Circular No. 99/2025/TT-BQP on the management and use of defense land combined with labor production and economic construction activities.

CIRCULAR

Regulations on the management and use of defense land in combination with labor production and economic construction activities in conjunction with labor production and construction activities to develop the economy

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Pursuant to the Land Law dated January 18, 2024; 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 dated June 29, 2024;

Pursuant to the Government Decree No. 102/2024/NĐ-CP dated July 30, 2024 detailing the implementation of certain provisions of the Land Law;

Pursuant to the Government Decree No. 01/2022/NĐ-CP dated November 30, 2022 stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense; and the Government Decree No. 03/2025/NĐ-CP dated February 28, 2025 amending and supplementing certain provisions of the Government Decree No. 01/2022/NĐ-CP dated November 30, 2022 stipulating the functions, tasks, powers, and organizational structure of the Ministry of National Defense;

At the proposal of the Director of the Financial Department of the Ministry of National Defense;

The Minister of National Defense issues this Circular regulating the management and use of defense land in combination with labor production and economic construction activities.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular regulates the management and use of defense land in combination with labor production and economic construction activities, specifically:

1. Regulations on cases where the use of defense land in combination with labor production and economic construction activities does not require annual land use fee payments as provided for in Clause 4, Article 85 of the Government Decree No. 102/2024/NĐ-CP dated July 30, 2024 detailing the implementation of certain provisions of the Land Law (hereinafter referred to as Decree No. 102/2024/NĐ-CP); and cases where the use of defense land in combination with labor production and economic construction activities requires annual land use fee payments as provided for in Clause 3, Article 86 of Decree No. 102/2024/NĐ-CP.

2. Allocation of competent agencies, units, and enterprises to organize implementation and guide the development of plans and forms during the preparation, examination, and approval of plans for the use of defense land in combination with labor production and economic construction activities as provided for in Clause 7, Article 88 of Decree No. 102/2024/NĐ-CP; regulations on the collection and payment of annual land use fees as provided for in Clause 4, Article 87 and Clause 1, Article 89 of Decree No. 102/2024/NĐ-CP.

Article 2. Applicability

1. Military units and public service organizations under the People's Army.

2. State-owned enterprises managed by the Ministry of National Defense (hereinafter referred to as enterprises).

3. Organizations and individuals continuing to use defense land in combination with labor production and economic construction activities as provided for in Clause 4, Article 260 of the Land Law.

4. State agencies, organizations, and other individuals related to the management and use of defense land in combination with labor production and economic construction activities.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. Lead units directly under the Ministry of National Defense including: the General Staff of the Vietnam People's Army; the Political Bureau of the Vietnam People's Army; the General Departments, Military Regions, Corpses, Services, Armies, and Fleets; Border Guard Forces; Vietnam Coast Guard; Command of Hanoi Capital, Ho Chi Minh Mausoleum, Cyber Warfare, Artillery-Rockets; Academies and Schools under the Ministry of National Defense; Hospitals under the Ministry of National Defense; the Vietnam-Russia Tropical Center; enterprises under the Ministry of National Defense; and the Office of the Government Secretariat.

2. Units subordinate to lead units including: units under the administrative and military management of lead units directly under the Ministry of National Defense.

3. State-owned enterprises managed by the Ministry of National Defense are state-owned enterprises as stipulated in Article 88 of the Enterprise Law, with the Ministry of National Defense being the representative owner.

Article 4. Cases of using defense land in combination with labor production and economic construction activities do not require annual land use fee payments.

1. Military units and public service establishments under the People's Army, except for cases where public service establishments self-fund regular expenses and investment costs when using defense land in combination with labor production and economic construction activities (including when collaborating with state-owned enterprises managed by the Ministry of National Defense), primarily serving the unit's tasks as stipulated in Clauses 1, 2, and 3 of Article 85 of Decree No. 102/2024/NĐ-CP, shall not be required to pay the annual land use fee.

