THE GOVERNMENT THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

No. 123/2017/ND-CP Hanoi, November 14, 2017

DECREE
Amending and supplementing a number of articles of
the Decrees on collection of land use levy, land rental
and water surface rental1

Pursuant to the June 19, 2015 Law on Organization of the

Government;
Pursuant to the November 29, 2013 Land Law;

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Pursuant to the November 25, 2014 Housing Law;
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Pursuant to the November 26, 2014 Law on Investment;

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At the proposal of the Minister of Finance;

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The Government promulgates the Decree amending and
supplementing a number of articles of the Decrees on collection of land
use levy, land rental and water surface rental.
Article 1. Scope of regulation
This Decree amends and supplements a number of articles of
Decree No. 45/2014/ND-CP of May 15, 2014, on collection of land use
levy, and Decree No. 46/2014/ND-CP of May 15, 2014, on collection of
land rental and water surface rental.
Article 2. To amend and supplement a number of articles of Decree
No. 45/2014/ND-CP of May 15, 2014, on collection of land use levy
1. To add the following Point d to Clause 3, Article 3:
“d/ The People’s Committee of a province or centrally run city
(below referred to as provincial-level People’s Committee) shall
promulgate the land price adjustment coefficient for application from
January 1 every year. Surveys to formulate the land price adjustment
coefficient shall be conducted from October 1 every year. Expenses
related to the formulation of the land price adjustment coefficient

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Công Báo Nos 833-834 (19/11/2017)

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(including the expense for hiring a consultancy organization when
necessary) shall be covered by the state budget in accordance with the
law on the state budget. The selection of consultancy organizations to
conduct surveys and formulate land price adjustment coefficients must
comply with the bidding law.
If the provincial-level People’s Committee has not yet promulgated
the land price adjustment coefficient under regulations by the time of
determination of land use levy, the previous year’s land price adjustment
coefficient shall be used to determine payable land use levy, and the
provincial-level People’s Committee shall take responsibility for any
loss of state budget revenue due to its late promulgation of the land price
adjustment coefficient.”
2. To amend Point c, Clause 4 of, and add Clause 5 to, Article 4
as follows:
“c/ The unit rate of land rental used to determine payable land use
levy under Points a and b of this Clause shall be determined based on the

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land price in the land price table as suitable to the land use purpose of the

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project, the land price adjustment coefficient for land use levy

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calculation, and the percentage (%) used to calculate the unit rate of land

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rental applicable to land used for commercial or service purposes
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promulgated by the provincial-level People’s Committee.

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5. Order and procedures for determining the reserve price for
auction of land use rights for allocation of land with land use levy
a/ The order and procedures for determining the reserve price for
auction of land use rights in case the area subject to land use levy of the
land parcel or land plot is valued (according to the land price in the land
price table) at VND 30 billion or more for centrally run cities, VND 10
billion or more for mountainous and highland provinces, or VND 20
billion or more for other provinces, must comply with the Government’s
regulations on land prices and amendments and supplements thereto (if
any); the provincial-level Department of Natural Resources and
Environment shall determine specific land prices and submit them to the
local land price appraisal council with the provincial-level Department of
Finance acting as the standing body for appraisal and submission to the
provincial-level People’s Committee for approval.
b/ The order and procedures for determining the reserve price for
auction of land use rights in case the area subject to land use levy of the
land parcel or land plot is valued (according to the land price in the land
price table) at under VND 30 billion for centrally run cities, under VND
10 billion for mountainous and highland provinces, or under VND 20
billion for other provinces, are prescribed below:

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 - Within 10 days from the date a competent state agency issues an
auction decision in accordance with the land law, the natural resources
and environment agency shall send a dossier to request determination of
the reserve price for auction of land use rights to the same-level finance
agency. Such a dossier must comprise:
+ A written request for determination of the reserve price, made by
the natural resources and environment agency: 1 original;
+ The decision on auction of land use rights issued by a competent
state agency: 1 copy;
+ The cadastral dossier (containing information on the land area,
location, land use purpose, form of land lease, land use term, etc.): 1
copy.
- Within 10 days after receiving a dossier for determination of the
reserve price for auction of land use rights from the natural resources and
environment agency, the finance agency shall determine the reserve
price in accordance with regulations on collection of land use levy, and

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submit it to a competent state agency (provincial-level People’s

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Committee or decentralized or authorized state agency) for approval
under regulations.
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If the grounds for determining the reserve price are insufficient,
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within 5 working days after receiving the dossier, the finance agency
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shall send a written request for supplementation of the dossier to the
natural resources and environment agency. Within 10 days after
receiving a complete dossier, the finance agency shall complete the
determination of the reserve price.
- Pursuant to the competent state agency’s decision approving the
reserve price, the unit assigned to auction land use rights shall organize
an auction in accordance with law.
The order and procedures for re-determining the reserve price are
the same as those for initial determination of the reserve price.
c/ The order and procedures for determining the reserve price for
auction of use rights of land areas with state-owned assets built thereon
must comply with the law on management and use of public assets.”
3. To amend Clause 3 of, and add Clause 4 to, Article 5 as
follows:
“3. In case of changing non-agricultural production and business
land (other than residential land) which was originally residential land of
households or individuals to residential land for implementation of
investment projects on or after July 1, 2014, the payable land use levy

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will be the difference between the land use levy calculated under the
approved detailed construction plan of such a project and the land use
levy calculated under the detailed plan on construction of houses of
households or individuals at the time the change is approved by a
competent
state agency.
Households or individuals that change their non-agricultural
production and business land (other than residential land) which was
originally residential land to residential land are not required to pay land
use levy.
4. In case of changing non-agricultural production and business
land (other than residential land) with a stable and long use term which
was allocated by the State with land use levy before July 1, 2004, to
residential land for implementation of investment projects on or after
July 1, 2014, the payable land use levy will be the difference between the
land use levy calculated based on the residential land price and the land
use levy calculated based on the land price for one-off land rental

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payment for the entire lease term for non-agricultural production and

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business (commercial or service) land for a term of 70 years at the time
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the change is approved by a competent state agency.

