Decree 76/2025/ND-CP detailing Resolution 170/2024/QH15 remove difficulties for projects and land in Ho Chi Minh, Da Nang and Khanh Hoa

DECREE

On detailing the National Assembly’s Resolution 170/2024/QH15 dated November 30, 2024 on specific mechanisms and policies to remove difficulties and obstacles for projects and land in inspection and examination conclusions, and judgments in Ho Chi Minh City,
Da Nang City and Khanh Hoa Province

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Pursuant to the Law on Organization of the Government dated February 18, 2025;

Pursuant to the Law on Land dated January 18, 2024; the Law on Amending and Supplementing a Number of Articles of the Land Law No. 31/2024/QH15, Housing Law No. 27/2023/QH15, Law No. 29/2023/QH15 on Real Estate Business and Law No. 32/2024/QH15 on Credit Institutions dated June 29, 2024;

Pursuant to the National Assembly’s Resolution 170/2024/QH15 dated November 30, 2024 on specific mechanisms and policies to remove difficulties and obstacles for projects and land in inspection and examination conclusions, and judgments in Ho Chi Minh City, Da Nang City and Khanh Hoa Province;

At the request of the Minister of Agriculture and Environment;

The Government promulgates the Decree detailing the National Assembly’s Resolution 170/2024/QH15 dated November 30, 2024 on specific mechanisms and policies to remove difficulties and obstacles for projects and land in inspection and examination conclusions, and judgments in Ho Chi Minh City, Da Nang City and Khanh Hoa Province.

Chapter I
GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decree details the National Assembly’s Resolution 170/2024/QH15 dated November 30, 2024 on specific mechanisms and policies to remove difficulties and obstacles for projects and land in inspection and examination conclusions, and judgments in Ho Chi Minh City, Da Nang City and Khanh Hoa Province (hereinafter referred to as Resolution 170/2024/QH15), including:

a) Clause 1 and Point a Clause 3 Article 3 on adjustment of land use period stated on certificates of land use rights, certificates of land use rights and ownership of houses and other land-attached assets (hereinafter referred to as the Certificate) already granted in Da Nang City;

b) Article 6 on the grant of certificate of land use rights and ownership of land-attached assets after the investor is allowed to continue using land of the project at No. 39-39B Ben Van Don Street, Ward 12, District 4, Ho Chi Minh City;

c) Article 4 on the order for reviewing and completing procedures and conditions for continued land use, re-determining land prices, and collecting land use levy and land rental for 13 projects in Da Nang City;

d) Article 5 on the order for reviewing the conditions for continued land use for project implementation, determining specific land prices, and calculating and collecting land use levy and land rental for 11 projects in Khanh Hoa Province;

dd) Article 7 on the order for determining land prices for 16 projects in Da Nang City;

e) Article 8 on the order for determining land prices and calculating and collecting land use levy for projects in Ho Chi Minh City;

g) Clause 1 and Clause 3 Article 9 on the responsibilities of the provincial-level People's Committees.

2. After the completion of procedures for issuing the certificate of land use rights and ownership of land-attached assets to the land users or adjusting the land use period stated on the Certificate in accordance with Resolution No. 170/2024/QH15 and this Decree, the management and use of land shall continue to comply with land law.

Article 2. Subjects of application

This Decree applies to state agencies, land users, organizations, and individuals involved in projects and land in inspection and examination conclusions and judgments in Ho Chi Minh City, Da Nang City, and Khanh Hoa Province as specified in Clause 1 Article 1 of Resolution No. 170/2024/QH15.

CHAPTER II
SPECIFIC PROVISIONS

Section 1

SPECIFIC PROVISIONS ON GRANT OF CERTIFICATES OF LAND USE RIGHTS AND OWNERSHIP OF LAND-ATTACHED ASSETS

Article 3. Order for adjusting the land use period stated on the Certificate already granted in Da Nang City as defined in Article 3 of Resolution No. 170/2024/QH15

1. Certificates already granted with violations regarding the land use period for the land for production and business activities in Da Nang City subject to re-determination of land use period of 50 years as specified in Clause 1 and Point a Clause 3 Article 3 of Resolution No. 170/2024/QH15.