2. Military units and public service establishments under the People's Army, except for cases where public service establishments self-fund regular expenses and investment costs when using defense land in combination with labor production and economic construction activities, shall implement rights and obligations according to the provisions of Article 84 of Decree No. 102/2024/NĐ-CP.

Article 5. Cases of using defense land in combination with labor production and economic construction activities require annual land use fee payments.

1. State-owned enterprises managed by the Ministry of National Defense and public service establishments under the People's Army that self-fund regular expenses and investment costs when using defense land in combination with labor production and economic construction activities must make annual land use fee payments, including:

a) Using defense land in combination with labor production and economic construction activities according to the land use plan approved by the Minister of National Defense;

b) Using defense land in combination with labor production and economic construction activities according to the handling plan, reorganization plan, and asset disposal plan already approved by the competent authority as stipulated in Clause 1 of Article 25 of this Circular;

c) Using defense land in combination with labor production and economic construction activities according to the handling plan, reorganization plan, and asset disposal plan currently being submitted to the competent authority for approval as stipulated in Clauses 2 and 3 of Article 25 of this Circular.

2. Joint-stock companies managed by the Ministry of National Defense when using defense land in combination with labor production and economic construction activities must make annual land use fee payments, including:

a) Joint-stock companies where the State holds more than 50% of the charter capital currently using defense land under land lease contracts or land use contracts signed with the Ministry of National Defense as stipulated in Point b, Clause 3 of Article 79 of Decree No. 102/2024/NĐ-CP;

b) Joint-stock companies where the State holds less than 50% of the charter capital continuing to use defense land according to the reorganization and asset disposal plan for state assets approved by the competent authority as stipulated in Point b, Clause 3 of Article 79 of Decree No. 102/2024/NĐ-CP.

3. Military units and public service establishments under the People's Army when using defense land in combination with labor production and economic construction activities have been approved by the Ministry of National Defense according to the provisions of Clause 1 of Article 25 of this Circular.

4. Military units and public service establishments under the People's Army when using defense land in combination with labor production and economic construction activities are currently submitting to the Ministry of National Defense for approval of the project handling plan, joint venture contract, and cooperation contract as stipulated in Clauses 2 and 3 of Article 25 of this Circular.

5. Units and enterprises specified in Clauses 1, 2, and 3 of this Article, when using defense land in combination with labor production and economic construction activities, shall implement the rights and obligations of the units and enterprises according to the provisions of Article 84 of Decree No. 102/2024/NĐ-CP.

Article 6. Competence to Approve, Adjust, or Terminate the Plan for Combined Defense Land Use with Labor Production and Economic Construction Activities

1. The head of the main unit under the Ministry of National Defense shall decide on approval, adjustment, or termination of plans that do not require annual land use payment according to the procedures and formalities stipulated in Article 7 of this Circular.

2. The Minister of National Defense shall decide on approval, adjustment, or termination of plans requiring annual land use payment for enterprises and public service units self-financing recurrent and investment expenditures according to the procedures and formalities stipulated in Articles 8 and 9 of this Circular.

Chapter II

ESTABLISHMENT, REVIEW, APPROVAL, ADJUSTMENT OR TERMINATION OF THE PLAN FOR COMBINED DEFENSE LAND USE WITH LABOR PRODUCTION AND ECONOMIC CONSTRUCTION ACTIVITIESLABOR PRODUCTION AND ECONOMIC CONSTRUCTION

Article 7. Procedures for Establishing, Reviewing, and Approving Plans for Combined Defense Land Use with Labor Production and Economic Construction Activities That Do Not Require Annual Land Use Payment

1. Establishing the Land Use Plan

a) When using defense land in combination with labor production and economic construction activities, subordinate units under the main unit shall be responsible for reviewing and determining the area of combined land use, preparing land use plan files for each plot of land, determining the density of the plan file, and submitting it to the main unit under the Ministry of National Defense. For plots of land directly implemented by the main unit under the Ministry of National Defense, the head of the unit shall instruct subordinate agencies to prepare the plan and determine the density of the plan file in accordance with the provisions of the law, and submit it to the head of the main unit under the Ministry of National Defense;

b) In cases where the file is incomplete as prescribed in Clause 2 of this Article, within five days from the date of receipt of the file, the main unit under the Ministry of National Defense shall be responsible for returning the file and clearly stating the reasons in writing.