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4. To amend Article 9 as follows:

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“Article 9. Collection of land use levy upon recognition of land use
rights (grant of certificates) for households and individuals for residential
land which was allocated ultra vires or in violation of the land law
between July 1, 2004, and before July 1, 2014, and for which the State
now considers permitting the grant of certificates
1. Households and individuals that use land which was regarded as
violating the land law under Article 22 of the Government’s Decree No.
43/2014/ND-CP of May 15, 2014, detailing a number of articles of the
Land Law (below referred to as Decree No. 43/2014/ND-CP) or land
that was allocated or leased ultra vires between July 1, 2004, and before
July 1, 2014, but now becomes conformable with the land use master
plan, shall, when being granted certificates by a competent state agency
under Clause 9, Article 210 of the Land Law, pay 100% of land use levy
calculated based on the land price specified at Point b or c, Clause 3,
Article 3 of this Decree at the time the competent state agency issues the
decision on recognition of their land use rights. If households and
individuals have papers proving their payment of money for the use of
such land under regulations, they will have the paid money amount
subtracted from the payable land use levy, with the subtracted amount
not exceeding the payable land use levy.

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 2. Users of land with non-residential construction works built
thereon shall, when being granted certificates of the rights to use non-
agricultural production and business land in the same way as allocation
of land with land use levy for a long term, pay 100% of land use levy
calculated based on the land price specified at Point b or c, Clause 3,
Article 3 of this Decree applicable to non-agricultural production and
business land with the longest use term as prescribed in Clause 3, Article
126 of the Land Law, at the time the competent state agency issues the
decision on recognition of their land use rights.”
5. To add the following Clause 10 to Article 10:
“10. For economic organizations that are allocated by the State non-
agricultural production and business land with land use levy, have fully
paid land use levy, and are entitled to land use levy exemption or
reduction under a competent state agency’s decision in accordance with
the land law before July 1, 2014, when transferring projects or land use
rights on or after July 1, 2014:

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a/ In case of transferring an investment project together with land

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use rights:

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- If the exempted or reduced land use levy is not included in the
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transfer price and the transferee continues implementing the project,
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he/she/it shall continue to be entitled to land use levy exemption or
reduction under the investment law for the remaining duration of the
project;
- If the transferee does not continue implementing the project,
he/she/it shall pay land use levy under regulations for the project after
the transfer. If the transferor has performed part of the land-related
financial obligation, the transferee may inherit such part.
b/ In case of transferring land use rights, the transferor shall fully
pay the exempted or reduced land use levy amount into the state budget,
which is calculated based on the land price applicable at the time of
transfer.”
6. To add the following Article 13a:
“Article 13a. Order and procedures for land use levy exemption or
reduction for social housing projects and cemetery infrastructure
investment projects
1. Within 20 days from the date a competent state agency issues a
land allocation decision under the land law, the land user shall submit a
dossier for land use levy exemption or reduction to the managing tax
agency or agency receiving dossiers for settlement of land-related
administrative procedures as defined in Decree No. 43/2014/ND-CP. If

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the dossier is submitted to the latter, it shall be forwarded to the tax
agency under regulations on the order and procedures for receiving and
forwarding dossiers for determination of land-related financial
obligations of land users.
2. Within 20 days after receiving a complete and valid dossier
prescribed in Clause 3 of this Article, the tax agency shall consider and
issue a land use levy exemption or reduction decision under regulations
or issue a notice of ineligibility for land use levy exemption or reduction
due to lack of prescribed conditions.
3. Dossiers for land use levy exemption or reduction for social
housing projects or cemetery infrastructure investment projects
a/ A dossier for land use levy exemption for a social housing
project invested under Clause 1, Article 53 of the 2014 Housing Law
must comprise:
- A written request for land use levy exemption (stating the
allocated land area and reason for exemption): 1 original;

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- A competent state agency’s decision on or written approval of

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investment in the project: 1 copy;
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- A competent state agency’s land allocation decision: 1 copy.
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b/ A dossier for land use levy exemption for a social housing
project invested under Clause 2, Article 53 of the 2014 Housing Law
must comprise:
- A written request for land use levy exemption (stating the
allocated land area and reason for exemption): 1 original;
- A competent state agency’s decision on or written approval of
investment in the project: 1 copy;
- A competent state agency’s land allocation decision: 1 copy;
- A list of the enterprise’s or cooperative’s employees eligible to
move in the social houses, certified by a competent state agency under
the housing law: 1 copy;
- The enterprise’s or cooperative’s commitment that the house
rental rate is not higher than the rental rate promulgated by the
provincial-level People’s Committee under the housing law, certified by
a competent state agency: 1 original.
c/ A dossier for land use levy exemption for a social housing
project invested under Clause 3, Article 53 of the 2014 Housing Law
must comprise:

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 - A written request for land use levy exemption (stating the lawful
residential land area and reason for exemption): 1 original;
- A competent state agency’s decision on or written approval of
investment in the project: 1 copy;
- Papers required under the land law to prove the lawful residential
land area for social housing construction: 1 copy.
d/ A dossier for land use levy exemption or reduction for a
cemetery infrastructure investment project must comprise:
- A written request for land use levy exemption or reduction
(stating the allocated land area and reason for exemption or reduction): 1
original;
- The investment certificate, investment license, investment
registration certificate or investment policy decision (unless the applicant
is exempted from such certificate, license or decision): 1 copy;
- The investment project approved under the investment law (unless

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the applicant is granted an investment certificate, investment license,

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investment registration certificate or investment policy decision under

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the investment law): 1 copy;
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- The project approval decision under law: 1 copy;
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- A competent state agency’s land allocation decision: 1 copy.”
7. To amend Clause 5, Article 14 as follows:
“5. If there is any change in land use levy calculation bases, the tax
agency shall re-determine the payable land use levy and notify it to the
person concerned.
If the land user has fulfilled the financial obligation related to land
use levy and requests adjustment of the detailed construction plan under
which he/she/it has a new land-related financial obligation (if any),
he/she/it shall pay an additional land use levy into the state budget.
If the land user has not yet fulfilled the financial obligation related
to land use levy and requests adjustment of the detailed construction plan
under which he/she/it has a new land-related financial obligation (if any),
he/she/it shall:
- Fully pay the land use levy determined under the original detailed
construction plan and a late-payment interest as prescribed by law;
- Pay an additional land use levy being the difference between the
payable land use levy under the original construction plan and that under
the adjusted construction plan determined at the time when the
adjustment is approved (if any).”