2. Within no more than 20 days from the effective date of this Decree, the provincial-level Department of Agriculture and Environment shall be responsible for issuing a Decision on announcing the list of granted Certificates falling under the case specified in Clause 1 of this Article, the name of the land users, the owners of land-attached assets to whom the Certificates were granted, the serial number of the Certificates, and the ordinal numbers in the certificate issuance book.

3. Within no more than 05 working days from the date of the announcement decision specified in Clause 2 of this Article, the land registration office shall be responsible for:

a) Updating the cadastral records and land database for monitoring and management;

b) Notifying in writing the land users and owners of land-attached assets to carry out the adjustment of the land use period stated on the granted Certificates; the written notification shall be sent through the public postal service, and in cases where there is no recipient, a list shall be made for monitoring and management;

c) Announcing on mass media the list of serial numbers of the Certificates and the ordinal numbers in the certificate issuance book of such granted Certificates falling under the case specified in Clause 2 of this Article. The announcement shall be made 03 times, with an interval of 30 days between each announcement;

d) Notifying in writing, enclosed with the list of serial numbers of the Certificates and ordinal numbers in the certificate issuance book of the Certificates specified in Clause 2 of this Article, to the provincial-level Department of Justice, notarial practice organizations in the locality, the district-level People's Committees and commune-level People's Committees where the land is located, relevant agencies, organizations, and parties (if any) for their information when carrying out procedures related to the granted Certificates.

4. After receiving the written notification specified in Clause 3 of this Article, the adjustment of the land use period stated on the granted Certificates shall be carried out as follows:

a) The land users, the owners of land-attached assets, or the collateral-handling party shall submit a dossier directly or through the public postal service to the land registration office or its branches. A dossier must include the granted Certificate and an application for registration of changes, made using the Form No. 11/DK promulgated together with Decree No. 101/2024/ND-CP dated July 29, 2024, of the Government on basic land survey; registration and grant of a certificate of land use rights and ownership of land-attached assets and the land information system (hereinafter referred to as Decree No. 101/2024/ND-CP);

b) The land registration office or its branches shall issue a notice on dossier receipt and result return, made using the form specified in the Government's Decree on the implementation of the single-window and inter-agency single-window mechanism in the settlement of administrative procedures; carry out the rectification and update of the collection of the granted Certificates and the grant of a new Certificate into the cadastral records and land database; confirm the adjustment of the land use period stated on the Certificates to 50 years in the column “Content of changes and legal grounds” of the Certificate with the following content: “Adjust the land use period, until …../……/……., in accordance with the National Assembly’s Resolution No. 170/2024/QH15 dated November 30, 2024.”; and return the Certificates to the land users, the owners of land-attached assets, the collateral-handling parties.

In case the land users, the owners of land-attached assets wish a new certificate of land use rights and ownership of land-attached assets, the land use period shall, upon the grant of the new certificate of land use rights and ownership of land-attached assets, be determined as 50 years in accordance with Article 3 of Resolution No. 170/2024/QH15. The information shown in the certificate of land use rights and ownership of land-attached assets shall comply with Circular No. 10/2024/TT-BTNMT dated July 31, 2024, of the Minister of Natural Resources and Environment defining cadastral records, certificates of land use rights and ownership of land-attached assets (hereinafter referred to as Circular No. 10/2024/TT-BTNMT).

In case of inheritance of land use rights and land-attached assets, or in cases where contracts or documents on transfer, donation of land use rights and land-attached assets, or contribution of land use rights and land-attached assets as capital have been formulated and notarized or certified before the date of issuance of the written notification specified at Point d Clause 3 of this Article, the land registration office or its branches shall receive dossiers and handle procedures for registration of changes in land and land-attached assets in accordance with land law and shall simultaneously adjust the land use period stated on the granted Certificate to 50 years in accordance with Clause 1 and Point a, Clause 3, Article 3 of Resolution No. 170/2024/QH15; the parties are not required to re-conduct inheritance procedures or re-sign the contracts or documents on transfer, donation of land use rights and land-attached assets, or contribution of land use rights and land-attached assets as capital.