2. Documents for Requesting Approval of the Land Use Plan Include:

a) The Land Use Plan (according to Model No. 01 in Appendix I attached to this Circular);

b) The Petition for Approval of the Land Use Plan (according to Model No. 02 in Appendix I attached to this Circular);

c) A copy of the decision on the location of the garrison or a copy of the decision to transfer the real estate facility; a copy of the certificate of land use rights or the decision to allocate land (if applicable);

d) Approved district planning or current status map of the land area;

đ) Copies of related documents regarding the combined use of defense land with labor production and economic construction activities (if applicable).

3. Reviewing and Reporting to the Head of the Main Unit Under the Ministry of National Defense for Approval of the Land Use Plan

a) Within twenty days from the date of receiving all documents for the land use plan as stipulated in Clause 2 of this Article, the unit entrusted with the review shall be responsible for soliciting opinions from relevant agencies and units; compiling and completing the review report and draft decision on approval of the plan (according to Model No. 03 in Appendix I attached to this Circular), reporting to the head of the main unit under the Ministry of National Defense for consideration and decision;

b) During the review process, if additional supplementation, amendment, or completion of the plan file is required by the unit entrusted with the review, within seven days, the unit establishing the plan shall be responsible for supplementing, amending, and completing the file; the unit entrusted with the review shall be responsible for compiling and completing the review report and draft decision on approval of the plan, reporting to the head of the main unit under the Ministry of National Defense for consideration and decision.

4. Content of the Review of the Land Use Plan Shall Be Implemented According to the Provisions of Clause 6 of Article 88 of Decree No. 102/2024/NĐ-CP.

5. Report on Approval of the Plan

Within seven days from the date of issuance of the decision approving the land use plan, the main unit under the Ministry of National Defense shall send one set of documents to the Department of Finance/Ministry of National Defense for monitoring and supervision; updating into the software of the Database Management System for Labor Production and Economic Construction Activities of the Military.

Article 8. Establishing, reviewing, and approving plans for combined defense land use with labor production and economic construction activities requires payment of annual land use fees for enterprises and public service units that self-finance their regular expenses and investments under the direct management of the Ministry of National Defense.

1. Establishing the Land Use Plan

a) Enterprises and public service units that self-finance their regular expenses and investments when using defense land in combination with labor production and economic construction activities shall conduct a review to determine the area of combined land use, prepare a proposal along with the plan documentation for each plot of land; determine the density of the plan documentation according to the provisions of the law, and report to the unit directly under the Ministry of National Defense.

b) The unit directly under the Ministry of National Defense shall prepare a proposal accompanied by the plan documentation and submit four sets of documentation to the Ministry of National Defense (through the Finance Department of the Ministry of National Defense).

c) In cases where the documentation is incomplete as stipulated in Clause 2 of this Article, within five days from the date of receipt of the documentation, the Finance Department of the Ministry of National Defense shall be responsible for returning the documentation and clearly stating the reasons in writing.

2. Documentation for approval of land use plans includes:

a) Land use plan (according to Model No. 01 Appendix II attached to this Circular);

b) Proposal requesting approval of the land use plan (according to Model No. 02 Appendix II attached to this Circular);

c) A copy of the decision on the location of the garrison or a copy of the decision to transfer the real estate facility; a copy of the certificate of land use rights or the decision to allocate land (if applicable);

d) Approved district planning or current status map of the land area;

đ) Copies of related documents regarding the combined use of defense land with labor production and economic construction activities (if applicable).

