Decree No. 76/2025/NĐ-CP detailing Resolution No. 170/2024/QH15 dated November 30, 2024 of the National Assembly on special mechanisms and policies to resolve difficulties and obstacles for projects and land in Ho Chi Minh City, Da Nang City, and Khanh Hoa Province based on audit conclusions, inspection results, and court judgments.

 

DECREE

DETAILING THE RESOLUTION NO. 170/2024/QH15 OF THE NATIONAL ASSEMBLY ON SPECIAL MECHANISMS AND POLICIES TO RESOLVE DIFFICULTIES AND OBSTACLES FOR PROJECTS AND LAND IN INSPECTION CONCLUSIONS, AUDITS, AND JUDGMENTS

IN HO CHI MINH CITY, DANANG CITY, AND KHANH HOA PROVINCE

The Law Amending and Supplementing Certain Provisions of the Land Law No. 31/2024/QH15, the Housing Law No. 27/2023/QH15, the Real Estate Business Law No. 29/2023/QH15, and the Law on Credit Institutions No. 32/2024/QH15

170/2024/QH15

On the basis of Law on Government Organization dated February 18, 2025;

On the basis of Land Law January 18, 2024; dated November 30, 2024, of the National Assembly on special mechanisms and policies to resolve difficulties and obstacles for projects and land in inspection conclusions, audits, and judgments in Ho Chi Minh City, Danang City, and Khanh Hoa Province; June 29, 2024;

Pursuant to Resolution No. The Government issues this Decree detailing Resolution No. dated November 30, 2024, of the National Assembly on special mechanisms and policies to resolve difficulties and obstacles for projects and land in inspection conclusions, audits, and judgments in Ho Chi Minh City, Danang City, and Khanh Hoa Province.

At the proposal of the Minister of Agriculture and Rural Development;

1. This Decree details Resolution No. 170/2024/QH15 dated November 30, 2024, of the National Assembly on special mechanisms and policies to resolve difficulties and obstacles for projects and land in inspection conclusions, audits, and judgments in Ho Chi Minh City, Danang City, and Khanh Hoa Province (hereinafter referred to as Resolution No. 170/2024/QH15), including: The Government issues this Decree detailing Resolution No. a) Clause 1 and point a, Clause 3, Article 3 regarding the adjustment of the land use period recorded on the Land Use Right Certificate, the Certificate of Ownership of House and Land Use Right (hereinafter collectively referred to as the Certificate) already issued in Danang City;

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

b) Article 6 concerning the issuance of the Certificate of Land Use Right and Ownership of Property Attached to Land after the investor continues to use the land within the project at No. 39-39B Ben Van Don Street, Ward 12, District 4, Ho Chi Minh City;

c) Article 4 concerning the procedures for reviewing and completing the necessary formalities, conditions for continuing to use the land, determining the land price again, and collecting land use fees for 13 projects in Danang City;

d) Article 5 concerning the procedures for reviewing the conditions for continuing to use the land to implement the project, determining the specific land price, calculating the land use fee, and land lease fee for 11 projects in Khanh Hoa Province;

đ) Article 7 concerning the procedures for determining the land price for 16 projects in Danang City;

e) Article 8 concerning the procedures for determining the land price and calculating the land use fee for projects in Ho Chi Minh City;

g) Clause 1 and Clause 3, Article 9 concerning the responsibilities of the People's Committee of the province.

2. After completing the procedures for issuing the Certificate of Land Use Right and Ownership of Property Attached to Land to the land users or adjusting the land use period recorded on the Certificate according to Resolution No. 170/2024/QH15 and this Decree, the management and use of the land shall continue to be implemented in accordance with the laws on land.

This Decree applies to state agencies, land users, organizations, and individuals related to projects and land in inspection conclusions, audits, and judgments in Ho Chi Minh City, Danang City, and Khanh Hoa Province as stipulated in Clause 1, Article 1 of Resolution No. 170/2024/QH15.

SPECIFIC REGULATIONS ON THE ISSUANCE OF THE CERTIFICATE OF LAND USE RIGHT AND OWNERSHIP OF PROPERTY ATTACHED TO LAND

Article 2. Applicability

This Decree applies to state agencies, land users, organizations, and individuals related to projects and land mentioned in the inspection and audit conclusions, judgments, in Ho Chi Minh City, Da Nang City, and Khanh Hoa Province as specified in Clause 1, Article 1 of Resolution No. 170/2024/QH15.