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 8. To add the following Articles 14a and 14b:
“Article 14a. Order and procedures for refund of the paid land use
levy or the paid amount for transferred land use rights or subtraction
thereof from financial obligations of owners of social housing projects
1. The owner of a social housing project shall submit a dossier for
refund of the paid land use levy or the paid amount for transferred land
use rights or subtraction thereof from his/her/its financial obligation to
the provincial-level Department of Finance of the locality where the
project is implemented.
2. Dossier for refund or subtraction of the paid land use levy or the
paid amount for transferred land use rights upon implementation of
social housing projects
a/ For a social housing project invested under Clause 1, Article 53
of the 2014 Housing Law, a dossier must comprise:
- A written request for refund or subtraction: 1 original;
- A competent state agency’s decision on or written approval of
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investment in the project: 1 copy;

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- The contract or paper on transferred land use rights as prescribed
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by law at the time of transfer: 1 copy;
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- The paper or invoice proving the payment to the state budget upon
land allocation or land lease by the State or the paper on land use rights
acquired from another organization, household or individual with regard
to the land area used for social housing construction: 1 copy.
b/ For a social housing project invested under Clause 2, Article 53
of the 2014 Housing Law, a dossier must comprise:
- A written request for refund or subtraction: 1 original;
- A competent state agency’s decision on or written approval of
investment in the project: 1 copy;
- A list of the enterprise’s or cooperative’s employees eligible to
move in the social houses, certified by a competent state agency under
the housing law: 1 copy;
- The contract or paper on transferred land use rights as prescribed
by law at the time of transfer: 1 copy;
- The paper or invoice proving the payment to the state budget upon
land allocation or land lease by the State or the paper on land use rights
acquired from another organization, household or individual with regard
to land areas used for social housing construction: 1 copy.

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 3. Time limit for refund or subtraction of the paid land use levy or
the paid money amount for transferred land use rights
a/ Within 20 days after receiving a complete and valid dossier from
the social housing project owner as prescribed in Clause 2 of this Article,
the provincial-level Department of Finance shall check and report to the
provincial-level People’s Committee for consideration and decision the
refund of the paid land use levy or the paid money amount for
transferred land use rights or subtraction thereof from financial
obligations of the project owner.
b/ Within 10 days from the date the provincial-level People’s
Committee issues a written approval of the refund of the paid land use
levy or the paid money amount for transferred land use rights or
subtraction thereof from financial obligations of the social housing
project owner, the provincial-level Department of Finance shall send a
written notice to the local Tax Department and State Treasury office for
compliance.

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Article 14b. Order and procedures for determination of payable

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land use levy when purchasers or rent-purchasers of social houses sell or
transfer such houses
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1. When a purchaser or rent-purchaser of a social house wishes to
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sell such house, he/she shall send a written request and dossier
prescribed in Clause 2 of this Article to the land registry.
2. A dossier for determination of payable land use levy upon sale of
a social house must comprise:
a/ A written request for determination of payable land use levy
upon house sale, made by the house purchaser or rent-purchaser: 1
original.
b/ The contract on house purchase and sale: 1 copy.
c/ The certificate of land use rights and ownership of houses and
land-attached assets under the land law (if any) or papers and dossiers on
the house purchase under the housing law: 1 copy.
3. The land registry shall make a slip of information transfer for
determination of land-related financial obligations and send it to the tax
agency directly managing the social-house purchaser or rent-purchaser,
enclosed with the dossier made by the social-house purchaser or rent-
purchaser under Clause 2 of this Article, for determination of payable
land use levy upon the house sale or transfer.
The slip of information transfer for determination of land-related
financial obligations of the social house purchaser or rent-purchaser shall

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be under regulations on dossiers, order and procedures for receipt and
transfer of dossiers for determination of land-related financial
obligations of land users.
4. Within 20 days after receiving a complete and valid dossier, the
tax agency shall determine payable land use levy under regulations on
sale of social houses. The issuance of a notice of payment of land use
levy and the collection of land use levy must comply with law.”
9. To amend Clauses 2 and 3, Article 15 as follows:
“2. In case a person is allocated land by the State not through
auction of land use rights and voluntarily advances a money amount for
ground clearance compensation under the approved plan, he/she will
have the advanced amount subtracted from payable land use levy
determined under such plan, with the subtracted amount not exceeding
the payable land use levy. The remaining ground clearance
compensation amount (if any), after subtracting the payable land use
levy, shall be included in the project’s investment capital.

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A dossier for subtraction of advanced ground clearance
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compensation money must comprise:

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- The compensation and ground clearance plan approved by a

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competent state agency: 1 copy;
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- Documents on and list of payments made for ground clearance
compensation: 1 original.
3. In case an investment project is allocated land by the State not
through auction in different forms, including allocation with land use
levy, allocation without land use levy, and land lease, and the investor
voluntarily advances a money amount for ground clearance
compensation under the approved plan, the subtraction of advanced
ground clearance compensation money shall be based on each type of
land area, with the ground clearance compensation amount paid for the
land area used for public purposes equally distributed for corresponding
land areas.”
10. The Minister of Finance shall guide in detail this Article.
Article 3. To amend and supplement a number of articles of Decree
No. 46/2014/ND-CP of May 15, 2014, on collection of land rental and
water surface rental
1. To amend Point a, Clause 4, and Clauses 5 and 6, Article 4 as
follows:
“4. Specific land prices determined by the direct comparison,
subtraction, income-based and surplus-based methods prescribed in the

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Government’s Decree on land prices shall be applied in the following
cases:
a/ Determination of the unit rate of land rental with annual rental
payment for the first stabilization period of such unit rate in case the
leased land is used for commercial, service, real estate business or
mining purpose; determination of the unit rate of land rental with one-off
rental payment for the entire lease term not through auction;
determination of the unit rate of land rental in case of change from
annual rental payment to one-off rental payment for the entire lease term
under Clause 2, Article 172 of the Land Law; determination of the unit
rate of land rental upon transfer of assets attached to leased land under
Clause 3, Article 189 of the Land Law; and determination of the unit rate
of land rental with annual rental payment and the unit rate of land rental
with one-off rental payment for the entire lease term upon equitization of
state enterprises shall be applied in case the area used to calculate land
rental of the land parcel or land plot is valued (according to the land
price in the land price table) at VND 30 billion or more for centrally run

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cities, VND 10 billion or more for mountainous and highland provinces,
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or VND 20 billion or more for other provinces.

