Liên Minh Game Trực Tuyến Uy Tín Số 1 Hiện Nay 291/2025/NĐ-CP sửa đổi Liên Minh Game Trực Tuyến Uy Tín Số 1 Hiện Nay 103/2024/NĐ-CP quy định về tiền sử dụng đất, tiền thuê đất và Liên Minh Game Trực Tuyến Uy Tín Số 1 Hiện Nay 104/2024/NĐ-CP quy định về Quỹ phát triển đất

DECREE

Amendments to Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government on land levies, land rents and Decree No. 104/2024/ND-CP dated July 31, 2024 of the Government on land development funds

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

Pursuant to Land Law No. 31/2024/QH15; Law No. 43/2024/QH15 on amendments to Land Law No. 31/2024/QH15, Law on Housing No. 27/2023/QH15, Law on Real Estate Business No. 29/2023/QH15 and Law on Credit Institutions No. 32/2024/QH15;

At the request of the Minister of Finance;

The Government hereby promulgates a Decree on amendments to Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government on land levies, land rents and Decree No. 104/2024/ND-CP dated July 31, 2024 of the Government on land development funds.

Article 1. Amendments to certain Articles of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government of Vietnam on land levies and land rents

1. Addition of Clause 4 of Article 1:

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2. Amendments to Points a, b and c Clause 3 Article 12:

“3. Regarding a household or individual who is granted a Certificate by a competent regulatory agency as prescribed in points a and b, Clause 3, Article 140 of the 2024 Land Law, a land levy shall be calculated as follows:

a) In cases where a Certificate of land use rights (LUR) and ownership of property affixed to land (hereinafter referred to as “the Certificate”) is issued under the provisions of Point a and Point b, Clause 3, Article 140 of the 2024 Land Law and no documentary evidence of the payment for land use right (LUR) is provided, the land levy for the area of land certified as residential land shall be calculated as follows:

Land levy

=

The area of land certified as residential land

x

Land price mentioned in the Land price list

x

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b) In cases where the Certificate is issued as prescribed in point a, point b clause 3 Article 140 of the 2024 Land Law and documentary evidence of the payment for land use has been provided as prescribed in clause 5 of this Article, it is not required to pay land levy.

In cases where the documentary evidence of the payment for land use has been provided and the amount paid for land use is lower than the rate prescribed by law at the time of payment, the amount already paid shall be converted into a percentage of the land area for which the land levy has been fully paid according to the policy and land price at the time of payment; the land levy for the remaining land area shall be calculated in accordance with the provisions of point a of this clause at the time of submitting a satisfactory application for issuance of the Certificate.

c) If the remaining land area as specified in Point c, Clause 3, Article 140 of the 2024 Land Law is recognized as residential land area (if any) and the Certificate is issued, the land levy shall be equal to 100% of the land levy calculated based on the policy and residential land price specified in the Land price list at the time of submitting a satisfactory application for issuance of the Certificate.

3. Amendments to certain clauses of Article 14:

a) The word “increase” is added before the phrase “land use coefficient” in the title of clause 1.

b) The phrase “where the land user has fully paid the land levy but" is added after the phrase "in cases" in clause 2.

c) Addition of Clause 6:

“6. In cases where multiple decisions to adjust the detailed planning have been issued by the competent regulatory authorities in accordance with the law within a project, the land levy shall be calculated as follows:

a) In cases where the land user requests and is granted a decision by a competent regulatory authority to adjust the detailed planning of the project according to the law without changing the land use structure, the location of each type of land and without increasing the land use coefficient, no land levy shall be charged for the adjustment of the project's detailed planning; in cases where the land use structure or the location of each type of land is changed or the land use coefficient is increased due to such adjustment, the land levy shall be calculated every time such a decision is issued according to clauses 1, 3, 4 and 5 of this Article in order to determine the total land levy payable at the final adjustment of the project’s detailed planning.

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4. Amendments to Clause 3 of Article 16:

 “3. In cases where the State allocates land with land levy payment or leases land, if the investment project executor voluntarily advances the fund for compensation, support and resettlement according to the compensation, support and resettlement arrangement approved by the competent regulatory authority as prescribed in Clause 2, Article 94 of the 2024 Land Law and the investment project involves multiple forms of land use (land allocation without land levy payment, land allocation with land levy payment, land lease), the advanced fund for compensation, support and resettlement based on the approved arrangement shall be offset against the total land levy or land rent payable under one-off arrangement. Any remainder of the advanced fund shall be offset against the annual land rent payable (including the land rent payable for the area of land used for construction of underground works of the project, if any). The amount of advanced fund that is not offset against the land levy or land rent (if any) shall be recorded as investment in the project."

5. Amendments to certain clauses of Article 17:

a) Amendments to Clause 1:

  “1. Any household or individual who is eligible for exemption or reduction of land levy as prescribed in Articles 18 and 19 of this Decree shall only be entitled to one exemption or reduction of land levy for the land area within the residential land allocation limit when allocated land by the State for housing, permitted to convert land of other types to residential land or recognized as residential land in accordance with the provisions of land law.

Exemption or reduction of land levies for households and individuals who are the poor or ethnic minorities shall only apply if the households and individuals reside permanently in the areas where the land is located; applications for exemption or reduction of land levies shall be carried out in accordance with the provisions of the law on tax administration.”

b) Amendments to Clause 5:

“5. No exemption or reduction of land levies shall be applied in cases of LUR auction for the land allocation with land levy payment; and use of land for construction of commercial housing as prescribed in Point a, Clause 1, Article 157 of the 2024 Land Law.

The exemption or reduction of land levy in cases of resettlement land allocation shall comply with the provisions of the Government on compensation, support and resettlement upon land repossession by the State. In cases where an exemption or reduction of land levy is granted for an individual who must be relocated when the State repossesses land due to a threat to human life, and in cases where the State repossesses land affixed to housing, the resident is required to relocate but does not meet the conditions for compensation for residential land and has no other housing within the commune-level administrative division to which the repossessed land belongs as stipulated in point b and point l, clause 1, Article 157 of the 2024 Land Law, it shall be carried out in accordance with the provisions of point c, clause 1, Article 18, and clause 1, Article 19 of this Decree.

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“6. In cases where the competent authority or person discovers that the land user who was granted a land levy exemption or reduction does not meet the conditions for such exemption or reduction (if any) according to the regulations at the time of exemption or reduction, or the land that was used for purposes other than those specified in the land allocation decision is not subject to repossession as stipulated by land law, or in cases where the land user requests not to apply the incentive due to no longer meeting the conditions for exemption or reduction, the land user must pay to the state budget the waived land levy. The return of the waived land levy shall

a) The waived land levy to be returned shall be calculated as follows:

a1) The waived land levy to be returned (even if the land user was granted an exemption or reduction of land levy under the provisions of the law prior to the effective date of the 2024 Land Law but is later found ineligible for land levy exemption or reduction by the authorities or competent persons) shall be calculated based on the policy and land price at the time of calculating the land levy in accordance with the laws in force at the relevant time, plus (+) the amount equivalent to the late payment interest of land levy in accordance with the provisions of tax administration law applicable at the relevant time.

In the case where the land user requests not to apply incentives because they no longer meet the conditions for exemption or reduction (and voluntarily returns the waived land levy), the waived land levy to be returned shall be calculated based on the policy and land price at the time of calculating the land levy in accordance with the laws in effect at the relevant time, plus (+) an additional amount calculated based on the waived land levy to be returned as stipulated in Point d, Clause 2, Article 257 of the 2024 Land Law, and Clause 2, Article 50 of this Decree.

The land user is not required to return the waived land levy in areas eligible for investment incentives if any changes in the regulations on the list of areas eligible for investment incentives occur during the land use in accordance with the provisions of investment law.

a2) The period for calculating the amount equivalent to late payment interest, the additional collections specified in point a1 shall start from the time the land levy was exempted or reduced until the time the competent authority or person decides the return of the waived land levy.

b) The authority or person having the authority to grant the exemption or reduction of land levies shall also have the authority to cancel it.

c) Procedures for calculating or returning the waived land levy:

c1) In cases of exemption of land levy.