In case an investor has not yet made investment or put the land into use but is entitled to land use period extension in accordance with the 2024 Land Law, to confirm the adjustment of the land use period on the Certificate to 50 years, from the time the competent agency grants the construction permit for works on the land or from the time of commencement of construction determined by the Da Nang City People's Committee for cases where a construction permit for works on the land is not required under construction law;

c) The procedures specified in this Clause shall be carried out within no more than 05 working days from the date of receipt of a complete and valid dossier as specified at Point a of this Clause;

d) Land users, owners of land-attached assets, and applicants shall not be required to pay charges or fees when carrying out the procedures specified in this Clause.

5. Regarding land use rights and ownership of land-attached assets that have been registered for mortgage in accordance with the law, the adjustment shall be as follows:

a) In case the land user or the owner of land-attached assets carries out procedures for cancellation of mortgage registration, the land registration office or its branches shall simultaneously adjust the land use period to 50 years in accordance with Clause 1 and Point a, Clause 3, Article 3 of Resolution No. 170/2024/QH15;

b) In case of handling of the collateral in accordance with the law, the collateral-handling party shall submit the Certificate to the land registration office or its branches to carry out the adjustment of the land use period stated on the Certificate in accordance with Clause 4 of this Article. The Certificate shall be submitted before or simultaneously with the handling of the collateral. Before carrying out the handling of the collateral, the collateral-handling party shall notify in writing the mortgagor and relevant parties;

c) In case the handling of the collateral has been carried out before the effective date of this Decree but the registration of changes in land and land-attached assets has not been carried out, the land registration office or its branches shall receive dossiers and resolve procedures for registration of changes in land and land-attached assets in accordance with land law and simultaneously adjust the land use period to 50 years in accordance with Clause 1 and Point a, Clause 3, Article 3 of Resolution No. 170/2024/QH15.

6. Cases of renewal or re-grant of a Certificate due to being stained, blurred, torn, damaged, or lost shall be handled as follows:

a) The order and procedures for renewal or re-grant of the certificate of land use rights and ownership of land-attached assets shall comply with Decree No. 101/2024/ND-CP;

b) The land use period upon renewal or re-grant of the certificate of land use rights and ownership of land-attached assets specified at Point a of this Clause shall be 50 years in accordance with Article 3 of Resolution No. 170/2024/QH15. The information shown in the certificate of land use rights and ownership of land-attached assets shall comply with Circular No. 10/2024/TT-BTNMT.

Article 4. Grant of the  Certificate for case of land use and ownership of houses construction works under the project located at No. 39-39B Ben Van Don Street, Ward 12, District 4, Ho Chi Minh City as defined in Article 6 of Resolution No. 170/2024/QH15

After the investor is allowed to continue using the land in accordance with Article 6 of Resolution No. 170/2024/QH15, the grant of the Certificate to the investor or the transferee of land use rights, ownership of houses and construction works shall comply with Decree No. 101/2024/ND-CP. In cases where a legally effective judgment contains a content on settlement of land-related matters that differs from the provisions of Article 6 of Resolution No. 170/2024/QH15, such effective judgment shall prevail.

Section 2

SPECIFIC PROVISIONS ON REVIEW AND COMPLETION OF PROCEDURES AND CONDITIONS FOR CONTINUED LAND USE FOR PROJECT IMPLEMENTATION, RE-DETERMINATION OF LAND PRICES, AND COLLECTION OF LAND USE LEVY AND LAND RENTAL

Article 5. Order for reviewing and completing procedures and conditions for continued land use, re-determining land prices, and collecting land use levy and land rental for 13 projects in Da Nang defined in Article 4 of the Resolution No. 170/2024/QH15

1. The order for reviewing and completing procedures shall be carried out as follows:

a) The provincial-level Department of Agriculture and Environment shall assuming the prime responsibility and coordinate with relevant specialized agencies at the same level to review and complete the investment, construction, environment, sea and islands, forestry, and land procedures of the project in accordance with the laws in effect at the time of implementation of Resolution No. 170/2024/QH15;

b) Specialized agencies under the People’s Committee of Da Nang City shall review and conduct field inspections, and provide advisory opinions for completion within their competence or as assigned by the People’s Committee of Da Nang City, and send the written results of the review and completion to the provincial-level Department of Agriculture and Environment;

c) The provincial-level Department of Agriculture and Environment shall synthesize the review and completion results and report on them to the People’s Committee of Da Nang City;

d) The People’s Committee of Da Nang City shall consider and decide on whether the project is eligible for the review of conditions according to the order and procedures specified in Clause 2 of this Article, if the project has met the requirements for completing investment, construction, environment, sea and islands, forestry, and land procedures within its competence at the time of implementing Resolution No. 170/2024/QH15.