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5. Specific land prices determined by the land price adjustment
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coefficient method prescribed in the Government’s Decree on land prices
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shall be applied in the following cases:
w a/ Determination of the unit rate of land rental with annual rental
payment in case the leased land is used for commercial, service, real
estate business or mining purpose; determination of the unit rate of land
rental with one-off rental payment for the entire lease term not through
auction; determination of the unit rate of land rental in case of change
from annual rental payment to one-off rental payment for the entire lease
term under Clause 2, Article 172 of the Land Law; determination of the
unit rate of land rental upon transfer of assets attached to leased land
under Clause 3, Article 189 of the Land Law; and determination of the
unit rate of land rental with annual rental payment and the unit rate of
land rental with one-off rental payment for the entire lease period upon
equitization of state enterprises shall be applied in case the area used to
calculate land rental of the land parcel or land plot is valued (according
to the land price in the land price table) at under VND 30 billion for
centrally run cities, under VND 10 billion for mountainous and highland
provinces, or under VND 20 billion for other provinces.
b/ Determination of the unit rate of land rental with annual rental
payment for the subsequent stabilization period of such unit rate for the
land parcel or land plot leased by the State for commercial, service, real
estate business or mining purpose, which is valued (according to the land

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price in the land price table) at VND 30 billion or more for centrally run
cities, VND 10 billion or more for mountainous and highland provinces,
or VND 20 billion or more for other provinces.
c/ Determination of the unit rate of land rental with annual rental
payment (except the case of renting land for commercial, service, real
estate business or mining purpose).
d/ Determination of the reserve price for auction of land use rights
for lease of land with annual rental payment.
Annually, the provincial-level People’s Committee shall prescribe
land price adjustment coefficients to be applied to the cases prescribed in
this Clause.
Land price adjustment coefficients promulgated by the provincial-
level People’s Committee shall be applied from January 1 every year.
Surveys to formulate land price adjustment coefficients shall be
conducted from October 1 every year. Expenses related to the
formulation of land price adjustment coefficients for calculation of land

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rental (including expenses for hiring consultancy organizations when
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necessary) shall be covered by the state budget under the law on the state

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budget. The selection of consultancy organizations to conduct surveys
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and formulate land price adjustment coefficients must comply with the
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bidding law.
If the provincial-level People’s Committee has not yet promulgated
the land price adjustment coefficient under regulations by the time of
determination or adjustment of the unit rate of land rental, the previous
year’s land price adjustment coefficient shall be applied to determine
payable land rental, and the provincial-level People’s Committee shall
take responsibility for any loss of state budget revenues due to its late
promulgation of the land price adjustment coefficient.”
6. Order and procedures for determination of reserve price for
auction of land use rights for lease of land or water surface
a/ The order and procedures for determination of the reserve price
for auction of land use rights in case the area of the land parcel or land
plot used to calculate land rental or water surface rental is valued
(according to the land price in the land price table) at VND 30 billion or
more for centrally run cities, VND 10 billion or more for mountainous
and highland provinces, or VND 20 billion or more for other provinces
must comply with the Government’s regulations on land prices and their
amendments and supplements (if any); the provincial-level Department
of Natural Resources and Environment shall determine specific land
prices and submit them to the local land price appraisal council with the

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provincial-level Department of Finance acting as the standing body for
appraisal and submission to the provincial-level People’s Committee for
approval.
b/ The order and procedures for determining the reserve price for
auction of land use rights in case the area of the land parcel or land
parcel used to calculate land use levy is valued (according to the land
price in the land price table) at under VND 30 billion for centrally run
cities, under VND 10 billion for mountainous and highland provinces, or
under VND 20 billion for other provinces are prescribed below:
- Within 10 days from the date a competent state agency issues a
decision on auction in accordance with the land law, the natural
resources and environment agency shall send a dossier to request
determination of the reserve price for auction of land use rights to the
same-level finance agency. A dossier of request for determination of the
reserve price must comprise:
+ A written request for determination of the reserve price, made by

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the natural resources and environment agency: 1 original;

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+ The decision on auction of land use rights issued by a competent
state agency: 1 copy;
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+ The cadastral dossier (with information on the area, location, land
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use purpose, form of land lease, land or water surface lease term, etc.): 1
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copy.
- Within 10 days after receiving a dossier for determination of the
reserve price for auction of land use rights from the natural resources and
environment agency, the finance agency shall determine the reserve
price in accordance with regulations on collection of land rental and
water surface rental, and submit it to a competent state agency
(provincial-level People’s Committee or decentralized or authorized state
agency) for approval under regulations.
If lacking grounds for determining the reserve price, within 5
working days after receiving a dossier, the finance agency shall send a
written notice to the natural resources and environment agency for
supplementation of the dossier. Within 10 days after receiving a
complete dossier, the finance agency shall complete the determination of
the reserve price.
- Pursuant to the competent state agency’s decision approving the
reserve price, the unit assigned to auction land use rights shall organize
an auction in accordance with law.
The order and procedures for re-determining the reserve price are
the same as those for initial determination of the reserve price.

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 c/ The order and procedures for determining the reserve price for
auction of use rights of land with state-owned assets built thereon must
comply with the law on management and use of public assets.”
2. To amend Clause 3, Article 7 as follows:
“3. The State shall lease water surface (sea surface) for oil and gas
exploration and exploitation activities. Contractors shall pay water
surface (sea surface) rental under law, unless there are separate
commitments between the Vietnamese Government and a foreign
government or organization under signed agreements. Sea surface rental
is prescribed below:
a/ The unit rate of sea surface rental for oil and gas exploitation
activities is the highest rate in the water surface rental bracket prescribed
in Clause 1 of this Article and shall be kept stable for 5 years as
prescribed in Clause 2, Article 14 of this Decree or according to separate
commitments between the Vietnamese Government and a foreign
government (or organization) under the signed agreement. The area

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subject to sea surface rental is the area allocated for oil and gas

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exploitation in accordance with law.