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During implementation, if the competent authority or person discovers that an individual who was granted a land levy exemption does not meet the conditions for such exemption (if any) at the time of exemption, or the land that was used for purposes other than those specified in the land allocation decision is not subject to repossession as prescribed by land law, the competent authority or person shall report to the land authority to take the lead or cooperate with relevant authorities for inspection and reviewing.

In cases where, after inspection or review, it is determined that the person who was exempted from land levy does not meet the conditions for exemption (at the time of exemption) or the land is used for purposes other than those specified in the land allocation decision but is not subject to repossession as prescribed by land law, the land authority shall report to the Chairperson of the People's Committee at the same level to decide the cancellation of the land levy exemption and transfer the information to the tax authority to calculate and collect the land levy payable without exemption, the amount equivalent to the late payment interest on the land levy or additional collections (if any) in accordance with the provisions of this point a of this clause.

c2) In cases of reduction of land levy.

During the implementation, if the competent authority or person discovers that a land user who was granted a land levy reduction does not meet the conditions for such reduction (if any), the competent authority or person shall report to the tax authority to take the lead or cooperate with relevant agencies in inspecting, reviewing and determining the satisfaction of conditions for a land levy reduction as prescribed and calculating and collecting the land levy payable without any reduction as well as the amount equivalent to the late payment interest on land levy or any additional collections (if any) in accordance with the provisions of this clause.

d) The tax authority shall take charge and cooperate with the land authority in calculating and collecting the amount of money prescribed in point a of this clause.”

d) Replacement of the phrase “village, commune, rural district” by the phase "village, commune"; addition of the content: “the list of areas eligible for land levy incentives as prescribed in Article 18, Article 19 of this Decree shall only be applicable to areas with specific administrative boundaries.” at the end of clause 8.

dd) Addition of the content: “and can only be carried out when there is a decision from the competent regulatory authority on permission for exemption or reduction of land levies in accordance with the law on persons with meritorious services.” at the end of clause 9.

e) Addition of Point c to after Point b Clause 10: “c) When carrying out the procedures for conveyance or capital contribution with land use rights, the Land Registry shall transfer cadastral information to the tax authority so that the tax authority can calculate and collect the waived land levy based on the policy and land price at the time the decision on land allocation or decision on permission for land repurposing is issued or based on the waived land levy determined in accordance with the provisions of the law.”

g) Addition of Clause 11 to after Clause 10: “11. In cases where the land area is allocated by the State with land levy payment and is eligible for exemption or reduction of land levy in accordance with the provisions of Articles 18 and 19 of this Decree and the land area falls within multiple areas with specific administrative boundaries, the exemption or reduction of land levy shall be determined according to the corresponding area within each area with specific administrative boundaries.”

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a) Amendments to Clause 1:

Annulment of point d and replacement of point dd by point d.  

b) Amendments to Clause 5:

“5. Authority to decide the land levy exemption.

The persons having authority to decide land allocation under Article 123 of the 2024 Land Law shall issue decisions on the exemption of land levies when making decisions on land allocation, land repurposing or recognition of land use rights for entities corresponding to those under the jurisdiction of land allocation according to the applications submitted to land authorities, which specify reasons for the exemption and the area of land exempt from land levies.”

7. Amendments to certain clauses of Article 19:

a) Amendments to Clause 1:

“1. A 50% reduction in land levy shall be given in the following cases:

a) The poor, households or persons who are ethnic minorities reside in areas not specified in point b, clause 1, Article 18 of this Decree.

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b) The phrase “border communes, island communes or island districts without commune-level administrative divisions” is replaced with the phrase “the areas specified in point b, clause 1, Article 157 of the 2024 Land Law.” in clause 2 and clause 3.

8. Amendments of certain points and clauses of Article 22:

a) Amendments to Clause 1:

“1. Entities eligible for deferment of land levies, the deferred land levy and the deferment period shall comply with the provisions of the Decree on compensation, support and resettlement upon land repossession by the State and the Decree on issuance of Certificates. In cases where the land user is included in the entities entitled to defer payment of land levies upon the first issuance of certificate in accordance with the provisions of this Decree on issuance of certificates, procedures for deferment of land levies, resettlement or debt clearance shall comply with the provisions of clause 2 and clause 3 of this Article."

b) Amendments to Point b Clause 2:

“b) In cases where the land user is included in the entities entitled to defer payment of land levy upon the first issuance of certificate as prescribed in the Decree on issuing Certificates, the land user shall register for deferment of land levy payment in the application for issuing the Certificate as prescribed in the Decree on issuing Certificates.”

9. Amendments to certain clauses of Article 30:

a) Amendments to Clause 4:

The phrase “for calculating land rent" is added after the phrase "the land area" in the formula for calculating the additional collection.

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“6. In cases where no decision on land lease or land lease contract is issued but the land is being used for purposes that require a land lease under the provisions of the 2024 Land Law, the land user must pay the annual land rents for this land use duration. The annual land rent is calculated based on the rate (%) for calculating the land rent per unit and the land price for calculating the land rent of each year of land use up to the point when the State issues a land lease decision; the land area for calculating the land rent is the actual area in use; the land use purpose for calculating the annual land rent is based on the actual purpose for which the land is being used. The tax authority shall calculate the annual land rent payable and notify the land user of payment. The provincial People’s Committee shall direct the agriculture and environment authority to complete the application for land lease in accordance with law.

The calculation, collection and payment of land rent from the date on which the State issues a Decision on land lease onwards shall comply with the provisions of this Decree.”

10. Amendments to certain points of clause 3 Article 34:

a) Amendments to Point b1:

Addition of this sentence to the last paragraph of point b1: “This amount is deducted from the land rent if the land type after repurposing is subject to land lease under one-off arrangement or is converted into the period for which the land rent has been fully paid if the land type after repurposing is subject to land lease with annual land rent payment”.

b) Amendments to Point b3:

“b3) For the land acquired by conveyance that previously was allocated by the State without land levy payment and is not agricultural land or acquired by conveyance of property on land affixed to the land leased with annual land rent payment when changing the land use purpose for which the competent authority leases land, the land levy or land rent before land repurposing (hereinafter referred to as “land-related fee”) shall be zero (=0).

In cases where the land user has prepaid land rent for several years in accordance with land law or has advanced compensation and site clearance costs, and the prepaid or advanced amount is permitted by the regulatory authority to be offset against the annual land rent payable by converting into the number of years and months of full payment of land rent but has not been fully offset by the time the State issues a decision on permission for land repurposing, the remaining years and months (that has not been offset) shall be converted into the land-related fee according to the annual land rent per unit at the time the State issues the decision on permission for land repurposing; In cases where the remaining period is not a full year or a full month, land-related fee shall be calculated in accordance with the provisions of Clause 2, Article 42 of this Decree. This amount is deducted from the land rent if the land type after repurposing is subject to land lease under one-off arrangement or is converted into the period for which the land rent has been fully paid if the land type after repurposing is subject to land lease with annual land rent payment.”

c) Amendments to Point b4:

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d) Amendments to Points c2 and c3:

“c2) In cases where the land is leased with annual land rent payment, the land-related fee shall be zero (=0). In cases where the land user has prepaid land rent for several years in accordance with land law applicable before the effective date of the 2003 Land Law or has advanced compensation and site clearance costs, the prepaid or advanced amount is permitted by the regulatory authority to be offset against the annual land rent payable by converting into the number of years and months of full payment of land rent but has not fully offset by the time the State issues a decision on permission for land repurposing, the land-related fee shall be determined according to the provisions of point b3 of this clause.

c3) The land-related fee specified in points c1 and c2 shall be offset against the land rent payable if the land is leased under one-off arrangement. In cases where the land is leased by the State with annual land rent payment, the land-related fee specified in points c1 and c2 shall be converted into the period for which the land rent has been fully paid at the time the State issues the decision on permission for land repurposing.”

