Decree 291/2025/ND-CP amending Decree 103/2024/ND-CP on land use levy and Decree 104/2024/ND-CP on land development funds

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 103/2024/ND-CP dated July 30, 2024, providing land use levy and land rental, and the Government’s Decree No. 104/2024/ND-CP dated July 31, 2024, providing regulations on land development funds

Pursuant to the Law No. 63/2025/QH15 on Organization of the Government;

Pursuant to the Land Law No. 31/2024/QH15; the Law No. 43/2024/QH15 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;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 103/2024/ND-CP dated July 30, 2024, providing land use levy and land rental, and the Government’s Decree No. 104/2024/ND-CP dated July 31, 2024, defining land development funds.

Article 1. Amending and supplementing a number of articles of the Government’s Decree No. 103/2024/ND-CP dated July 30, 2024, providing land use levy and land rental

1. To add Clause 4 Article 1 as follows:

“4. Payable additional amounts as specified at Point d Clause 2 Article 257 of the 2024 Land Law that are other revenues defined at Point i Clause 1 Article 153 of the 2024 Land Law.”

2. To amend and supplement Point a, b and c Clause 3 Article 12 as follows:

“3. For a household/individual that is granted by the competent state agency the Certificate under Points a and b Clause 3 Article 140 of the 2024 Land Law, the land use levy amount shall be calculated as follows:

a) In case the land user is granted a Certificate of land use rights and ownership of land-attached assets (below referred to as the Certificate) as specified at Point a or b Clause 3 Article 140 of the 2024 Land Law, but has no papers proving its/his/her payment for being permitted to use the land, the land use levy amount for the land area for which the land user is granted the Certificate for use as residential land shall be calculated as follows:

b) In case the land user is granted a Certificate as specified at Point a or b Clause 3 Article 140 of the 2024 Land Law, and has papers proving its/his/her payment for being permitted to use the land as defined in Clause 5 of this Article, it/he/she is not required to pay land use levy.

In case the land user has papers proving its/his/her payment for being permitted to use the land but the paid amount is lower than the level specified by law regulations at the time of payment, the paid amount shall be converted into percentage of the land area for which land use levy payment has been completed according to the policy and land price applied at the time of payment; the land use levy amount for the remaining land area shall be calculated in accordance with Point a of this Clause at the time of submission of a complete and valid dossier of request for grant of a Certificate.

c) For the remaining land area as defined at Point c Clause 3 Article 140 of the 2024 Land Law, in case such area is recognized as residential land (if any) and for which a Certificate is granted, the land use levy amount shall be equal to 100% of the one calculated according to the policy and land price stated in the land price list at the time of submission of a complete and valid dossier of request for grant of a Certificate.”

3. To amend and supplement a number of clauses of Article 14 as follows:

a) To add the word "increase” before the phrase "land use coefficient" in the title of Clause 1.

b) To add the phrase "the land user has fulfilled the financial obligation concerning land use levy but" after the phrase "in case" in Clause 2.

c) To add Clause 6 as follows:

“6. For a project with many decisions on adjustment of the project’s detailed master plan of competent state agencies in accordance with law regulations, the land use levy amount shall be calculated as follows:

a) As proposed by the land user, when the competent state agency issues the decision on adjustment of the project’s detailed master plan in accordance with law, which does not result in a change in the land use structure or location of each type of land, and simultaneously does not lead to an increase in land use coefficient, the land use levy amount shall not be calculated upon change in the detailed master plan of the project; in case it results in a change in the land use structure, or location of each type of land, or leads to an increase in land use coefficient, the land use levy amount shall be calculated at each time a decision on adjustment of detailed master plan of the project is issued in accordance with Clauses 1, 3, 4, and 5 of this Article for calculation of the total land use levy amount payable at the final adjustment of the project's detailed master plan.

b) In case the land user has fulfilled the financial obligation concerning land use levy but, due to management requirements, the competent state agency issues the decision on adjustment of the project’s detailed master plan, the land use levy amount shall be calculated in accordance with Clauses 2, 3, 4, and 5 of this Article, based on the final detailed master plan and the detailed master plan for which the land user has fulfilled the financial obligation concerning land use levy (including the project's initial detailed master plan).”

4. To amend and supplement Clause 3 Article 16 as follows:

“3. For cases of land allocation by the State with collection of land use levy or land lease by the State, if the investment project-implementing unit voluntarily advances the amount of compensation, support and resettlement according to the compensation, support and resettlement plan approved by the competent state agency under Clause 2, Article 94 of the 2024 Land Law and the investment project involves different forms of land use (land allocation without collection of land use levy, land allocation with collection of land use levy, and land lease), the amount of compensation, support and resettlement according to the plan approved by the competent state agency shall be deducted from the total land use levy, land rental of with one-off payment of land rental for the entire lease period; the (undeducted) remaining amount shall continue to be deducted from the annual land rental payable (including the land rental payable for the area of land used to construct underground works of the project, if any). The remaining amount of compensation, support and resettlement that has not been deducted from the land use levy or land rental amount (if any) shall be included in the project’s investment cost.”

5. To amend and supplement a number of clauses of Article 17 as follows:

a) To amend and supplement Clause 1 as follows:

“1. Households and individuals eligible for land use levy exemption or reduction as prescribed in Articles 18 and 19 of this Decree shall enjoy exemption or reduction of the land use levy only once for the area of residential land within quotas for allocation of residential land when they are allocated land by the State to build houses or permitted to repurpose other land to residential land or have their land recognized as residential land in accordance with the land law.

The exemption and reduction of land use levy for households and individuals being poor or ethnic minorities shall only apply to households and individuals living (permanently residing) in the localities where the land is situated; the dossier for exemption and reduction of land use levy shall comply with the law on tax administration.”

b) To amend and supplement Clause 5 as follows:

“5. Land use levy exemption or reduction shall not apply to cases of auction of land use rights for land allocation with collection of land use levy; land for construction of commercial houses under Point a Clause 1 Article 157 of the 2024 Land Law.

Land use levy exemption or reduction in case of land allocation for resettlement must comply with the Government’s Decree on compensation, support and resettlement upon land recovery by the State. For the cases of land use levy exemption or reduction for people who have to be relocated when the State recovers land due to the risks of threatening human life and the persons that need to be relocated upon recovery of land and house by the State but are ineligible for compensation with residential land and have no accommodations else in the commune-level administrative units where exists the recovered land as defined at Point b, Point l Clause 1 Article 157 of the 2024 Land Law, Point c Clause 1 Article 18, and Clause 1 Article 19 of this Decree shall apply.”

c) To amend and supplement Clause 6 as follows:

“6. In case a competent agency or person detects that a land user that has enjoyed land use levy exemption or reduction is ineligible for land use levy exemption or reduction (if any) according to regulations at the time of the exemption or reduction, or uses land for purposes other than those stated in the decision on land allocation but does not fall into cases of land recovery as prescribed by the land law, or in case the land user requests non-application of incentives as it/he/she is no longer eligible for land use levy exemption or reduction, it/he/she must pay the exempted or reduced land use levy amount to the state budget. The recovery of the exempted or reduced land use levy amount is as follows:

a) The exempted or reduced land use levy amount to be recovered shall be calculated as follows:

a1) The exempted or reduced land use levy amount to be recovered (including cases where the land user has enjoyed land use levy exemption or reduction under the law regulations before the effective date of the 2024 Land Law, but the competent agency or person now detects that the land user does not meet the conditions for exemption or reduction of land use levy (if any) as stipulated) shall be calculated according to the policy and land price at the time of calculation of the land use levy in accordance with the law regulations of each period plus (+) an amount equivalent to the late-payment interest on the land use levy in accordance with the law on tax administration of each period.

In case the land user requests non-application of incentives as it/he/she is no longer eligible for land use levy exemption or reduction (voluntarily refunding the exempted or reduced land use levy amount), the exempted or reduced land use levy amount to be recovered shall be calculated according to the policy and land price at the time of calculation of the land use levy in accordance with the law regulations of each period plus (+) an additional collection amount calculated on the exempted or reduced land use levy amount to be recovered as specified at Point d Clause 2 Article 257 of the 2024 Land Law, and Clause 2 Article 50 of this Decree.

The land user shall not have to refund the exempted or reduced amount based on the geographical areas eligible for investment incentives if, during the land use process, there is a change in the regulations on the List of geographical areas eligible for investment incentives in accordance with the law on investment.

a2) The period for calculating the amount equivalent to the late-payment interest, the additional collection amount defined at item a1 of this Point shall be calculated from the time the land user starts enjoying land use levy exemption or reduction to the time the competent agency or person decides to recover the exempted or reduced land use levy amount.

b) The agency or person competent to decide on the exemption or reduction of land use levy shall have the authority to recover the exempted or reduced land use levy amount.

c) Order and procedures for calculating and recovering the exempted or reduced land use levy amount:

c1) For cases of land use levy exemption:

Pursuant to Clause 3, Article 157 of the 2024 Land Law, during the implementation of the order and procedures for land allocation and grant of Certificates to land users, the agencies with land management function shall be responsible for compiling statistics of and synthesizing the cases of land allocation and grant of Certificates that eligible for land use levy exemption, and shall transfer the information to the tax agencies and relevant agencies for monitoring in accordance with regulations.

