Decree No. 76/2025/ND-CP dated April 01,2025 on regarding elaboration of Resolution No. 170/2024/QH15 on specific mechanisms and policies to remove difficulties and obstacles to projects and land specified in inspection and audit conclusions and judgments in Ho Chi Minh city, Da Nang city and Khanh Hoa province

DECREE

REGARDING ELABORATION OF RESOLUTION NO. 170/2024/QH15 DATED NOVEMBER 30, 2024 OF THE NATIONAL ASSEMBLY ON SPECIFIC MECHANISMS AND POLICIES TO REMOVE DIFFICULTIES AND OBSTACLES TO PROJECTS AND LAND SPECIFIED IN INSPECTION AND AUDIT CONCLUSIONS AND JUDGMENTS IN HO CHI MINH CITY, DA NANG CITY AND KHANH HOA PROVINCE

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

Pursuant to the Land Law dated January 18, 2024; Law on Amendments to the Land Law No. 31/2024/QH15, Housing Law No. 27/2023/QH15, Law on Real Estate Trading No. 29/2023/QH15 and Law on Credit Institutions No. 32/2024/QH15 dated June 29, 2024;

Pursuant to Resolution No. 170/2024/QH15 dated November 30, 2024 of the National Assembly on specific mechanisms and policies to remove difficulties and obstacles to projects and land specified in inspection and audit conclusions and judgments in Ho Chi Minh City, Da Nang City and Khanh Hoa Province;

At the request of the Minister of Agriculture and Environment;

The Government promulgates a Decree on elaboration of Resolution No. 170/2024/QH15 dated November 30, 2024 of the National Assembly on specific mechanisms and policies to remove difficulties and obstacles to projects and land specified in inspection and audit conclusions and judgments in Ho Chi Minh City, Da Nang City and Khanh Hoa Province.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Decree elaborates Resolution No. 170/2024/QH15 dated November 30, 2024 of the National Assembly on specific mechanisms and policies to remove difficulties and obstacles to projects and land specified in inspection and audit conclusions and judgments in Ho Chi Minh City, Da Nang City and Khanh Hoa Province (hereinafter referred to as Resolution No. 170/2024/QH15). To be specific:

a) Clause 1 and point a, clause 3, Article 3 on the adjustment of land use term stated in the issued certificates of land use rights (LURs), certificates of land use rights, ownership of houses and other property on land (hereinafter referred to as "certificate") in Da Nang City;

b) Article 6 on the issuance of certificates of LURs and ownership of property on land after the investor is granted a permission for continued land use for the project located at No. 39 - 39B Ben Van Don, Ward 12, District 4, Ho Chi Minh City;

c) Article 4 on the sequence of review and finalization of procedures and eligibility requirements for continued land use, re-determination of land prices, and collection of land use levies and land rents with respect to 13 projects in Da Nang City;

c) Article 5 on the sequence of review of eligibility for continued land use, determination of land prices, and calculation of land use levies and land rents with respect to 11 projects in Khanh Hoa Province;

dd) Article 7 on the sequence of determination of land prices applicable to 16 projects in Da Nang City;

e) Article 8 on the sequence of determination of land prices, calculation of land use levies and land rents with respect to projects in Ho Chi Minh City;

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

2. After certificates of LURs and ownership of property on land are issued to land users, or the land use term stated in certificates is adjusted in accordance with Resolution No. 170/2024/QH15 and this Decree, the management and use of land shall comply with land laws.

Article 2. Regulated entities

This Decree applies to regulatory agencies, land users, organizations and individuals involved in projects and land specified in inspection and audit conclusions and judgments in Ho Chi Minh City, Da Nang City and Khanh Hoa Province as prescribed in clause 1 of this Article.

Chapter II

SPECIFIC PROVISIONS

Section 1. Specific provisions on issuance of certificates of LURs and ownership of property on land

Article 3. Sequence of adjustment of land use term stated in the issued certificates in Da Nang City as prescribed in Article 3 of Resolution No. 170/2024/QH15

1. In case a violation(s) against the use term of land for business and production stated in the issued certificates in Da Nang City arises, the land use term must be adjusted to 50 years in accordance with clause 1 and point a, clause 3, Article 3 of Resolution No. 170/2024/QH15.