11. Amendments of certain points and clauses of Article 36:

a) Amendments to Clause 1:

The word “increase” is added before the phrase “land use coefficient” in the title of clause 1.

b) Amendments to Point c section 1.1 of Clause 1:

“c) In cases where the land is leased with annual land rent payment, the land user shall pay land rent based on the policy and land price applicable at the time the decision to adjust the detailed planning is issued by the competent authority. In cases where, before adjusting the detailed planning of the project, the land user has prepaid land rent for several years in accordance with land law applicable before the effective date of the 2003 Land Law or has advanced compensation and site clearance costs, the prepaid or advanced amount is permitted by the regulatory authority to be offset against the annual land rent payable by converting into the number of years and months of full payment of annual land rent but has not fully offset by the time the State issues a decision to adjust the detailed planning of the project, the remaining years and months (that have not been offset) shall be converted into the number of years and months for which the annual land rent has been fully paid, based on the annual land rent per unit calculated according to the detailed planning after adjustment using the following formula:

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Annual land rent per unit (in cases where the land user has prepaid the land rent) or the land rent per unit (in cases where the advanced fund for recompense, support and resettlement has been converted into the number of years and months for which the annual land rent has been fully paid)

x

T

Annual land rent per unit calculated according to the detailed planning after adjustment

Where:

n: the number of years and months of full payment of annual land rent based on the annual land rent per unit calculated according to the detailed planning after adjustment;

T: the number of years and months for which annual land rent has been fully paid but has not been fully offset.

The annual land rent per unit calculated according to the detailed planning after adjustment shall be applied for the entire leased land area under the project’s detailed planning.”

c) Addition of Clause 6:

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a) In cases where the land user requests and is granted a decision by a competent regulatory authority to adjust the detailed planning of the project according to the law, without changing the land use structure, the location of each type of land and without increasing the land use coefficient, no land rent shall be charged for the adjustment of the project's detailed planning; in cases where the land use structure or the location of each type of land is changed or the land use coefficient is increased due to such adjustment, the land rent shall be calculated at the time each decision to adjust the detailed planning of the project is issued according to clauses 1, 3, 4 and 5 of this Article in order to determine the total land rent payable at the final adjustment of the project’s detailed planning.

b) In cases where the land user has fully paid the land rent in a lump sum for the entire land lease term but the competent regulatory authority decides to adjust the project's detailed planning due to management requirements, the land rent shall be calculated according to the provisions of Clauses 2, 3, 4 and 5 of this Article, based on both the final detailed planning and the detailed planning under which the land user has fully paid the land rent in a lump sum for the entire land lease term (including the project's initial detailed planning).”

12. Amendments to certain Points of Clause 1 of Article 37:

a) Amendments to Point a:

“a) In cases where land rent is exempted according to the provisions of Article 39 of this Decree, the annual land rent payable at the time of commencement of payment after the expiration of the land rent exemption period shall be the land rent determined based on the policy and land price at the time the decision on land lease or decision on permission for land repurposing after adjusting the land rent in accordance with the provisions of Article 32, Clauses 10 and 11 of Article 51 of this Decree for the period during which land rent was exempted.”

b) Amendments to Point c1:

“c1) In cases where the land rent is exempted for a certain number of years in accordance with regulations, after the period of exemption, the fund for compensation, support and resettlement that was advanced by the lessee is permitted to be offset by converting them into the number of years and months of full payment for land rent using the following formula:

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=

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The land rent payable as prescribed in point a of this clause

Where:

n: The number of years and months of full payment of annual land rent.”

13. Amendments of certain points and clauses of Article 38:

a) Addition of Point c to after Point b Clause 7:

“c) When carrying out the procedures for conveyance or capital contribution with land use rights, the Land Registry shall transfer cadastral information to the tax authority so that the tax authority can calculate and collect the waived land rent based on the policy and land price at the time the decision on land lease or decision on permission for land repurposing is issued or based on the waived land rent determined in accordance with the provisions of the law.”

b) Amendments to Clause 9:

“9. In cases where the competent authority or person discovers that the land user has been granted a land rent exemption or reduction but does not meet the conditions for such exemption or reduction (if any) according to the regulations at the time of exemption or reduction, or the land is used for purposes other than those specified in the land lease decision or the land lease contract but is not subject to repossession as stipulated by land law, or in cases where the land user requests not to apply the incentive due to no longer meeting the conditions for exemption or reduction, the land user must pay to the state budget the waived land rent. The return of the waived land rent shall be conducted as follows:

a) The waived land rent to be returned shall be calculated as follows:

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In the case where the land user requests not to apply incentives because they no longer meet the conditions for exemption or reduction (voluntarily returning the waived land rent), the amount of waived land rent that is subject to recovery shall be calculated based on the policy and land price at the time of calculating the land rent in accordance with the laws in effect at the relevant time plus (+) additional collections calculated based on the waived land rent to be returned as stipulated in Point d, Clause 2, Article 257 of the 2024 Land Law, and Clause 9, Article 51 of this Decree.

The land user is not required to return the waived land rent according to areas eligible for investment incentives if any changes in the regulations on the list of areas eligible for investment incentives occur during the land use in accordance with the provisions of investment law.

a2) The period for calculating the amount equivalent to late payment interest, the additional collections specified in point a1 shall start from the time the land rent exemption or reduction is granted or the time when the land user no longer meets conditions for the land rent exemption or reduction until the time the competent authority or person decides the return of the waived land rent.

b) The authority or person having the authority to decide the exemption or reduction of land rents shall also have the authority to return the waived land rents.

c) Procedures for calculating or returning the waived land rent:

c1) In cases of exemption of land rent.

Pursuant to the provisions of clause 3 Article 157 of the 2024 Land Law, the land authority shall produce statistics and prepare a consolidated document on cases eligible for land rent exemption and submit them to the tax authority and relevant authorities for monitoring as prescribed during the period of carrying out procedures for land lease.

During implementation, if the competent authority or person discovers that an individual who was granted a land rent exemption does not meet the conditions for such exemption (if any) at the time of exemption, or the land that was used for purposes other than those specified in the land lease decision or the decision to change the current land type to the land type eligible for land lease by the State is not subject to repossession as prescribed by land law, the competent authority or person shall report to the land authority to take the lead or cooperate with relevant authorities for inspection, reviewing and determining the satisfaction with conditions for land rent exemption.

In cases where, after inspection or review, it is determined that the person who was exempted from land rent does not meet the conditions for such exemption (at the time of exemption) or the land is used for purposes other than those specified in the land lease decision or the decision to change the current land type to the land type eligible for land lease by the State is not subject to repossession as prescribed by land law, the land authority shall report to the Chairperson of the People's Committee at the same level to decide the recovery of the exempted land rent and transfer the information to the tax authority to cooperate in calculating and collecting the land rent payable without exemption, the amount equivalent to the late payment interest on the land rent or additional collections (if any) in accordance with the provisions of this point a of this clause.

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During the implementation, if the competent authority or person discovers that a land user who was granted a land rent reduction does not meet the conditions for such reduction (if any), the competent authority or person shall report to the tax authority to take the lead or cooperate with relevant agencies in inspecting, reviewing and determining the satisfaction of conditions for a land rent reduction as prescribed and calculating and collecting the land rent payable without any reduction as well as the amount equivalent to the late payment interest on land rent or any additional collections (if any) in accordance with the provisions of this clause.

d) The tax authority shall take charge and cooperate with the land authority in calculating and collecting the amount of money prescribed in point a of this clause.”

c) The phrase “district-level administrative division” in clause 13 shall be annulled.

d) Clause 17 shall be added:

“17. In cases where the land area is leased by the State and is eligible for exemption or reduction of land rent in accordance with the provisions of Articles 39 and 40 of this Decree and the land area falls within multiple areas with specific administrative boundaries, the exemption or reduction of land rent shall be determined according to the corresponding area within each area with specific administrative boundaries.”

