Resolution No. 226/2025/QH15 on Pilot Implementation of Certain Special Mechanisms and Policies for the Development of Haiphong City

RESOLUTION
On piloting certain mechanisms and special policies for the development of Haiphong City

OF THE NATIONAL ASSEMBLY

Pursuant to the Constitution of the Socialist Republic of Vietnam amended and supplemented by Resolution No. 203/2025/QH15;

Pursuant to the Law on Organization of the National Assembly No. 57/2014/QH13 amended and supplemented by Law No. 65/2020/QH14 and Law No. 62/2025/QH15;

Pursuant to the Law on Legislative Regulatory Documents No. 64/2025/QH15;

RESOLUTION:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Resolution stipulates the pilot implementation of certain mechanisms and special policies for the development of Haiphong City (hereinafter referred to as the City) concerning investment management; financial and state budget management; planning, urban, natural resource, and environmental management; scientific and technological management, innovation; income of officials, civil servants, public employees, experts, scientists, talented individuals, managers, and highly qualified workers; establishment and operation of the Haiphong Free Trade Zone (hereinafter referred to as the FTZ).

Article 2. Applicability

1. State agencies, political organizations, and socio-political organizations.

2. Professional socio-political organizations, social organizations, and socio-professional organizations.

3. Other organizations and individuals related thereto.

Article 3. Explanation of Terms

In this Resolution, the following terms shall be understood as follows:

1. Innovative startup enterprises are enterprises established to implement ideas based on exploiting intellectual property, technology, new business models, and have the potential for rapid growth.

2. Innovation-driven enterprises are enterprises that carry out product, service, business model, and management process improvements based on technological innovation and knowledge creation to enhance efficiency, value addition, economic and social benefits, and quality of life.

3. Innovation projects are projects that create new products, services, processes, or improve existing products, services, and processes for practical application in production and business to generate value addition and achieve economic and social benefits.

4. Innovation space, co-working area is a concentrated workspace providing exhibition space for products and offering facilities to support and connect innovative startups.

5. Infrastructure assets for science and technology are the physical and technical facilities of science and technology organizations; standard measurement systems, key laboratories; high-tech zones, high-tech agricultural application zones, technology incubation bases, science and technology enterprise incubation bases; information and statistical infrastructure for science and technology.

6. Project incubation base for innovative startups, enterprise incubation base for innovative startups (hereinafter referred to as the incubation base) is a facility providing necessary conditions regarding technical infrastructure, resources, and services for innovative startup projects and enterprises to refine their business ideas and develop during the initial establishment phase.

7. Logistics center is a comprehensive infrastructure type where transportation, logistics, and distribution activities related to goods take place, including receiving, transporting, warehousing, customs procedures, customer consultation, packaging, labeling, delivery, and other related services.

The logistics center is connected with various modes of transport such as road, rail, sea, inland waterway, and air to facilitate transportation, logistics, and distribution activities.

8. Controlled testing is the testing of new technologies, products, services, or business models with innovative characteristics under real-world conditions within limited scope under the control of competent state authorities in certain areas not yet regulated by law, not permitted by current laws, or where current regulations are not suitable for the characteristics and features of the proposed technologies, products, services, or business models being tested, to encourage innovation activities and serve as a basis for evaluation and improvement before formal application.

9. Visa symbols, temporary residence card symbols issued to foreigners:

a) UĐ1 - Issued to foreign experts, scientists, talented individuals, managers, and highly qualified workers working at enterprises headquartered in the FTZ;

b) UĐ2 - Issued to spouses or children under 18 years old of foreign experts, scientists, talented individuals, managers, and highly qualified workers working at enterprises headquartered in the FTZ.

Chapter II

PILOTING CERTAIN MECHANISMS AND SPECIAL POLICIES FOR THE DEVELOPMENT OF HAIPHONG CITY

Article 4. On investment management

1. The People's Committee of the City shall approve the investment orientation for projects to construct port berths and port areas with an investment capital of VND 2,300 billion or more at Haiphong Port; it shall also approve adjustments to the investment orientation for port berth and port area construction projects at Haiphong Port that have been approved by the Prime Minister before this Resolution takes effect.

The procedures for approving investment orientations and adjusting investment orientations for projects specified in this clause shall be carried out according to the procedures for approving investment orientations and adjusting investment orientations applicable to projects within the scope of approval of the provincial People's Committee as provided by laws on investment.

2. The People's Committee of the City shall organize the management and maintenance of national inland waterway routes within its territory; it shall organize the management of activities at ports and inland waterway terminals on national inland waterway routes within its territory.