During the implementation process, if detecting that a person who has enjoyed land use levy exemption is ineligible for land use levy exemption (if any) at the time of the exemption, or uses the land for a purpose other than that recorded in the land allocation decision but does not fall into the case of land recovery as defined by the law on land, the competent agency or person shall forward the case to the agency with land management function for the latter to assume the prime responsibility for, and coordinate with functional agencies in examining and reviewing.

In case, after examination and review, it is determined that the person that has enjoyed land use levy exemption is ineligible therefor (at the time of the exemption) or uses the land for a purpose other than that recorded in the land allocation decision but does not fall into the case of land recovery as defined by the law on land, the agency with land management function shall report thereon to the Chairperson of the People's Committee at the same level to decide on the revocation of the land use levy exemption and forward the information to the tax agency for calculation and collection of the payable land use levy amount (not exempted), the amount equivalent to the late-payment interest on the land use levy or the additional collection amount (if any) in accordance with Point a of this Clause.

c2) For cases of land use levy reduction:

During the implementation, if detecting that a land user who has enjoyed land use levy reduction is ineligible for land use levy reduction (if any), the competent agency or person shall send the information to the tax agency for the latter to assume the prime responsibility for, and coordinate with functional agencies in, examining, reviewing and determining the status of eligibility for land use levy reduction as defined, and calculating and collecting the payable land use levy amount (not reduced), the amount equivalent to the late-payment interest on the land use levy or the additional collection amount (if any) in accordance with Point a of this Clause.

d) The tax agencies shall assume the prime responsibility for, and coordinate with the agencies with land management function in, in calculating and collecting the amount specified at Point a of this Clause.”

d) To replace the phrase “hamlets, communes, districts” with “hamlets, communes”; to add the content “The List of geographical areas eligible for land use levy incentives as defined in Article 18, Article 19 of this Decree shall only apply to geographical areas with specific administrative boundaries.” at the end of Clause 8.

dd) To add the content “and shall only be carried out when there is a decision by the competent state agency on land use levy exemption or reduction in accordance with the law on people with meritorious contributions to the revolution.” at the end of Clause 9.

e) To add Point c after Point b, Clause 10 as follows: “c) When performing the procedures for transfer, or contribution as capital, of land use rights, the land registration office shall forward cadastral information to the tax agency for the latter to calculate and collect the exempted or reduced land use levy amount according to the policy and land price at the time the decision on land allocation, grant of permission for land repurposing is issued, or according to the exempted or reduced land use levy amount determined in accordance with the law regulations.”

g) To add Clause 11 after Clause 10 as follows: “11. In case the area of land allocated by the State with land use levy and eligible for exemption or reduction of land use levy as defined in Article 18, Article 19 of this Decree is located in multiple geographical areas with different specific administrative boundaries, the exempted or reduced land use levy amount shall be determined according to the corresponding area in each locality with specific administrative boundaries.”

6. To amend and supplement Clause 1 and Clause 5 Article 18 as follows:

a) To amend and supplement Clause 1 as follows:

To repeal Point d and amend Point dd to Point d.

b) To amend and supplement Clause 5 as follows:

“5. Competence to exempt land use levy:

Persons competent to allocate land as defined at Article 123 of the 2024 Land Law shall decide on the exemption of land use levy when deciding on land allocation, land repurposing, or recognition of land use rights for the corresponding subject under their competence to allocate land, based on the dossier submitted by the agency with land management function; which shall clearly record the contents: reason for exemption, and the area eligible for land use levy exemption.”

7. To amend and supplement a number of clauses of Article 19 as follows:

a) To amend and supplement Clause 1 as follows:

“1. To reduce land use levy by 50% for the following cases:

a) Poor people, ethnic minority households or individuals living in geographical areas other than those specified at Point b, Clause 1, Article 18 of this Decree.

b) Allocating residential land to households and individuals that are subject to relocation upon recovery of house-attached land by the State but are ineligible for compensation for residential land and have no other accommodation in the commune-level administrative unit where exists the recovered land parcel.”

b) Replace the phrase “border or island communes or island districts without commune-level administrative units” with “geographical areas specified at Point b Clause 1 Article 157 of the 2024 Land Law.” in Clause 2, Clause 3.

8. To amend and supplement a number of points and clauses of Article 22 as follows:

a) To amend and supplement Clause 1 as follows:

“1. Subjects eligible for owing land use levy, land use levy amounts to be recorded as owed, and period for owing land use levy must comply with the Decree on compensation, support and resettlement upon land recovery by the State and the Decree on grant of Certificates. In case the subject eligible for owing land use levy upon grant of the Certificate for the first time in accordance with the Decree on grant of Certificates, the order and procedures for recording owed land use levy amount, payment, and write-off of the owed land use levy amount shall comply with Clause 2, Clause 3 of this Article.”

b) To amend and supplement Point b Clause 2 as follows:

“b) In case the subject eligible for owing land use levy upon grant of the Certificate for the first time under the Decree on grant of Certificates, the land user shall register to record the owed land use levy amount in the dossier of request for grant of Certificate in accordance with the Decree on grant of Certificates.”

9. To amend and supplement a number of clauses of Article 30 as follows:

a) To amend and supplement Clause 4 as follows:

To add the phrase “for which the land rental is calculated and collected” after the phrase “Land area” in the formula for calculation of the additional amount.

b) To amend and supplement Clause 6 as follows:

“6. In case there is no land lease decision or land lease contract yet, but the land user is using the land for a purpose that falls into the case of land lease in accordance with the 2024 Land Law, the land user must pay annual land rental for such period of land use. The annual land rental amount shall be calculated based on the percentage (%) for calculating the unit rate of land rental and land price for calculating land rental for each year of land use up to the time the State issues a land lease decision; the area used for calculation of land rental is the actual area being used; the land use purpose used for calculation of annual land rental shall be based on the actual purpose being used. The tax agency shall calculate the annual payable land rental amount and notify the land user of the amount payable. The provincial-level provincial People's Committee shall direct the agriculture and environment agency to complete the dossier of land lease in accordance with the law regulations.

The calculation, collection and payment of land rental from the time the State issues a land lease decision onward must comply with this Decree.”

10. To amend and supplement a number of items and points of Clause 3 Article 34 as follows:

a) To amend and supplement item b1 Point b as follows:

To add the content “This amount shall be deducted from land rental, if the type of land after land repurposing makes it fall into cases of land lease with one-off payment of land rental for the entire lease period, or converted into a period of fulfilment of the land rental-related obligation, if the type of land after land repurposing makes it fall into cases of land lease with annual payment of land rental” in the end of item b1 Point b.

b) To amend and supplement item b3 Point b as follows:

“b3) In case of acquiring land other than non-agricultural land allocated by the State without collection of land use levy or acquiring assets attached to land leased with annual payment of land rental, upon land repurposing, if the economic organization is leased such land by a competent state agency, the money amount paid by the economic organization for acquisition of land use rights before land repurposing shall be calculated as zero (0).

In case the land user has paid land rental in advance for a number of years in accordance with the land law or has advanced the amount of compensation and ground clearance and therefore is permitted by a state agency to deduct such amount from the payable annual land rental amount by converting it into the number of years and months of fulfilment of the financial obligation related to land rental, if, by the time the State issues the decision on permission of land repurposing, such period has not ended (the advanced payment has not yet been fully deducted), the remaining period shall be converted into the money amount paid by the economic organization for acquisition of land use rights before land repurposing according to the annual land rental unit rate effective at the time the State issues the decision on permission of land repurposing; the determination of the money amount paid by the economic organization for acquisition of land use rights before land repurposing for the case where the remaining period is shorter than 1 full year or under 1 full month shall comply with Clause 2 Article 42 of this Decree. This amount shall be deducted from land rental, if the type of land after land repurposing makes it fall into cases of land lease with one-off payment of land rental for the entire lease period, or converted into a period of fulfilment of the land rental-related obligation, if the type of land after land repurposing makes it fall into cases of land lease with annual payment of land rental.”

c) To amend and supplement item b4 Point b as follows:

“b4) In case of acquiring the rights to use non-agricultural land of which the land use period is stable and long-term and which has been granted the Certificate in accordance with law regulations before July 1, 2014, for use for non-agricultural production and business purposes, the money amount paid by the economic organization for acquisition of land use rights before land repurposing shall equal the payable land rental amount for the type of land after being repurposed under Point a of this Clause. This amount shall be deducted from the project’s payable land rental amount after land repurposing.”

d) To amend item c2 and to add item c3 Point c as follows:

“c2) In case of land lease with annual payment of land rental, the money amount paid by the economic organization for acquisition of land use rights before land repurposing shall be calculated as zero (0). In case the land user has paid land rental in advance for a number of years in accordance with the law regulations on land effective before the effective date of the 2003 Land Law or has advanced the amount of compensation and ground clearance and therefore is permitted by a state agency to deduct the advance payment from the payable annual land rental amount by converting it into a number of years and months of fulfilment of the financial obligation related to land rental but, by the time the State issues the decision on permission of land repurposing, such period has not ended yet (the advanced payment has not been fully deducted yet), the money amount paid by the economic organization for acquisition of land use rights before land repurposing shall be determined according to Item b3, Point b of this Clause.

c3) The money amount paid by the economic organization for acquisition of land use rights before land repurposing defined at item c1, item c2 of this Point shall be deducted from the payable land rental amount for the cases of land lease with one-off payment of land rental for the entire land lease period. In case the land user is leased land by the State with annual rental payment, the money amount paid by the economic organization for acquisition of land use rights before land repurposing defined at item c1, item c2 of this Point shall be converted into the period of fulfilment of the financial obligation related to land rental but at the time the State issues the decision on permission of land repurposing.”