Chapter II

SPECIFIC PROVISIONS

Section 1

PROVISIONS ON THE ISSUE OF CERTIFICATES OF LAND USE RIGHTS AND OWNERSHIP RIGHTS TO ATTACHED ASSETS ON LAND

Article 3. The procedure for adjusting the land use period recorded on the Land Certificate already issued in Da Nang City is prescribed in Article 3 of Resolution No. 170/2024/QH15

1. The Land Certificates already issued that violate the land use period for production and business land in Da Nang City must now be re-determined to be 50 years according to Clause 1 and Point a, Clause 3 of Article 3 of Resolution No. 170/2024/QH15.

2. Within no more than 20 days from the date this Decree takes effect, the Department of Agriculture and Environment shall issue a Decision to publish the list of Land Certificates already issued under the provisions of Clause 1 of this Article, including the name of the land user, the owner of attached assets who received the Land Certificate, the issuance number (serial number of the Land Certificate), and the entry number in the Land Certificate Register.

3. Within no more than five working days from the date of the decision to publish as stipulated in Clause 2 of this Article, the Land Registration Office shall be responsible for:

a) Updating the records in the cadastral files and land database to monitor and manage;

b) Notifying in writing the land users and owners of attached assets to implement the adjustment of the land use period recorded on the Land Certificate already issued; the notification shall be sent through public postal services, and if there is no recipient, a list shall be made for monitoring and management;

c) Announcing on mass media the issuance numbers (serial numbers of the Land Certificate) and entry numbers in the Land Certificate Register of the Land Certificates already issued under the provisions of Clause 2 of this Article. The announcement shall be made three times, each time separated by 30 days;

d) Notifying in writing along with the issuance numbers (serial numbers of the Land Certificate) and entry numbers in the Land Certificate Register of the Land Certificates specified in Clause 2 of this Article to the Department of Justice, local notary organizations, People's Committees at district and commune levels where the land is located, relevant agencies and organizations, and related parties (if any) to be aware when implementing procedures related to the Land Certificate already issued.

4. After receiving the notification as stipulated in Clause 3 of this Article, the adjustment of the land use period recorded on the Land Certificate already issued shall be carried out as follows:

a) The land user, owner of attached assets, and party handling collateral property shall submit one set of documents directly or through public postal services to the Land Registration Office or its branch. The documents include the Land Certificate already issued and the Application for Change Registration according to Form No. 11/ĐK issued together with Decree No. 101/2024/NĐ-CP dated July 29, 2024 of the Government regarding basic land surveys; registration and issuance of land use rights certificates and ownership certificates of attached assets, and the Land Information System (hereinafter referred to as Decree No. 101/2024/NĐ-CP);

b) The Land Registration Office or its branch shall issue a receipt for the submitted documents and schedule the result delivery according to the model prescribed in the Government Decree on the implementation of a single window mechanism in administrative procedures; carry out the amendment and update of the Land Certificate already issued and issuance of a new Land Certificate into the cadastral file and land database; confirm the adjustment of the land use period recorded on the Land Certificate to 50 years in the "Change Content and Legal Basis" column of the Land Certificate with the content: "Adjustment of land use period until .../.../..., pursuant to Resolution No. 170/2024/QH15 dated November 30, 2024 of the National Assembly."; return the Land Certificate to the land user, owner of attached assets, and party handling collateral property.

In cases where the land user or owner of attached assets requests issuance of a new Land Certificate of land use rights and ownership of attached assets, the land use period when issuing a new Land Certificate of land use rights and ownership of attached assets shall be determined to be 50 years according to Article 3 of Resolution No. 170/2024/QH15. The information displayed on the Land Certificate of land use rights and ownership of attached assets shall comply with the provisions of Circular No. 10/2024/TT-BTNMT dated July 31, 2024 of the Minister of Natural Resources and Environment regarding cadastral documents and Land Certificates of land use rights and ownership of attached assets (hereinafter referred to as Circular No. 10/2024/TT-BTNMT).