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b/ The unit rate used to calculate sea surface rental for oil and gas
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exploration activities is half of the unit rate used to calculate sea surface
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rental for oil and gas exploitation activities. Sea surface rental for oil and
gas exploration activities shall be collected in the exploration period
according to the area of sea surface under exploration.
c/ The time for water surface (sea surface) rental calculation shall
be counted from the time water surface is allocated for oil and gas
exploration and exploitation.”
3. To amend Clauses 5 and 6 of, and add Clauses 6a, 7a and 8a
to, Article 12 as follows:
“5. In case the land is used for both a purpose liable and a purpose
not liable to land rental, payable land rental shall be determined on the
basis of the land area used for each purpose.
In case the lessees of land from the State under the land law
currently use houses and land in construction works with combined use
purposes under state ownership or with areas under state management
and it is impossible to separate the land areas used by each lessee, the
land rental payable by each lessee shall be determined based on the ratio
of floor area used.
6. In case an investor that is leased land by the State with one-off
land rental payment for the entire lease term and has paid land rental in
accordance with law or acquires lawful land use rights then is required to

 Vietnam Law & Legal Forum 14

rent such land, requests adjustment of the detailed construction plan
resulting in a new land-related financial obligation (if any), he/she/it
shall pay an additional land rental into the state budget.
If a land user that has not yet fulfilled the financial obligation
related to land rental requests adjustment of the detailed construction
plan resulting in a new land-related financial obligation (if any), he/she/it
shall:
- Fully pay the land rental determined under the original detailed
construction plan plus a late-payment interest under law.
- Pay an additional land rental (if any) being the difference between
the payable land rental under the original detailed construction plan and
that under the adjusted plan which are determined at the time such
adjustment is approved by a competent state agency.
6a. In case a land user that is leased land by the State with annual
land rental payment with the area of the land parcel or land plot used to
calculate land rental valued (according to the land price in the land price

vn
table) at VND 30 billion or more for centrally run cities, VND 10 billion
.
nam
or more for mountainous and highland provinces, or VND 20 billion or

i e t
more for other provinces, implements a construction investment project
t V
u a
under the approved detailed construction plan on the leased land area
.L
w w w
(without changing the land use purpose) with a land use coefficient
(construction density, height of construction work) higher than the land
use coefficient under the plan before the project is implemented, the
provincial-level People’s Committee shall decide to increase the land
price adjustment coefficient for land rental calculation.
7a. When public non-business units that are allocated land by the
State without land use levy or are leased land with land rental exemption
for the entire lease term use part or the whole of the land area or part or
the whole of the houses and construction works for production, business,
service, lease, joint venture or cooperation under the law on management
and use of state property, they shall pay land rental as follows:
a/ If they use the whole area of land allocated or leased by the State
or land-attached assets for production, service provision, lease, joint
venture or cooperation, they shall pay land rental like economic
organizations that are leased land by the State for production and
business activities.
b/ If they use part of the land area or land-attached assets for
production, business, service, lease, joint venture or cooperation purpose,
they shall pay land rental determined on the basis of the land price in the
land price table, percentage (%) for calculation of the unit rate of land

 Vietnam Law & Legal Forum 15

rental, land price adjustment coefficient promulgated by the provincial-
level People’s Committee, and percentage (%) of the area of land or area
of houses and construction works (floor area) used for such purpose.
c/ In the case specified at Point b of this Clause, if it is impossible
to separate the area used for production, business, service, lease, joint
venture or cooperation purpose, payable land rental shall be determined
based on the area distribution coefficient. The area distribution
coefficient is the ratio of turnover from production, business, service,
lease, joint venture or cooperation activities to the total revenue estimate
of the public non-business unit approved by a competent state agency
under law.
8a. If organizations and individuals that are leased land by the State
with annual land rental payment for implementing production and
business investment projects want to return such land because they no
longer need to use it but a competent state agency is late in issuing a land
recovery decision, they are not required to pay land rental from the time
they file a document expressing their wish to return the land to the time

. vn
the competent state agency issues a land recovery decision under the

V i e nam
land law. These organizations and individuals shall fully pay land rental
t
(including late-payment interest, if any) calculated by the time they file a
u a t
document expressing their wish to return land under the land law.”
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w w w
4. To amend Clause 2 of, and add Clause 3a to, Article 13 as
follows:
“2. For a person who is leased land by the State not through auction
and has voluntarily advanced a money amount for ground clearance
compensation under the approved plan, the advanced amount shall be
subtracted from the payable land rental under such plan, with the
subtracted amount not exceeding the payable land rental. The remaining
money amount (if any) for ground clearance compensation shall be
included in the project’s investment capital.
A dossier for subtraction of ground clearance compensation money
must comprise:
- The compensation and ground clearance plan approved by a
competent state agency: 1 copy;
- Documents and a list of payments for ground clearance
compensation: 1 original.
3a. In case of land recovery, compensation and ground clearance
and lease with annual land rental collection by the State under law but
lacking state budget funds for ground clearance compensation, the
provincial-level Department of Finance shall report such to the

 Vietnam Law & Legal Forum 16

provincial-level People’s Committee for consideration and decision to
allow the land lessee to pay in advance a land rental amount equal to the
ground clearance compensation money amount under the approved plan.
The tax agency shall convert this amount into the number of years and
months during which the land lessee has paid land rental and notify such
to the land lessee. This amount must not exceed the payable land rental.”
5. To amend Clause 2, Article 17 as follows:
“2. When having the land use term extended and the land user is
liable to pay land rental, land rental shall be determined according to
land policies and land prices effective at the time of extension.
In case of land lease with annual rental payment, the stabilization
period of the unit rate of land rental shall be counted from the time a
competent state agency issues the decision extending the land lease term.
If the land lease term expires before a competent state agency issues the
decision extending the land lease term, the land user shall pay annual
land rental for the period from the date of expiration of the land lease

. vn
term to the date of issuance of such decision according to the unit rate

nam
determined on the basis of the land price in the land price table, land

t V i e t
price adjustment coefficient, and percentage (%) for calculation of the
unit rate of land rental promulgated by the provincial-level People’s
Committee.”
.L u a
w w w
6. To amend Clause 7 of, and add Clauses 9 and 10 to, Article
18 as follows:
“7. In case competent state agencies detect that the land user is
ineligible for but still enjoyed land rental or water surface rental
exemption or reduction due to the land user’s fault or use of land for a
purpose not conforming to the land lease decision or land lease contract
but the land user is not subject to land recovery under the land law or is
subject to land recovery under Point i, Clause 1, Article 64 of the Land
Law, the land user shall refund to the state budget the exempted or
reduced land rental. The refund of the exempted or reduced land rental is
prescribed below:
a/ The to-be-refunded land rental shall be determined on the basis
of the land price in the land price table, land price adjustment coefficient,
and percentage (%) for calculation of the unit rate of land rental
promulgated by the provincial-level People’s Committee at the time of
issuance of the land rental exemption or reduction decision plus a late-
payment interest on the to-be-refunded amount under the law on tax
administration applicable in each period. The land user is not required to
refund the exempted or reduced amount being geographical area-based
investment incentives.