In case an adjustment to the form of land allocation or land lease of the project is required, the order shall comply with Article 51 of Decree No. 102/2024/ND-CP dated July 30, 2024, of the Government detailing the implementation of a number of articles of the Land Law (hereinafter referred to as Decree No. 102/2024/ND-CP).

In cases where the allocated or leased land area of the project includes forest areas subject to land repurposing for the implementation of the project, but no decision on forest land repurposing has been issued in accordance with forestry laws at the time of land allocation or lease, the People’s Committee of Da Nang City shall not issue a decision on forest land repurposing upon completion of the project dossier but assign the relevant agencies or organizations to fulfill the obligation of planting of replacement forests in accordance with forestry laws;

dd) The tasks specified in this Clause must be completed within no later than 12 months from the effective date of this Decree, except for cases of adjustments or supplements to the project dossier subject to investment policy decision by the Prime Minister (if any).

2. The order for reviewing the conditions for continued land use for implementation of the project shall be carried out as follows:

a) The provincial-level Department of Agriculture and Environment shall assume the prime responsibility for, and coordinate with relevant agencies in, reviewing the conditions specified at Point a, Clause 1 and Point a, Clause 2, Article 4 of Resolution No. 170/2024/QH15 for each project, including:  compliance with the approved land use planning or urban planning (general master plan or zoning master plan) in accordance with the law; non-violation of master plan on use of land for national defense purpose and master plan on use of land for security purpose, and the master plan of three forest categories (or forestry master plan) as approved; and requirements for the investor's capacity to implement the project;

b) The provincial-level Department of Agriculture and Environment shall synthesize the results of the condition evaluation and prepare and submit a dossier to the Da Nang City People's Committee for consideration and evaluation of the conditions for continued land use for each project; the dossier comprises a report, a draft decision on evaluating the project as eligible for continued land use, and opinions from relevant agencies;

c) Within no more than 05 working days from the date of receipt of the dossier submitted by the provincial-level Department of Agriculture and Environment, the People’s Committee of Da Nang City shall review the conditions and issue a decision on evaluating the project as eligible for continued land use and send it to the provincial-level Department of Agriculture and Environment;

d) The tasks specified in this Clause must be completed no later than 06 months from the date the People’s Committee of Da Nang City issues the decision on continuation of reviewing the conditions in accordance with Point d, Clause 1 of this Article.

3. Upon assessing the review results in accordance with Clause 2 of this Article, if the People’s Committee of Da Nang City determines that the project is not eligible for continued land use, the order and procedure for land revocation shall be carried out in accordance with the order and procedures for land revocation due to violations of the land law.

4. The selection of land valuation methods and the order for applying land valuation methods for projects falling under the case defined at Point c Clause 2 Article 4 of Resolution No. 170/2024/QH15 shall be carried out as follows:

a) For cases where land was allocated or permitted to be repurposed by the State from February 27, 2006 to the date before July 1, 2014, the Government's Decree No. 123/2007/ND-CP dated July 27, 2007 amending and supplementing a number of articles of Decree No. 188/2004/ND-CP dated November 16, 2004, defining methods for determining land prices and price brackets of different types of land (hereinafter referred to as Decree No. 123/2007/ND-CP), and the Minister of Finance’s Circular No. 145/2007/TT-BTC dated December 06, 2007, guiding the implementation of the Government's Decree No. 188/2004/ND-CP dated November 16, 2004, defining methods for determining land prices and price brackets of different types of land and Decree No. 123/2007/ND-CP (hereinafter referred to as Circular No. 145/2007/TT-BTC) shall apply;

b) For cases where land was allocated or permitted to be repurposed by the State from July 1, 2014 to the date before the effective date of this Decree, Article 9 of the Government’s Decree No. 71/2024/ND-CP dated June 27, 2024, defining land prices (hereinafter referred to as Decree No. 71/2024/ND-CP) shall apply;

c) For cases where land was leased by the State from October 1, 2009 to the date before July 1, 2014, Decree No. 123/2007/ND-CP and Circular No. 145/2007/TT-BTC shall apply;

d) For cases where land was leased by the State from July 1, 2014 to the date before the effective date of this Decree, Article 9 of Decree No. 71/2024/ND-CP shall apply;

dd) The order and procedures for redetermining the specific land prices for the cases specified at Points a, b, c, and d of this Clause shall comply with Decree No. 71/2024/ND-CP.