14. Amendments to certain clauses of Article 39:

a) Amendments to Clause 3:

The phrase “clause 3, clause 4" is replaced by the phrase "clause 4, clause 5".

b) Amendments to Clause 4:

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c) Amendments to Clause 7:

“7. Authority to decide the land rent exemption.

The persons having authority to decide land lease under Article 123 of the 2024 Land Law shall issue decisions on the exemption of land rents when making decisions on land lease, change of the current land type to the land type eligible for land lease by the State or recognition of land use rights for entities corresponding to those under the jurisdiction of land lease according to the applications submitted to land authorities, which specify reasons for the exemption and the area of land exempt from land rents.”

15. Amendments to Clause 1 of Article 41:

“1. In cases where land rent is exempted, procedures for determining the land price and calculating the exempted land rent in accordance with the provisions of Clause 3, Article 157 of the 2024 Land Law are not required to follow. Any land user who is exempted from land rent is not required to carry out the procedures for requesting land rent exemption.

In cases where the State leases land with annual land rent payments and grants exemption from land rent for several years as stipulated in Article 39 of this Decree (or allows offsetting of funds for compensation, support and resettlement in the form of converting into the number of years and months of full payment for land rent), the land user must complete the procedures for declaring the land rent payment in accordance with the provisions of this Decree at least 6 months prior to the expiration of the land rent exemption period (or the full payment of land rent due to the offsetting of funds for compensation, support and resettlement). In cases where the land user is late in completing the procedures for declaring the land rent payment as prescribed, they must pay the annual land rent arrears according to the policy and land price of each year; at the same time, they must pay an amount equivalent to the late payment interest on land rent in accordance with the provisions of tax administration law, calculated on the amount of land rent payable for the period during which the payment declaration was delayed.”

16. Amendments to Clause 4 of Article 42:

“4. The book of delivery and receipt of notices of land-related financial obligations made using Form No. 04 in Appendix II enclosed herewith.”

17. Amendments of certain points and clauses of Article 44:

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 “a) Determine the location, position, area, type of land, land use purpose, timing for calculating land levies, land rents (including the actual date of land handover in cases of calculation of the additional payment as specified in Clause 2, Article 50, and Clause 9, Article 51 of this Decree), lease term, land rent per unit as prescribed in Clause 2, Article 29 of this Decree, specific land prices in cases of arising land levies, land rents, additional payments according to the provisions of this Decree (including cases of determining land levies or land rents for the type of land before repurposing, before adjustment of the detailed planning, or adjustment of the land allocation or lease decisions).”

b) Amendments to Point a Clause 3:

“a) Based on the provisions of this Decree and the notice sent by the land authority and other relevant agencies, carry out the calculation of land levy or land rent (including the rent for water-covered land, the rent for land used for construction of underground works, underground works located outside the land use space as stipulated in Clause 3, Article 27 of this Decree); the land-related fee as stipulated in Articles 7, 8, and 34; additional amounts as stipulated in Article 15, Clause 4 Article 30, Clause 2 Article 50, Clause 9 Article 51; the waived land levy or land rent to be turned as stipulated in Articles 17 and 38 of this Decree; the land levy or land rent that is reduced and notified to the land user as stipulated in this Decree.”

c) Amendments to Point a Clause 5:

“a) Confirm the fund for compensation, support and resettlement to be offset against the land levy or land rent payable (including confirming the fund of compensation, support and resettlement to be offset against the land levy or land rent payable in cases where the land has been allocated or leased by the State and the fund for compensation, support and resettlement has been advanced in accordance with the law prior to the effective date of the 2024 Land Law but the request for deduction from land levy/land rent payable is submitted afterwards).”

d) Addition of point c to Clause 5:

“c) Determine the payment by an business organization to acquire land use rights by conveyance which is offset against the land levy or land rent payable (in cases where land is allocated with land levy payment or land is leased under one-off arrangement) or converted into the number of years and months of full payment for land rent (in cases of land lease with annual land rent payment) for cases where the land use rights are self-conveyed to implement an investment project and the competent authority has permitted the land repurposing to carry out the project before the effective date of the 2024 Land Law but the request for deduction from land levy/land rent payable is submitted afterwards.”

dd) Replacement of point c by point d of clause 5.

18. Amendments of certain points and clauses of Article 50:

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“1. In cases where the land user is allocated land, is granted permission for land repurposing, has their land use rights recognized or has their land allocation decision adjusted or is permitted to adjust the detailed planning in accordance with the provisions of law applicable before the effective date of the 2024 Land Law, the following shall be implemented:

a) In cases where the competent regulatory authority has already calculated and notified the land levy payable in accordance with the law applicable before the effective date of the 2024 Land Law but the land levy has not yet been paid or fully paid), the land user must pay the outstanding land levy and any late payment interest (calculated on the outstanding land levy) in accordance with the applicable tax administration laws at each respective period.

b) In the case where the inspection or auditing authority requests a recalculation resulting in an increase in the land levy compared to the amount previously notified as stipulated in point a of this clause, the following procedures shall be carried out:

b1) If the land user has fully paid the land levy according to the Notification, the land user must pay the additional land levy based on the conclusions of the inspection or auditing authority and pay the additional collections calculated on the increased amount basis as stipulated in point d, clause 2, Article 257 of the 2024 Land Law and Clause 2 of this Article from the time the land levy is calculated according to the law of each period until the land user transfers the payment to the state budget.

b2) If the land user has not paid or fully paid the land levy according to the Notification, the land user must make the payment as prescribed in point a of this clause; and pay the additional land levy based on the conclusions of the inspection or auditing authority and pay the additional collections calculated on the increased amount basis as stipulated in point d, clause 2, Article 257 of the 2024 Land Law and Clause 2 of this Article from the time the land levy is calculated according to the law of each period until the land user transfers the payment to the state budget.

c) In cases where the land is repurposed before August 1, 2024 and the land before repurposing has multiple forms of land use or the project after repurposing has multiple forms of land use but the land user has not yet fully paid the land levy by August 01, 2024, the provisions in Clause 4, Article 52 of this Decree shall apply.

b) Amendments to Clause 2:

“2. In cases where a land allocation decision or decision on permission for land repurposing, decision to adjust the detailed planning has been issued in accordance with land laws and relevant laws before August 1, 2024 but the land price for calculating land levy has not yet been determined, the calculation and collection of land levy shall comply with the provisions of Clause 2, Article 257 of the 2024 Land Law.

The additional payment by the land user for the period over which land levy was not imposed according to Point d, Clause 2, Article 257 of the 2024 Land Law shall be equal to 3,6% per year on the land levy payable determined in accordance with Clause 2, Article 257 of the 2024 Land Law:

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a1) In the case specified in point a, clause 2, Article 257 of the 2024 Land Law, the period over which land levy was not imposed shall start on the date the land levy starts to accrue (issuance date of the decision on land allocation, decision on permission for land repurposing, decision on permission for conversion from land lease to land allocation with land levy payment, decision on land use extension or decision on adjustment of land use term; in cases where the actual time of land handover does not coincide with the time stated in the above decisions, the period over which land levy was not imposed shall start from the actual time of land handover) until the eighth working day from the date on which the decision on land price for calculating land levy is issued by the competent authority.

a2) For the cases specified in point b and point c clause 2 Article 257 of the 2024 Land Law:

In cases where the land price for calculating land levy is determined using the land price adjustment coefficient, the period over which land levy was not imposed shall start from the time when the land levy is required to be imposed as prescribed in points b and c, Clause 2, Article 257 of the 2024 Land Law until the eighth working day from the date on which the decision on land price for calculating land levy is issued by the competent authority.