The City budget shall enjoy 100% of the revenue from fees and charges from national inland waterway routes and from managing port and inland waterway terminal activities within the City's territory. The City may use state budget funds and other lawful sources of capital to implement investments and maintenance of national inland waterway routes, ports, and inland waterway terminals within its territory in accordance with the provisions of the law.

Article 5. On financial management and state budget

1. The City is allowed to borrow through issuing local government bonds, borrowing from domestic financial organizations, other domestic organizations, and from foreign loans of the Government allocated to the City, with the total debt not exceeding 120% of the City's budget revenue share under the decentralization scheme. The total annual borrowing amount and budget deficit of the City shall be decided by the National Assembly in accordance with the State Budget Law.

2. Annually, the central budget supplements the City budget with 70% of the increase in central budget revenue from import and export activities (excluding value-added tax) compared to the forecast assigned by the Prime Minister to implement investment projects and infrastructure works in economic zones, industrial parks, Khu TMD, and socio-economic infrastructure on Bai Long Vi Island, but not exceeding the total increase in central budget revenue on the territory compared to the previous year's collection and without causing a central budget shortfall.

3. Fee and charge policies on the City's territory are stipulated as follows:

a) The City People's Council decides on the application of fees and charges not included in the List of Fees and Charges issued together with the Law on Fees and Charges; adjusts the rates or ratios of fees and charges already decided by competent authorities for types of fees and charges listed in the List of Fees and Charges issued together with the Law on Fees and Charges, except court fees, court litigation fees, and types of fees and charges belonging to the central budget revenue share of 100%;

b) The City budget enjoys 100% of the additional revenue from fee and charge adjustments stipulated in point a of this clause to invest in socio-economic infrastructure and other expenditure tasks within the City budget expenditure tasks; these revenues are not counted towards the local budget revenue balance and are not used to implement salary reform policies;

c) The pilot implementation of fee and charge policies on the City's territory stipulated in point a of this clause ensures a phased approach, transparency, and suitability with the City's development capacity and requirements.

4. The pilot mechanism for financial measures to reduce greenhouse gas emissions through carbon credit trading mechanisms is stipulated as follows:

a) Carbon credits formed from programs and projects under carbon credit trading mechanisms funded by the City budget can be traded with domestic and foreign investors. The City People's Committee shall cooperate with the Ministries of Industry and Trade, Agriculture and Rural Development, Construction, and Finance to determine the contribution ratio of emission reduction and greenhouse gas absorption on the City's territory towards the national greenhouse gas emission reduction target before trading carbon credits;

b) The City People's Committee shall issue procedures and processes for investment and decide on selecting investors. Revenue from carbon credit trading is a City budget revenue share of 100%; these revenues are not counted towards the local budget revenue balance;

c) The City People's Council shall decide on the use of revenue from carbon credit trading for programs and projects responding to climate change, green economy development, digital economy, and circular economy within the City's territory.

Article 6. On Planning Management, Urban Areas, Resources, and Environment

1. The preparation, review, and approval of detailed planning for investment construction projects within the city shall be carried out as follows:

a) The detailed planning assignment shall be prepared concurrently with the preparation of the detailed planning project.

b) Concurrently, opinions from relevant state management agencies on the planning assignment and opinions from related community residents on the detailed planning project shall be solicited.

c) The review and approval of the detailed planning assignment shall be conducted first, serving as the basis for reviewing and approving the detailed planning project.

2. The People's Committee of the City may sell public housing units constructed by the City from the State budget or through the Build-Transfer (BT) model formed after December 31, 1994, and before January 1, 2025. The sale of public housing units shall be carried out as follows:

a) Eligible buyers are households that have signed their first lease contracts with state agencies before January 1, 2025, or households that need to relocate due to urban renewal of old residential buildings.

b) The procedures for selling public housing units shall follow the procedures for selling old public housing units as stipulated by laws on housing.

c) The People's Committee of the City shall set the price for selling public housing units (including costs to recover investment capital and land value) for eligible buyers as specified in point a of this clause, ensuring transparency, fairness, and preventing loss, waste, and corruption.