11. To amend and supplement a number of points and clauses of Article 36 as follows:

a) To amend and supplement Clause 1 as follows:

To add the word "an increase in” before the phrase "land use coefficient" in the title of Clause 1.

b) To amend and supplement Point c Sub-clause 1.1 Clause 1 as follows:

“c) In case of land lease with annual payment of land rental, the land user shall pay land rental according to policies and land prices effective at the time the competent state agency issues the decision on adjustment of the detailed master plan. In case the land user has, before the adjustment of the project’s detailed master plan, paid land rental in advance for a number of years in accordance with the law regulations on land effective before the effective date of the 2003 Land Law or has advanced the amount of compensation, support and resettlement and therefore is permitted by a state agency to deduct the advance payment by converting it into a number of years and months of fulfilment of the annual land rental-related obligation but, by the time the competent state agency decides on adjustment of the detailed master plan, such period has not ended yet (the advanced payment has not been fully deducted yet), the remaining period shall be converted into a number of years and months of fulfillment of the annual land rental-related obligation according to the annual land rental unit rate under the detailed master plan after adjustment, using the following formula:

In which:

M means a number of years and months of fulfillment of the annual land rental-related obligation according to the annual land rental unit rate under the detailed master plan after adjustment;

T means a number of years and months of fulfilment of the annual land rental-related obligation that has not ended yet (the advanced payment has not been fully deducted yet).

The annual land rental unit rate under the detailed master plan after adjustment shall be calculated for the entire leased land area according to the project’s detailed master plan.”

c) To add Clause 6 as follows:

“6. For a project with many decisions on adjustment of the project’s detailed master plan of competent state agencies in accordance with law regulations, the land rental amount shall be calculated as follows:

a) As proposed by the land user, when the competent state agency issues the decision on adjustment of the project’s detailed master plan in accordance with law, which does not result in a change in the land use structure or location of each type of land, and simultaneously does not lead to an increase in land use coefficient, the land rental amount shall not be calculated upon change in the detailed master plan of the project; in case it results in a change in the land use structure, or location of each type of land, or leads to an increase in land use coefficient, the land rental amount shall be calculated at each time a decision on adjustment of detailed master plan of the project is issued in accordance with Clauses 1, 3, 4, and 5 of this Article for calculation of the total land rental amount payable at the final adjustment of the project's detailed master plan.

b) In case the land user has fulfilled the financial obligation concerning land rental in one-off for the entire lease period but, due to management requirements, the competent state agency issues the decision on adjustment of the project’s detailed master plan, the land rental amount shall be calculated in accordance with Clauses 2, 3, 4, and 5 of this Article, based on the final detailed master plan and the detailed master plan for which the land user has fulfilled the financial obligation concerning land rental in one-off for the entire lease period (including the project's initial detailed master plan).”

12. To amend and supplement a number of points of Clause 1 Article 37 as follows:

a) To amend and supplement Point a as follows:

“a) In case the land user is eligible for land rental exemption under Article 39 of this Decree, the annual payable land rental amount at the time the land user starts being subject to land rental after the rental exemption period expires is the land rental amount determined according to the policy and land price applied at the time the decision on land lease or on grant of permission for land repurposing is issued, after the adjustment of land rental under Article 32, Clause 10, Clause 11 Article 51 of this Decree for the rental exemption period.”

b) To amend and supplement Item c1 Point c as follows:

“c1) If the land user is eligible for exemption from land rental for a number of years, after the land rental exemption period expires, the land user shall have the advanced amount of compensation, support and resettlement deducted by converting such amount into the number of years and months of fulfillment of land rental-related obligation as follows:

In which:

n: number of years and months of fulfillment of the annual land rental-related obligation.”

13. To amend and supplement a number of points and clauses of Article 38 as follows:

a) To add Point c after Point b Clause 7 as follows:

“c) When performing the procedures for transfer, or contribution as capital, of land use rights, the land registration office shall forward cadastral information to the tax agency for the latter to calculate and collect the exempted or reduced land rental amount according to the policy and land price at the time the decision on land lease, grant of permission for land repurposing is issued, or according to the exempted or reduced land rental amount determined in accordance with the law regulations.”

b) To amend and supplement Clause 9 as follows:

“9. In case a competent agency or person detects that a land user that has enjoyed land rental exemption or reduction is ineligible for land rental exemption or reduction (if any) according to regulations at the time of the exemption or reduction, or uses land for purposes other than those stated in the decision on land lease, land lease contract but does not fall into cases of land recovery as prescribed by the land law, or in case the land user requests non-application of incentives as it/he/she is no longer eligible for land rental exemption or reduction, it/he/she must pay the exempted or reduced land rental amount to the state budget. The recovery of exempted or reduced land rental amounts shall be carried out as follows:

a) The exempted or reduced land rental amount to be recovered shall be calculated as follows:

a1) The exempted or reduced land rental amount to be recovered (including cases where the land user has enjoyed land rental exemption or reduction under the law regulations before the effective date of the 2024 Land Law, but the competent agency or person now detects that the land user does not meet the conditions for exemption or reduction of land rental (if any) as stipulated) shall be calculated according to the policy and land price at the time of calculation of the land rental in accordance with the law regulations of each period plus (+) an amount equivalent to the late-payment interest on the land rental in accordance with the law on tax administration of each period.

In case the land user requests non-application of incentives as it/he/she is no longer eligible for land rental exemption or reduction (voluntarily refunding the exempted or reduced land rental amount), the exempted or reduced land rental amount to be recovered shall be calculated according to the policy and land price at the time of calculation of the land rental in accordance with the law regulations of each period plus (+) an additional collection amount calculated on the exempted or reduced land rental amount to be recovered as specified at Point d Clause 2 Article 257 of the 2024 Land Law, and Clause 9 Article 51 of this Decree.

The land user shall not have to refund the exempted or reduced amount based on the geographical areas eligible for investment incentives if, during the land use process, there is a change in the regulations on the List of geographical areas eligible for investment incentives in accordance with the law on investment.

a2) The period for calculating the amount equivalent to the late-payment interest, the additional collection amount defined at item a1 of this Point shall be calculated from the time the land user starts enjoying land rental exemption or reduction or the time the land user is no longer eligible for land rental exemption or reduction to the time the competent agency or person decides to recover the exempted or reduced land rental amount.

b) The agency or person competent to decide on the exemption or reduction of land rental shall have the authority to decide to recover the exempted or reduced amount.

c) Order and procedures for calculating and recovering the exempted or reduced land rental amount:

c1) For cases of land rental exemption.

Pursuant to Clause 3 Article 157 of the 2024 Land Law, during the implementation of the order and procedures for land lease, the agencies with land management function shall be responsible for compiling statistics of and synthesizing the cases that eligible for land rental exemption, and shall forward the information to the tax agencies and relevant agencies for monitoring in accordance with regulations.

During the implementation process, if detecting that a person who has enjoyed land rental exemption is ineligible for land rental exemption (if any) at the time of the exemption, or uses the land for a purpose other than that recorded in the decision on land lease, or decision on grant of permission for repurposing of a type of land to another type of land that falls into the case of land lease by the State but does not fall into the case of land recovery as defined by the law on land, the competent agency or person shall forward the case to the agency with land management function for the latter to assume the prime responsibility for, and coordinate with functional agencies in examining, reviewing and determining the status of eligibility for land rental exemption.

In case, after examination and review, it is determined that the person that has enjoyed land rental exemption is ineligible therefor (at the time of the exemption) or uses the land for a purpose other than that recorded in the decision on land lease, or decision on grant of permission for repurposing of a type of land to another type of land that falls into the case of land lease by the State but does not fall into the case of land recovery as defined by the law on land, the agency with land management function shall report thereon to the Chairperson of the People's Committee at the same level to decide on the revocation of the land rental exemption and forward the information to the tax agency for coordination in calculation and collection of the payable land rental amount (not exempted), the amount equivalent to the late-payment interest on the land rental or the additional collection amount (if any) in accordance with Point a of this Clause.

c2) For cases of land rental reduction.

During the implementation, if detecting that a land user who has enjoyed land rental reduction is ineligible for land rental reduction (if any), the competent agency or person shall send the information to the tax agency for the latter to assume the prime responsibility for, and coordinate with functional agencies in, examining, reviewing and determining the status of eligibility for land rental reduction as defined, and calculating and collecting the payable land rental amount (not reduced), the amount equivalent to the late-payment interest on the land rental or the additional collection amount (if any) in accordance with Point a of this Clause.

d) The tax agencies shall assume the prime responsibility for, and coordinate with the agencies with land management function in, in calculating and collecting the amount specified at Point a of this Clause.”

c) To repeal the phrase “district-level areas” in Clause 13.

d) To add Clause 17 as follows:

“17. In case the area of land leased by the State and eligible for exemption or reduction of land rental as defined in Article 39, Article 40 of this Decree is located in multiple geographical areas with different specific administrative boundaries, the exempted or reduced land rental amount shall be determined according to the corresponding area in each locality with specific administrative boundaries.”