In cases of inheritance of land use rights and attached assets or where contracts, transfer documents, gift documents, or capital contribution documents using land use rights and attached assets have been notarized or certified before the announcement as stipulated in Point d, Clause 3 of this Article, the Land Registration Office or its branch shall accept the documents and process the change registration of land and attached assets according to the laws on land; simultaneously adjust the land use period recorded on the Land Certificate already issued to 50 years according to Clause 1 and Point a, Clause 3 of Article 3 of Resolution No. 170/2024/QH15; the parties do not need to re-perform the inheritance procedures or sign new contracts, transfer documents, gift documents, or capital contribution documents using land use rights and attached assets.

In cases where investors have not yet commenced investment or put the land into use but have been granted an extension of the land use period according to the Law on Land 2024, the adjustment of the land use period on the Land Certificate shall be confirmed to be 50 years calculated from the date the competent authority issues the construction permit for the project on the land or from the start date of construction of the project as determined by the People's Committee of Da Nang City for cases where a construction permit is not required according to the construction law;

c) The time limit for implementing the procedures stipulated in this clause shall not exceed five working days from the date of receiving complete valid documents as stipulated in Point a of this clause;

d) The land user, owner of attached assets, and person submitting the documents when implementing the procedures stipulated in this clause shall not pay any fees or charges.

5. In the case of land use rights and ownership of assets attached to the land that have been registered as collateral in accordance with the provisions of the law, the following shall be handled:

a) Where the land user or owner of the asset attached to the land implements the procedure to cancel the registration of the mortgage, the Land Registration Office or Branch of the Land Registration Office shall simultaneously adjust the land use period to fifty years in accordance with Clause 1 and Point a, Clause 3, Article 3 of Resolution No. 170/2024/QH15;

b) Where it is necessary to process the secured property in accordance with the provisions of the law, the party processing the secured property shall submit the Certificate of Conformity to the Land Registration Office or Branch of the Land Registration Office to implement the adjustment of the land use period recorded on the Certificate of Conformity in accordance with Clause 4 of this Article. The submission of the Certificate of Conformity may be made before or simultaneously when processing the secured property. Prior to implementing the processing of the secured property, the party processing the secured property shall notify in writing the mortgagor and other related parties;

c) Where the secured property has been processed before the effective date of this Decree but the registration of changes in land and assets attached to the land has not yet been completed, the Land Registration Office or Branch of the Land Registration Office shall accept the application and handle the procedures for registering changes in land and assets attached to the land in accordance with the laws on land, and simultaneously adjust the land use period to fifty years in accordance with Clause 1 and Point a, Clause 3, Article 3 of Resolution No. 170/2024/QH15.

6. In the case of replacing or reissuing the Certificate of Conformity due to being stained, blurred, torn, damaged, or lost, the following shall be handled:

a) The replacement or reissue of the Certificate of Conformity for land use rights and ownership of assets attached to the land shall be carried out in accordance with the procedures and formalities stipulated in Decree No. 101/2024/NĐ-CP;

b) The land use period when replacing or reissuing the Certificate of Conformity for land use rights and ownership of assets attached to the land as provided in Point a of this Clause shall be determined as fifty years in accordance with Article 3 of Resolution No. 170/2024/QH15. The content displayed on the Certificate of Conformity for land use rights and ownership of assets attached to the land shall be implemented in accordance with Circular No. 10/2024/TT-BTNMT.

Article 4. Issuance of Certificates of Conformity for cases of land use, house ownership, and construction projects located at No. 39-39B Ben Van Don Street, Ward 12, District 4, Ho Chi Minh City as specified in Article 6 of Resolution No. 170/2024/QH15

After the investor continues to use the land in accordance with Article 6 of Resolution No. 170/2024/QH15, the issuance of Certificates of Conformity for the investor or the transferee of land use rights, house ownership, and construction projects shall be carried out in accordance with Decree No. 101/2024/NĐ-CP; in cases where the final judgment with legal effect contains a decision on land handling different from the provisions of Article 6 of Resolution No. 170/2024/QH15, it shall be implemented according to the final judgment with legal effect.