2. Within 20 days from the effective date of this Decree, the Department of Natural Resources and Environment shall issue a decision announcing the list of certificates falling under the cases specified in clause 1 of this Article, including the names of land users, owners of property on land, certificate serial numbers, and numbers in the Certificate issuing book.

3. Within 05 days from the date on which the decision specified in clause 1 of this Article is issued, the Land Registration Office shall:

a) Update the cadastral dossiers and land database for monitoring and management;

b) Send notifications to land users and owners of property on land to carry out the procedures for adjustment of the land use term stated in their issued certificates via public postal services. If there is no recipient of notification, the certificate shall be added to a list prepared for monitoring and management;

Announce the serial numbers and numbers in the Certificate issuing book of certificates falling under cases specified in clause 2 of this Article on mass media. The announcement shall be made three times, each 30 days apart;

Send notifications and lists of serial numbers and numbers in the Certificate issuing book of certificates specified clause 2 of this Article to the Department of Justice, local notarial practice organizations, People's Committees of districts/communes where the land is located, and relevant agencies, organizations, and parties (if any) for reference when carrying out the procedures concerning the issued certificates.

4. After receiving a notification specified in clause 3 of this Article, the adjustment of land use term stated in the issued certificates shall be carried out as follows:

a) The land user or owner of property on land, or secured creditor (hereinafter referred to as “applicant”) shall submit an application either directly or via public postal services to the Land Registration Office or its branch. Such application includes the issued certificate and the application form for changes in land and property on land (using Form No. 11/DK issued together with Decree No. 101/2024/ND-CP);

b) The Land Registration Office or its branch shall issue an application receipt and appointment note using Form specified in the Government's Decree on the application of single-window system, interlinked single-window system in settlement of administrative procedures; correct and update the retrieval of the issued certificate and issuance of a new one in the cadastral dossier and land database; record the phrase "Adjustment of land use term until [dd/mm/yyyy] in accordance with Resolution No. 170/2024/QH15 dated November 30, 2024, of the National Assembly” in the “Changes and Legal Bases” column of the certificate with aiming to confirm the adjustment of the land use term to 50 years; and issue the certificate to the applicant.

In case the land user or owner of property on land applies for a new certificate of LURs and ownership of property on land, the land use term stated in the newly issued certificate shall be 50 years in accordance with Article 3 of Resolution No. 170/2024/QH15. The information stated in such certificate shall comply with Circular No. 10/2024/TT-BTNMT.

In the event of inheritance of LURs or property in land, or in case a contract or document for conveyance, donation or capital contribution by LURs or property on land is available and notarized or authenticated before the issuance of the notification specified in point d, clause 3 of this Article, the Land Registration Office or its branch shall receive and process the application for registration of changes in land and property on land in accordance with land laws and simultaneously adjust the land use term to 50 years in accordance with clause 1 and point a, clause 3, Article 3 of Resolution No. 170/2024/QH15; the parties are not required to re-carry out inheritance procedures or re-sign another contract or document.

 In case the investor has not yet made investment in the project or used land but has been granted a land use extension in accordance with the Land Law 2024, the land use term shall be adjusted to 50 years from the date on which the competent authority issues the construction permit or from the commencement date of construction (as determined by the Da Nang City People's Committee) in cases where no construction permit in accordance with construction law is required.

c) The procedures under this clause shall be carried out 05 working days from the date of receipt of a valid application in accordance with point a of this clause;

d) The applicant is not required to pay any fees or charges for the procedures specified in this clause.

5. With regard to LURs or ownership of property on land that are/is mortgaged, the following regulations shall apply:

a) In case the land user or ownership of property on land applies for the deregistration of the mortgage, the Land Registration Office or its branch shall simultaneously adjust the land use term stated in the issued certificate to 50 years in accordance with clause 1 and point a, clause 3, Article 3 of Resolution No. 170/2024/QH15;

b) In case the disposal of collateral in accordance with the law is required, the in-charge party shall submit the certificate to the Land Registration Office or its branch to adjust the land use term as prescribed in clause 4 of this Article. The certificate shall be submitted before or simultaneously with the disposal of collateral. Prior to the disposal of collateral, the in-charge party shall send a notification of such disposal to the mortgagor and other relevant parties;

c) In case collateral has been disposed of before the effective date of this Decree but changes in land and property on land has not been registered, the Land Registration Office or its branch shall receive and process the application for registration of changes in land and property on land and simultaneously adjust the land use term stated in the issued certificate to 50 years in accordance with clause 1 and point a, clause 3, Article 3 of Resolution No. 170/2024/QH15.