 Vietnam Law & Legal Forum 17

 b/ The time for calculation of the late-payment interest specified at
Point a of this Clause is counted from the time the tax agency issues the
land rental exemption or reduction decision to the time the competent
state agency decides to recover the exempted or reduced land rental.
c/ The provincial-level Tax Department shall determine and report
to the provincial-level People’s Committee for decision the recovery of
exempted or reduced land rental amounts from organizations, overseas
Vietnamese and foreign-invested enterprises.
d/ The district-level Tax Branch shall determine and report to the
district-level People’s Committee for decision the recovery of exempted
or reduced land rental amounts from households and individuals.
dd/ The tax agency shall issue decisions cancelling land rental
exemption or reduction decisions in accordance with law.
9. If a person who is leased land by the State with one-off land
rental payment for the entire lease term and is exempted from the whole
land rental wishes, during the lease term, to pay such land rental (refuse

vn
to enjoy incentives), he/she shall pay a one-off land rental for the
.
nam
remaining land lease period according to the land policy and land price

i e t
applicable at the time he/she files a document expressing his/her wish to
t V
u a
pay land rental. Then, the land user will have land-related rights in the
.L
w w w
remaining land lease period as in the case of land rental payment.
10. In case the current land lessee is not entitled to land rental
exemption or reduction, or is entitled to land rental exemption or
reduction but the exemption or reduction period has expired when a
competent state agency approves the change of the land use purpose for
implementing an investment project eligible for land rental exemption or
reduction and the lease term of the land after the use purpose change is
50 years or more counting from the time of issuance of the decision on
land use purpose change, he/she shall be entitled to land rental
exemption and/or reduction under regulations.”
7. To amend Article 21 as follows:
“Article 21. Order and procedures for land rental and water surface
rental exemption or reduction
1. The land lessee shall submit a dossier for land rental exemption
or reduction to the managing tax agency or agency receiving dossiers for
settlement of land-related administrative procedures as defined in Decree
No. 43/2014/ND-CP. If the dossier is submitted to the agency receiving
dossiers for settlement of land-related administrative procedures, it shall
be transferred to the tax agency under regulations on the order and

 Vietnam Law & Legal Forum 18

procedures for receipt and transfer of dossiers for determination of land-
related financial obligations of land users.
2. Based on the dossier prescribed in Clause 3 of this Article, the
tax agency shall determine and decide on exemptible or reducible land
rental or water surface rental amount, specifically as follows:
a/ The director of a provincial-level Tax Department shall issue a
decision on land rental or water surface rental exemption or reduction for
land-renting economic organizations, foreign organizations and
individuals or overseas Vietnamese.
b/ The head of a district-level Tax Branch shall issue a decision on
land rental or water surface rental exemption or reduction for land-
renting households and individuals.
3. Dossiers for land rental exemption or reduction
a/ A dossier for land rental exemption during the capital
construction period must comprise

. vn
- A written request for land rental exemption (specifying the leased

nam
land area and land lease term; reason for exemption and exemption
period): 1 original;
t V i e t
u a
- The investment certificate, investment license, investment
.L
w w w
registration certificate or investment policy decision (unless the applicant
is exempted from such certificate, license or decision under the
investment law): 1 copy;
- The investment project approved under the investment law (unless
the applicant is granted the investment certificate, investment license,
investment registration certificate or investment policy decision under
the investment law): 1 copy;
- The project approval decision: 1 copy;
- The land lease decision issued by a competent state agency: 1
copy.
b/ A dossier for land rental exemption or reduction under the
investment law must comprise:
- A written request for land rental exemption or reduction
(specifying the leased land area and land lease term; reason for
exemption or reduction and exemption or reduction period): 1 original;
- The investment certificate, investment license, investment
registration certificate or investment policy decision (unless the applicant
is exempted from such certificate, license or decision under the
investment law or the applicant is allocated land by the State without

 Vietnam Law & Legal Forum 19

land use levy and now rents land from or is leased land by the State and
is entitled to land rental exemption or reduction): 1 copy;
- The investment project approved under the investment law (unless
the applicant is allocated land by the State without land use levy and now
changes to rent land from or is leased land by the State and is entitled to
land rental exemption or reduction): 1 copy;
- The project approval decision: 1 copy;
- The land lease decision issued by a competent state agency: 1
copy;
In case the project has an investment certificate, investment license,
investment registration certificate or investment policy decision, the
dossier is not required to comprise the investment project approved
under law (except the cases specified at Points c and d, Clause 2, Article
15 of the Law on Investment).
c/ A dossier for land rental exemption or reduction for the cases
specified at Points a, b, c and d, Clause 1, Article 18 of Decree No.
. vn
46/2014/ND-CP (which is amended and supplemented under Clause 5,

V i e t nam
Article 3 of Decree No. 135/2016/ND-CP) must comprise

.L u a t
- A written request for land rental exemption or reduction
(specifying the leased land area and land lease term; reason for

w w w
exemption or reduction and exemption or reduction period): 1 original;
- The land lease decision issued by a competent state agency: 1
copy;
- Papers proving the applicant’s eligibility for land rental exemption
or reduction: 1 copy.
d/ A dossier for land rental exemption in the operation suspension
period in force majeure events prescribed in Clause 1, Article 47 of the
2014 Law on Investment must comprise
- A written request for land rental exemption in the operation
suspension period: 1 original;
- The investment registration agency’s written certification of the
operation suspension period of the project or a competent state agency’s
written certification: 1 original;
- The land lease decision issued by a competent state agency: 1
copy.
dd/ A dossier for land rental exemption or reduction in case the
owner implements a project to build houses for lease to workers on the

 Vietnam Law & Legal Forum 20

land leased from the enterprise that operates industrial park or complex
infrastructure must comprise:
- The enterprise’s written request for land rental exemption for the
land area leased to a secondary investor for implementing a project: 1
original;
- The secondary investor’s written request for land rental exemption
for implementing the project: 1 original;
- The project formulated, appraised and approved under the
investment and housing laws: 1 copy;
- The project approval decision issued under law: 1 copy;
- The land sublease contract between the project owner and the
enterprise: 1 copy.
e/ A dossier for land rental exemption or reduction for land for
construction of scientific research institutions must comprise:
- A written request for land rental exemption or reduction

. vn
(specifying the land area for construction of laboratories; land area for

i e nam
construction of technology incubators and science and technology
t
enterprise incubators, land area for construction of experimentation
V
u a t
facilities, and land area for construction of trial production facilities): 1
.L
original;
w w w
- The certificate of the hi-tech enterprise, science and technology
enterprise or science and technology organization: 1 copy;
- The land lease decision issued by a competent state agency: 1
copy.
4. The time limit for the land lessee to submit a dossier for land
rental exemption or reduction is specified below:
a/ In case of request for land rental exemption or reduction during
the capital construction period under the investment law (except the
cases specified at Points c and d, Clause 2, Article 15 of the Law on
Investment): 20 days from the date a competent state agency signs the
land lease decision.
b/ In case of request for land rental exemption or reduction
prescribed at Points a, b, c and d, Clause 1, Article 18 of Decree No.
46/2014/ND-CP (which is amended and supplemented under Clause 5,
Article 3 of Decree No. 135/2016/ND-CP): 30 days from the time the
land lessee shifts to rent land or the time he/she/it starts enjoying land
rental exemption or reduction under the land law or another time
prescribed by the Government or Prime Minister.