5. For cases of determination of the land price based on the land price list for projects specified at Point c, Clause 2, Article 4 of Resolution No. 170/2024/QH15, if the price for the location of specific land parcel or land area to be valued has not been included in the land price list, the provincial-level Department of Agriculture and Environment shall, based on the practical local conditions and the land prices in the land price list for areas or locations with similar infrastructure conditions, determine the land price of the project and submit it to the People’s Committee of Da Nang City for decision.

6. After a decision on specific land price is issued, the subsequent tasks shall be carried out in accordance with Points dd, e, g, h, i, and k, Clause 2, Article 44 of Decree No. 102/2024/ND-CP, and the land use levy and land rental payable shall be calculated using the following formula:

a) Payable land use levy, land rental shall be equal to (=) the redetermined land use levy, land rental minus (-) the land use levy, land rental already paid before the effective date of Resolution No. 170/2024/QH15;

b) In case the redetermined land use levy or land rental amount is less than the land use levy or land rental amount already paid, the project owner shall be deemed to have fulfilled its financial obligations regarding land, and the State shall not refund the difference.

Article 6. The order for reviewing the conditions for continued land use for project implementation, determining specific land prices, and calculating and collecting land use levy and land rental for 11 projects in Khanh Hoa defined in Article 5 of the Resolution No. 170/2024/QH15

1. The order for reviewing the conditions for continued land use for implementation of the project as prescribed at Point a, Clause 1 and Point a, Clause 2, Article 5 of Resolution No. 170/2024/QH15 shall be carried out as follows:

a) The provincial-level Department of Agriculture and Environment shall assume the prime responsibility for, and coordinate with relevant agencies in, reviewing the conditions specified at Point a, Clause 1 and Point a, Clause 2, Article 5 of Resolution No. 170/2024/QH15 for each project, including: compliance with the approved land use planning or urban planning (general master plan or zoning master plan); non-violation of master plan on use of land for national defense purpose and master plan on use of land for security purpose; and requirements for the investor's capacity to implement the project;

b) The provincial-level Department of Agriculture and Environment shall synthesize the results of the condition evaluation, prepare and submit a dossier to the Khanh Hoa Province People's Committee for consideration and evaluation of the conditions for continued land use for each project; the dossier comprises a report, a draft decision on evaluating the project as eligible for continued land use, and opinions from relevant agencies;

c) Within no more than 05 working days from the date of receipt of the dossier submitted by the provincial-level Department of Agriculture and Environment, the People’s Committee of Khanh Hoa Province shall review the conditions and issue a decision on evaluating the project as eligible for continued land use and send it to the provincial-level Department of Agriculture and Environment;

d) The tasks specified in this Clause shall be completed within no later than 12 months from the effective date of this Decree.

2. Upon assessing the review results in accordance with Clause 1 of this Article, if the People’s Committee of Khanh Hoa Province determines that the project is not eligible for continued land use, the order and procedure for land revocation shall be carried out in accordance with the order and procedures for land revocation due to violations of the land law.

3. The selection of land valuation methods and the order for applying land valuation methods for projects falling under the case defined at Point b Clause 1 and Point b Clause 2 Article 5 of Resolution No. 170/2024/QH15 shall be carried out as follows:

a) For cases where land was allocated by the State from February 27, 2006 to the date before July 1, 2014, Decree No. 123/2007/ND-CP and Circular No. 145/2007/TT-BTC shall apply;

b) For cases where land was allocated by the State from July 1, 2014 to the date before the effective date of this Decree, Article 9 of Decree No. 71/2024/ND-CP shall apply;

c) For cases where land was leased by the State from February 27, 2006 to the date before July 1, 2014, Decree No. 123/2007/ND-CP and Circular No. 145/2007/TT-BTC shall apply;

d) For cases where land was leased by the State from July 1, 2014 to the date before the effective date of this Decree, Article 9 of Decree No. 71/2024/ND-CP shall apply;

dd) The order and procedures for redetermining the specific land prices for the cases specified at Points a, b, c, and d of this Clause shall comply with Decree No. 71/2024/ND-CP.