14. To amend and supplement a number of clauses of Article 39 as follows:

a) To amend and supplement Clause 3 as follows:

To replace the phrase “Clause 3, Clause 4” with the phrase “Clause 4, Clause 5”.

b) To amend and supplement Clause 4 as follows:

To repeal the phrase “district-level” and the phrase “district-level areas”; replace the word “districts” with the word “communes”.

c) To amend and supplement Clause 7 as follows:

“7. Competence to exempt land rental.

Persons competent to lease land as defined at Article 123 of the 2024 Land Law shall decide on the exemption of land rental when deciding on land lease, land repurposing of a type of land to another type of land that falls into the case of land lease by the State, or recognition of land use rights for the corresponding subject under their competence to lease land, based on the dossier submitted by the agency with land management function; which shall clearly record the contents: reason for exemption, exemption period, and the area eligible for land rental exemption.”

15. To amend and supplement Clause 1 Article 41 as follows:

“1. Land users eligible for land rental exemption are not required to carry out procedures for determining land prices and calculating the to-be-exempted land rental amounts as specified in Clause 3, Article 157 of the 2024 Land Law. Land users eligible for land rental exemption are not required to carry out procedures for requesting land rental exemption.

In case of land lease by the State with annual payment of land rental and exemption of land rental for a number of years in accordance with Article 39 of this Decree (or the compensation, support and resettlement amounts to be deducted in the form of conversion into the number of years and months of fulfilment of the financial obligation related to land rental), at least 06 months before the expiration of the land rental exemption period (or the time of conclusion of the period of financial obligation fulfillment due to the deduction of compensation, support and resettlement amounts), the land user must carry out the procedures for declaration and payment of land rental in accordance with this Decree. The land user who delays carrying out the procedures for declaration and payment of land rental as specified must pay the retrospectively collected annual land rental according to the policy and land price of each year; concurrently, must pay the amount equivalent to the late-payment interest on the land rental in accordance with the law on tax administration, calculated on the land rental amount payable for the period of delay in carrying out the procedures for declaration and payment of land rental.”

16. To amend and supplement Clause 4 Article 42 as follows:

“4. The register of delivery of notices of land-related financial obligations shall be made according to Form No. 04 provided in Appendix II issued together with this Decree.”

17. To amend and supplement a number of points and clauses of Article 44 as follows:

a) To amend and supplement Point a Clause 2 as follows:

“a) To identify the land locations, positions, areas, types, and use purposes, time of calculating land use levy or land rental (including also time of actual land handover for cases of calculating additional payments as specified in Clause 2, Article 50 and Clause 9, Article 51 of this Decree), land lease periods, unit rates of land rental specified in Clause 2, Article 29 of this Decree, specific land prices in cases in which financial obligations related to land use levy, land rental, additional payments as defined in this Decree arise (including also cases of determining land use levy or land rental amounts of the land types before the land repurposing or before the adjustment of detailed master plans or land allocation or land lease decisions).”

b) To amend and supplement Point a Clause 3 as follows:

“a) Based on this Decree and the information slips sent from agencies with land management function and other agencies, to calculate land use levy, land rental (including also rental of land with water surface, rental of land for construction of underground works, and underground works located outside the land use spaces as specified in Clause 3, Article 27 of this Decree);
the land-related amount before the land repurposing as defined in Article 7, Article 8, Article 34; the additional amount as specified in Article 15, Clause 4 Article 30, Clause 2 Article 50, Clause 9 Article 51; the amount of exempted or reduced land use levy and land rental to be recovered as defined in Article 17, Article 38 of this Decree; and reducible land use levy or land rental amounts, and notify such to land users in accordance with this Decree.”

c) To amend and supplement Point a Clause 5 as follows:

“a) To certify money amounts for compensation, support and resettlement to be deducted from the land use levy or land rental amounts payable (including the confirmation of the money amounts for compensation, support and resettlement to be deducted from the land use levy or land rental amounts payable in the case where the State allocated or leased the land and the amounts for compensation, support and resettlement has been advanced in accordance with the law regulations before the effective date of the 2024 Land Law but a request for deduction of such amounts from the land use levy, land rental payable is now submitted).”

d) To add Point c to Clause 5 as follows:

“c) To determine the money amount already paid by an economic organization for acquisition of land use rights to be deducted from the land use levy, land rental payable (in cases of land allocation with land use levy payment, or land rental of with one-off payment of land rental) or to be converted into the number of years and months of fulfilment of the financial obligation related to land rental (in case of land lease with annual rental payment) for the cases of self-acquisition of land use rights for implementation of the investment project and obtaining the competent authority’s permission for land repurposing for project implementation before the effective date of the 2024 Land Law but a request for deduction of such amount from the land use levy, land rental payable is now submitted.”

dd) To amend Point c to Point d Clause 5.

18. To amend and supplement a number of points and clauses of Article 50 as follows:

a) To amend and supplement Clause 1 as follows:

“1. In case a land user is entitled to land allocation, grant of permission for land repurposing, or recognition of land use rights, or for which/whom the land allocation decision is adjusted or the detailed master plan is permitted for adjustment under law regulations before the effective date of the 2024 Land Law, the following shall apply:

a) In case the land use levy payable was calculated and notified by the competent state agency in accordance with the law regulations before the effective date of the 2024 Land Law but the financial obligation related to land use levy has not yet been fulfilled (not yet paid or not yet fully paid), the land user must pay the unpaid land use levy amount and pay late-payment interest (calculated on the unpaid land use levy amount) in accordance with the law on tax administration of each period.

b) In case the inspection, examination or audit agency’s request for recalculation results in an additional land use levy amount compared to the amount already notified as specified at Point a of this Clause, the following shall apply:

b1) In case the land user has fully paid the amount stated in the Notice, the land user must pay the additional land use levy amount according to the conclusion of the inspection, examination or audit agency and pay the additional amount calculated on the increased amount as specified at Point d, Clause 2, Article 257 of the 2024 Land Law, and Clause 2 of this Article, calculated from the time of calculating the land use levy in accordance with the law regulations of each period to the time the land user pays the money into the State budget.

b2) In case the amount stated in the notice has not been paid or has not been fully paid, the land user must pay the amount as defined at Point a of this Clause; concurrently pay the additional land use levy amount according to the conclusion of the inspection, examination or audit agency and the additional amount calculated on the increased amount as specified at Point d, Clause 2, Article 257 of the 2024 Land Law, and Clause 2 of this Article, calculated from the time of calculating the land use levy in accordance with the law regulations of each period to the time the land user pays the money into the State budget.

c) Specifically for a case of land repurposing before August 01, 2024 where the land is, before repurposing, used in various forms or the project involves various forms of land use after the land repurposing, but by August 01, 2024, the land user has not yet fulfilled the obligations concerning land use levy, Clause 4 Article 52 of this Decree shall apply.”

b) To amend and supplement Clause 2 as follows:

“2. In case the decision on land allocation, grant of permission for land repurposing or modification of the detailed master plan has been issued in accordance with the land law and other relevant laws before August 01, 2024, but no decision on land prices has been issued for calculation of land use levy, the calculation and collection of land use levy must comply with Clause 2, Article 257 of the 2024 Land Law.

The money amount additionally payable by the land user for the period for which land use levy has not been calculated under Point d, Clause 2, Article 257 of the 2024 Land Law will equal 3.6%/year of the payable land use levy amount which is determined under Clause 2, Article 257 of the 2024 Land Law:

a) The period for which land use levy has not been calculated as defined in this Clause shall be determined as follows:

a1) For cases specified at Point a Clause 2 Article 257 of the 2024 Land Law, the period for which the land use levy has not yet been calculated shall be calculated from the time the land use levy must be calculated (the time the decision on land allocation, grant of permission for land repurposing, grant of permission for shift from land lease to land allocation with collection of land use levy, extension of land use period, adjustment of land use period; in case the time of actual land handover does not match the time recorded in the above-mentioned decisions, the period for which land use levy has not been calculated shall be calculated from the time of actual land handover) to the 8^th working day from the date the competent agency issues the decision on land prices for calculation of the land use levy.

a2) For the cases specified at Point b, Point c Clause 2 Article 257 of the 2024 Land Law:

In case the land price for calculation and collection of the land use levy is determined by the land price adjustment coefficient method, the period for which the land use levy has not yet been calculated shall be calculated from the time the land use levy must be calculated under Point b, Point c Clause 2 Article 257 of the 2024 Land Law to the 8^th working day from the date the competent agency issues the decision on land prices for calculation of the land use levy.