6. With regard to cases of reissuance or replacement of certificates due to fading, smudging, tearing, damage, or loss:

a) The procedures for reissuance or replacement of the certificate shall comply with Decree No. 101/2024/ND-CP ;

b) The land use term stated in the reissued or replaced certificate shall be 50 years in accordance with Article 3 of Resolution No. 170/2024/QH15. The information stated in the certificate shall comply with Circular No. 10/2024/TT-BTNMT.

Article 4. Issuance of certificates in cases of use of land, ownership of houses, construction works of the project located at No. 39 - 39B Ben Van Don, Ward 12, District 4, Ho Chi Minh City specified in Article 6 of Resolution No. 170/2024/QH15;

After the investor is granted a permission for continued land use in accordance with Article 6 of Resolution No. 170/2024/QH15, the issuance of a certificate to the investor or receiver of conveyed LURs or ownership of houses and construction works shall comply with the provisions of Decree No. 101/2024/ND-CP. In case the content of the land disposal decision in a legally effective judgment of the Court differs from that specified in Article 6 of Resolution No. 170/2024/QH15, such legally effective judgment shall apply.

Section 2. SPECIFIC PROVISIONS ON THE SEQUENCE OF REVIEW AND FINALIZATION OF PROCEDURES AND ELIGIBILITY REQUIREMENTS FOR CONTINUED LAND USE, RE-DETERMINATION OF LAND PRICES, AND COLLECTION OF LAND USE LEVIES AND LAND RENTS

Article 5. Sequence of review and finalization of procedures and eligibility requirements for continued land use, re-determination of land prices, and collection of land use levies and land rents with respect to 13 projects in Da Nang City specified in Article 4 of Resolution No. 170/2024/QH15

1. Sequence of review and finalization of procedures:

a) The Department of Agriculture and Environment shall take charge of and cooperate with relevant specialized agencies at the same level in reviewing and finalizing the project's procedures concerning investment, construction, environment, marine and islands, forestry, and land in accordance with the laws in effect at the time of implementation of Resolution No. 170/2024/QH15;

b) Specialized agencies under the People’s Committee of Da Nang City shall conduct reviews, physical inspections, and provide advice within their jurisdiction or as assigned by the People’s Committee, and send reports on the results of review and finalization of procedures to the Department of Agriculture and Environment;

c) The Department of Agriculture and Environment shall compile the results of review and finalization of procedures and send a summary report to the People’s Committee of Da Nang City;

d) The People’s Committee of Da Nang City shall consider and make a decision on further review of eligibility according to the sequence, procedures specified in Clause 2 of this Article if the project's procedures concerning investment, construction, environment, marine and islands, forestry, and land have been finalized as required by law at the time of implementation of Resolution No. 170/2024/QH15.

In case the change in the form of the project's land allocation or lease is required, the review sequence shall be carried out in a similar manner with that specified in Article 51 of Decree No. 102/2024/ND-CP.

In case the allocated or leased land area of the project covers forest land, which requires use repurposing of forest lands for project execution, but a decision on use repurposing has not yet been issued as per forestry laws at the time of land allocation or lease, the People’s Committee of Da Nang City shall, in lieu of issuing a decision on use repurposing of forest land upon the finalization of the project dossier, assign relevant agencies or organizations to fulfill the obligation of reforestation in accordance with forestry laws.

dd) Tasks specified in this clause must be completely performed within 12 months from the effective date of this Decree, except in cases of modification and supplementation of the project's dossier within the Prime Minister’s decision jurisdiction.