In cases where the land price for calculating land levy is determined using the direct comparison method, deduction method, income-based method or surplus-based method in accordance with the law prior to the effective date of the 2024 Land Law, the period during which the land levy was not set shall start from the time the land levy is required to be set as prescribed in points b and c, clause 2, Article 257 of the 2024 Land Law until the eighth working day from the date on which the decision on land price for calculating land levy is issued by the competent authority, after deducting the maximum period for the regulatory authority to determine the specific land price for calculating land levy as stipulated in clause 4, Article 155 of the 2024 Land Law, which is 180 days, and the period over which land use is directly affected by force majeure (if any) similar to the provisions in Article 31 of Decree No. 102/2024/ND-CP dated July 30, 2024, clause 5, Article 7 of Decree No. 151/2025/ND-CP dated June 12, 2025 and clause 2, Article 4 of Decree No. 226/2025/ND-CP dated August 15, 2025.

b) If the period over which land levy was not imposed constitutes complete years, the additional amount payable by the land user shall be equal to the additional payment above mentioned calculated based on the land levy payable determined in accordance with Clause 2, Article 257 of the 2024 Land Law.

c) If the period over which land levy was not imposed constitutes a non-integral number of years, the additional amount payable by the land user shall be equal to the additional payment per 365 days multiplied (x) by the number of days of the incomplete year multiplied (x) by the land levy payable determined according to the provisions of Clause 2, Article 257 of the 2024 Land Law.

d) The calculation of the additional amount that the land user must pay as mentioned above shall be carried out and notified together with the Land levy payment notice issued by the competent state authority; the calculation of late payment interest (if any) shall be carried out in accordance with the provisions of the law on tax administration.

c) Amendments to Point a Clause 3:

 “a) For a household or individual who had their land levy recorded as debt before December 10, 2019, they shall continue to pay the outstanding land levy in accordance with the policy and land price at the time the Certificate was issued (or according to the amount recorded on the Certificate that has been determined in compliance with the provisions of the law).”

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a) Amendments to Clause 3:

“3. In cases where any organization, household, individual or Vietnamese residing abroad that has been allocated land by the State without land levy collection before July 01, 2014 and is subject to land lease according to provisions of the Land Law has recently put the land for lease in accordance with the provisions of clause 3 Article 255 of the 2024 Land Law, the land rent shall be calculated, collected and paid as prescribed herein.

In case a public service unit or wholly state-owned enterprise using land for construction of urban and rural clean water supply, drainage and wastewater treatment works is required to put the land up for lease and is eligible for land rent exemption according to the provisions of the 2013 Land Law but the land has not yet been put up for lease or the land has been put up for lease but procedures for land lease exemption have not yet been followed or have been delayed and the tax authority has not issued a notice of payment of land rent, there shall be no land rent required for the period during which the procedures for land lease exemption were not followed or were delayed under the provisions applicable before the effective date of the 2024 Land Law. In cases where the tax authority has issued a notice of payment of land rent and late payment interest (if applicable) but the public service provider or wholly state-owned enterprise using the land for construction of urban and rural water supply, drainage and wastewater treatment works has not paid or has not fully paid according to the notice, the public service provider or enterprise shall report to the relevant Ministries, central authorities and local authorities for consolidating the report, proposing a disposition plan and submit it to the Ministry of Finance for consolidation and the Ministry of Finance shall report to the competent authority for consideration and decision. In cases where the land rent and late payment interest (if any) have been paid before the effective date of this Decree, the State shall not refund the amounts already paid.”

b) The phrase "domestic organization, agriculture and forestry company” is replaced with the phrase “land user” in clause 4.

c) Amendments to Point c Clause 5:

“c) In cases where the land user has not applied for exemption or reduction of land rent but is still eligible for exemption or reduction of land rent according to the provisions of the law applicable before the effective date of this Decree and has not fully paid their land rent, the exemption or reduction of land rent shall be applied until the end of the initial period of exemption or reduction.”

d) Amendments to Clause 7:

“7. In cases where the State leases land, grants permission to convert the current land type to the land type that is eligible for land lease by the State, adjusts the land lease decision or grants permission to adjust the detailed planning in accordance with the provisions of law applicable before the effective date of the 2024 Land Law, the following shall be implemented:

a) In cases where the land user leases the land under one-off arrangement and the land rent payable has been calculated and notified by the competent regulatory authority in accordance with the law applicable before the effective date of the 2024 Land Law but the land rent has not been fully paid), the land user must pay the outstanding land rent and any late payment interest (calculated on the outstanding land rent) in accordance with the applicable tax administration laws at each respective period.

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b1) If the land user has fully paid the land rent according to the Notice, the land user must pay the additional land rent based on the conclusions of the inspection or auditing authority and pay the additional collections calculated on the increased amount basis as stipulated in point d, clause 2, Article 257 of the 2024 Land Law and Clause 9 of this Article from the time the land rent is calculated according to the law of each period until the land user transfers the payment to the state budget.

b2) If the land user has not paid or fully paid the land rent according to the Notice, the land user must make the payment as prescribed in point a of this clause; and pay the additional land rent based on the conclusions of the inspection or auditing authority as well as pay the additional collections calculated on the increased amount basis as stipulated in point d, clause 2, Article 257 of the 2024 Land Law and Clause 9 of this Article from the time the land rent is calculated according to the law of each period until the land user transfers the payment to the state budget

c) If the land user leases land with annual land rent payment and the inspection or auditing authority requests a recalculation resulting in an increase in the land rent compared to the amount previously paid, the land user must pay the annual additional land rent and the annual land rent based on the conclusions of the inspection or auditing authority as well as pay the additional collections calculated on the increased amount basis as stipulated in point d, clause 2, Article 257 of the 2024 Land Law and Clause 9 of this Article from the time the land rent is calculated according to the law of each period until the land user transfers the payment to the state budget.

d) In cases where the land is repurposed before the effective date of this Decree and the land before repurposing has multiple forms of land use or the project after repurposing has multiple forms of land use but the land user has not yet fully paid the land rent by the effective date of this Decree, the provisions in Clause 4, Article 52 of this Decree shall apply.”

dd) Amendments to Clause 9:

“9. In cases where the decision on land lease, decision on permission for land repurposing, decision on permission for changing from land lease with annual land rent payment to land lease under one-off arrangement, decision on land use extension, decision on adjustment of land use term, or decision on adjustment of the project’s detailed planning has been issued according to the provisions of land law and other relevant laws before the effective date of this Law but the land price for calculating land rent has not been decided, the land rent shall be calculated and collected according to the provisions of clause 2 Article 257 of the 2024 Land Law.

The additional payment by the land user for the period over which land rent was not imposed according to Point d, Clause 2, Article 257 of the 2024 Land Law shall be equal to 3,6% per year based on the land rent payable determined in accordance with Clause 2, Article 257 of the 2024 Land Law:

a) The period over which the land rent was not imposed as prescribed by this clause shall be determined as follows:

a1) In the case specified in point a, clause 2, Article 257 of the 2024 Land Law, the period over which land rent was not imposed shall start on the date the land rent starts to accrue (issuance date of the decision on land lease, decision on permission for land repurposing, decision on permission for conversion from land allocation with land levy payment to land lease, decision on permission for conversion from land lease with annual land rent payment to land lease under one-off arrangement, decision on land use extension or decision on adjustment of land use term; in cases where the actual time of land handover does not coincide with the time stated in the above decisions, the period over which land rent was not imposed shall start from the actual time of land handover) until the eighth working day from the date on which the decision on land price for calculating land rent is issued by the competent authority.

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In cases where the land price for calculating land rent is determined using the land price adjustment coefficient, the period over which land rent was not imposed shall start on the date the land rent starts to accrue as prescribed in points b and c, Clause 2, Article 257 of the 2024 Land Law until the eighth working day from the date on which the decision on land price for calculating land rent is issued by the competent authority.