In case the land price for calculation and collection of the land use levy was determined by the direct comparison, deduction, income-based, or surplus-based methods in accordance with the law before the effective date of the 2024 Land Law, the period for which the land use levy has not yet been calculated shall be calculated from the time the land use levy must be calculated under Point b, Point c Clause 2 Article 257 of the 2024 Land Law to the 8^th working day from the date the competent agency issues the decision on land prices for calculation of the land use levy, after deducting the maximum time within which the State agency must organize the determination of specific land prices for calculation of land use levy as defined in Clause 4, Article 155 of the 2024 Land Law, which is 180 days, and the time of directly affecting land use due to force majeure events (if any) similar to regulations 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) For the period for which the land use levy has not yet been calculated is a full year, the additional amount payable shall be calculated by the above-mentioned additional collection rate on the land use levy amount payable determined in accordance with Clause 2, Article 257 of the 2024 Land Law.

c) For the period for which the land use levy has not yet been calculated is not a full year, the additional amount payable shall be calculated by (=) the additional collection rate/365 days multiplied (x) by the number of such days subject to additional payment multiplied (x) by the land use levy amount payable determined in accordance with Clause 2, Article 257 of the 2024 Land Law.

d) The above-mentioned additional amount payable shall be calculated and notified along with the Notice on payment of land use levy issued by the competent State agency; the calculation of late-payment interest (if any) shall comply with the law on tax administration.”

c) To amend and supplement Point a Clause 3 as follows:

“a) If the household/individual had its/his/her owed land use levy amount recorded before December 10, 2019, it/he/she shall continue to pay the unpaid land use levy amount according to the policy and land price at the time of grant of the Certificate (or based on the money amount stated on the Certificate which is determined in accordance with law regulations).”

19. To amend and supplement a number of clauses of Article 51 as follows:

a) To amend and supplement Clause 3 as follows:

“3. For organizations, households, individuals, and overseas Vietnamese that had been allocated land by the State without land use levy before July 1, 2014, and are subject to land lease in accordance with the 2013 Land Law, and now shift to land lease in accordance with Clause 3, Article 255 of the 2024 Land Law, land rental shall be calculated, collected and paid under this Decree.

For land of a public non-business unit, wholly state-owned enterprise using land for construction of clean water supply, drainage, and wastewater treatment works in urban and rural areas that are subject to shift to land lease and eligible for land rental exemption under the 2013 Land Law but has not yet shifted to land lease or has shifted to land lease but has not yet carried out or delayed the carrying out of the procedures for land rental exemption, and the tax agency has yet to issue a notice of land rental payment, such unit or enterprise is not required to pay land rental for the period it has not yet carried out or delayed the carrying out of the procedures for land rental exemption under the regulations before the effective date of the 2024 Land Law. In case the tax agency has issued a notice of land rental payment and late-payment interest thereon (if any) but the public non-business unit or wholly state-owned enterprise using land for construction of clean water supply, drainage, and wastewater treatment works in urban and rural areas has not paid or has not fully paid the amount stated in the notice, it shall send a report to the managing ministry, sector or locality for summarizing, proposing a handling plan and sending it to the Ministry of Finance for summarization and reporting to the competent authority for consideration and decision. In case the land rental amount and late-payment interest (if any) have been paid before the effective date of this Decree, the State shall not refund the paid amount.”

b) To replace the phrase “domestic organizations or agricultural/forestry companies” with the phrase “land users” in Clause 4.

c) To amend and supplement Point c Clause 5 as follows:

“c) In case the land user has not carried out the procedures for land rental exemption or reduction but is still in the period of land rental exemption or reduction in accordance with law before the effective date of this Decree and has not yet fulfilled the obligation regarding land rental, it/he/she shall be entitled to land rental exemption or reduction under this Decree for the remaining incentive period.”

d) To amend and supplement Clause 7 as follows:

“7. In case a land user is entitled to land lease, grant of permission for land repurposing of a type of land to another type of land that falls into the case of land lease by the State, or for which/whom the land lease decision is adjusted or the detailed master plan is permitted for adjustment under law regulations before the effective date of the 2024 Land Law, the following shall apply:

a) In case of land lease with one-off payment of land rental for the entire lease period in which the land rental payable was calculated and notified by the competent state agency in accordance with the law regulations before the effective date of the 2024 Land Law but the financial obligation related to land rental has not yet been fulfilled, the land user must pay the unpaid land rental amount and late-payment interest (calculated on the unpaid land rental amount) in accordance with the law on tax administration of each period.

b) In case of land lease with one-off payment of land rental for the entire lease period, if the inspection, examination or audit agency’s request for recalculation results in an additional land rental amount compared to the amount already notified as specified at Point a of this Clause, the following shall apply:

b1) In case the land user has fully paid the amount stated in the Notice, the land user must pay the additional land rental amount according to the conclusion of the inspection, examination or audit agency and pay the additional amount calculated on the increased amount as specified at Point d, Clause 2, Article 257 of the 2024 Land Law, and Clause 9 of this Article, calculated from the time of calculating the land rental in accordance with the law regulations of each period to the time the land user pays the money into the State budget.

b2) In case the amount stated in the notice has not been paid or has not been fully paid, the land user must pay the amount as defined at Point a of this Clause; concurrently pay the additional land rental amount according to the conclusion of the inspection, examination or audit agency and the additional amount calculated on the increased amount as specified at Point d, Clause 2, Article 257 of the 2024 Land Law, and Clause 9 of this Article, calculated from the time of calculating the land rental in accordance with the law regulations of each period to the time the land user pays the money into the State budget.

c) In case of land lease with annual payment of land rental, if the inspection, examination or audit agency’s request for recalculation results in an additional land rental amount compared to the amount already paid, the land user shall pay the additional land rental amount and the annual land rental amount according to the conclusion of the inspection, examination or audit agency; concurrently pay the additional amount calculated on the increased amount as specified at Point d, Clause 2, Article 257 of the 2024 Land Law, and Clause 9 of this Article, calculated from the time of calculating the land rental in accordance with the law regulations of each period to the time the land user pays the money into the State budget.

d) Specifically for a case of land repurposing before the effective date of this Decree where the land is, before repurposing, used in various forms or the project involves various forms of land use after the land repurposing, but by the effective date of this Decree, the land user has not yet fulfilled the obligations concerning land rental, Clause 4 Article 52 of this Decree shall apply.”

dd) To amend and supplement Clause 9 as follows:

“9. In case of availability of a decision on land lease, grant of permission for land repurposing, grant of permission for shift from land lease with annual payment of land rental to land lease with one-off payment of land rental for the entire lease period, extension of land use period, adjustment of land use period, or adjustment of a project’s detailed master plan in accordance with the land law and other relevant laws before the effective date of the 2024 Land Law, but there is no decision on land prices for calculation of the land rental amount, the calculation and collection of land rental must comply with Clause 2, Article 257 of the 2024 Land Law.

The money amount additionally payable by the land user for the period for which land rental has not been calculated under Point d, Clause 2, Article 257 of the 2024 Land Law will equal 3.6%/year of the payable land rental amount which is determined under Clause 2, Article 257 of the 2024 Land Law as follows:

a) The period for which land rental has not been calculated as defined in this Clause shall be determined as follows:

a1) For cases specified at Point a Clause 2 Article 257 of the 2024 Land Law, the period for which the land rental has not yet been calculated shall be calculated from the time the land rental must be calculated (the time the decision on land lease, grant of permission for land repurposing, grant of permission for shift from land allocation with collection of land use levy to land lease, grant of permission for shift from land lease with annual payment of land rental to land lease with one-off payment of land rental for the entire lease period, extension of land use period, adjustment of land use period; in case the time of actual land handover does not match the time recorded in the above-mentioned decisions, the period for which land rental has not been calculated shall be calculated from the time of actual land handover) to the 8^th working day from the date the competent agency issues the decision on land prices for calculation of the land rental.

a2) For the cases specified at Point b, Point c Clause 2 Article 257 of the 2024 Land Law:

In case the land price for calculation and collection of the land rental is determined by the land price adjustment coefficient method, the period for which the land rental has not yet been calculated shall be calculated from the time the land rental must be calculated under Point b, Point c Clause 2 Article 257 of the 2024 Land Law to the 8^th working day from the date the competent agency issues the decision on land prices for calculation of the land rental.