2. Sequence of review of eligibility for continued land use:

a) The Department of Agriculture and Environment shall take charge of and cooperate with relevant agencies to review the eligibility requirements specified in point a, clause 1 and point a, clause 2 Article 4 of Resolution No. 170/2024/QH15 for each project, which include conformity with land use planning or urban planning (general planning or zoning planning) that has been approved in accordance with law; no violations against the approved land use planning for land used for national defense and security purposes, or the planning of the three forest types (or forestry planning); and the investor’s capacity to execute the project;

b) The Department of Agriculture and Environment shall compile the assessment results and submit a dossier to the People’s Committee of Da Nang City for review and assessment of the eligibility for continued land use of each project. The dossier shall include a proposal, a draft decision on assessment of the eligibility for continued land use, and opinions of relevant agencies;

c) Within 05 working days from the date of receiving the dossier submitted by the Department of Agriculture and Environment, the People’s Committee of Da Nang City shall consider and issue a decision on meeting the eligibility for continued land use of the project and send it to the Department of Agriculture and Environment;

d) The tasks specified this clause must be performed within 06 months from the date on which the People’s Committee of Da Nang City issues a decision permitting the continued review of the project's eligibility for continued land use as prescribed at point d, clause 1 of this Article.

3. In case the People’s Committee of Da Nang City confirm that the project is ineligible for continued land use after conducting the review in accordance with clause 2 of this Article, land shall be expropriated under the sequence, procedures similar to those for land expropriation due to violations against land laws.

4. The selection of land valuation methods and the sequence of application therefor for projects falling under cases specified in point c, clause 2, Article 4 of Resolution No. 170/2024/QH15 shall comply with the following regulations:

a) In cases where the State allocated land or granted permission for land use repurposing from February 27, 2006 to before July 1, 2014, Decree No. 123/2007/ND-CP and Circular No. 145/2007/TT-BTC shall apply;

b) In cases where the State allocates land or grants permission for land use repurposing from July 1, 2014 to before the effective date of this Decree, Article 9 of Decree No. 71/2024/ND-CP shall apply;

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

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

dd) The specific land prices in the cases specified in points a, b, c, and d of this clause shall be re-determined under the sequence, procedures specified in Decree No. 71/2024/ND-CP .

5. When determining land prices for projects specified at point c, clause 2, Article 4 of Resolution No. 170/2024/QH15 under the land price list, if the price of the land plot or land zone to be valued is not included in the land price list, the Department of Agriculture and Environment shall, based on the specific local conditions and the land prices in the land price list of the zone or location with the similar infrastructure conditions, determine and submit the land prices to the People's Committee of Da Nang City for decision.

6. After obtaining a decision on specific land prices, the next steps shall follow points dd, e, g, h, i, and k, clause 2, Article 44 of Decree No. 102/2024/ND-CP. The land use levies or land rents payable shall be calculated as follows:

a) Land use levies or land rents payable = (land use levies or land rents after re-determination of land prices) (-) (land use levies or land rents paid before the effective date of Resolution No. 170/2024/QH15);

b) In cases where land use levies or land rents after re-determination of land prices are less than the those previously paid, the investor shall be deemed to have fulfilled its land-related financial obligations, and the State shall not refund the difference.

Article 6. Sequence of review of eligibility for continued land use, determination of land prices, and calculation of land use levies and land rents with respect to 11 projects in Khanh Hoa Province specified in Article 5 of Resolution No. 170/2024/QH15

1. Sequence of review of eligibility for continued land use to execute the projects specified in point a, clause 1 and point a, clause 2, Article 5 of Resolution No. 170/2024/QH15:

a) The Department of Agriculture and Environment shall take charge of and cooperate with relevant agencies to review the eligibility requirements specified in point a, clause 1 and point a, clause 2, Article 5 of Resolution No. 170/2024/QH15 for each project, which include conformity with the approved land use planning or urban planning (general planning or zoning planning); no violations against the land use planning for land used for national defense and security purposes; and the investor’s capacity to execute the project;

b) The Department of Agriculture and Environment shall compile the assessment results and submit a dossier to the People’s Committee of Khanh Hoa Province for review and assessment of the eligibility for continued land use of each project. The dossier shall include a proposal, a draft decision on assessment of the eligibility for land use maintenance, and opinions of relevant agencies;

c) Within 05 working days from the date of receiving the dossier submitted by the Department of Agriculture and Environment, the People’s Committee of Khanh Hoa Province shall consider and issue a decision on meeting the eligibility for continued land use of the project and send it to the Department of Agriculture and Environment;

d) Tasks specified in this clause must be completely performed within 12 months from the effective date of this Decree.

