Decision No. 21/2008/QD-TTg Amending and Supplementing Certain Provisions of the Regulation on the Operation of Van Phong Economic Zone issued together with Decision No. 92/2006/QD-TTg dated April 25, 2006.

 Pursuant to …;

Regarding amendments and supplements to certain provisions of the Regulation on the operation of Van Phong Economic Zone issued together with Decision No. 92/2006/QĐ-TTg

dated April 25, 2006

April 25, 2006

PRIME MINISTER

Based on the Law on the Organization of the Government dated December 25, 2001;
Pursuant to Resolution No. 39/NQ-TW dated August 16, 2004 of the Politburo;
The Prime Minister issues this Decision amending and supplementing certain Articles of Decision No.148/2004/QĐ-TTgdated August 13, 2004 of the Government on the main directions for economic and social development of the Central Key Economic Region until 2010 and vision until 2020;
Pursuant to the Regulation on the operation of Van Phong Economic Zone issued together with Decision No.92/2006/QĐ-TTgdated April 25, 2006 of the Prime Minister;
Upon the proposal of the Minister of Planning and Investment and the Chairman of the People's Committee of Khanh Hoa Province,

DECISION:

Clause 4 of Article 6Amending and supplementing certain provisions of the Regulation on the operation of Van Phong Economic Zone (hereinafter referred to as VPEZ) issued together with Decision No. 92/2006/QĐ-TTg dated April 25, 2006 as follows:

1. Article 13 is amended and supplemented as follows:

- Clause 1 is amended as follows:

"Investors with projects invested in VPEZ shall enjoy preferential policies applicable to areas with particularly difficult socio-economic conditions and policies applicable to economic zones according to the laws on investment, tax, land, and other related laws".

- Clause 4 is amended and supplemented as follows:

"In addition to the preferential policies stipulated in this Regulation, the following projects invested in VPEZ shall enjoy a corporate income tax rate of 10% throughout the implementation period of the project:

a. Projects in high technology fields meeting the provisions of Clause 2, Article 5 of the Regulation on High Technology Zones issued together with Decree No. 99/2003/NĐ-CP dated August 28, 2003 of the Government;

b. Projects in special priority investment sectors and having significant economic and social impacts, which are determined by the Ministry of Finance upon the Prime Minister's approval when higher incentives are necessary".

2. Article 15 is amended and supplemented as follows:

"Article 15. Investors (excluding those specified in point d, Clause 4, Article 3 of the Investment Law) may invest in building houses for sale or lease; invest in constructing infrastructure facilities in functional zones for lease, sublease, or transfer of land use rights after infrastructure construction in VPEZ in accordance with relevant laws on land. Overseas Vietnamese may purchase houses attached to land use rights; foreigners residing in Vietnam and foreign investors may lease houses attached to land use rights in VPEZ in accordance with laws on housing and laws on land".

3. Article 16 is amended and supplemented as follows:

"Article 16. Implement a single price policy for goods, services, and land rental fees for investors operating investment, production, and business activities in VPEZ".

4. Clause 4, Article 17 is amended as follows:

"For cases where land is transferred or leased without going through public auction of land use rights or bidding for projects using land: based on the land price set by the People's Committee of Khanh Hoa Province and relevant laws, the Management Board of VPEZ shall decide the amount of land use fee, water surface fee; land rental fee, water surface rental fee. The exemption and reduction of land use fee, water surface fee; land rental fee, water surface rental fee shall be implemented in accordance with the law".

5. Article 24 is amended as follows:

"Article 24. Organizations and individuals who have successfully mobilized official development assistance funds, foreign direct investment projects, and domestic investment projects in VPEZ shall be rewarded according to the Regulation issued by the People's Committee of Khanh Hoa Province after obtaining the approval of the Ministry of Finance".

6. Article 27 is supplemented as follows:

- Clause 5 is supplemented with paragraph 2 as follows:

"The Management Board of VPEZ may collect fees or charges for the use of infrastructure works and public utilities within VPEZ in accordance with the law on fees and charges".

- Clause 7 is supplemented with paragraph 2 as follows:

"The Management Board of VPEZ shall be responsible for developing a human resource development plan to meet the needs of VPEZ, to be submitted to the People's Committee of Khanh Hoa Province for approval and implementation".

7. Article 29 is supplemented with Clause 3 as follows:

"3. Customs authorities at VPEZ shall supervise and manage the flow of goods between the duty-free zone and abroad and with the remaining territory of Vietnam".

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThis Decision takes effect fifteen days from the date of publication in the Official Gazette.

Article 3. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, and the Chairman of the People's Committee of Khanh Hoa Province are responsible for implementing this Decision./.