In cases where the land price for calculating land rent is determined using the direct comparison method, deduction method, income-based method or surplus-based method in accordance with the law prior to the effective date of the 2024 Land Law, the period over which land rent was not imposed shall start on the date the land rent starts to accrue as prescribed in points b and c, clause 2, Article 257 of the 2024 Land Law until the eighth working day from the date on which the decision on land price for calculating land rent is issued by the competent authority, after deducting the maximum period for the regulatory authority to determine the specific land price for calculating land rent as stipulated in clause 4, Article 155 of the 2024 Land Law, which is 180 days, and the period over which the land use is directly affected by force majeure (if any) similar to the provisions in Article 31 of Decree No. 102/2024/ND-CP dated July 30, 2024, clause 5, Article 7 of Decree No. 151/2025/ND-CP dated June 12, 2025 and clause 2, Article 4 of Decree No. 226/2025/ND-CP dated August 15, 2025 of the Government.

b) If the period over which land rent was not imposed constitutes complete years, the additional amount payable by the land user shall be equal to the additional payment above mentioned calculated based on the land rent payable determined in accordance with Clause 2, Article 257 of the 2024 Land Law.

c)  If the period over which land levy was not imposed constitutes a non-integral number of years, the additional amount payable by the land user shall be equal to the additional payment per 365 days multiplied (x) by the number of days of the incomplete year multiplied (x) by the land rent payable determined according to the provisions of Clause 2, Article 257 of the 2024 Land Law.

d) The calculation of the additional amount that the land user must pay as mentioned above shall be carried out and notified together with the Land rent payment notice issued by the competent state authority; the calculation of late payment interest (if any) shall be carried out in accordance with the provisions of the law on tax administration.”

e) Amendments to Clause 10:

 “10. In cases where land was leased before the effective date of this Decree (except for cases provided for in Clause 10a of this Article) and the land rent per unit has been kept unchanged in accordance with the provisions of land law applicable before the effective date of the 2024 Land Law, the land rent per unit shall remain unchanged until the end of the fixed-rent period. Upon expiration of the fixed-rent period, the land rent shall be calculated in accordance with the provisions of Article 30 of this Decree for application in the next period. This land rent shall remain unchanged for 5 years. Upon expiration of the fixed-rent period, the land rent shall be adjusted in accordance with the provisions of Article 32 of this Decree.”

g) Addition of Clause 10a to after Clause 10:

“10a. For land lease projects initiated before the effective date of this Decree, if the land rent per unit has been adjusted in accordance with the provisions of Clause 7 and Clause 8, Article 15 of Decree No. 46/2014/ND-CP dated May 15, 2014 (amended by Clause 4, Article 3 of Decree No. 135/2016/ND-CP dated September 9, 2016) of the Government and the land rent per unit has been kept unchanged as prescribed by land law applicable before the effective date of the 2024 Land Law, the land rent per unit shall remain unchanged until the end of the fixed-rent period. Upon expiration of the fixed-rent period, the land rent per unit for calculating the land rent may be adjusted according to the percentage (%) for adjustment of the land rent per unit of the previous fixed-rent period immediately preceding the adjustment period.

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h) Amendments to Clause 11:

“11. In cases where land is leased with annual land rent payment and the date on which the decision on permission for adjustment of land rent per unit is issued is before the effective date of this Decree but the adjustment has not yet been carried out, the land rent shall be recalculated from August 1, 2024 in accordance with the provisions of Article 30 of this Decree; the land rent shall be kept unchanged for 5 years. Upon the expiration of the fixed-rent period, adjustments shall be made in accordance with the provisions of Article 32 of this Decree.” For the period during which the land has been used but the adjustment of the land rent per unit has not been carried out before the effective date of this Decree, adjustments shall be made according to the laws applicable at the respective times to settle the land rent.”

i) Addition of Clause 16:

“16. In cases where a household or individual who is granted a decision on permission for conversion from agricultural land leased by the State under one-off arrangement to residential land according to the 2013 Land Law before the effective date of this Decree but they have not yet fully paid the land levy before the effective date of this Decree, the land levy imposed upon land repurposing and the land rent of land types before land repurposing (land-related fee) shall be calculated according to the principles specified in Article 8 of this Decree."

20. Amendments to certain clauses of Article 52:

a) Amendments to Clause 2:

“2. For cases specified in the 2024 Land Law and its detailed guiding documents, if the application of land levies, land rents and land prices according to the policies in effect prior to the effective date of the 2024 Land Law is permitted, the procedures and authority regarding the calculation of land levies and land rents shall be conducted in accordance with the provisions of this Decree and other Decrees guiding the 2024 Land Law.

In cases where a land user claims to acquire land use rights by conveyance for implementing an investment project and has been authorized by the competent authority to repurpose the land for the project execution or in cases where the State has allocated or leased land and the land user has advanced funds for compensation, support and resettlement according to provisions of law before the effective date of the 2024 Land Law but the request to have their payment for acquiring the land use rights or the advanced fund for compensation, support and resettlement offset against the land levy or land rent payable is submitted afterwards, the Provincial People’s Committee shall decide to assign a relevant authority under the Provincial People’s Committee or the Commune-level People’s Committee to determine the amount paid by the business organization for acquiring the land use rights by conveyance and to verify the advanced fund for compensation, support and resettlement (according to the provisions of law applicable before August 1, 2024) to be offset against the land levy or land rent payable.”

b) Amendments to Clause 4:

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In the event that there is an increase or decrease in land levy or land rent payable after recalculation and land levy or land rent that was already paid by the land user (including cases where the land user pays their land levy or land rent from August 1, 2024), the land user must pay the increase to the state budget or the State shall offset the decrease against the land levy or land rent incurred in the future, respectively; in cases where no more land levy or land rent is incurred, the decrease shall be offset against other financial obligations in accordance with tax administration law; if no other financial obligations are incurred, a cash refund shall be made in accordance with state budget law or other relevant laws.”

a) Amendments to Part III of Form No. 01a/TB-TSDĐ:

a1) Amendments to Section 4:

“4. Total amount payable:……………….. VND; where:

4.1. The land levy payable:………………. VND.

4.2. The additional payment by the land user in accordance with the provisions at point d, clause 2, Article 257 of the 2024 Land Law, clause 1, Article 9, clauses 1 and 2, Article 50 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government, and point c, clause 5, Article 1 of this Decree (if any): ........... VND.

4.3. The additional payment by the land user in accordance with the provisions of clause 8 Article 81 of the 2024 Land Law, Article 15 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government (if any): ........... VND.

4.4. The other additional payment (if any):……………… VND.”

a2) Amendments to Section 7:

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(Written in words: ……………………………………………….)”

a3) Amendments to Section 8:

“8. Payment deadline:

8.1. The payment deadline for cases not covered by the provisions in item 8.2 of this section:

<First notice or adjusted/supplemented notice:

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

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

 8.2. The deadline for paying the hammer price for LUR in the case of land allocation through LUR auction shall comply with the provisions of Point a, Clause 4, Article 21 of Decree No. 103/2024/ND-CP dated July 30, 2024, of the Government.”

b) Amendments to Part III of Form No.01b/TB-TSDĐ:

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“1. Total amount payable:……………….. dong; where:

1.1. The land levy payable:………………. Dong.

1.2. The additional payment by the land user in accordance with the provisions at point d, clause 2, Article 257 of the 2024 Land Law, clause 1, Article 9, clauses 1 and 2, Article 50 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government, and point c, clause 5, Article 1 of this Decree (if any): ........... VND.

1.3. The additional payment by the land user in accordance with the provisions of clause 8 Article 81 of the 2024 Land Law, Article 15 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government (if any): ........... VND.

1.4. The other additional payment (if any):……………… VND.”

b2) Addition of Sections 4 and 5:

“4. The amount of land levy ineligible for deferral: [(4) = (1) - (3)]:...…….…VND

(written in words: …………………………………………..…………)

5. Payment deadline:

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

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

c) Amendments to Section I Part C of Form No. 01a/TB-TMĐM:

c1) Amendments to Point 2:

“2. Total amount payable: …………….. VND; where:

2.1. The land rent payable: ............................. VND (fixed-rent period: From .........(date)........... to ..............................(date).............).

2.2. The additional payment by the land user in accordance with the provisions at point d, clause 2, Article 257 of the 2024 Land Law, clause 7, clause 9 Article 51 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government, and point b, clause 13, Article 1 of this Decree (if any): ........... VND.

2.3. The additional payment by the land user in accordance with the provisions of clause 8 Article 81 of the 2024 Land Law, clause 4 Article 30 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government (if any): ........... VND.