 Vietnam Law & Legal Forum 21

 5. Time limit for the tax agency to issue a land rental exemption or
reduction decision or a notice of ineligibility for land rental exemption or
reduction due to lack of law-prescribed conditions
a/ Twenty days from the date of receipt of a complete and valid
dossier for land rental exemption or reduction during the capital
construction period.
b/ Thirty days from the date of receipt of a complete and valid
dossier for land rental exemption or reduction for cases eligible for
incentives under the investment law (except the cases specified at Points
c and d, Clause 2, Article 15 of the Law on Investment) and cases
specified at Points a, b, c and d, Clause 1, Article 18 of Decree No.
46/2014/ND-CP (which is amended and supplemented under Clause 5,
Article 3 of Decree No. 135/2016/ND-CP).
c/ Twenty days from the date of receipt of a complete and valid
dossier for land rental exemption or reduction for cases eligible for land
rental exemption or reduction specified at Points c and d, Clause 2,
Article 15 of the Law on Investment.
. vn
nam
d/ Twenty days from the date of receipt of a complete and valid

i e t
dossier for land rental exemption during operation suspension period
t V
u a
under Clause 1, Article 47 of the Law on Investment. The tax agency
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w w w
shall coordinate with the investment registration agency and other
agencies (when necessary) in conducting field inspections and
determining the operation suspension period and issue a land rental
exemption decision under regulations.
dd/ Twenty days from the date of receipt of a complete and valid
dossier for land rental exemption in case the owner of the project to build
houses for workers rents land in an industrial park or industrial complex
from the enterprise operating the industrial park or complex
infrastructure under the approved master plan.
6. Determination of the capital construction period eligible for land
rental exemption
a/ Based on the dossier for land rental exemption or reduction, the
tax agency shall coordinate with related agencies in determining the
capital construction period and issue a land rental exemption decision for
each investment project for 3 years at most from the date of issuance of
the land lease decision.
In case the investment certificate, investment license, investment
registration certificate or investment policy decision granted for the first
time by a competent authority under law specifies the capital
construction period (project implementation schedule), the tax agency

 Vietnam Law & Legal Forum 22

shall base itself on such certificate, license or decision to issue a land
rental exemption decision for each investment project for 3 years at most
from the date of issuance of the land lease decision.
b/ In case the land lessee does not request land rental exemption
during the capital construction period, the land rental exemption period
under the investment law shall be counted from the time of issuance of
the land lease decision. If submitting late a dossier for land rental
exemption as prescribed at Point a, Clause 2 of this Article, the land
lessee will only be entitled to land rental exemption for the remaining
incentive period (if any) counting from the time the tax agency receives
a complete dossier as prescribed, but not for the late period.
7. Determination of exemptible or reducible land rental amounts
under the investment law for inclusion in land rental exemption or
reduction decisions
a/ In case of land lease with annual land rental payment:
- If, by the time of submission of a dossier for land rental

vn
exemption or reduction, the land price for land rental calculation has
.
nam
been determined by a competent state agency under law, the exemptible

i e t
or reducible land rental amount shall be determined based on such land
t V
price.
.L u a
w w w
- If, by the time of submission of a dossier for land rental
exemption or reduction, a competent state agency has not yet determined
the land price for land rental calculation under regulations, the
exemptible or reducible land rental amount shall be determined based on
the land price in the land price table, land price adjustment coefficient,
and percentage (%) for calculation of the unit rate of land rental
promulgated by the provincial-level People’s Committee.
- In case the land lessee is entitled to 50% reduction of land rental
for the entire lease term or for a certain number of years, the reducible
land rental amount to be stated in the land rental reduction decision is the
amount determined in the stabilization period of the unit rate of land
rental at the time of issuance of this decision and shall be adjusted when
the unit rate of land rental is changed under regulations.
b/ In case of land lease with one-off land rental payment for the
entire lease term:
- If the land lessee is entitled to the whole land rental for the entire
lease term, the exemptible land rental amount to be stated in the land
rental exemption decision shall be determined under Point a of this
Clause.

 Vietnam Law & Legal Forum 23

 - If the land price for land rental calculation is determined
according to the land price adjustment coefficient method and the land
lessee is entitled to land rental exemption for a certain number of years
but, by the time he/she submits a dossier for land rental exemption, the
competent state agency has not yet determined the land price for land
rental calculation under regulations, the exemptible land rental amount to
be stated in the land rental exemption decision shall be determined as
follows:
Land price in the land Number of years
price table (x) Land eligible for land
price adjustment rental exemption Land area
Exemptible coefficient (including used for
land rental = x x
exemption during land rental
amount Term of the type of the capital calculation
land in the land price construction
table period)

. vn
- If the land price for land rental calculation is determined

nam
according to the direct comparison, income-based, subtraction or

i e t
surplus-based method and the land lessee is entitled to land rental for a
t V
.L a
certain number of years but, by the time he/she submits a dossier for land
u
rental exemption, the competent state agency has not yet determined the

w w w
land price for land rental calculation under regulations, the tax agency
shall transfer information on land rental exemption period to the natural
resources and environment agency for determination of the land price for
one-off land rental calculation corresponding to the period subject to
land rental. The exemptible land rental to be stated in the land rental
exemption decision shall be determined as follows:
Land price in the land Number of years
price table (x) Land eligible for land
price adjustment rental exemption Land area
Exemptible
coefficient (including used for
land rental = x x
exemption during land rental
amount
Period subject to land the capital calculation
rental construction
period)