2. In case the People’s Committee of People’s Committee of Khanh Hoa Province confirm that the project is ineligible for continued land use after conducting the review in accordance with clause 1 of this Article, land shall be expropriated under the sequence, procedures similar to those for land expropriation due to violations against land laws.

3. The selection of land valuation methods and the sequence of application therefor for projects falling under cases specified in point b, clause 1, point b, clause 2, Article 5 of Resolution No. 170/2024/QH15 shall comply with the following regulations:

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

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

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

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

dd) The specific land prices in the cases specified in points a, b, c, and d of this clause shall be re-determined under the sequence, procedures specified in Decree No. 71/2024/ND-CP .

4. After obtaining a decision on specific land prices, the next steps shall follow points dd, e, g, h, i, and k, clause 2, Article 44 of Decree No. 102/2024/ND-CP. The land use levies or land rents payable shall be calculated as follows:

a) Land use levies or land rents payable = (land use levies or land rents after re-determination of land prices) (-) (land use levies or land rents paid before the effective date of Resolution No. 170/2024/QH15);

b) In cases where land use levies or land rents after re-determination of land prices are less than the those previously paid, the investor shall be deemed to have fulfilled its land-related financial obligations, and the State shall not refund the difference.

Article 7. Sequence of determination of land prices applicable to 16 projects in Da Nang City specified in Article 5 of Resolution No. 170/2024/QH15

1. The selection of land valuation methods and the sequence of application therefor for projects falling under cases specified in clauses 2 and 4, Article 7 of Resolution No. 170/2024/QH15 shall comply with the following regulations:

a) In cases where the State allocated land or granted permission for land use repurposing from February 27, 2006 and before July 1, 2014, Decree No. 123/2007/ND-CP and Circular No. 145/2007/TT-BTC shall apply;

b) In cases where the State allocates land or grants permission for land use repurposing from July 1, 2014 to before the effective date of this Decree, Article 9 of Decree No. 71/2024/ND-CP shall apply;

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

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

dd) The specific land prices in the cases specified in points a, b, c, and d of this clause shall be re-determined under the sequence, procedures specified in Decree No. 71/2024/ND-CP .

2. When re-determining land prices for projects specified at clauses 1 and 3, Article 7 of Resolution No. 170/2024/QH15 under the land price list, if the price of the land plot or land zone to be valued is not included in the land price list, the Department of Agriculture and Environment shall, based on the specific local conditions and the land prices in the land price list of the zone or location with the similar infrastructure conditions, determine and submit the land prices to the People's Committee of Da Nang City for decision.

3. After obtaining a decision on specific land prices, the next steps shall follow points dd, e, g, h, i, and k, clause 2, Article 44 of Decree No. 102/2024/ND-CP. The land use levies or land rents payable shall be calculated as follows:

a) Land use levies or land rents payable = (land use levies or land rents after re-determination of land prices) (-) (land use levies or land rents paid before the effective date of Resolution No. 170/2024/QH15);

b) In cases where land use levies or land rents after re-determination of land prices are less than the those previously paid, the investor shall be deemed to have fulfilled its land-related financial obligations, and the State shall not refund the difference.