In case the land price for calculation and collection of the land rental was determined by the direct comparison, deduction, income-based, or surplus-based methods in accordance with the law before the effective date of the 2024 Land Law, the period for which the land rental has not yet been calculated shall be calculated from the time the land rental must be calculated under Point b, Point c Clause 2 Article 257 of the 2024 Land Law to the 8^th working day from the date the competent agency issues the decision on land prices for calculation of the land rental, after deducting the maximum time within which the State agency must organize the determination of specific land prices for calculation of land rental as defined in Clause 4, Article 155 of the 2024 Land Law, which is 180 days, and the time of directly affecting land use due to force majeure events (if any) similar to regulations 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) For the period for which the land rental has not yet been calculated is a full year, the additional amount payable shall be calculated by the above-mentioned additional collection rate on the land rental amount payable determined in accordance with Clause 2, Article 257 of the 2024 Land Law.

c) For the period for which the land rental has not yet been calculated is not a full year, the additional amount payable shall be calculated by (=) the additional collection rate/365 days multiplied (x) by the number of such days subject to additional payment multiplied (x) by the land rental amount payable determined in accordance with Clause 2, Article 257 of the 2024 Land Law.

d) The above-mentioned additional amount payable shall be calculated and notified along with the Notice on payment of land rental issued by the competent State agency; the calculation of late-payment interest (if any) shall comply with the law on tax administration.”

e) To amend and supplement Clause 10 as follows:

“10. In case the land user is leased land before the effective of this Decree (except for the cases defined in Clause 10a of this Article) and still in the period of stable application of unit rate of land rental in accordance with the land law before the effective date of the 2024 Land Law, such unit price will continue to be applied until the end of that period. After the expiration of the period of stable application of unit rate of land rental, land rental shall be calculated under Article 30 of this Decree for application for the next period. Such land rental shall be applied stably for 5 years, after that, it shall be adjusted under Article 32 of this Decree.”

g) To add Clause 10a after Clause 10 as follows:

“10a. For a project with land lease before the effective date of this Decree of which the unit price of land rental has been adjusted in accordance with Clause 7, Clause 8 Article 15 of Decree No. 46/2014/ND-CP dated May 15, 2014 (amended and supplemented at Clause 4, Article 3 of the Government’s Decree No. 135/2016/ND-CP dated September 09, 2016) and are currently in the period of stable application of unit rate of land rental under the land law before the effective date of the 2024 Land Law, such unit price will continue to be applied until the end of that period. Upon expiration of the period of stable application of unit rate of land rental, the unit rate of land rental shall continue to be adjusted for calculation and collection of land rental according to the percentage of land rental unit price adjustment of the unit rate stabilization cycle preceding the adjustment cycle.

In case the land lease period expires and the competent State agency issues a decision on grant of permission for extension of land lease period or the competent State agency grants permission for the adjustment of the project's land use period, the land rental shall be calculated in accordance with this Decree starting from the time the competent State agency issues a decision on grant of permission for extension of the land lease period or adjustment of land use period.”

h) To amend and supplement Clause 11 as follows:

“11. In case of land lease with annual payment of land rental in which the time of adjusting the unit price for land lease is set to be before the effective date of this Decree but no adjustment has been made, to calculate land rental from August 01, 2024 in accordance with Article 30 of this Decree. Such land rental shall be applied stably for 5 years, after that, it shall be adjusted under Article 32 of this Decree. For the period during which land has been used but no adjustment is made for the unit price for land lease before the effective date of this Decree, the adjustment shall be made in accordance with law in each period to serve payment and final settlement of the land rental amount.”

i) To add Clause 16 as follows:

“16. In case the competent state agency has issued the decision on grant of permission for land repurposing from agricultural land leased by the State with one-off payment of land rental for the entire lease period to residential land for a household or individual under the 2013 Land Law before the effective date of this Decree but, by the effective date of this Decree, the household or individual has not yet fulfilled the financial obligations concerning land use levy, the land use levy amount upon land repurposing to residential land and land rental amount of types of land before being repurposed (land-related amount before the land repurposing) shall be calculated in adherence to the principles specified Article 8 of this Decree.

20. To amend and supplement a number of clauses of Article 52 as follows:

a) To amend and supplement Clause 2 as follows:

“2. For cases in which the 2024 Land Law and the documents detailing and guiding the implementation allows application of policies on collection of land use levy and land rental, and land prices before the effective date of the 2024 Land Law, the order, procedures and competence for calculation of land use levy and land rental shall comply with this Decree and other Decrees guiding the 2024 Land Law.

For the case of self-acquisition of land use rights for implementation of the investment project and obtaining the competent authority’s permission for land repurposing for project implementation or the case where the State allocated or leased the land and the amount for compensation, support and resettlement has been advanced in accordance with the law regulations before the effective date of the 2024 Land Law, if a request for deduction of such paid amount for acquisition of land use rights or such advanced amount for compensation, support and resettlement from the land use levy, land rental payable is now submitted, the provincial-level People's Committee shall decide on assigning a specialized agency under the provincial-level People's Committee or the commune-level People's Committee to certify the amount paid by the economic organization for acquisition of land use rights, the advanced amount for compensation, support and resettlement (according to the law regulations before August 01, 2024) to be deducted from the land use levy, land rental payable.”

b) To amend and supplement Clause 4 as follows:

“4. In case the competent state agency has issued the decision on grant of permission for land repurposing for the land user before August 01, 2024 and a decision on approval of specific land prices has been already issued (for cases where the land use levy, land rental is calculated according to the specific land prices); a Notice of collection of land use levy, land rental has been issued or not (for cases where the land use levy, land rental is calculated according to the land price on the land price list or the land price adjustment coefficient method) but by August 01, 2024 the land user has not yet fulfilled the obligation regarding land use levy, land rental, and before being repurposed, the land is used in various forms, including being used as residential land (but such land area is not separated into a part of the project after the land repurposing) or the project involves various forms of land use after the land repurposing, the land-related amount before the land repurposing shall be calculated in adherence to the principles specified Articles 7 and 34 of this Decree. The land price for calculation and collection of land use levy or land rental shall be determined at the time the competent state agency issues the decision on grant of permission for land repurposing. The land user shall pay an amount equal to the late-payment interest on the land use levy or land rental amount according to the regulations effective in each period for the period from the time of issuance of the competent state agency’s decision on grant of permission for land repurposing to the time of payment of land use levy or land rental.

In case, after recalculation, there is a difference between the recalculated amount of land use levy, land rental and the amount stated in the Notice of collection of land use levy, land rental and already paid by the land user, including cases where the land user pays the obligation regarding land use levy, land rental from August 01, 2024, the land user must pay the increased amount into the State budget or be refunded the reduced amount by deducting it from the obligation concerning land use levy, land rental; in case no obligation concerning land use levy, land rental arises, it shall be deducted from other financial obligations in accordance with the law on tax administration; in case no other financial obligation remains for deduction, it shall be refunded in cash in accordance with the law on State budget or other relevant law regulations.”

21. To amend and supplement the Appendix issued together with this Decree as follows:

a) To amend and supplement Part III of Form No. 01a/TB-TSDD as follows:

a1) To amend and supplement Section 4 as follows:

“4. Total amount payable: VND ................................; in which:

4.1. Land use levy amount payable: VND ................................

4.2. Additional amount the land user must pay in accordance with Point d Clause 2 Article 257 of the 2024 Land Law, Clause 1 Article 9, Clauses 1, 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. Additional amount the land user must pay in accordance with 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. Other additional amount payable (if any): VND ………….…..”

a2) To amend and supplement Section 7 as follows:

“7. Remaining amount payable to the State budget [(7) = (4) - (5) - (6.3)]: VND .....

(In words:......................................................................)”

a3) To amend and supplement Section 8 as follows:

“8. Payment time limit:

8.1. Payment time limit for the cases not specified at Point 8.2 of this section:

<Initial Notice or amended, supplemented Notice:

- No later than 30 days from the issuance date of the Notice, the land user must pay 50% of the amount stated in this Notice.

- No later than 90 days from the issuance date of the Notice, the land user must pay 50% of the remaining amount stated in this Notice>.

8.2. Time limit for payment of auction winnings for land use rights for cases of land allocation through auction of land use rights shall comply with Point a Clause 4 Article 21 of the Government’s Decree No. 103/2024/ND-CP dated July 30, 2024.”

b) To amend and supplement Part III of Form No. 01b/TB-TSDD as follows:

b1) To amend and supplement Section 1 as follows:

“1. Total amount payable: VND..........…………; in which:

1.1. Payable land use levy amount: VND …………………….………

1.2. Additional amount the land user must pay in accordance with Point d Clause 2 Article 257 of the 2024 Land Law, Clause 1 Article 9, Clause 1, Clause 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. Additional amount the land user must pay in accordance with 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. Other additional amount payable (if any): VND ………….…..”

b2) To add Section 4, Section 5 as follows:

“4. The land use levy amount not allowed to be owed: [(4) = (1) - (3)]: VND ..…….…

(In words: …………………………………………..…………)

5. Payment time limit:

<Initial Notice or amended, supplemented Notice:

- No later than 30 days from the issuance date of the Notice, the land user must pay 50% of the amount stated in this Notice.

- No later than 90 days from the issuance date of the Notice, the land user must pay 50% of the remaining amount stated in this Notice>.”

c) To amend and supplement Section I Part C of Form No. 01a/TB-TMDM as follows:

c1) To amend and supplement Point 2 as follows:

“2. Total amount payable: VND ………………..; in which:

2.1. Payable land rental amount: VND …………….. (the period of stable application of land rental: From ... [date] to ... [date]).

2.2. Additional amount the land user must pay in accordance with 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. Additional amount the land user must pay in accordance with 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. Other additional amount payable (if any): VND ………….…..”

c2) To amend and supplement Point 6 as follows:

“6. Payment time limit:

6.1. Payment time limit for the cases other than those specified at Item 6.2 of this Point:

<For the initial Notice: No later than 30 days from the issuance date of this Notice>.

<For the Notice of the second year onwards:

- For the first installment, 50% of the 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 case the taxpayer pays the land rental for the entire year in one installment, the payment must be made no later than May 31 of the year>.

<For the Notice amended, supplemented according to the Taxpayer's adjustment declaration dossier: No later than 30 days from the issuance date of this Notice>.