4. After a decision on specific land price is issued, the subsequent tasks defined at Points dd, e, g, h, i, and k, Clause 2, Article 44 of Decree No. 102/2024/ND-CP shall continue to be carried out, and the land use levy and land rental payable shall be calculated using the following formula:

a) Payable land use levy, land rental shall be equal to (=) the redetermined land use levy, land rental minus (-) the land use levy, land rental already paid before the effective date of Resolution No. 170/2024/QH15;

b) In case the redetermined land use levy or land rental amount is less than the land use levy or land rental amount already paid, the project owner shall be deemed to have fulfilled its financial obligations regarding land, and the State shall not refund the difference.

Article 7. The order for determining land prices for 16 projects in Da Nang City defined in Article 7 of the Resolution No. 170/2024/QH15

1. The selection of land valuation methods and the order for applying land valuation methods for projects falling under the case defined at Clause 2 and Clause 4 Article 7 of Resolution No. 170/2024/QH15 shall be carried out as follows:

a) For cases where land was allocated or permitted to be repurposed by the State from February 27, 2006 to the date before July 1, 2014, Decree No. 123/2007/ND-CP and Circular No. 145/2007/TT-BTC shall apply;

b) For cases where land was allocated or permitted to be repurposed by the State from July 1, 2014 to the date before the effective date of this Decree, Article 9 of Decree No. 71/2024/ND-CP shall apply;

c) For cases where land was leased by the State from December 10, 2005 to the date before July 1, 2014, Decree No. 123/2007/ND-CP and Circular No. 145/2007/TT-BTC shall apply;

d) For cases where land was leased by the State from July 1, 2014 to the date before the effective date of this Decree, Article 9 of Decree No. 71/2024/ND-CP shall apply;

dd) The order and procedures for redetermining the specific land prices for the cases specified at Points a, b, c, and d of this Clause shall comply with Decree No. 71/2024/ND-CP.

2. For cases of re-determination of the land price based on the land price list for projects specified in Clause 1 and Clause 3, Article 7 of Resolution No. 170/2024/QH15, if the price for the location of specific land parcel or land area to be valued has not been included in the land price list, the provincial-level Department of Agriculture and Environment shall, based on the practical local conditions and the land prices in the land price list for areas or locations with similar infrastructure conditions, determine the land price of the project and submit it to the People’s Committee of Da Nang City for decision.

3. After a decision on specific land price is issued, the subsequent tasks shall be carried out in accordance with Points dd, e, g, h, i, and k, Clause 2, Article 44 of Decree No. 102/2024/ND-CP, and the land use levy and land rental payable shall be calculated using the following formula:

a) Payable land use levy, land rental shall be equal to (=) the redetermined land use levy, land rental minus (-) the land use levy, land rental already paid before the effective date of Resolution No. 170/2024/QH15;

b) In case the redetermined land use levy or land rental amount is less than the land use levy or land rental amount already paid, the project owner shall be deemed to have fulfilled its financial obligations regarding land, and the State shall not refund the difference.

Article 8. The order for determining land prices, calculating and collecting land use levy for projects in Ho Chi Minh defined in Article 8 of the Resolution No. 170/2024/QH15

1. The selection of land valuation methods and the order for applying land valuation methods for projects falling under the case defined in Article 8 of Resolution No. 170/2024/QH15 shall be carried out as follows:

a) In case of determining the specific land price for calculation and collection of land use levy on March 30, 2018, for the land area corresponding to the land use levy amount that the investor temporarily paid to the state agency under the project of 1,330 apartments specified at Point a, Clause 1, Article 8 of Resolution No. 170/2024/QH15, the Government’s Decree No. 44/2014/ND-CP dated May 15, 2014, prescribing land prices (hereinafter referred to as Decree No. 44/2014/ND-CP) and Circular No. 36/2014/TT-BTNMT dated June 30, 2014 of the Ministry of Natural Resources and Environment, detailing land valuation methods; formulation and adjustment of land price lists; specific land valuation and consultancy on land price determination (hereinafter referred to as Circular No. 36/2014/TT-BTNMT) shall apply;

