; if it is less than the available fund, within 15
days from the date on which the provincial People's Committee issues a Decision
on determination of available funding sources to be included in the Fund's
initial charter capital, the Fund is required to remit the difference to the
state budget in accordance with state budget laws.”
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1. The transitional provisions applicable in cases
where decisions on land prices for calculating land levies, land rents and
additional payments are issued in accordance with Clause 2, Article 257 of the
2024 Land Law, Clause 1 and Clause 2, Article 50, Clauses 7 and 9, Article 51
of Decree No. 103/2024/ND-CP from August 1, 2024 until the effective date of
this Decree shall be as follows:
a) In cases where a land user has already paid the
additional amount according to Clause 1, Article 9, Clause 1 and Clause 2,
Article 50, Clause 7, Clause 9, Article 51 of Decree No. 103/2024/ND-CP, the
additional payment shall be recalculated in accordance with the provisions of
this Decree. In case there is an increase in the land rent or land levy after
recalculation and the amount already paid, the land user shall pay the
additional difference. In the event that there is a decrease in additional land
rent or land levy after recalculation and the land rent or land levy that was
already paid by the land user, the difference shall be offset against the land
levy or land rent; in cases where no increase or decrease in the land levy or
land rent is incurred, the amount shall be offset against other financial
obligations in accordance with tax administration law; if there are no other
financial obligations available for offset, a cash refund shall be made in
accordance with state budget law or other relevant laws.
b) In the case where the tax authority has
calculated and notified the additional amount payable in accordance with Clause
1, Article 9; Clause 1, Clause 2, Article 50; and Clause 7, Clause 9, Article
51 of Decree No. 103/2024/ND-CP, but the land user has not paid the additional
amount as notified by the tax authority by the effective date of this Decree,
the additional payment shall be recalculated in accordance with the provisions
of this Decree and the Notice of additional amount payable shall be adjusted in
accordance with tax administration laws. The land user must pay late payment
interest on the additional payment (if any) in accordance with tax
administration laws.
2. In the case where the next fixed-rent period of
land rent per unit of the project falls within the period from August 1, 2024
to the effective date of this Decree and the competent regulatory authority has
adjusted the land rent per unit in accordance with Clauses 10 and 11, Article
51 of Decree No. 103/2024/ND-CP, from the effective date of this Decree, the
land user shall have their land rent recalculated according to the principle of
adjusting land rent per unit as prescribed in Clause 10a, Article 51 of Decree
No. 103/2024/ND-CP (supplemented by Clause 28, Article 1 of this Decree); in
the case that the land rent already paid for 2024 and 2025 (if any) exceeds the
recalculated amount, the increase shall be offset against the land rent payable
of the following years; if no more land rent is incurred, it shall be offset
against other financial obligations in accordance with tax administration laws;
if no other financial obligations are incurred, a cash refund shall be made in
accordance with state budget laws or other relevant laws.
3. In cases where an investment project involves
multiple forms of land use (land allocation without land levy, land allocation
with land levy, land lease) or a project involves the form of land lease with
annual payments and the form of land lease under one-off arrangement, if the
project executor has voluntarily advanced funds for compensation, support and
resettlement according to the plan approved by the competent regulatory
authority as prescribed by land laws before the effective date of this Decree
but by the effective date of this Decree, these amounts have not yet been offset
(or have not been fully offset) against the land levy or land rent payable and
the land user has not fulfilled their obligations related to land levy or land
rent, the offsetting of the funds for compensation, support and resettlement
shall be carried out in accordance with the provisions of Clause 4, Point l,
Clause 22, Article 1 of this Decree.
Article 4. Entry into force and
responsibility for implementation
1. This Decree comes into force from November 06,
2025.
2. Article 13 of Decree No. 125/2025/ND-CP shall be
annulled.
3. Ministers, Heads of ministerial agencies, Heads
of Governmental agencies and Chairpersons of Provincial People’s Committees are
responsible for providing guidance on and implementation of this Decree within
their jurisdiction.
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ON BEHALF OF
GOVERNMENT OF VIETNAM
PP. PRIME MINISTER
DEPUTY PRIME MINISTER
Tran Hong Ha