Section 2

SPECIFIC PROVISIONS ON AUDITING, COMPLETING PROCEDURES, AND CONDITIONS

FOR CONTINUOUS USE OF LAND TO IMPLEMENT PROJECTS, REDETERMINATION

OF LAND VALUES, COLLECTION OF LAND USE FEES, AND LAND RENTAL FEES

Article 5. The procedure for reviewing and perfecting the procedures and conditions for continued land use, re-determining land prices, and collecting land use fees and land rental fees for 13 projects in Da Nang City as stipulated in Article 4 of Resolution No. 170/2024/QH15

1. The review and perfection procedures shall be carried out as follows:

a) The Department of Agriculture and Rural Development shall take the lead and coordinate with relevant agencies at the same level to review and perfect investment, construction, environmental, marine and island, forestry, and land use procedures of the project according to the laws in effect at the time of implementing Resolution No. 170/2024/QH15;

b) Relevant agencies under the People's Committee of Da Nang City shall organize on-site inspections, review, and advise on perfection within their authority or as assigned by the People's Committee of Da Nang City, and submit the results of the review and perfection in writing to the Department of Agriculture and Rural Development;

c) The Department of Agriculture and Rural Development shall compile the results of the review and perfection and report to the People's Committee of Da Nang City;

d) The People's Committee of Da Nang City shall examine and decide that the project continues to be reviewed according to the procedures and formalities specified in Clause 2 of this Article if the project has met the requirements for completing investment, construction, environmental, marine and island, forestry, and land use procedures according to its authority at the time of implementing Resolution No. 170/2024/QH15.

In cases where it is necessary to adjust the form of land allocation or land leasing for the project, the procedures shall be implemented similarly to those prescribed in Article 51 of Decree No. 102/2024/NĐ-CP dated July 30, 2024, of the Government detailing certain provisions of the Land Law (hereinafter referred to as Decree No. 102/2024/NĐ-CP).

If the area of forest land within the allocated or leased land for the project needs to change its purpose to implement the project but has not yet received a decision on changing the purpose of forest land use according to the laws on forestry at the time of allocating or leasing the land, the People's Committee of Da Nang City does not need to issue a decision on changing the purpose of forest land use when completing the project file but shall entrust the relevant agency or organization to fulfill the obligation of replanting forests according to the laws on forestry;

d) The completion time for the tasks specified in this clause shall not exceed 12 months from the date this Decree takes effect, except in cases where there is a need to adjust or supplement the project file within the Prime Minister's decision-making authority (if applicable).

2. The procedure for reviewing the conditions for continued land use to implement the project shall be carried out as follows:

a) The Department of Agriculture and Rural Development shall take the lead and coordinate with relevant agencies to review the conditions stipulated in point a of Clause 1 and point a of Clause 2 of Article 4 of Resolution No. 170/2024/QH15 for each project regarding: compliance with approved land use planning or urban planning (general or detailed zoning planning) according to the law; non-violation of national defense land use planning, security land use planning, and three types of forest planning (or forestry planning) already approved; the capability of the investor to implement the project;

b) The Department of Agriculture and Rural Development shall compile the results of the condition assessment and prepare a dossier to submit to the People's Committee of Da Nang City for examination and evaluation of the conditions for each project to continue using land; the dossier includes a proposal, a draft decision assessing the project as meeting the conditions for continued land use, and opinions of related agencies;

Within no more than five working days from the date of receiving the dossier submitted by the Department of Agriculture and Rural Development, the People's Committee of Da Nang City shall examine the conditions and issue a decision assessing the project as meeting the conditions for continued land use, which shall be sent to the Department of Agriculture and Rural Development;

d) The completion time for the tasks specified in this clause shall not exceed six months from the date the People's Committee of Da Nang City issues the decision to continue reviewing the conditions as stipulated in point d of Clause 1 of this Article.

3. If the People's Committee of Da Nang City evaluates the results of the review according to Clause 2 of this Article and determines that the project does not meet the conditions for continued land use, the procedures and formalities for land recovery shall be similar to those for land recovery due to violations of land laws.