2.4. The other additional payment (if any):……………… VND.”

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“6. Payment deadline:

6.1. The payment deadline for cases not covered by the provisions in point 6.2:

<For the first notice: No later than 30 days from the date this notice is issued>.

<For notices from the second year onwards:

- For the first installment, 50% of the total amount must be paid no later than May 31;

- For the second installment, the remaining amount must be fully paid no later than October 31;

- In cases where the taxpayer makes a one-off payment of the land rent for the whole year, the payment deadline shall be on May 31 of the year>.

<For the adjusted or supplementary notice in accordance with the declaration of adjustment by the taxpayer: No later than 30 days from the date this notice is issued>.

<For the adjusted or supplemented notice in accordance with a document issued by the competent authority:

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

6.2. The deadline for paying LUR auction winnings in the case of land lease through LUR auction shall comply with the provisions of Point a, Clause 3, Article 43 of Decree No. 103/2024/ND-CP dated July 30, 2024, of the Government.”

d) Amendments to Section I Part C of Form No. 01b/TB-TMĐM:

d1) Amendments to Point 2:

“2. Total amount payable: …………….. VND; where:

2.1. The land rent payable:………………. Dong.

2.2. The additional payment by the land user in accordance with the provisions at point d, clause 2, Article 257 of the 2024 Land Law, clause 7, clause 9 Article 51 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government, and point b, clause 13, Article 1 of this Decree (if any): ........... VND.

2.3. The additional payment by the land user in accordance with the provisions of clause 8 Article 81 of the 2024 Land Law, clause 4 Article 30 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government (if any): ........... VND.

2.4. The other additional payment (if any):……………… VND.”

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“6. Payment deadline:

6.1. The payment deadline for cases not covered by the provisions in point 6.2:

<For the first notice or adjusted/supplementary notice>:

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

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

- The payment deadline for declarations of adjustment shall be 30 days from the date on which this Notice is issued.

6.2. The deadline for paying LUR auction winnings in the case of land lease through LUR auction shall comply with the provisions of Point a, Clause 3, Article 43 of Decree No. 103/2024/ND-CP dated July 30, 2024, of the Government.”

22. Addition, replacement and annulment of some phrases in Decree No. 103/2024/ND-CP:

a) The phrase "Land Law" is changed into “the 2024’s Land Law” throughout Decree No. 103/2024/ND-CP.

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c) Annulment of point 2.3, replacement of point 2.4 by point 2.3 in Section II Form No. 01a/TB-TSDĐ, Form No. 01b/TB-TSDĐ; Section 2 Part B Form No. 01a/TB-TMĐN, Form No. 01b/TB-TMĐN.

d) Annulment of the phrase “Clauses 3, 4, 5, 6 and 7” in the title of Article 9; Addition of clause 5 to after clause 4 Article 9: “5. For the remaining area of the land parcel specified in Clause 4, Article 141 of the 2024 Land Law, financial obligations shall be fulfilled in accordance with the cases prescribed in Clauses 1, 2, 3, 4, and 5 of Article 10 of this Decree.”

dd) Addition of the phrase “point a,” to after the phrase “recently granted a Certificate for use as residential land in accordance with” in point a, Clause 3, and point a, Clause 4, Article 10.

e) Addition of Clause 4a to after Clause 4 of Article 11: “4a) In cases where a household or individuals uses land for purposes other than those for which rights to use land are recognized, when issuing the Certificate in accordance with point a, clause 3, Article 139 of the 2024 Land Law, they must pay an amount of land levy equivalent to that specified in the case of land repurposing according to the provisions of Article 8 of this Decree at the time when the land user submits a valid application for issuance of the Certificate.”

g) Replacement of the phrase “household, individual” by the phrase “land user”; addition of the phrase “being a household or individual” to after the phrase “land user” in Clause 3, Article 13. Addition of the content: “; in the case where the land user is an organization, the land levy or land rent for the additional non-agricultural land area must be paid in a lump sum for the entire lease term in accordance with the provisions of law on collection of land levies and land rents at the time of issuance of the previous Certificate.” at the end of clause 3 Article 13.

h) Addition of the phrase “for calculating the land levy" to after the phrase "the land area" in the formula for calculating the additional payment in clause 1 of Article 15.

i) Addition of the phrase “(with account taken of the land area for which the building permit is granted and the land area for which the building permit is not granted and used only for landscaping or auxiliary purposes)” to after the phrase “each land use purpose” in Point a, Clause 1, Article 26.

k) Replacement of the phrase “application for offsetting of fund for compensation, support and resettlement shall comply with the provisions of clause 2 Article 16 of this Decree. The offsetting shall comply with the principles specified in clause 1 of this Article” by the phrase “the offsetting of fund for recompense, support and resettlement shall comply with the provisions of clause 2 Article 16 of this Decree and the principles specified in clause 1 of this Article” in clause 2 of Article 31.

l) Addition of the content: “In cases where an investment project involves land lease with annual land rent payment or land lease under one-off arrangement, the fund for compensation, support and resettlement as approved by the competent regulatory authority, may be offset against the land rent paid in a lump sum for the entire land lease term. Any remainder that has not yet been offset shall continue to be offset against the annual land rent payable (including the land rent payable for the area for construction of underground works of the project, if any)” at the end of Clause 3, Article 31.

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The determination of households and individuals who are ethnic minorities and classified as poor or near-poor shall comply with the Government’s regulations and the Prime Minister's decision."

n) Addition of the following content to the end of clause 3 Article 48: "; including the content of assigning relevant local authorities to cooperate with land authorities in determining the reasons for exemption, the area for which the land levy or land rent is exempted when proposing to the competent authority or person having authority to decide the exemption of land levies and land rents when deciding land allocation, land lease, land repurposing or recognition of LURs in accordance with the provisions of Clause 5, Article 18, and Clause 7, Article 39 of this Decree."

o) Addition of the phrase "land levy" to after the phrase "exemption, reduction" in Clause 3, Article 53.

p) Annulment of Form No. 03/LCHS of Appendix II: Notification of land rent per unit; replacement of Form No. 04/LCHS Appendix II by Form No. 03/LCHS Appendix II: The book of delivery and receipt of notices of land-related financial obligations; addition of Form No. 04/LCHS on confirming the period for full payment of land rents in cases of offsetting funds for compensation, support and resettlement against land rents payable to Appendix II.

Article 2. Amendments to certain Articles of Decree No. 104/2024/ND-CP dated July 31, 2024 of the Government of Vietnam on land development funds

1. Amendments to Point c Clause 1 Article 9:

 “c) One Deputy Chairperson of the Board of Managers acting as the Director of the Fund; the other Deputy Chairperson (if any) and other members of the Board of Managers must include leaders of the Department of Finance, the Department of Agriculture and Environment.”

2. Amendments to Clause 3 of Article 12:

“3. The entrusted fund is responsible for the operations of the Land development fund in accordance with the provisions of this Decree, relevant laws and the entrustment decision of the provincial People’s Committee; it shall not use the operating capital of the Land development fund for other purposes; the Land development fund shall record and monitor all operating capital of the Land development fund in accordance with the provisions of this Decree; the transfer of operating capital from the Land development fund to the entrusted fund shall not be carried out.”

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“3. The operating capital of the Land development fund is deposited at the State Treasury in a local administrative division and at state-controlled commercial banks in the same administrative division, ensuring safety and efficiency, as stipulated in the Charter on the organization and operation of the Land development fund.

The Land development fund shall open a separate account at the State Treasury in a local administrative division and payment accounts at state-controlled commercial banks in the local administrative division to manage the Fund's charter capital. The Fund's charter capital shall only be used to carry out the task of providing advance capital and must be reimbursed according to the provisions of this Decree. During periods of temporary inactivity, the Fund's charter capital shall be deposited on a term basis at state-controlled commercial banks in the local administrative division and is in accordance with the Charter on organization and operation of the Land development fund, ensuring safety, efficiency and without affecting the Fund's performance of its assigned duties.