3. Procedures and steps for land acquisition for industrial zones, high-tech zones, concentrated information technology zones with an area of over 100 hectares; clusters of industries, investment projects within economic zones, logistics centers with an area of over 50 hectares; logistics services with an area up to 50 hectares; investment projects within the Central Business District (CBD); and projects where compensation, support, and resettlement work is separated into independent projects according to laws on public investment shall be carried out as follows:

a) Based on the approved land use plan, the People's Council of the City shall issue a list of projects to be implemented prior to conducting investigations, surveys, measurements, counts, and verifications of land origins and attached assets, and shall proceed according to the procedures and steps stipulated herein.

b) Based on the list of projects specified in point a of this clause, the competent state agency shall issue a notice to implement investigations, surveys, measurements, counts, and verifications of land origins and attached assets according to the provisions of the Land Law.

The notice to implement investigations, surveys, measurements, counts, and verifications of land origins and attached assets shall be sent to land users and announced through mass media, posted at the offices of the People's Committees of communes and common community activity locations.

c) Based on the notice issued in point b of this clause, organizations tasked with compensation and land clearance according to land laws shall be permitted to conduct investigations, surveys, measurements, counts, and verifications of land origins and attached assets before the competent state agency issues a notice to reclaim land.

The People's Committee of the commune shall be responsible for coordinating with organizations tasked with compensation and land clearance to implement investigations, surveys, measurements, counts, and verifications of land origins and attached assets.

Land users shall be responsible for cooperating with organizations tasked with compensation and land clearance to carry out investigations, surveys, measurements, counts, and determinations of land areas, statistics of houses and other attached assets to prepare compensation, support, and resettlement plans.

d) After selecting investors for the project according to current laws, the competent state agency shall issue a notice to reclaim land according to the provisions of the Land Law and use the results of investigations, surveys, measurements, counts, and verifications of land origins and attached assets conducted according to point c of this clause to prepare compensation, support, and resettlement plans. The preparation, review, approval, and implementation of these plans and decisions to reclaim land shall comply with land laws.

e) The People's Council of the City shall decide to use local budgets to implement the contents specified in point c of this clause and promulgate the procedures and steps stipulated in this clause.

4. In addition to the cases of land reclamation prescribed in Article 79 of the Land Law, the City may reclaim land for implementing socio-economic development projects for national and public interests in the following cases:

a) Logistics centers serving seaports, airports, inland water ports within the City with an area of over 50 hectares;

b) Logistics services serving seaports, airports, inland water ports within the City with an area up to 50 hectares.

5. The City may lease land without auctioning land use rights or tendering for investors to implement projects using land as prescribed in point a of Clause 4 of this Article.

6. Investors who are granted land leases by the State to implement projects as prescribed in point a of Clause 4 of this Article shall have rights and obligations similar to those of investors granted land leases by the State to implement projects for constructing and operating industrial infrastructure according to land laws.

7. In addition to the cases of land reclamation prescribed in Article 79 of the Land Law, the City may reclaim small and narrow plots of land owned by organizations, households, or individuals located interspersed within residential areas to create land for auctioning land use rights for urban and commercial-service development purposes according to regulations on reclaiming land for socio-economic development for national and public interests. The reclamation must meet the following criteria:

a) Insufficient conditions and minimum area to form urban or rural residential areas.

b) Compliant with land use planning or general urban and rural planning, district planning, detailed urban construction planning, rural residential area construction planning, or village-wide planning approved by competent authorities in accordance with laws on urban and rural planning;

c) Not located within areas designated for projects or works identified in approved land use plans and publicly announced by competent authorities;

d) Free from disputes, complaints, violations, or if there are disputes, complaints, or violations, they have been resolved through official documents in accordance with the law;

đ) The People's Council of the City shall specify criteria to identify small and narrow plots of land that are intermixed, based on principles ensuring the interests of citizens, communities, and society;

8. The procedures for land recovery for cases stipulated in Clause 4 and Clause 7 of this Article shall be implemented in accordance with the provisions of Clause 3 of this Article;

9. The People's Committee of the City may decide to change the purpose of rice cultivation land to two crops or less with an area under 500 hectares, production forest land with an area under 1,000 hectares, in compliance with national forestry planning, land use plans already decided upon by competent authorities;

In cases where land is recovered for implementing investment projects for constructing infrastructure in industrial zones, high-tech zones, concentrated information technology zones with a scale over 100 hectares; clusters of industries, investment projects in the Special Administrative-Economic Zone, logistics service zones with a scale over 50 hectares exceeding national land use targets allocated, the City will update the results of land use indicators into the next allocation period;

Article 7. On Science and Technology Management, Innovation

1. Innovative startup activities, innovation activities, semiconductor chip manufacturing, artificial intelligence activities within the City shall be eligible for tax incentives as follows:

a) Exemption from corporate income tax for a period of five years from the date when taxable income from innovative startup activities of innovative startups, innovation enterprises, science and technology organizations, innovation centers, and intermediary organizations supporting innovative startups arises within the City;