<For the Notice amended, supplemented under the competent state agency’s document:

- No later than 30 days from the issuance date of the Notice, the land lessee must pay 50% of the amount stated in this Notice;

- No later than 90 days from the issuance date of the Notice, the land lessee must pay 50% of the remaining amount stated in this Notice>.

6.2. Time limit for payment of auction winnings for land use rights for cases of land lease through auction of land use rights shall comply with Point a Clause 3 Article 43 of the Government’s Decree No. 103/2024/ND-CP dated July 30, 2024.”

d) To amend and supplement Section I Part C of Form No. 01b/TB-TMDM as follows:

d1) To amend and supplement Point 2 as follows:

“2. Total amount payable: VND………………………; in which:

2.1. Payable land rental amount: VND ................

2.2. Additional amount the land user must pay in accordance with 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. Additional amount the land user must pay in accordance with Clause 8, Article 81 of the 2024 Land Law, Article 30 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government (if any): VND ................

2.4. Other additional amount payable (if any): VND ………….…..”

d2) To amend and supplement Point 6 as follows:

“6. Payment time limit:

6.1. Payment time limit for the cases other than those specified at Item 6.2 of this Point:

<For the initial Notice or amended, supplemented Notice>:

- No later than 30 days from the issuance date of the Notice, the land lessee must pay 50% of the amount stated in this Notice.

- No later than 90 days from the issuance date of the Notice, the land lessee must pay 50% of the remaining amount stated in this Notice.>

The time limit for land rental payment for an adjustment declaration dossier is no later than 30 days from the issuance date of this Notice.

6.2. Time limit for payment of auction winnings for land use rights for cases of land lease through auction of land use rights shall comply with Point a Clause 3 Article 43 of the Government’s Decree No. 103/2024/ND-CP dated July 30, 2024.”

22. To add, replace, and repeal a number of phrases in Decree No. 103/2024/ND-CP as follows:

a) To add the phrase “2024” before the phrase “Land Law” throughout Decree No. 103/2024/ND-CP.

b) Replace the phrase “district-level People's Committee” with the phrase “Chairperson of commune-level People's Committee”; the phrase “Head of the tax agency” with the phrase “Manager of the tax agency”; the phrase “Director of provincial-level Tax Department” with the phrase “Manager of the Tax Office of the province/city”; the phrase “Director of district-level Tax Branch or regional Tax Branch” with the phrase “Manager of the commune-level Tax Office”; the phrase “the General Department of Taxation” with the phrase “the Department of Taxation”; the phrase “the provincial-level Tax Department” with the phrase “the Tax Office of the province/city”; the phrases “the district-level Tax Branch” and “the district-level Tax Branch or regional Tax Branch” with the phrase “the commune-level Tax Office”, and the phrase “commune, ward, or township; rural district, urban district, town or provincial city” with the phrase “commune, ward, or special zone” in Clause 2 Article 16, Clause 8 Article 19, Clauses 1 and 2 Article 21, Clause 1 Article 29, Clause 2 Article 41, Clause 5 Article 44; Forms No. 01a/TB-TSDD, Form No. 01b/TB-TSDD, Form No. 01a/TB-TMDN, and Form No. 01b/TB-TMDN, Form No. 02 in Appendix I (Decision on land use levy reduction), Form No. 03 in Appendix I (Notice on confirmation of fulfillment of financial obligation regarding land use levy), Form No. 04 in Appendix I (Book for monitoring of land use levy collection), Form No. 02 in Appendix II (Decision on land rental reduction).

c) To repeal Point 2.3 and amend Point 2.4 to Point 2.3 in Section 2 Part II of Form No. 01a/TB-TSDD, Form No. 01b/TB-TSDD; Section 2 Part B of Form No. 01a/TB-TMDN, Form No. 01b/TB-TMDN.

d) To repeal the phrase “Clauses 4, 5, 6, and 7” in the title of Article 9; to add Clause 5 after Clause 4 Article 9 as follows: “5. For the remaining area of the land parcel defined in Clause 4 Article 141 of the 2024 Land Law, the financial obligation shall be implemented as in the cases specified in Clauses 1, 2, 3, 4, and 5 Article 10 of this Decree.”

dd) To add the phrase "Point a," after the phrase "is now granted the Certificate for residential land in accordance with the provisions in" at Point a Clause 3, and Point a Clause 4 Article 10.

e) To add Clause 4a after Clause 4 Article 11 as follows: “4a) In cases where households or individuals use land not for the purposes for which the land use rights is recognized, upon grant of the Certificate in accordance with Point a, Clause 3, Article 139 of the 2024 Land Law, they must pay land use levy as in the case of land repurposing under Article 8 of this Decree at the time the land users submit a valid dossier of request for grant of the Certificate.”

g) To replace the phrase "households, individuals" with the phrase "land users"; to add the phrase "who are households or individuals" after the phrase "land users" in Clause 3 Article 13. To add the content “; the land user being an organization must fulfill the financial obligation regarding land use levy, land rental with one-off payment of land rental for the entire lease period for the additional non-agricultural land area in accordance with the law regulations on collection of land use levy, land rental at the time the Certificate was granted previously.” at the end of Clause 3, Article 13.

h) To add the phrase “for which the land use levy is calculated and collected” after the phrase “Land area” in the formula for calculation of the additional amount in Clause 1 Article 15.

i) To add the phrase "(with consideration for factors such as the land area permitted for construction and the area not permitted for construction but used only for landscaping and auxiliary purposes)" after the phrase "each land use purpose" at Point a, Clause 1, Article 26.

k) To replace the phrase "the dossiers of request for deduction of compensation, support, and resettlement amounts shall comply with Clause 2, Article 16 of this Decree. The handling of the deduction of compensation, support, and resettlement amounts shall comply with the principle specified in Clause 1 of this Article" with the phrase "the deduction of compensation, support, and resettlement amounts shall comply with Clause 2, Article 16 of this Decree and the principle defined in Clause 1 of this Decree" in Clause 2, Article 31.

l) To add the content: “In case the investment project involves in the form of land lease with annual payment of land rental, land lease with one-off payment of land rental for the entire lease period, the compensation, support, and resettlement amount according to the plan approved by the competent State agency shall be deducted from the payable land rental with one-off payment for the entire lease period, and the remaining amount (not yet deducted) shall continue to be deducted from the annual land rental payable (including the land rental payable for the area of land used for construction of the project's underground works, if any)” at the end of Clause 3, Article 31.

m) To add Point dd after Point d, Clause 1 Article 40 as follows: “dd) To reduce by 50% land rental amounts for the entire initial lease period for households and individuals who are ethnic minority people belonging to poor households, or households living just above the poverty line that are leased land by the State for production and business purposes in ethnic minority and mountainous areas in accordance with Point d Clause 2 Article 16 of the 2024 Land Law.

The determination of households and individuals being ethnic minority people, belonging to poor households, or households living just above the poverty line shall comply with the regulations of the Government and the decisions of the Prime Minister.”

n) To add the following content to the end of Clause 3, Article 48: “; which includes the content of assigning local functional agencies to coordinate with the agencies with land management function to determine the reason for exemption and the area exempt from the land use levy or land rental when submitting to the agency or person competent to decide the exemption of land use levy or land rental when deciding on land allocation, land lease, land use repurposing, or recognition of land use rights in accordance with Clause 5 Article 18, and Clause 7 Article 39 of this Decree.”

o) To add the phrase “land use levy” before the phrase “exemption, reduction” in Clause 3, Article 53.

p) To repeal the Form No. 03/LCHS in Appendix II: Notice on land rental unit rate; amend Form No. 04/LCHS in Appendix II to Form No. 03/LCHS in Appendix II: The register of delivery of notices of land-related financial obligations; to add the Form No. 04/LCHS on certification of period of fulfillment of the financial obligation regarding land rental due to the conversion of the amount for compensation, support and resettlement to be deducted from the payable land rental amount for the land user to Appendix II.

Article 2. Amending and supplementing a number of articles of the Government’s Decree No. 104/2024/ND-CP dated July 31, 2024, providing regulations on land development funds

1. To amend and supplement Point c Clause 1 Article 9 as follows:

“c) 01 Deputy Chairperson of the Management Council shall be the Director of the Fund; the remaining 01 Deputy Chairperson (if any) and other members of the Management Council must include leaders from the Department of Finance and the Department of Agriculture and Environment”.

2. To amend and supplement Clause 3 Article 12 as follows:

“3. The entrustment fund shall be responsible for the operations of the land development fund in accordance with this Decree, relevant law regulations, and the entrustment decision of the provincial-level People's Committee; it shall not use the operational capital source of the land development fund for other purposes; the land development fund shall implement the accounting and monitoring of the entire operational capital of the fund in accordance with this Decree; not transfer the operational capital source of the fund to the entrustment fund.

3. To amend and supplement Clause 3 Article 13 as follows:

“3. The operational capital of the land development fund shall be deposited at the State Treasury in the locality and commercial banks with dominant State capital in the area, ensuring safety and efficiency, and shall be specified in the Charter on organization and operation of the land development fund.