3. Reviewing and reporting to the Minister of National Defense for consideration and approval of the land use plan

a) Within twenty days from the date of receiving complete documentation for the land use plan as stipulated in Clause 2 of this Article, the Finance Department of the Ministry of National Defense shall be responsible for drafting the review report and decision on approval of the plan (according to Model No. 03 Appendix II attached to this Circular), sending it for comments from relevant agencies and units;

b) During the review process, if additional documentation for the plan is required by the Finance Department of the Ministry of National Defense, within seven days from the date of receipt of the request letter from the Finance Department of the Ministry of National Defense, the unit preparing the plan shall be responsible for supplementing and completing the documentation and resubmitting it to the Finance Department of the Ministry of National Defense;

c) Within seven days from the date of receipt of comments from relevant agencies and units, the Finance Department of the Ministry of National Defense shall finalize the review report, draft decision on approval of the land use plan along with the plan documentation, and report to seek guidance from the Head of the General Staff. If the Head of the General Staff provides guidance to adjust, supplement, or does not agree with the review report and draft decision, the Finance Department of the Ministry of National Defense shall cooperate with relevant agencies and units to incorporate or explain the guidance provided by the Head of the General Staff;

d) After receiving guidance from the Head of the General Staff, the Finance Department of the Ministry of National Defense shall finalize the review report, draft decision on approval of the plan, and report to the Minister of National Defense for consideration and approval.

4. Content of the Review of the Land Use Plan Shall Be Implemented According to the Provisions of Clause 6 of Article 88 of Decree No. 102/2024/NĐ-CP.

5. Within seven days from the date of issuance of the decision approving the land use plan, the unit directly under the Ministry of National Defense shall be responsible for updating the software component of the database system managing labor production and economic construction activities of the Military.

Article 9. Establishment, examination, approval of plans for combined defense land use with labor production and economic construction activities requiring annual land use payment for enterprises and public institutions under the Ministry of National Defense that self-finance regular expenses and investment costs.

1. Establishing the Land Use Plan

a) Enterprises and public institutions under the Ministry of National Defense that self-finance regular expenses and investment costs when using defense land in combination with labor production and economic construction activities shall review and determine the area of land used in combination, prepare a report along with the plan's dossier for each piece of land, determine the level of confidentiality of the plan dossier according to the provisions of the law, submit four sets of dossiers to the Ministry of National Defense (through the Finance Department of the Ministry of National Defense).

b) In cases where the dossier is not complete as stipulated in Clause 2 of this Article, within five days from the date of receipt of the dossier, the Finance Department of the Ministry of National Defense shall be responsible for returning the dossier and clearly stating the reasons in writing.

2. The dossier for approval of the land use plan shall be implemented according to the provisions of Clause 2 of Article 8 of this Circular.

3. Examination and reporting to the Minister of National Defense for consideration and approval of the land use plan according to the provisions of Clause 3 of Article 8 of this Circular.

4. The content of the examination of the land use plan according to the provisions of Clause 6 of Article 88 of Decree No. 102/2024/NĐ-CP.

5. Within seven days from the date of issuance of the decision approving the land use plan, enterprises and public institutions under the Ministry of National Defense that self-finance regular expenses and investment costs shall be responsible for updating the data on the combined defense land use plan with labor production and economic construction activities into the software of the Military Labor Production and Economic Construction Activity Management Database System.

Article 10. Adjustment or termination of plans for combined defense land use with labor production and economic construction activities.

1. Subordinate units of the main unit when there is a need to adjust or terminate the plan for combined defense land use with labor production and economic construction activities, shall prepare a report, determine the level of confidentiality of the plan dossier according to the provisions of the law, report to the head of the subordinate main unit under the Ministry of National Defense for consideration and decision according to the procedures and formalities prescribed in Article 7 of this Circular.

2. Enterprises subordinate to the main unit, enterprises and public institutions under the Ministry of National Defense that self-finance regular expenses and investment costs when there is a need to adjust or terminate the plan for combined defense land use with labor production and economic construction activities, shall prepare a report and report to the Ministry of National Defense (through the Finance Department of the Ministry of National Defense) for consideration and decision according to the procedures and formalities prescribed in Articles 8 and 9 of this Circular.