Article 8. Sequence of determination of land prices, calculation of land use levies in respect to projects in Ho Chi Minh City specified in Article 8 of Resolution No. 170/2024/QH15

1. The selection of land valuation methods and the sequence of application therefor for projects falling under cases specified in Article 8 of Resolution No. 170/2024/QH15 shall comply with the following regulations:

a) The specific land price as of March 30, 2018 for calculation of land use levies for the land area corresponding to land use levies that the investor of the project on construction of 1.330 apartments has provisionally paid to the regulatory agency as prescribed in point a, clause 1, Article 8 of Resolution No. 170/2024/QH15 shall be determined in accordance with Decree No. 44/2014/ND-CP and Circular No. 36/2014/TT-BTNMT .

b) The specific land price as of December 11, 2020 for calculation of land use levies for the land area for which the investor of the project on construction of 1.330 apartments have not yet paid land use levies as prescribed in point b, clause 1, Article 8 of Resolution No. 170/2024/QH15 shall be determined in accordance with Decree No. 44/2014/ND-CP and Circular No. 36/2014/TT-BTNMT ;

c) The specific land price as of November 20, 2008 for calculation of land use levies, land rents for the 30,2-hectare plot of land in Binh Khanh ward specified in point a, clause 2, Article 8 of Resolution No. 170/2024/QH15 shall be determined in accordance with Decree No. 123/2007/ND-CP and Circular No. 145/2007/TT-BTC ;

d) The specific land price as of April 18, 2017 for calculation of land use levies, land rents for the 30,1-hectare plot of land in Nam Rach Chiec specified in point b, clause 2, Article 8 of Resolution No. 170/2024/QH15 shall be determined in accordance with Decree No. 44/2014/ND-CP Circular No. 36/2014/TT-BTNMT ;

dd) The specific land prices for cases specified in points a, b, c, and d of this clause shall be determined under the sequence, procedures specified in Decree No. 71/2024/ND-CP .

2. After land prices are determined in accordance with clause 1 of this Article, land use levies for the project on construction of 1.330 apartments as prescribed in point a, clause 1, Article 8 of Resolution No. 170/2024/QH15 shall be calculated under the following sequence:

a) The land area corresponding to land use levies that the investor has provisionally paid to the regulatory agency shall be determined by the following formula:

Where:

S_TN: land area corresponding to land use levies that the investor has provisionally paid to the regulatory agency as of March 30, 2018;

T_TN: land use levies provisionally paid by the investor;

G₂₀₁₈: Land price as of March 30, 2018.

b) Land use levies to be additionally paid by the investor shall be calculated by the following formula:

T_BS = (S_DO - S_TN) x G₂₀₂₀

Where:

T_BS: land use levies to be additionally paid by the investor;

S_DO: homestead land area of the project on construction of 1.330 apartments as prescribed in point a, clause 1, Article 8 of Resolution No. 170/2024/QH15;

S_TN: land area corresponding to land use levies that the investor has provisionally paid to the regulatory agency as of March 30, 2018;

G₂₀₂₀: Land price as of December 11, 2020.

c) In cases where land use levies calculated in accordance with this Article are less than the those provisionally paid by the investor, the investor shall be deemed to have fulfilled its land-related financial obligations, and the State shall not refund the difference.

d) After calculation of land use levies in accordance with points a and b of this clause, the next steps shall follow points dd, e, g, h, i, and k, clause 2, Article 44 of Decree No. 102/2024/ND-CP.

3. After land prices are determined in accordance with clause 1 of this Article, land use levies for the 30,1-hectare plot of land in Nam Rach Chiec specified in point b, clause 2, Article 8 of Resolution No. 170/2024/QH15 shall be calculated under the following sequence:

a) Determine the investor's investment costs of the 30,2-hectare plot of land in Binh Khanh ward, which include costs for recompense, provision of assistance, and construction investment (hereinafter referred to as T_TDC);

b) Determine the LUR value of the 30,1-hectare plot of land in Nam Rach Chiec as of November 20, 2008 (hereinafter referred to as T_{BT 2008});

b) Determine the LUR value of the 30,1-hectare plot of land in Nam Rach Chiec as of November 20, 2008 (hereinafter referred to as TBT 2008) by the following formula:

In cases where K is more than or equal to 1, the investor shall be deemed to have fulfilled its land-related financial obligations, and the State shall not refund the difference if K is more than 1. The calculation of additional land use levies and land rents as prescribed in points d, dd and e of this clause is not required.

d) Determine the land area over which the investor has already held land use rights within the 30,1-hectare plot of land by the following formula:

S_GD1 = K x S_GD

S_TD1 = K x S_TD

Where:

S_GD1: land area eligible to be allocated by the State with land levy payment under a decision of the a competent authority, within the 30,1-hectare plot of land, over which the investor has already held land use rights;