The land development fund shall open a separate account at the State Treasury in the locality and a payment account at commercial banks with dominant State capital in the area to manage the fund's charter capital. The fund's charter capital shall only be used to perform the task of advancing capital and shall be refunded as advanced capital in accordance with this Decree. The Fund's temporarily idle charter capital shall be deposited for a fixed term at commercial banks with dominant State capital in the area and shall be defined in the Charter on organization and operation of the land development fund, ensuring safety, efficiency, and not affecting the performance of the Fund's tasks”.

4. To amend and supplement Clause 1 Article 14 as follows:

a) To amend and supplement Point a as follows:

“a) Advance capital to project owners using State budget capital, State units or organizations performing the task of compensation, support, and resettlement for implementation of compensation, support, and resettlement in accordance with the law on land, the law on housing (excluding investment projects using capital sources other than State budget capital).”

b) To amend and supplement Point c as follows:

“b) Advance capital to units or organizations in accordance with the law on land for establishing and developing the resettlement land fund, and to create a land fund to hold an auction of the land use rights for remittance into the State budget.”

5. To amend and supplement Clause 1 Article 17 as follows:

“1. The expense rate for management of capital advanced from the land development fund shall not exceed the interest rate applicable to deposits in Vietnamese Dong of the State Treasury at the State Bank of Vietnam in accordance with the decision of the Governor of the State Bank of Vietnam in the same period. Based on the actual situation in the locality, the provincial-level People's Committee shall define the expense rate for management of capital advanced from the land development fund for projects and tasks accordingly; the expense rate for management of advanced capital shall be determined at the rate applicable at the time of issuing the initial capital advance decision for each project and task, and fixed throughout the entire capital advance process, and not calculated based on the capital advance duration.

The formula for determining the expense for management of capital advanced from the land development fund shall be as follows:

The payment of the expense for management of capital advanced from the land development fund shall be implemented in one installment or multiple installments based on the investment capital allocation schedule of each project and task.”

6. To amend and supplement Point a Clause 1 Article 18 as follows:

“a) The organization granted capital advance under Clause 1, Article 14 of this Decree shall make a dossier of request for refund of advanced capital to the land development fund and send it to the State Treasury (where the organization granted capital advance has opened an account). Such a dossier includes:

Written request for refund of advanced capital to the land development fund (clearly stating the capital amount advanced from the land development fund that has not been refunded, and the advance duration): 02 originals;

Capital withdrawal form, made using the Form in the Appendix issued together with this Decree: 02 originals and in case of submission of the dossier via the State Treasury's public service website, the dossier components must be digitally signed according to regulations;

Decision on capital advance from the land development fund issued by the competent agency or person defined in Clause 1, Article 16 of this Decree: 01 copy;

Decision on assignment of the project's annual capital plan (including the amount of advanced capital to be refunded to the Fund): 01 copy;

Decision on refund of advanced capital to the land development fund issued by the agency or person with competence to decide on investment project approval or by the competent agency or person assigned as the project owner: 01 original”.

7. To amend and supplement Clause 2 and Clause 3 Article 21 as follows:

“2. Expenditure items include:

a) In case the Fund operates under an independent model, the Fund's expenditure items include:

Expenditures for the activities of capital advance, recovery of advanced capital, and management of the land development fund’s operational capital;

Expenditures for salaries, allowances, and other expenses for members of the Management Council, Control Board, and the Operational Executive Agency of the land development fund in accordance with the regulations applicable to public non-business units;

Amounts payable to the State budget in accordance with law regulations;

Other expenditures directly serving the Fund's operations as specified in the Fund's internal spending regulations.

b) In case the Fund operates under the model of entrustment, the Fund's expenditure items include:

Expenditures for management entrustment of the land development fund defined in Clause 3 of this Article;

Expenditures for allowances, and other expenses for members of the Management Council, Control Board, and the Operational Executive Agency of the land development fund in accordance with the regulations applicable to public non-business units;

Amounts payable to the State budget in accordance with law regulations;

Other expenditures directly serving the Fund's operations as specified in the Fund's internal spending regulations.

3. Based on the actual situation, the provincial-level People's Committee shall decide on the appropriate rate of expenditures for management entrustment of the land development fund which shall be specified in the Charter on organization and operation of the Fund, but not exceed 50% of the Fund's revenue defined in Clause 1, Article 21 of this Decree.”

8. To add Clause 3 and Clause 4 after Clause 2 Article 25 as follows:

“3. In case the land development fund has advanced capital in accordance with the law regulations to implement compensation, support, and resettlement, or land fund creation according to the decision of the competent agency or person before the effective date of this Decree, and the implementation is still ongoing by the effective date of this Decree, the capital advance shall continue to be carried out under the competent agency or person’s issued decision; the refund of advanced capital to the Fund shall comply with Clause 2, Article 25 of this Decree.

4. The existing capital source of the land development fund (including charter capital already granted by the competent agency or person in accordance with the law regulations, and other capital sources in accordance with the law regulations) up to the date the provincial-level People's Committee approves the consolidation of the organizational structure, and the amendment and supplementation of the Fund's Charter on organization and operation, shall be included in the Fund's initial charter capital determined in accordance with Article 13 of this Decree pursuant to the Decision of the provincial-level People's Committee; in case the Fund's initial charter capital stated in the Fund's Charter on organization and operation under this Decree is greater than the existing capital amount, the deficit in the Fund's charter capital shall be handled in accordance with Article 13 of this Decree, in case it is less than the existing capital amount, within 15 days from the date of the provincial-level People's Committee issues a Decision on determination of the existing capital source to be included in the Fund's initial charter capital, the Fund shall be responsible for remitting this difference amount into the State budget in accordance with the law regulations on State budget.”

Article 3. Transitional provision

1. The transitional handling for cases where a land price decision for calculation and collection of land use levy, land rental, and the additional amount payable has been issued in accordance with Clause 2 Article 257 of the 2024 Land Law, Clause 1, Clause 2 Article 50, Clause 7, Clause 9 Article 51 of Decree No. 103/2024/ND-CP from August 01, 2024, to the day before the effective date of this Decree shall be implemented as follows:

a) In case the land user has paid the additional amount in accordance with Clause 1 Article 9, Clause 1, Clause 2 Article 50, Clause 7, Clause 9 Article 51 of Decree No. 103/2024/ND-CP, the additional amount payable shall be recalculated in accordance with this Decree. In case an increased difference arises between the recalculated amount and the amount already paid, the land user must pay the difference. In case the additional amount payable after recalculation is less than the amount already paid, the land user shall be refunded by the State by deducting it from the obligation concerning land use levy, land rental; in case no obligation concerning land use levy, land rental arises, it shall be deducted from other financial obligations in accordance with the law on tax administration; in case no other financial obligation remains for deduction, it shall be refunded in cash in accordance with the law on State budget or other relevant law.

b) In case the tax agency has calculated and notified the additional amount payable in accordance with Clause 1 Article 9, Clause 1, Clause 2 Article 50, Clause 7, Clause 9 Article 51 of Decree No. 103/2024/ND-CP but by the effective date of this Decree, the land user has not paid the additional amount according to the tax agency's notice, the additional amount payable shall be recalculated in accordance with this Decree and the Notice of the additional amount payable shall be adjusted in accordance with the law on tax administration. The land user must pay late-payment interest on the additional amount (if any) in accordance with the law on tax administration.

2. In case the subsequent period of stable application of land rental unit rate of the project falls within the period from August 01, 2024 to the effective date of this Decree, and the competent State agency has adjusted the land rental unit price in accordance with Clause 10, Clause 11 Article 51 of Decree No. 103/2024/ND-CP, from the effective date of this Decree, the land user shall have the land rental amount recalculated according to the principle of land rental unit price adjustment specified in Clause 10a, Article 51 of Decree No. 103/2024/ND-CP (added in Clause 28, Article 1 of this Decree); in case the land rental amount paid for 2024 and 2025 (if any) is higher than the recalculated land rental amount, the land user shall be refunded by the State by deducting it from the obligation concerning land rental; in case no obligation concerning land rental arises, it shall be deducted from other financial obligations in accordance with the law on tax administration; in case no other financial obligation remains for deduction, it shall be refunded in cash in accordance with the law on State budget or other relevant law.

3. In case the investment project involves multiple forms of land use (land allocation without land use levy, land allocation with land use levy, land lease) or the project involves both land lease with annual payment of land rental and land lease with one-off payment of land rental for the entire lease period, if the project implementer voluntarily advanced the amount for compensation, support, and resettlement according to the plan approved by the competent State agency in accordance with the law on land before the effective date of this Decree, but by the effective date of this Decree, the amount for compensation, support, and resettlement has not been deducted (or not yet fully deducted) from the land use levy, land rental payable, and the land user has not fulfilled the obligation regarding land use levy, land rental, the deduction of the amount for compensation, support, and resettlement shall be implemented in accordance with Clause 4, Point l Clause 22 Article 1 of this Decree.

Article 4. Effect and implementation organization

1. This Decree takes effect on November 06, 2025.

2. To repeal Article 13 of the Government's Decree No. 125/2025/ND-CP dated June 11, 2025, providing regulations on delineation of authority of two-tier local administrations within the Ministry of Finance’s state management.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities shall, within their ambit of functions and tasks, guide and implement this Decree.

On behalf of the Government

For the Prime Minister
Deputy Prime Minister
Tran Hong Ha

* All Appendices are not translated herein.