4. The selection of the method for determining land value and the procedures for applying the method of determining land value for projects falling under the provisions of point c of Clause 2 of Article 4 of Resolution No. 170/2024/QH15 shall be carried out as follows:

a) For cases where the State allocates land or permits changes in land use purposes from February 27, 2006, to before July 1, 2014, Decree No. 123/2007/NĐ-CP dated July 27, 2007, of the Government amending and supplementing some articles of Decree No. 188/2004/NĐ-CP dated November 16, 2004, on methods for determining land values and price ranges for various types of land (hereinafter referred to as Decree No. 123/2007/NĐ-CP), Circular No. 145/2007/TT-BTC dated December 6, 2007, of the Minister of Finance guiding the implementation of Decree No. 188/2004/NĐ-CP dated November 16, 2004, of the Government on methods for determining land values and price ranges for various types of land and Decree No. 123/2007/NĐ-CP (hereinafter referred to as Circular No. 145/2007/TT-BTC) shall apply;

b) For cases where the State allocates land or permits changes in land use purposes from July 1, 2014, to before the effective date of this Decree, Article 9 of Decree No. 71/2024/NĐ-CP dated June 27, 2024, of the Government on land prices (hereinafter referred to as Decree No. 71/2024/NĐ-CP) shall apply;

c) For cases where the State leases land from October 1, 2009, to before July 1, 2014, Decree No. 123/2007/NĐ-CP and Circular No. 145/2007/TT-BTC shall apply;

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

The procedures and formalities for re-determining specific land values for the cases stipulated in points a, b, c, and d of this clause shall be carried out according to the provisions of Decree No. 71/2024/NĐ-CP.

5. In the case of determining land prices in the Land Price Table for projects specified in point c, Clause 2, Article 4 of Resolution No. 170/2024/QH15 where the location of the plot of land or area to be appraised has not been provided with a land price in the Land Price Table, the Department of Agriculture and Rural Development shall base on the specific situation in the locality, the land prices in the Land Price Table of areas with similar infrastructure conditions to determine the land price to submit to the People's Committee of Da Nang City for decision.

6. After having the specific land price decision, continue to implement according to the steps of work prescribed in points đ, e, g, h, i, and k, Clause 2, Article 44 of Decree No. 102/2024/NĐ-CP and calculate the land use fee and land lease fee payable as follows:

a) The land use fee and land lease fee payable equals the recalculated land use fee and land lease fee minus the land use fee and land lease fee already paid before the effective date of Resolution No. 170/2024/QH15;

b) In the case where the recalculated land use fee and land lease fee is less than the land use fee and land lease fee already paid, the investor shall be deemed to have fulfilled their financial obligations regarding land, and the State will not refund the difference amount.

Article 6. Procedures for reviewing conditions for continued land use to implement projects, determining specific land prices, and calculating land use fees and land lease fees for 11 projects in Khanh Hoa Province as stipulated in Article 5 of Resolution No. 170/2024/QH15

1. The procedures for reviewing conditions for continued land use to implement projects as stipulated in point a, Clause 1 and point a, Clause 2 of Article 5 of Resolution No. 170/2024/QH15 are implemented as follows:

a) The Department of Agriculture and Rural Development shall take the lead and coordinate with relevant agencies to review the conditions stipulated in point a, Clause 1 and point a, Clause 2 of Article 5 of Resolution No. 170/2024/QH15 for each project concerning: compliance with approved land use planning or urban planning (general or detailed zoning); no violation of national defense land use planning or security land use planning; the capability of the investor to implement the project;

b) The Department of Agriculture and Rural Development shall compile the results of the condition assessment and prepare a dossier to submit to the People's Committee of Khanh Hoa Province for consideration and evaluation of conditions for each project to continue using land; the dossier includes a submission letter, draft decision assessing the project as meeting the conditions for continued land use, and opinions from related agencies;

c) Within no more than five working days from the date of receiving the dossier submitted by the Department of Agriculture and Rural Development, the People's Committee of Khanh Hoa Province shall consider the conditions and issue a decision assessing the project as meeting the conditions for continued land use, which shall be sent to the Department of Agriculture and Rural Development;

d) The time limit for completing the tasks prescribed in this clause shall be no later than twelve months from the date this Decree takes effect.

2. In the case where the People's Committee of Khanh Hoa Province evaluates the results of the review according to Clause 1 of this Article and determines that the project does not meet the conditions for continued land use, the procedures and processes for land recovery shall be carried out similarly to the procedures and processes for land recovery due to violations of land laws.