Chapter III

MANAGEMENT OF FINANCE FROM DEFENSE LAND COMBINED WITH LABOR PRODUCTION AND ECONOMIC CONSTRUCTION ACTIVITIES

Article 11. Determination of annual land use fee for combined defense land use with labor production and economic construction activities.

1. The annual land use fee is determined according to the formula stipulated in Clause 1 of Article 87 of Decree No. 102/2024/NĐ-CP.

2. The area of land used in combination with labor production and economic construction activities determined in the plan serving as the basis for calculating the annual land use fee shall be implemented according to the provisions of Point a, Clause 1 of Article 87 of Decree No. 102/2024/NĐ-CP.

3. Revenue from performing military and national defense tasks to determine the annual land use fee includes: Revenue from products, goods, and services serving military and national defense tasks ordered or assigned by competent authorities to enterprises to implement at approved prices.

4. In the year for calculating the land use fee, if an enterprise is assigned by competent authorities to perform military and national defense tasks (suddenly or according to a plan), it may be exempted from the land use fee based on the actual number of days mobilized at the location of the assigned task.

Article 12. The state budget estimate from the use of defense land combined with labor production activities and economic construction

1. Before March 31 each year, the Finance Department of the Ministry of National Defense shall take the lead in reporting to the Ministry of National Defense to issue guidelines for determining the land use fee payable for the following year, serving as the basis for units and enterprises to develop production and business plans, financial plans, product costs, service prices, state budget needs reports, and the state budget estimate for the following year. The determination of the land use fee payable shall be carried out according to the principle:

a) For enterprises and public institutions that self-fund their regular expenses and investment, the determination of the land use fee payable for the following year shall be temporarily calculated in accordance with Clause 1 of Article 87 of Decree No. 102/2024/NĐ-CP, where the percentage of revenue outside military and defense tasks for temporarily calculating the annual land use fee shall be based on the percentage of revenue approved by the competent authority in the financial report of the previous adjacent year;

b) For units and enterprises continuing to use land to implement projects, joint venture contracts, and enterprises undergoing shareholding reform that have signed land lease contracts with the Ministry of National Defense, the determination of the land use fee for the following year shall be calculated in accordance with Clause 1 of Article 87 of Decree No. 102/2024/NĐ-CP, where the percentage of revenue outside military and defense tasks shall be determined at 100%;

c) For enterprises undergoing shareholding reform from military enterprises currently using defense land but not yet signing a land lease contract with the Ministry of National Defense, the determination of the land use fee for the following year shall be calculated in accordance with Clause 1 of Article 87 of Decree No. 102/2024/NĐ-CP, where the percentage of revenue outside military and defense tasks shall be determined at 100%;

The expected land use fee collection for the following year shall be determined based on the land use plan and handling measures approved by the Minister of National Defense.

2. Along with the time of establishing the state budget needs annually, units and enterprises shall report revenues and expenditures from the use of defense land combined with labor production activities and economic construction, which shall be consolidated into the state budget needs for the following year and submitted to the direct subordinate agency of the Ministry of National Defense, and sent to the Finance Department of the Ministry of National Defense in accordance with the laws on the state budget.

3. For enterprises undergoing shareholding reform and divestment currently using defense land under land lease contracts signed with the Ministry of National Defense, and enterprises undergoing shareholding reform from military enterprises currently using defense land but not yet signing a land lease contract with the Ministry of National Defense, the Finance Department of the Ministry of National Defense shall forecast the land use fee revenue for the following year for consolidation and reporting in accordance with regulations. The contents of the report include:

a) State budget revenues as stipulated in Clause 1 of Article 89 of Decree No. 102/2024/NĐ-CP;

b) State budget expenditures implemented in accordance with Clause 2 of Article 89 of Decree No. 102/2024/NĐ-CP.