If the enterprise falls under the category subject to global minimum tax, it shall comply with corresponding regulations;

b) Exemption from personal income tax and corporate income tax for individuals and organizations receiving income from capital contributions or rights to contribute capital to innovative startups, innovation enterprises, semiconductor chip manufacturing enterprises, and artificial intelligence enterprises within the City; the exemption period is five years from the date when individuals and organizations engage in capital contributions to these enterprises within the City;

c) Exemption from personal income tax for a period of five years on income from salaries and wages of experts, scientists, and individual innovative entrepreneurs working at innovative startups, innovation enterprises, science and technology organizations, innovation centers, and intermediary organizations supporting innovative startups within the City;

d) The People's Council of the City shall specify criteria, conditions, procedures, and formalities for tax incentives stipulated in Points a, b, and c of this Clause;

2. The City budget shall provide non-repayable support to organizations and individuals conducting science and technology activities, innovation, and startup innovation, including:

a) Costs for nurturing and developing innovation and startup projects, including: costs for organizing project selection activities; costs for hiring experts; direct labor costs; innovation and startup support services; costs for using technical facilities, incubation facilities, and shared workspace;

b) Costs for small and medium-sized enterprises engaged in innovation and startup activities, including: support for using technical facilities, incubation facilities, laboratories, testing rooms, testing centers, quality inspection and certification centers, shared workspace; intellectual property consulting, exploitation, and development of intellectual property assets; support for standardization, technical regulation, measurement, and quality-related procedures; product and new model testing and completion; technology search, selection, decoding, and transfer suitable for enterprises; specialized training and instruction; information exploitation, communication, trade promotion, and startup network connection;

3. Investment, management, operation, and disposal of infrastructure assets and equipment serving the development of science and technology and innovation shall be regulated as follows:

a) The People's Council of the City may decide on investment, upgrading, expansion, development, and operation of scientific and technological infrastructure assets from the City budget; may decide to allow organizations and individuals engaged in innovation and startup activities and organizations and individuals supporting innovation and startup activities to directly lease scientific and technological infrastructure assets without auctioning them for their operations;

b) The People's Council of the City shall specify the content, level of support, duration of support, criteria, and beneficiaries of support. The People's Committee of the City shall specify the form, procedures, and formalities for support stipulated in this Clause;

c) The People's Committee of the City shall be the state management agency for scientific and technological infrastructure assets; decides on the units assigned the assets; approves management, operation, and disposal plans for scientific and technological infrastructure assets;

4. Support for the development of the semiconductor chip manufacturing and artificial intelligence sectors shall be regulated as follows:

a) The People's Council of the City shall decide on programs and projects and support training and development costs for students specializing in semiconductor chip manufacturing and artificial intelligence; shall specify recruitment criteria and standards and incentive policies regarding remuneration and accommodation expenses for experts and scientists working in the semiconductor chip manufacturing and artificial intelligence sectors within the City.

b) The People's Council of the City decides to invest entirely or contribute capital with investors, enterprises, and organizations to build laboratories, research centers, training, development of semiconductor microchips, artificial intelligence.

5. The controlled testing of new technological solutions shall be regulated as follows:

a) The People's Committee of the City decides on controlled testing for a certain period for high-tech technologies, products, services, and new business models in industrial zones, economic zones with high-tech activities, concentrated information technology, the Center for Supporting Innovative Startups, innovation spaces funded by the City budget;

b) The maximum duration for implementing controlled testing is three years and may be extended once for up to three years;

c) Ministries and ministerial-level agencies have the responsibility to provide timely comments on the contents requested for consultation by the People's Committee of the City;

d) The People's Committee of the City stipulates criteria, conditions for selection, procedures, and formalities for registration, examination, and issuance of permits for controlled testing;

đ) Organizations and enterprises conducting controlled testing are permitted not to apply some provisions of laws regarding technical standards and norms, business conditions, licensing procedures, ensuring business conditions, and other regulations that are not suitable for the characteristics and new features of the proposed tested technology, product, service, or business model;

The People's Council of the City examines and decides on the scope of exemption from legal provisions for each specific testing project in accordance with the requirements and purposes of the testing project based on the assessment of risk levels and control capabilities at the request of the People's Committee of the City;

e) Organizations, enterprises, individuals conducting controlled testing, guiding and supervising agencies, and guiding and supervising personnel are exempted from administrative liability, disciplinary liability; they are exempted from civil liability in cases where damage is caused to the State during the implementation of controlled testing due to objective reasons, even though all procedures and regulations for testing have been fully implemented;