b) In case of determining the specific land price for calculation and collection of land use levy on December 11, 2020, for the land area for which land use levy has not been paid under the project of 1,330 apartments specified at Point b, Clause 1, Article 8 of Resolution No. 170/2024/QH15, Decree No. 44/2014/ND-CP and Circular No. 36/2014/TT-BTNMT shall apply;

c) In case of determining the specific land price for calculation and collection of land use levy on November 20, 2008, for the land area of 30.2 ha in Binh Khanh Ward specified at Point a, Clause 2, Article 8 of Resolution No. 170/2024/QH15, Decree No. 123/2007/ND-CP and Circular No. 145/2007/TT-BTC shall apply;

d) In case of determining the specific land price for calculation and collection of land use levy, land rental on April 18, 2017, for the land area of 30.1 ha in Nam Rach Chiec specified at Point b, Clause 2, Article 8 of Resolution No. 170/2024/QH15, Decree No. 44/2014/ND-CP and Circular No. 36/2014/TT-BTNMT shall apply;

dd) The order and procedures for determining the specific land prices for the cases specified at Points a, b, c, and d of this Clause shall comply with Decree No. 71/2024/ND-CP.

2. The order for calculating the land use levy after determining the land price in accordance with Clause 1 of this Article for the project of 1,330 apartments defined in Clause 1, Article 8 of Resolution No. 170/2024/QH15 shall be implemented according to the following provisions:

a) Determine the land area equivalent to the land use levy amount that the investor temporarily paid to the state agency, using the following formula:

In which:

S_TN is the land area corresponding to the land use levy amount that the investor temporarily paid on March 30, 2018;

T_TN is the amount of land use levy that the investor temporarily paid;

G₂₀₁₈ is the land price on March 30, 2018.

b) Determine the supplementary land use levy amount the investor must pay, using the following formula:

T_BS = (S_ĐO - S_TN) x G₂₀₂₀

In which:

T_BS is the supplementary land use levy amount the investor must pay;

S_ĐO is the residential land area of the project of 1,330 apartments defined in Clause 1, Article 8 of Resolution No. 170/2024/QH15;

S_TN is the land area corresponding to the land use levy amount that the investor temporarily paid on March 30, 2018;

G₂₀₂₀ is the land price on December 11, 2020.

c) In case the land use levy amount determined under this Clause is less than the land use levy amount temporarily paid, the project owner shall be deemed to have fulfilled its financial obligations regarding land, and the State shall not refund difference;

d) After the completion of calculation of the land use levy according to Points a and b of this Clause, the subsequent tasks defined at Points dd, e, g, h, i, and k, Clause 2, Article 44 of Decree No. 102/2024/ND-CP shall continue to be carried out.

3. The order for calculating the land use levy after determining the land price in accordance with Clause 1 of this Article for the land are of 30.1 ha defined in Clause 2, Article 8 of Resolution No. 170/2024/QH15 shall be implemented according to the following provisions:

a) Determine the costs invested by the investor in the land area of 30.2 ha in Binh Khanh Ward, comprising: costs for compensation and support, construction investment costs (hereinafter referred to as T_TĐC);

b) Determine the value of the land use rights for the land area of 30.1 ha on November 20, 2008 (hereinafter referred to as T_BT2008);

c) Determine the land accessibility coefficient for the land area of 30.1 ha on November 20, 2008 (hereinafter referred to as K), using the following formula:

If K is greater than or equal to 1 (K≥1), the project owner shall be deemed to have fulfilled its financial obligations regarding land, and the State shall not refund the difference if K is greater than 1 (K>1); the determination of the supplementary land use levy and land rental payable under Points d, dd, and e of this Clause is not required.

d) Determine the land area for which the investor has acquired land use rights in the land area of 30.1 ha, using the following formulas:

S_GĐ1 = K x S_GĐ

S_TĐ1 = K x S_TĐ

In which:

S_GĐ1 is the land area subject to land allocation by the State with collection of land use levy under a decision by a competent agency in the land area of 30.1 ha for which the investor has acquired land use rights;

S_TĐ1 is the land area subject to land lease by the State with one-off payment of land rental for the entire lease term under a decision by a competent agency in the land area of 30.1 ha for which the investor has acquired land use rights;