4. Amendments to Clause 1 of Article 14:

a) Amendments to Point a:

“a) Advance funds to the developers of state-funded projects, units or organizations of the State performing the compensation, support and resettlement to carry out compensation, support and resettlement in accordance with the provisions of land law and housing law (except for investment projects financed by non-state budget sources).”

b) Amendments to Point b:

“b) Advance funds to units and organizations in accordance with the provisions of land law to establish and develop resettlement land banks and to create land banks for organizing LUR auctions to generate revenues for state budget.”.

5. Amendments to Clause 1 of Article 17:

“1. The level of cost of management of capital advanced from the Land development fund shall not exceed the interest rate applied to deposits in Vietnamese dong at the State Treasury in the State Bank of Vietnam as decided by the Governor of the State Bank of Vietnam during the same period. Based on the actual situation in the local administrative division, the provincial-level People's Committee shall stipulate the applicable level of cost of management of funds advanced from the Fund for projects and tasks; the level of cost of management of funds advanced from the Fund is determined according to the level applicable at the time of issuance of the decision to initially advance funds for each project or task, fixed throughout the advance process and not calculated based on the advance period.

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The cost of management of funds advanced from the Land development fund

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The actual advance for each project or task (based on the Decision to advance funds of the competent authority or person as stipulated in Clause 1, Article 16 of this Decree)

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The level of cost of management of funds advanced from the Land development fund specified in this clause

The payment of the cost of management of funds advanced from the Land development fund is carried out once or multiple times based on the investment capital allocation schedule of each project or task.

6. Amendments to Point a Clause 1 Article 18:

“a) Organization that is permitted to advance funds in accordance with Clause 1, Article 14 of this Decree shall prepare an application for return of advanced funds to the Land development fund and submit it to the State Treasury (where the organization opens the account). The application includes:

The application for return of advanced funds to the Land development fund (specifying the amount of funds advanced from the Land development fund that has not been returned and the advance duration): 02 original copies;

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The decision to advance funds from the Land development fund of the competent authority or person specified in Clause 1, Article 16 of this Decree: 01 copy;

Decision on allocation of the annual capital plan of the project (including the amount of advanced funds to be returned to the Fund): 01 copy;

Decision on return of the advanced funds to the Land development fund of the agency or person having authority to decide approval of the investment project or of the competent authority or person assigned as the project developer: 01 original”.

7. Amendments to Clauses 2 and 3 Article 21:

“2. Expenditure items include:

a) In the case where the Fund operates independently, the Fund's expenditure items include:

Expenses for fund advance activities, withdrawal of advanced funds and management of the operating capital of the Land development fund;

Expenses for salaries, allowances and other expenses for members of the Board of Managers, the Board of Controllers and the Executive Agency of the Land development fund in accordance with the regulations applicable to public service providers;

Payments to state budget in accordance with the provisions of the law;

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b) In the case where the Fund operates as a trust fund, the Fund's expenditure items include:

The entrustment costs of the Land development fund specified in clause 3 of this Article;

Expenses for allowances and other expenses for members of the Board of Managers, the Board of Controllers and the Executive Agency of the Land development fund in accordance with the regulations applicable to public service providers;

Payments to state budget in accordance with the provisions of the law;

Other expenses directly serving the Fund's operations stipulated in the Fund's internal expenditure regulations.

3. Based on the actual situation, the Provincial People's Committee shall determine the applicable entrustment costs of the Land development fund in accordance with as prescribed in the Charter on the organization and operation of the Fund, but not exceeding 50% of the Fund's revenue as stipulated in Clause 1, Article 21 of this Decree.”

8. Addition of Clause 3 and Clause 4 to after Clause 2 Article 25:

“3. In cases where the Land development fund has advanced funds in accordance with legal regulations to carry out compensation, support and resettlement and create land banks according to the decision of the competent authority or person before this Decree takes effect, and the implementation is still ongoing at the time this Decree takes effect, the advance shall continue to be executed according to the decision issued by the competent authority or person; the return of the advanced funds to the Fund shall comply with the provisions specified in Clause 2, Article 25 of this Decree.

4. The available funding sources of the Land development fund (including the charter capital already allocated by the competent authority or person in accordance with the law and other funding sources as prescribed by law) as of the date the provincial People's Committee approves the organizational restructuring, amends or supplements the Fund's Charter on organization and operation, shall be counted as the Fund's initial charter capital determined in accordance with the provisions of Article 13 of this Decree, based on the Decision of the provincial People's Committee; in the event that the Fund's initial charter capital prescribed in the Fund's Charter of organization and operation under this Decree exceeds the available fund, the shortfall in the Fund's charter capital shall be handled in accordance with Article 13 of this Decree; if it is less than the available fund, within 15 days from the date on which the provincial People's Committee issues a Decision on determination of available funding sources to be included in the Fund's initial charter capital, the Fund is required to remit the difference to the state budget in accordance with state budget laws.”

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1. The transitional provisions applicable in cases where decisions on land prices for calculating land levies, land rents and additional payments are issued in accordance with Clause 2, Article 257 of the 2024 Land Law, Clause 1 and Clause 2, Article 50, Clauses 7 and 9, Article 51 of Decree No. 103/2024/ND-CP from August 1, 2024 until the effective date of this Decree shall be as follows:

a) In cases where a land user has already paid the additional amount according to Clause 1, Article 9, Clause 1 and Clause 2, Article 50, Clause 7, Clause 9, Article 51 of Decree No. 103/2024/ND-CP, the additional payment shall be recalculated in accordance with the provisions of this Decree. In case there is an increase in the land rent or land levy after recalculation and the amount already paid, the land user shall pay the additional difference. In the event that there is a decrease in additional land rent or land levy after recalculation and the land rent or land levy that was already paid by the land user, the difference shall be offset against the land levy or land rent; in cases where no increase or decrease in the land levy or land rent is incurred, the amount shall be offset against other financial obligations in accordance with tax administration law; if there are no other financial obligations available for offset, a cash refund shall be made in accordance with state budget law or other relevant laws.

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

2. In the case where the next fixed-rent period of land rent per unit of the project falls within the period from August 1, 2024 to the effective date of this Decree and the competent regulatory authority has adjusted the land rent per unit in accordance with Clauses 10 and 11, Article 51 of Decree No. 103/2024/ND-CP, from the effective date of this Decree, the land user shall have their land rent recalculated according to the principle of adjusting land rent per unit as prescribed in Clause 10a, Article 51 of Decree No. 103/2024/ND-CP (supplemented by Clause 28, Article 1 of this Decree); in the case that the land rent already paid for 2024 and 2025 (if any) exceeds the recalculated amount, the increase shall be offset against the land rent payable of the following years; if no more land rent is incurred, it shall be offset against other financial obligations in accordance with tax administration laws; if no other financial obligations are incurred, a cash refund shall be made in accordance with state budget laws or other relevant laws.

3. In cases where an investment project involves multiple forms of land use (land allocation without land levy, land allocation with land levy, land lease) or a project involves the form of land lease with annual payments and the form of land lease under one-off arrangement, if the project executor has voluntarily advanced funds for compensation, support and resettlement according to the plan approved by the competent regulatory authority as prescribed by land laws before the effective date of this Decree but by the effective date of this Decree, these amounts have not yet been offset (or have not been fully offset) against the land levy or land rent payable and the land user has not fulfilled their obligations related to land levy or land rent, the offsetting of the funds for compensation, support and resettlement shall be carried out in accordance with the provisions of Clause 4, Point l, Clause 22, Article 1 of this Decree.

Article 4. Entry into force and responsibility for implementation

1. This Decree comes into force from November 06, 2025.

2. Article 13 of Decree No. 125/2025/ND-CP shall be annulled.

3. Ministers, Heads of ministerial agencies, Heads of Governmental agencies and Chairpersons of Provincial People’s Committees are responsible for providing guidance on and implementation of this Decree within their jurisdiction.

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ON BEHALF OF GOVERNMENT OF VIETNAM
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Tran Hong Ha