In cases where damage is caused to other organizations or individuals, the organization, enterprise, or individual conducting the testing shall bear compensation liability according to the law and may be supported by the People's Council of the City with partial funding for compensation from the City budget based on the nature, extent of damage, and the City budget's balancing capacity;

In cases where the guiding and supervising agency and personnel are aware of risks associated with the testing process but do not take appropriate measures to prevent or limit the extent of potential damage, or where the organization, enterprise, or individual conducting the testing is aware of such risks but fail to promptly report to the competent state authorities and do not implement appropriate measures to prevent or limit potential damage, then they shall not be exempted from liability as provided for in this point;

Science and technology enterprises implementing production, business, and service projects aimed at creating products and goods from scientific research and technological development results within the City shall enjoy the following incentives:

a) Exemption or reduction of land rental fees and water surface rental fees;

b) The State shall lease land without auctioning land use rights or tendering for investor selection for projects using land;

c) The People's Council of the City shall stipulate the content, level, time, criteria, and beneficiaries of the incentives. The People's Committee of the City shall stipulate the form, procedures, and formalities of the incentives specified in this clause;

7. Enterprises implementing new investment projects or expanded investment projects applying high-tech technologies listed in the priority investment and development catalog under the law on high technology within the City shall enjoy a corporate income tax rate of 10% for twenty years, exemption from tax for four years, and a 50% reduction in tax for nine subsequent years on the income derived from implementing the projects specified in this clause;

The determination of the application period for preferential tax rates and the period for exemption and reduction of corporate income tax as stipulated in this clause shall be carried out in accordance with the Corporate Income Tax Law;

8. Venture Capital Fund of the City:

a) The City may establish a Venture Capital Fund to invest capital in high-tech projects, high-tech enterprises, science and technology enterprises, and innovative startup enterprises to support and promote innovation and commercialization of science and technology products;

b) The Venture Capital Fund shall be allocated registered capital from the City budget and can receive sponsorships and raise other lawful funds in accordance with the law. The management and use of the Fund's sources of capital shall be carried out according to market principles, ensuring transparency, efficiency, preventing loss and waste, and accepting risks;

c) The People's Committee of the City shall develop a proposal to establish a Venture Capital Fund to be submitted to the People's Council of the City for approval, clearly defining the organizational form of operation of the Fund; the operating period of the Fund; the recipients of support; the investment targets; the level of registered capital support from the City budget; the investment methods, cooperation partners, and investment recipients; the reinvestment mechanism, risk evaluation and control mechanisms, and responsibilities of agencies, organizations, and individuals in managing, allocating, and using the City's Venture Capital Fund;

d) The People's Council of the City shall approve the proposal, stipulate the operational mechanism of the Venture Capital Fund, the responsibility for inspection, supervision, and reporting on the implementation results. The People's Committee of the City shall decide on establishment, issue the charter, and investment regulations of the Venture Capital Fund;

đ) Exempt liability for officials, civil servants, public employees, and workers using funds from the Venture Capital Fund to invest capital in high-tech projects, high-tech enterprises, science and technology enterprises, and innovative startups aimed at supporting and promoting innovation and commercialization of scientific and technological products, provided that they have fully complied with investment procedures and regulations, acted without personal gain during the performance of their duties, and suffered losses due to objective reasons.

Article 8. On Income of Officials, Civil Servants, Public Employees, Experts, Scientists, Talented Individuals, Managers, and Highly Skilled Workers

The city shall implement mechanisms to generate revenue for salary reform as prescribed. After the city's budget ensures sufficient sources to implement salary reform and central social policies during the implementation of this Resolution, the Municipal People's Council may decide to use surplus salary reform funds from the city's budget and allow lower-level budgets to use surplus salary reform funds for the following expenditures:

1. Additional average income for officials, civil servants, and public employees working in administrative agencies, Party organizations, and mass organizations managed by the city based on work performance, not exceeding 0.8 times the grade level salary, position salary, or job-based salary, leadership position salary;

2. Income for experts, scientists, talented individuals, managers, and highly skilled workers working within the city's jurisdiction. The amount of expenditure is decided by the Municipal People's Council.

Article 9. Establishment of the City Free Trade Zone

1. The FTZ is a geographically defined area established to pilot special and superior mechanisms and policies with breakthrough characteristics to attract investment, finance, trade, tourism, high-quality services, promote exports, industry, research and development (R&D), and attract high-quality human resources.