4. The Finance Department of the Ministry of National Defense shall consolidate revenues and state budget expenditures for the following year of units and enterprises directly under the Ministry of National Defense and shareholding enterprises. The preparation, allocation, and assignment of the state budget estimate for the following year shall be carried out in accordance with the laws on the state budget and the guidelines of the Ministry of National Defense on budget preparation work, implementation, and settlement within the Ministry of National Defense.

Article 13. Annual payment for land use rights under approved land use plans

1. Based on the annual state budget revenue forecast assigned by the Ministry of National Defense, enterprises shall pay annually the provisional land use fee to the temporary account opened by the State Treasury Transaction Office under the Ministry of National Defense's Financial Department (hereinafter referred to as the temporary account).

2. At the end of the fiscal year, based on the officially determined percentage of non-military and defense revenues, the superior financial authority will notify the amount of land use fees that must be paid for the year in the annual budget settlement review notice for units and enterprises to implement.

a) In cases where the annual land use fee payable exceeds the provisional land use fee already paid, within thirty days from the date of receipt of the annual budget settlement review notice, the unit or enterprise shall make up the shortfall.

b) In cases where the annual land use fee payable is less than the annual provisional land use fee paid, the unit or enterprise may deduct the excess payment from the land use fee due in the following year.

3. Payment of land use fees

a) Before May 31 each year, the unit or enterprise shall pay fifty percent of the land use fee according to the annual state budget revenue forecast assigned by the Ministry of National Defense to the temporary account. By June 30 each year, the Ministry of National Defense's Financial Department shall remit the entire amount collected to the state budget.

b) Before November 30 each year, the unit or enterprise shall pay the remaining land use fee according to the annual state budget revenue forecast assigned by the Ministry of National Defense to the temporary account. By December 31 each year, the Ministry of National Defense's Financial Department shall remit the entire remaining land use fee collected to the state budget. If the deadline is exceeded without payment, the unit or enterprise will be considered late and must pay late payment penalties as stipulated in Clause 5 of this Article.

c) During the year, the Minister of National Defense approves adjustments to the land use fee for the current year and previous years (if applicable). If the approved adjusted land use fee is higher than the provisional land use fee already paid or previously approved by the unit or enterprise, within thirty days from the date of the decision approving the adjustment, the Ministry of National Defense's Financial Department shall notify the unit or enterprise to implement.

The Ministry of National Defense's Financial Department shall remit the entire difference collected to the state budget before June 30 or December 31 each year. If the approved adjusted land use fee is lower than the provisional land use fee already paid or previously approved by the unit or enterprise, the unit or enterprise may deduct it from the land use fee due in the following year.

4. After the deadline for notification of payment specified in Clauses 2 and 3 of this Article, if the unit or enterprise fails to pay or does not fully pay the annual land use fee, the Ministry of National Defense's Financial Department shall determine, notify, and collect late payment penalties for the unpaid amount or report to the Minister of National Defense for handling in accordance with tax management laws.

5. During the year, the Minister of National Defense issues a decision approving late payment penalties (if any). Within thirty days from the date of the decision approving late payment penalties, the Ministry of National Defense's Financial Department shall notify the unit or enterprise to implement.

6. In cases where there is a change in the land use period according to the plan or contract signed, or a change in the area of land use, land price, or unit price ratio, within thirty days from the date of the decision by the Ministry of National Defense or the provincial people's committee where the land is located, the unit or enterprise must notify the Ministry of National Defense's Financial Department to adjust the land use fee payable and report to the Ministry of National Defense for approval.

After approval by the Ministry of National Defense, the Ministry of National Defense's Financial Department shall notify the unit or enterprise of the adjustment in the land use fee. The handling of the annual land use fee payable being greater or smaller than the amount already paid shall be carried out as stipulated in Clause 3 of this Article. If the annual land use fee payable is less than the amount already paid but the land use period according to the plan or contract has expired, the Ministry of National Defense's Financial Department shall refund the excess payment from the temporary account (if any).