S_GĐ is the land area subject to land allocation by the State with collection of land use levy under a decision by a competent agency in the land area of 30.1 ha;

S_TĐ is the land area subject to land lease by the State with one-off payment of land rental for the entire lease term under a decision by a competent agency in the land area of 30.1 ha;

dd) Determine the land area for which the investor has not acquired land use rights (the land use levy or land rental has not been paid) in the land area of 30.1 ha, using the following formulas:

S_GĐ2 = S_GĐ - S_GĐ1

S_TĐ2 = S_TĐ - S_TĐ1

In which:

S_GĐ2 is the land area subject to land allocation by the State with collection of land use levy under a decision by a competent agency in the land area of 30.1 ha for which the investor has acquired land use rights;

S_TĐ2 is the land area subject to land lease by the State with one-off payment of land rental for the entire lease term under a decision by a competent agency in the land area of 30.1 ha for which the investor has not acquired land use rights;

e) Determine the additional land use levy, land rental that the investor must pay, calculated by the land price on April 18, 2017, using the following formulas:

T_GĐBS = S_GĐ2 x G_GĐ

T_TĐBS = S_TĐ2 x G_TĐ

T_Tổng = T_GĐBS + T_TĐBS

In which:

T_GĐBS is the additional land use levy the investor must pay, calculated by the land price on April 18, 2017;

T_TĐBS is the additional land rental the investor must pay, calculated by the land price on April 18, 2017;

G_GĐ is the land price used for calculating the land use levy determined at Point d, Clause 1 of this Article (on April 18, 2017);

G_TĐ is the land price used for calculating the land rental determined at Point d, Clause 1 of this Article (on April 18, 2017);

T_Tổng is the total additional land use levy and land rental that the investor must pay, calculated by the land price on April 18, 2017.

g) After the completion of calculation of the land use levy according to this Clause, the subsequent tasks defined at Points dd, e, g, h, i, and k, Clause 2, Article 44 of Decree No. 102/2024/ND-CP shall continue to be carried out.

Chapter III

IMPLEMENTATION PROVISIONS

Article 9. Responsibilities of provincial-level People’s Committees

1. People's Committees of Ho Chi Minh City, Da Nang City and Khanh Hoa Province People's Committee shall be responsible for:

a) Take the comprehensive responsibility for the accuracy, completeness, and truthfulness of the dossiers, documents, data, and information submitted to the National Assembly and the Government compared to the contents concluded by competent authorities before implementing in accordance with Resolution No. 170/2024/QH15 and this Decree;

b) Take the responsibility for the results of reviewing project legality, the results of reviewing project implementation conditions, the results of reviewing and redetermining land prices, determining land prices, and recalculating land use levy and land rental when implementing in accordance with Resolution No. 170/2024/QH15 and this Decree;

c) Take the responsibility for organizing inspection and examination of the implementation of Resolution No. 170/2024/QH15 and this Decree, preventing arising disputes, complaints, lawsuits, not legitimizing violations, preventing new wrongdoings, preventing profiteering from policy, group interests, loss, and waste; reporting to the Ministry of Agriculture and Environment on the implementation results of Resolution No. 170/2024/QH15 and this Decree.

2. During the implementation of Resolution No. 170/2024/QH15 and this Decree, the People's Committees of Ho Chi Minh City, Da Nang City and Khanh Hoa Province People's Committee shall proactively request the State Audit Office of Vietnam to perform an audit of the determination of land prices, calculation of land use levy, and land rental in accordance with regulations, in order to promptly ensure the continued land use and continued project implementation according to Resolution No. 170/2024/QH15 and this Decree.

3. In cases of a change in the address according to administrative units at various levels upon implementation of each specific project in the list of projects stated in the Appendix of Resolution No. 170/2024/NQ15, the People's Committees of Ho Chi Minh City, Da Nang City and Khanh Hoa Province People's Committee shall be responsible for adjusting the address information according to the changed administrative units in the project resolution dossiers.

Article 10. Effect

This Decree takes effect on April 01, 2025.

Article 11. Implementation responsibility

Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of People’s Committees of Ho Chi Minh City, Da Nang City and Khanh Hoa Province, and related organizations and individuals shall take responsibility for the implementation of this Decree./.