2. The FTZ is organized into functional zones, including production zones, port and port logistics zones, logistics centers, trade-service zones, and other types of functional zones as prescribed by law. Functional zones within the FTZ must meet the conditions of non-tariff areas as prescribed by law and ensure customs inspection, supervision, and control activities of customs authorities and corresponding state management activities of relevant agencies as prescribed by law.

3. Authority and procedures for establishing the FTZ are stipulated as follows:

a) The People's Committee of the city decides on the establishment, expansion, and adjustment of the FTZ boundary in conjunction with the Đình Vũ - Cát Hải Economic Zone and the Southern Coastal Economic Zone of Hải Phòng. Procedures for establishing, expanding, and adjusting the FTZ boundary are carried out according to the procedures and formalities for establishing, expanding, and adjusting the boundaries of industrial zones under the authority of provincial people's committees as prescribed by law;

b) The People's Committee of the city organizes the preparation, review, and approval of partial adjustments to the master plan of the city within the FTZ boundary;

c) The People's Committee of the city performs state management tasks and powers over the FTZ according to regulations on managing industrial zones and economic zones. The Management Board of the Hải Phòng Economic Zone, a subordinate agency of the city's people's committee, directly manages the FTZ; it manages and organizes the provision of administrative public services and related support services for business operations, production, and business activities of enterprises within the FTZ.

Article 10. Mechanisms and policies in the Free Trade Zone of the City

1. Regarding administrative simplification procedures:

a) Except for investment projects within the jurisdiction of the National Assembly to approve investments under the Investment Law, investors implementing projects in the Free Trade Zone shall implement special investment procedures according to the laws on investment in the following industries, occupations, and fields: investment in building innovation centers, research and development (R&D) centers; investment in semiconductor integrated circuit industry, design and manufacturing technology for electronic components, integrated circuits (IC), flexible electronics (PE), chips, semiconductor materials; information technology; biotechnology; new material technology; automation technology; support industry for high-tech industry; leading-edge industry; energy infrastructure, digital infrastructure; investment in constructing and operating functional area structures, exhibition centers, logistics centers, commercial centers, inland ports, warehousing facilities, and logistics services;

b) Foreign investors establishing economic organizations in the Free Trade Zone are not required to have investment projects and do not need to complete investment registration procedures before setting up economic organizations. In cases where they implement investment projects, investors or economic organizations shall follow the investment registration procedures as prescribed. Foreign investors shall follow the procedures and formalities for establishing economic organizations as applied to domestic investors according to the laws on enterprises and other relevant laws corresponding to each type of economic organization. The business registration authority or other competent authorities according to the laws corresponding to each type of economic organization shall check whether foreign investors meet market access conditions for restricted industries and occupations as prescribed by the laws on investment;

c) Enterprises with headquarters and operations in functional areas within the Free Trade Zone shall enjoy preferential regimes under customs laws for export and import activities within the city when meeting the conditions for applying preferential regimes as prescribed by customs, tax, financial laws, and related laws, except for conditions regarding export and import turnover;

d) Exemption from specialized inspection for goods that have been certified as conforming to standards, certified as compliant, announced as conforming to standards, announced as compliant, and certified as having adopted advanced management systems according to international standards, regional standards as prescribed by sectoral management agencies; goods that have received recognized conformity assessment results according to international treaties to which the Socialist Republic of Vietnam is a party.

The provisions at this point shall not apply in cases where sectoral management agencies issue warnings about food safety, disease spread, harm to human health, environmental pollution, impact on social morals, local customs and traditions, economic harm, national defense and security orientation, or competent authorities issue notifications to suspend the application of the exemption from specialized inspection regime;

đ) Exemption from visa requirements and issuance of a temporary residence card for ten years for foreigners who are experts, scientists, talented individuals, managers, highly skilled workers (marked as UĐ1) and family members (marked as UĐ2) working at enterprises with headquarters in the Free Trade Zone.

After receiving opinions from the Ministry of Public Security and relevant ministries and sectors, the People's Council of the City shall promulgate criteria for foreigners who are experts, scientists, talented individuals, managers, and highly skilled workers.

2. Except for investment projects for commercial housing construction, the People's Committee of the City may allocate land, lease land without auctioning land use rights, and tender projects using land for investment projects in the Free Trade Zone specified in point a, Clause 1 of this Article. In addition to the cases of land recovery prescribed in Article 79 of the Land Law, the People's Committee of the City may recover land to implement investment projects in the Free Trade Zone for socio-economic development in the public interest according to the laws on land.