Article 14. Annual payment for land use fees for projects, joint venture contracts, and joint operation contracts that have been implemented

1. Based on the state budget revenue forecast assigned by the Ministry of National Defense in the annual state budget and the handling plan approved by the Minister of National Defense (if applicable), units and enterprises using land to implement projects, joint venture contracts, and joint operation contracts shall pay the land use fee into the temporary account within the time limit specified in Clause 3, Article 13 of this Circular.

2. In cases where there is a change in the duration of land use according to the plan or contract signed, or changes in the area of land use, land price, or unit price percentage as decided by the Ministry of National Defense or the provincial People's Committee where the land is located, units and enterprises shall comply with the provisions set out in Clause 6, Article 13 of this Circular.

3. Upon expiration of the land use fee payment period, if the unit or enterprise does not pay or pays insufficiently, it will be handled according to the provisions set out in Clauses 4 and 5, Article 13 of this Circular.

Article 15. Determination and Payment of Annual Land Use Fee at Joint Stock Enterprises that Have Signed Land Lease Contracts with the Ministry of National Defense or Plans Approved by the Minister of National Defense

1. Annually, in cases where there is no change in the land use fee, the Finance Department of the Ministry of National Defense shall determine the annual land use fee based on the land lease contract signed by the joint stock enterprises and divestment enterprises with the Ministry of National Defense or the plan approved by the Minister of National Defense. If there is a change in the land use fee, the Finance Department of the Ministry of National Defense shall take the lead and coordinate with relevant agencies of the Ministry of National Defense to determine the aforementioned land use fee.

2. The Finance Department of the Ministry of National Defense shall compile and report to the Minister of National Defense for review and approval after determining the amount of land use fee that the joint stock enterprises must pay.

3. Based on the approval of the Minister of National Defense, the Finance Department of the Ministry of National Defense shall notify the amount of land use fee to be paid so that the joint stock enterprises and divestment enterprises can pay into the temporary account.

4. In cases where the duration of land use according to the signed contract has expired, or there is a change in the area of land use, land price, or unit price percentage of the Ministry of National Defense or the provincial People's Committee where the land is located, the joint stock enterprises and divestment enterprises shall comply with the provisions set out in Clause 6, Article 13 of this Circular.

5. Upon expiration of the land use fee payment period, if the enterprise does not pay or pays insufficiently, it will be handled according to the provisions set out in Clauses 4 and 5, Article 13 of this Circular.

Chapter IV

RESPONSIBILITIES OF ORGANIZATIONS AND UNITS UNDER THE MINISTRY OF NATIONAL DEFENSEENTERPRISES SUBORDINATE TO THE MINISTRY OF NATIONAL DEFENSE

Article 16. General Staff Department

1. Take the lead and assist the Minister of National Defense in performing state management functions over defense land as prescribed by law.

2. Provide comments on the appraisal reports of the Finance Department of the Ministry of National Defense regarding plans for combined use of defense land with labor production activities and economic construction under the approval authority of the Minister of National Defense.

3. Direct the Operations Department to carry out:

a) Take the lead and coordinate with relevant agencies of the Ministry of National Defense to assist the General Staff Department and the Minister of National Defense in performing state management functions over defense land as prescribed by law;

b) Coordinate with the Finance Department of the Ministry of National Defense: appraise plans for combined use of defense land with labor production activities and economic construction under the approval authority of the Minister of National Defense; determine the annual land use fee according to the provisions of this Circular;

c) Coordinate with related agencies and units to perform inspection, supervision, and monitoring work on units and enterprises implementing the management and use of defense land combined with labor production activities and economic construction.

Article 17. The Political General Department

Directs competent agencies to guide propaganda and education work throughout the military to comply strictly with the Party's guidelines and policies, the State's laws and regulations, and the Ministry of National Defense's provisions on managing and using defense land in conjunction with labor production and economic construction activities of the Military.

Article 18. The Logistics and Technical General Department

1. Cooperate with the General Staff to assist the Minister of National Defense in performing state management functions over defense land as prescribed by law.