3. The selection of valuation methods and the procedures for applying valuation methods for projects falling under the cases stipulated in point b, Clause 1 and point b, Clause 2 of Article 5 of Resolution No. 170/2024/QH15 shall be implemented as follows:

a) For cases where land was transferred by the State from February 27, 2006, to before July 1, 2014, Decree No. 123/2007/NĐ-CP and Circular No. 145/2007/TT-BTC shall be applied;

b) For cases where land was transferred by the State from July 1, 2014, to before the effective date of this Decree, Article 9 of Decree No. 71/2024/NĐ-CP shall be applied;

c) For cases where land was leased by the State from February 27, 2006, to before July 1, 2014, Decree No. 123/2007/NĐ-CP and Circular No. 145/2007/TT-BTC shall be applied;

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

The procedures and formalities for re-determining specific land values for the cases stipulated in points a, b, c, and d of this clause shall be carried out according to the provisions of Decree No. 71/2024/NĐ-CP.

4. After having the specific land price decision, continue to implement according to the steps of work prescribed in points đ, e, g, h, i, and k, Clause 2, Article 44 of Decree No. 102/2024/NĐ-CP and calculate the land use fee and land lease fee payable as follows:

a) The land use fee and land lease fee payable equals the recalculated land use fee and land lease fee minus the land use fee and land lease fee already paid before the effective date of Resolution No. 170/2024/QH15;

b) In the case where the recalculated land use fee and land lease fee is less than the land use fee and land lease fee already paid, the investor shall be deemed to have fulfilled their financial obligations regarding land, and the State will not refund the difference amount.

Article 7. The procedure for determining land prices for 16 projects in Da Nang City as prescribed in Article 7 of Resolution No. 170/2024/QH15

1. The selection of methods for land valuation and the procedures for applying such methods to projects under the provisions of Clause 2 and Clause 4 of Article 7 of Resolution No. 170/2024/QH15 shall be carried out as follows:

a) In cases where land is granted by the State and the purpose of land use is permitted to change from February 27, 2006 to before July 1, 2014, Decree No. 123/2007/NĐ-CP and Circular No. 145/2007/TT-BTC shall be applied;

b) In cases where land is granted by the State and the purpose of land use is permitted to change from July 1, 2014 to before the effective date of this Decree, Article 9 of Decree No. 71/2024/NĐ-CP shall be applied;

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

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

The procedures and formalities for re-determining specific land values for the cases stipulated in points a, b, c, and d of this clause shall be carried out according to the provisions of Decree No. 71/2024/NĐ-CP.

2. In cases where the land price in the Land Price Table needs to be re-determined for projects under Clause 1 and Clause 3 of Article 7 of Resolution No. 170/2024/QH15, and if the plot or area of land to be valued has not been specified in the Land Price Table, the Department of Agriculture and Rural Development shall base on specific conditions in the locality, land prices in the Land Price Table of similar areas with comparable infrastructure conditions to determine the land price to be submitted to the People's Committee of Da Nang City for decision;

3. After the specific land price decision is made, the subsequent steps shall be carried out according to the procedures stipulated at Points d, e, g, h, i, and k of Clause 2 of Article 44 of Decree No. 102/2024/NĐ-CP, and the land use fee and land lease fee payable shall be calculated using the following formula:

a) The land use fee and land lease fee payable equals the recalculated land use fee and land lease fee minus the land use fee and land lease fee already paid before the effective date of Resolution No. 170/2024/QH15;

b) In the case where the recalculated land use fee and land lease fee is less than the land use fee and land lease fee already paid, the investor shall be deemed to have fulfilled their financial obligations regarding land, and the State will not refund the difference amount.

Article 8. The procedure for determining land prices and calculating land use fees for projects in Ho Chi Minh City as prescribed in Article 8 of Resolution No. 170/2024/QH15

1. The selection of methods for land valuation and the procedures for applying such methods to projects under the provisions of Article 8 of Resolution No. 170/2024/QH15 shall be carried out as follows:

a) In cases where the specific land price is determined to calculate the land use fee at March 30, 2018 for the equivalent area of land corresponding to the land use fee that the investor has temporarily paid to the state agency for the project of 1,330 apartments as stipulated in Point a, Clause 1 of Article 8 of Resolution No. 170/2024/QH15, Decree No. 44/2014/NĐ-CP dated May 15, 2014 of the Government on land prices (hereinafter referred to as Decree No. 44/2014/NĐ-CP) and Circular No. 36/2014/TT-BTNMT dated June 30, 2014 of the Ministry of Natural Resources and Environment detailing the method of land valuation; construction and adjustment of land price tables; determination of specific land prices and consultancy on land price determination (hereinafter referred to as Circular No. 36/2014/TT-BTNMT) shall be applied;