Investors with projects in the Free Trade Zone leased by the People's Committee of the City to implement construction and operation of functional area infrastructure in the Free Trade Zone shall have the rights and obligations of investors leasing land from the State to implement construction and operation of industrial zone infrastructure according to the laws on land. The People's Committee of the City shall stipulate the framework price for leasing infrastructure in the Free Trade Zone.

3. The use of land in the Free Trade Zone shall be based on planning and land use indicators allocated by authorized bodies to the City. If exceeding the national land use indicators allocated, the City shall update them in the next planning and land use period.

4. The Management Board of the Haiphong Economic Zone shall perform the following tasks and powers:

a) Issuing various types of certificates of origin for goods produced in the Free Trade Zone;

b) Issuing, reissuing, replacing, adjusting, and revoking business licenses and retail establishment permits for projects implemented in the Free Trade Zone without seeking opinions from management agencies;

c) Issuing, reissuing, extending, and revoking work permits and certificates confirming non-requiring work permits for foreign workers working in the Free Trade Zone. Application files for issuing, reissuing, and extending do not require job advertisements to determine the demand for foreign workers;

d) The procedures and formalities for implementing the contents prescribed in points a, b, and c of this clause shall be carried out according to the procedures and formalities within the jurisdiction of provincial-level specialized agencies.

5. Regarding land rental discounts and tax benefits:

a) Investment projects in the Free Trade Zone shall be exempted from all land rental fees and water surface rental fees throughout the entire lease period, except for housing construction projects and projects on commercial and service land.

b) Income of enterprises from implementing new investment projects and expanded investment projects arising within the territory of the High-Tech Industrial Zone (HTIZ) in industries, trades, and fields specified in point a, Clause 1, Article 10 of this Resolution shall be subject to a corporate income tax rate of 10% for 30 years, exempted for 04 years, and reduced by 50% of the tax payable for the next 09 years; thereafter, the preferential tax rate will be 15%.

Income of enterprises from implementing new investment projects and expanded investment projects arising within the territory of the HTIZ in industries, trades, and fields not specified in point a, Clause 1, Article 10 of this Resolution shall be subject to a corporate income tax rate of 10% for 15 years, exempted for 04 years, and reduced by 50% of the tax payable for the next 09 years; thereafter, the preferential tax rate will be 15%.

The determination of the time for applying preferential tax rates and the time for exemption and reduction of corporate income tax as stipulated in this clause shall be carried out in accordance with the provisions of the Corporate Income Tax Law.

c) Enterprises may deduct 200% of the actual costs of research and development (R&D) activities when calculating corporate income tax. The actual R&D costs shall be determined in accordance with the accounting regulations.

d) A 50% reduction in personal income tax for 10 years for experts, scientists, talented individuals, managers, and highly qualified workers whose income from salaries and wages arises from performing work at the HTIZ.

đ) For functional zones within the HTIZ that meet the conditions of duty-free zones as prescribed by law:

Goods and services traded between functional zones, between foreign countries and functional zones, between functional zones and duty-free zones, or between functional zones within the HTIZ that meet the conditions of duty-free zones shall be subject to tax policies similar to those of duty-free zones as prescribed by the Export Duties Law, Special Consumption Tax Law, and Value Added Tax Law. Transactions involving the trade of goods and services between functional zones within the HTIZ that meet the conditions of duty-free zones and areas outside the HTIZ shall be treated as export and import transactions under the laws on customs, taxes, and exports and imports.

6. Other investment and business activities within the HTIZ:

a) Foreign investors may engage in the business of transshipment of goods. The procedures and formalities for issuing a Business License for transshipment shall be carried out in accordance with the laws on foreign trade management.

b) Enterprises with their headquarters and production and business operations within the HTIZ may list, quote, value, and record prices in contracts in foreign currencies and settle payments with each other in foreign currency transfers from the provision of goods and services within the HTIZ.