S_TD1: land area eligible to be leased out by the State under one-off arrangement under a decision of the a competent authority, within the 30,1-hectare plot of land, over which the investor has already held land use rights;

S_GD: land area eligible to be allocated by the State with land levy payment under a decision of the a competent authority within the 30,1-hectare plot of land;

S_TD: land area eligible to be leased out by the State under one-off arrangement under a decision of the a competent authority within the 30,1-hectare plot of land;

d) Determine the land area over which the investor has not yet held land use rights (has not yet paid land use levies, land rents within the 30,1-hectare plot of land by the following formula:

S_GD2 = S_GD - S_GD1

S_TD2 = S_TD - S_TD1

Where:

S_GD2: land area eligible to be allocated by the State with land levy payment under a decision of the a competent authority, within the 30,1-hectare plot of land, over which the investor has not yet held land use rights;

S_TĐ2: land area eligible to be leased out by the State under one-off arrangement under a decision of the a competent authority, within the 30,1-hectare plot of land, over which the investor has not yet held land use rights;

e) Calculate land use levies, land rents to be additionally paid by the investor as of April 18, 2017 by the following formula:

T_GDBS = S_GD2 x G_GD

T_TDBS = S_TD2 x G_TD

T_Total = T_GDBS + T_TDBS

Where:

T_GDBS: land use levies to be additionally paid by the investor as of April 18, 2017;

T_TDBS: land rents to be additionally paid by the investor as of April 18, 2017;

G_GD: land price for calculation of land use levies as determined in point d, clause 1 of this Article (as of April 18, 2017);

G_TD: land price for calculation of land rents as determined in point d, clause 1 of this Article (as of April 18, 2017);

T_Total: the total of land use levies and land rents to be additionally paid by the investor on the basis of the land price as of April 18, 2017.

d) After calculation of land use levies in accordance with this clause, the next steps shall follow points dd, e, g, h, i, and k, clause 2, Article 44 of Decree No. 102/2024/ND-CP.

Chapter III

IMPLEMENTATION PROVISIONS

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

1. The People’s Committees of Ho Chi Minh City, Da Nang City, and Khanh Hoa Province shall:

a) Take full responsibility for the accuracy, completeness, and truthfulness of the documents, data, and information submitted to the National Assembly and the Government, in comparison with the conclusions of competent authorities prior to the implementation of Resolution No. 170/2024/QH15 and this Decree;

b) Take responsibility for the results of review of the project legality and the eligibility for project execution, the results of review, re-determination of land prices and re-calculation of land use levies and land rents in accordance with Resolution No. 170/2024/QH15 and this Decree;

c) Conduct inspections and examinations on the implementation of Resolution No. 170/2024/QH15 and this Decree; prevent disputes, complaints, lawsuits; fail to legalize violations, prevent new violations, policy profiteering, profiteering of interests of a particular group, loss and waste; and report to the Ministry of Agriculture and Environment on the implementation results of Resolution No. 170/2024/QH15 and this Decree.

2. During the implementation of Resolution No. 170/2024/QH15 and this Decree, the People's Committee of Ho Chi Minh City, the People's Committee of Da Nang City and the People's Committee of Khanh Hoa province shall proactively request the State Audit Office of Vietnam to conduct audits on determination of land prices and calculation of land use levies and land rents in accordance with law to promptly ensure continued land use and continued project execution in accordance with Resolution No. 170/2024/QH15 and this Decree.

3. In case where there are changes in administrative addresses at any level during execution of projects listed in Appendix enclosed with Resolution No. 170/2024/NQ15, the People's Committee of Ho Chi Minh City, the People's Committee of Da Nang City and the People's Committee of Khanh Hoa province shall update new addresses into the project file.

Article 10. Entry into force

This Decree comes into force from April 1, 2025.

Article 11. Responsibility for implementation

Ministers, Directors of ministerial agencies, Directors of governmental agencies, Chairpersons of the People's Committee of Ho Chi Minh City, the People's Committee of Da Nang City and the People's Committee of Khanh Hoa province, and relevant organizations and individuals shall implement this Decree./.