b) In cases where the specific land price is determined to calculate the land use fee at December 11, 2020 for the area of land that has not yet paid the land use fee for the project of 1,330 apartments as stipulated in Point b, Clause 1 of Article 8 of Resolution No. 170/2024/QH15, Decree No. 44/2014/NĐ-CP and Circular No. 36/2014/TT-BTNMT shall be applied;

c) In cases where the specific land price is determined to calculate the land use fee and land lease fee at November 20, 2008 for the 30.2 hectares of land in Binh Khanh Ward as stipulated in Point a, Clause 2 of Article 8 of Resolution No. 170/2024/QH15, Decree No. 123/2007/NĐ-CP and Circular No. 145/2007/TT-BTC shall be applied;

d) In cases where the specific land price is determined to calculate the land use fee and land lease fee at April 18, 2017 for the 30.1 hectares of land in Nam Rach Chiếc as stipulated in Point b, Clause 2 of Article 8 of Resolution No. 170/2024/QH15, Decree No. 44/2014/NĐ-CP and Circular No. 36/2014/TT-BTNMT shall be applied;

The procedures for determining specific land prices for the cases stipulated in Points a, b, c, and d of this clause shall be carried out in accordance with the provisions of Decree No. 71/2024/NĐ-CP;

2. The procedure for calculating the land use fee after determining the land price as prescribed in Clause 1 of this Article for the project of 1,330 apartments as stipulated in Clause 1 of Article 8 of Resolution No. 170/2024/QH15 shall be implemented as follows:

a) Determining the area of land corresponding to the land use fee that the investor has temporarily paid to the state agency according to the following formula:

Where:

Provincial People's Committees set specific prices_TN  is the area of land corresponding to the land use fee that the investor has temporarily paid at March 30, 2018;

T_TN  is the amount of the land use fee that the investor has temporarily paid;

of₂₀₁₈  is the land price at March 30, 2018.

b) Determining the additional land use fee that the investor must pay according to the following formula:

T_BS = (S_ĐO - S_TN) x G₂₀₂₀

Where:

T_BS  is the additional land use fee that the investor must pay;

Provincial People's Committees set specific prices_ĐO  is the total area of residential land of the 1,330 apartment project as stipulated in Clause 1 of Article 8 of Resolution No. 170/2024/QH15;

Provincial People's Committees set specific prices_TN  is the area of land corresponding to the land use fee that the investor has temporarily paid at March 30, 2018;

of₂₀₂₀  is the land price at December 11, 2020.

c) If the land use fee determined according to the provisions of this clause is less than the temporarily paid land use fee, the investor shall be deemed to have fulfilled their financial obligations regarding land, and the State will not refund the difference;

d) After completing the calculation of the land use fee according to Points a and b of this clause, the subsequent steps shall be carried out according to the procedures stipulated at Points d, e, g, h, i, and k of Clause 2 of Article 44 of Decree No. 102/2024/NĐ-CP;

3. The procedure for calculating the land use fee after determining the land price as prescribed in Clause 1 of this Article for the 30.1 hectares of land in Nam Rach Chiếc as stipulated in Clause 2 of Article 8 of Resolution No. 170/2024/QH15 shall be implemented as follows:

a) Determining the costs that the investor has invested in the 30.2 hectares of land in Binh Khanh Ward, including compensation, support, and construction investment (hereinafter referred to as T_TĐC);

b) Determining the value of the land use right for the 30.1 hectares of land at November 20, 2008 (hereinafter referred to as T_{BT 2008});

c) Determining the land access coefficient for the 30.1 hectares of land at November 20, 2008 (hereinafter referred to as K) according to the following formula:

In case K has a value equal to or greater than 1, the investor is deemed to have fulfilled their financial obligations regarding land; the State will not refund the difference amount when K has a value greater than 1; there is no need to determine additional land use fees or land rental fees according to points d, đ, and e of this clause.

d) Determine the area of land that the investor already has the right to use at the 30.1-hectare site using the following formula:

Provincial People's Committees set specific prices_GĐ1= K x S_GĐ

Provincial People's Committees set specific prices_TĐ1= K x S_TĐ

Where:

Provincial People's Committees set specific prices_GĐ1is the area of land for which the State has transferred land with payment of land use fees according to the decision of the competent authority at the 30.1-hectare site that the investor already has the right to use;

Provincial People's Committees set specific prices_TĐ1is the area of land for which the State has leased land with one-time payment of land rental fees for the entire lease period according to the decision of the competent authority at the 30.1-hectare site that the investor already has the right to use;

Provincial People's Committees set specific prices_GĐis the area of land for which the State has transferred land with payment of land use fees according to the decision of the competent authority at the 30.1-hectare site;

Provincial People's Committees set specific prices_TĐis the area of land for which the State has leased land with one-time payment of land rental fees for the entire lease period according to the decision of the competent authority at the 30.1-hectare site;

đ) Determine the area of land that the investor does not yet have the right to use (has not paid land use fees or land rental fees) at the 30.1-hectare site using the following formula:

Provincial People's Committees set specific prices_GĐ2= S_GĐ - S_GĐ1

Provincial People's Committees set specific prices_TĐ2= S_TĐ - S_TĐ1

Where:

Provincial People's Committees set specific prices_GĐ2is the area of land for which the State has transferred land with payment of land use fees according to the decision of the competent authority at the 30.1-hectare site that the investor does not yet have the right to use;

Provincial People's Committees set specific prices_TĐ2is the area of land for which the State has leased land with one-time payment of land rental fees for the entire lease period according to the decision of the competent authority at the 30.1-hectare site that the investor does not yet have the right to use;

e) Determine the additional land use fees and land rental fees that the investor must pay based on the land price as of April 18, 2017 using the following formula:

T_GĐBS= Provincial People's Committees set specific prices_GĐ2x G_GĐ

T_TĐBS= S_TĐ2x G_TĐ

T_Total= T_GĐBS+ T_TĐBS

Where:

T_GĐBSis the additional land use fee that the investor must pay based on the land price as of April 18, 2017;

T_TĐBSis the additional land rental fee that the investor must pay based on the land price as of April 18, 2017;

of_GĐis the land price determined at point d of Clause 1 of Article 44 of Decree No. 102/2024/NĐ-CP (as of April 18, 2017);

of_TĐis the land price determined at point d of Clause 1 of Article 44 of Decree No. 102/2024/NĐ-CP (as of April 18, 2017);

T_Totalis the total additional land use fee and land rental fee that the investor must pay based on the land price as of April 18, 2017.

g) After completing the calculation of land use fees as prescribed in this clause, continue to implement the subsequent steps as stipulated in points đ, e, g, h, i, and k of Clause 2 of Article 44 of Decree No. 102/2024/NĐ-CP.

Chapter III.

IMPLEMENTING PROVISIONS

Article 9. Responsibilities of the Provincial People's Committee

1. 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 be responsible for:

a) Being fully responsible for the accuracy, completeness, and truthfulness of the files, documents, data, and information submitted to the National Assembly and the Government compared to the contents concluded by the competent authority before implementing Resolution No. 170/2024/QH15 and this Decree;

b) Being responsible for the results of reviewing the legality of projects, the results of reviewing project implementation conditions, the results of reviewing and re-determining land prices, determining land prices, recalculating land use fees, and land rental fees when implementing Resolution No. 170/2024/QH15 and this Decree;

c) Organizing inspections and checks on the implementation of Resolution No. 170/2024/QH15 and this Decree to prevent disputes, complaints, lawsuits, illegal formalization, new violations, policy exploitation, group interests, losses, and waste; report to the Ministry of Agriculture and Rural Development 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 Agency to audit the determination of land prices, calculation of land use fees, and land rental fees as prescribed to ensure timely continuation of land use and project implementation according to Resolution No. 170/2024/QH15 and this Decree.

3. When implementing specific projects listed in the appendix of Resolution No. 170/2024/NQ15 and if there is a change in the address according to administrative units, 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 be responsible for adjusting the changed administrative address information in the project resolution file.

Article 10. Effective Date

This Decree takes effect from April 1, 2025.

Article 11. Responsibility for Implementation

Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairmen of the People's Committee of Ho Chi Minh City, Chairmen of the People's Committee of Da Nang City, Chairmen of the People's Committee of Khanh Hoa Province, organizations, and individuals related to this matter are responsible for enforcing this Decree./.