7. Branches of foreign banks may open transaction offices within the HTIZ outside their main branch offices.

Chapter III

IMPLEMENTATION AND EFFECTIVE PROVISIONS

Article 11. Implementation Organization

1. The Government shall have the following responsibilities:

a) Implement this Resolution; direct relevant agencies to coordinate with local authorities in the city to streamline administrative procedures, shorten the processing time for issues not yet delegated or devolved to the city.

b) Examine and issue documents within its authority to specify contents not yet regulated or to resolve emerging issues in the management and development of the HTIZ, ensuring transparency, simplification of administrative procedures, and expansion of delegation and authorization to the Management Board of the Haiphong Economic Zone; in cases exceeding its authority, the Government shall submit to the Standing Committee of the National Assembly for consideration and decision.

c) Summarize the pilot implementation of special mechanisms and policies applicable to the city as stipulated in this Resolution and report to the National Assembly at the final session in 2028; conclude and report to the National Assembly at the final session in 2030. Specifically for the mechanisms and policies for the HTIZ, summarize and report to the National Assembly at the final session in 2030; conclude and report to the National Assembly at the final session in 2035.

d) Timely issue mechanisms and policies within its authority to amend and supplement relevant regulations to address emerging issues in the practical management and development of the city.

2. The Government, Ministries, ministerial-level agencies, and the People's Committee of the city must take responsibility, especially the responsibility of leaders, in directing and organizing the implementation, inspection, and supervision of the implementation of the provisions of this Resolution, ensuring transparency, efficiency, and preventing policy exploitation, loss, and waste.

3. The People's Council of the city, the People's Committee of the city, and the Chairman of the People's Committee of the city, within the scope of their duties and powers, have the following responsibilities:

a) Implement this Resolution and other related laws;

b) Summarize and conclude the pilot implementation of special mechanisms and policies as stipulated in this Resolution and report to the Government as provided for in Clause 1 of this Article;

c) The People's Council of the city shall supervise the implementation of this Resolution in accordance with the law;

d) For provisions that are not appropriate or have contents not yet regulated in laws and Resolutions of the National Assembly, to meet the urgent need for mobilizing domestic and foreign resources for the economic and social development of the city, the People's Committee of the city shall report to the Government to submit to the National Assembly for consideration and decision; during the period between two sessions, submit to the Standing Committee of the National Assembly for consideration and decision and report to the National Assembly at the nearest session.

The drafting and issuance of specific documents to concretize the policies stipulated herein shall be carried out through simplified procedures.

4. The National Assembly, the Standing Committee of the National Assembly, the Ethnic Council, the Committees of the National Assembly, the Central Committee of the Vietnam Fatherland Front, the Delegation of the National Assembly of the city, and National Assembly deputies, within the scope of their duties and powers, shall supervise the implementation of this Resolution.

Article 12. Implementation Provisions

1. This Resolution takes effect from July 1, 2025.

Resolution No. 35/2021/QH15 dated November 13, 2021 of the National Assembly on piloting some special mechanisms and policies for the development of the city of Hai Phong shall cease to be effective from the date this Resolution takes effect.

2. Duration of the pilot implementation:

a) The period for piloting special mechanisms and policies for developing the City is five years; specifically, for the mechanisms and policies stipulated in Article 9 and Article 10 of this Resolution, the pilot implementation period is ten years;

b) After the completion of the pilot implementation period, the implementation of the special development mechanisms and policies stipulated in Chapter II of this Resolution shall be carried out as follows:

Policies, projects, and other subjects that have been decided by competent authorities to implement according to the mechanisms and policies prescribed in this Resolution and have not yet concluded shall continue to be implemented in accordance with the decisions already issued.

In cases where preferential periods for subjects as prescribed in this Resolution have not yet ended, such preferential periods shall continue until their conclusion.

3. Projects within the boundaries of the Special Administrative-Economic Zone that have been approved for investment orientation or investors, have been allocated land or leased land before the effective date of this Resolution and are currently conducting production and business activities shall continue to be implemented in accordance with the decisions of competent authorities.

Where this Resolution provides for higher investment incentives than those provided in other laws, economic organizations and investors shall enjoy investment incentives as prescribed in this Resolution until the end of the project implementation period.

4. In cases where the projects stipulated in Article 7 and Article 10 of this Resolution are entitled to higher incentives under current laws or different forms of incentives compared to those prescribed in this Resolution, they shall continue to enjoy such incentives as prescribed by law.

5. The mechanisms and policies prescribed in this Resolution shall apply to the city of Hai Phong following the reorganization of provincial administrative units (the merger of Hai Phong city and Haiphong province into a new city named Hai Phong city).

6. In cases where there are differing provisions on the same issue between this Resolution and other laws or resolutions of the National Assembly, the provisions of this Resolution shall prevail. Where subsequent regulatory legal documents issued after the effective date of this Resolution provide more favorable or advantageous mechanisms and policies, their application shall be decided by the People's Committee of the City and reported to the People's Council of the City at its next session.

This Resolution was adopted by the Ninth Session of the Fifteenth National Assembly of the Socialist Republic of Vietnam on June 27, 2025.