The period subject to land rental is the land lease period minus (-)
the period of land rental exemption (including exemption during the
capital construction period).
- If the land lessee is exempted from land rental for a certain
number of years but, by the time he/she submits a dossier for land rental

 Vietnam Law & Legal Forum 24

exemption, the competent state agency has determined the land price for
land rental calculation for the entire lease term under regulations (not
taking into account the land rental exemption period), the exemptible
land rental amount to be included in the payable land rental (already
determined) and stated in the land rental exemption decision shall be
determined as follows:
Land price for Number of years
land rental eligible for land Land area
Exemptible
calculation rental exemption used for
land rental = x x
(including exemption land rental
amount Land lease during the capital calculation
term construction period)

8. To amend and supplement Clause 3 of, and add Clause 5a to,

Article 24 as follows:
“3. Land rental or water surface rental in case of lease of land or
water surface with annual rental payment shall be paid in 2 installments:

. vn
For the first installment, at least 50% of the rental amount shall be paid

nam
before May 31; for the second installment, the remainder shall be paid

t V i t
before October 31 every year. If the period of determination of the
e
obligation to pay land rental or water surface rental in the first year is

.L u a
counted from October 31 through December 31 of a year, the tax agency
w w
shall issue a notice of payment of land rental or water surface rental for
w
the remaining period of the year and the time limit for rental payment for
the first year is 30 days from the date such notice is signed. Past the time
limit for payment of land rental or water surface rental for each payment
period stated in the tax agency’s notice, the lessee shall pay a late-
payment interest on the unpaid rental amount at the rate prescribed by
the law on tax administration.”
“5a. In case the lessee is leased land or water surface by the State
before July 15, 2014, and is liable to retrospectively pay land rental or
water surface rental for the land use period
a/ Within 30 days from the date the tax agency signs the notice of
retrospective collection of land rental or water surface rental, the lessee
shall pay 50% of land rental as notified.
b/ Within the next 60 days, the lessee shall pay the remaining 50%
of land rental or water surface rental as notified.
c/ Past the time limits specified at Points a and b of this Clause, if
the lessee has not fully paid land rental notified by the tax agency,
he/she/it shall pay a late-payment interest on the unpaid rental amount at
the rate prescribed by the law on tax administration.”

 Vietnam Law & Legal Forum 25

 9. To add the following Clauses 5, 6, 7 and 8 to Article 32:
“5. In case a state enterprise is officially transformed into a joint-
stock company before July 1, 2014, but is subject to adjustment of the
unit rate of land rental, finalization of temporarily paid land rental and
retrospective payment of payable land rental under Point b, Clause 4,
Article 32 of Decree No. 46/2014/ND-CP:
a/ If, by the time the tax agency issues a notice of retrospective
collection of land rental payable by the enterprise under regulations, the
competent state agency has not yet finalized and transferred capital and
assets to the company, the company shall pay the retrospective land
rental amount into the state budget. Such amount shall be handled under
regulations on finalization and transfer of capital and assets to joint-stock
companies under regulations.
b/ If, by the time the tax agency issues a notice of retrospective
collection of payable land rental under regulations, the competent state
agency has finalized and transferred capital and assets to the company

. vn
under regulations on equitization of state enterprises, the company is not

nam
required to pay the land rental amount retrospectively payable by the

t V i e t
enterprise under Point b, Clause 4, Article 32 of Decree No.

the
.L a
46/2014/ND-CP by the time the enterprise is officially transformed into
u
w w
joint-stock company.
w 6. In case of land lease by the State with annual land rental payment
and it is in the stabilization period of the unit rate of land rental, if the
provincial-level People’s Committee issues a decision to lower the
percentage (%) for calculation of the unit rate of land rental or land price
adjustment coefficient to remove difficulties for enterprises, the adjusted
percentage (%) or coefficient shall be applied from the effective date of
such decision and for the remaining time of the stabilization period of
the unit rate of land rental. Upon the expiration of this period, the unit
rate of land rental shall be adjusted according to the land policy and land
price applicable at the time of adjustment.
7. Handling of water surface (sea surface) rental for still effective
contracts on oil and gas exploration and exploitation which were signed
before July 1, 2017:
a/ For contracts under which the parties have agreed on payment of
sea surface rental, contractors shall pay rental under the signed contracts.
If the contracts state that Vietnam Oil and Gas Group (PVN) is
responsible for refunding to contractors the amounts paid from the
contractors’ accounts for tax amounts and other payable amounts

 Vietnam Law & Legal Forum 26

(including sea surface rental), PVN shall pay sea surface rental or refund
the sea surface rental amount paid by contractors.
b/ For oil and gas contracts which state that contractors are
exempted from all taxes and other payable amounts (in any name) or sea
surface rental is not included in the financial obligations to be performed
by contractors under the petroleum law, contractors are not required to
pay sea surface rental.
c/ For contracts signed after the model contract issued together with
the Government’s Decree No. 33/2013/ND-CP of April 22, 2013,
contractors are not required to pay sea surface rental. When these
contracts expire and are extended under the petroleum law, contractors
shall pay sea surface rental under regulations effective at the time of
extension.
8. In case investors paid the ground clearance compensation amount
under the approved plan (even in case they reach agreement on
compensation or acquire land on their own) under law before July 1,

. vn
2004, and were leased land by the State after this date, the land-related

nam
compensation amount under the approved plan or value of land use

t V i e t
rights according to the purpose of lawfully transferred land as

.L a
determined and approved by a competent state agency (in case investors
u
reach agreement on compensation or acquire land on their own) at the
w w
time of agreement or acquisition (which is distributed for the remaining
w
land lease period corresponding to the area subject to land rental not yet
accounted as production and business expense) may be subtracted from
the payable land rental, with such amount or value not exceeding the
payable land rental. The subtracted amount shall be converted into a
period during which annual land rental has been paid. The unit rate of
land rental used for conversion must comply with land policies and land
prices applicable from January 1, 2016.”
10. The Minister of Finance shall guide in detail in Article.
Article 4. Effect
1. This Decree takes effect on January 1, 2018.
2. To annul Article 7.9 of the model contract issued together with
the Government’s Decree No. 33/2013/ND-CP of April 22, 2013.
3. Ministers, heads of ministerial-level agencies, heads of
government-attached agencies, and chairpersons of provincial-level
People’s Committees shall implement this Decree.-

 Vietnam Law & Legal Forum 27

 On behalf of the Government
Prime Minister
NGUYEN XUAN PHUC

. vn
V i e t nam
.L u a t
w w w

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