2. Direct the Barracks Management Department to implement:

a) Advise the Logistics and Technical General Department to perform tasks stipulated in Clause 1 of this Article and land law provisions.

b) Coordinate with the Finance Department of the Ministry of National Defense: appraise plans for combined use of defense land with labor production activities and economic construction under the approval authority of the Minister of National Defense; determine the annual land use fee according to the provisions of this Circular;

c) Coordinate with related agencies and units to perform inspection, supervision, and monitoring work on units and enterprises implementing the management and use of defense land combined with labor production activities and economic construction.

Article 19. The Finance Department/Ministry of National Defense

1. Take the lead and coordinate with functional agencies of the Ministry of National Defense to advise and propose the establishment and improvement of mechanisms and policies for managing and using defense land in conjunction with labor production and economic construction activities.

2. Take the lead and coordinate with agencies, units, and enterprises under the Ministry of National Defense to review, report to the Chief of the General Staff for comments, and submit to the Minister of National Defense for approval of plans for using defense land in conjunction with labor production and economic construction activities within the Minister's approval authority.

3. Take the lead in guiding, monitoring, inspecting, compiling, and reporting the results of implementing approved plans for using defense land in conjunction with labor production and economic construction activities. Guide units and enterprises to complete legal procedures after the plan has been approved.

4. Take the lead and coordinate with functional agencies of the Ministry of National Defense to work with subordinate units and enterprises to unify contents and solutions in plans for handling projects, joint ventures, and joint operations that have been implemented.

5. Take the lead and coordinate with functional agencies of the Ministry of National Defense to organize inspections and reviews to determine and collect annual land use fees as prescribed in this Circular.

6. Take the lead in building, managing, and operating the database system for labor production and economic construction activities of the Military; direct units and enterprises to update data on plans for using defense land in conjunction with labor production and economic construction activities after approval.

7. Coordinate with relevant agencies and units to conduct regular or ad hoc inspections, supervision of the management and use of defense land in conjunction with labor production and economic construction activities according to the requirements of the Chief of the General Staff.

Article 20. The Legal Affairs Department/Ministry of National Defense

1. Advise and propose to the Minister of National Defense on the legality of plans for using defense land in conjunction with labor production and economic construction activities at military units, enterprises, and related organizations.

2. Coordinate with the Finance Department/Ministry of National Defense: advise and propose to the Ministry of National Defense on the establishment and improvement of mechanisms, policies, and legal systems for managing and using defense land in conjunction with labor production and economic construction activities; review plans for using defense land in conjunction with labor production and economic construction activities within the Minister's approval authority; determine annual land use fees as prescribed in this Circular.

3. Take the lead and coordinate with legal review agencies to examine the content of agreements between parties using defense land in conjunction with labor production and economic construction activities before signing contracts or contract supplements to ensure compliance with legal provisions and approved plans by the Minister of National Defense.

4. Take the lead and coordinate with legal review agencies to examine the content of agreements between parties when transferring the subject of contracts for plans for using defense land in conjunction with labor production and economic construction activities that have been approved by the Minister of National Defense but transferred by authorized authorities to other units for management and use.

5. Coordinate with relevant agencies and units to conduct inspections, supervision of the management and use of defense land in conjunction with labor production and economic construction activities.

6. Guide agencies and units to direct legal affairs organizations and legal officers under their jurisdiction to cooperate in advising and proposing commanders on the management and use of defense land in conjunction with labor production and economic construction activities in accordance with national and Ministry of National Defense regulations.

Article 21. Inspection by the Ministry of National Defense

1. Take the lead and coordinate with relevant agencies and units to develop plans for regular or spot inspections at the request of the Head of the Ministry of National Defense regarding the management and use of defense land combined with labor production and economic construction activities by related agencies, units, enterprises, organizations, and individuals.

2. Advise and propose to the Ministry of National Defense to direct the resolution of complaints and reports related to the management and use of defense land combined with labor production and economic construction activities in accordance with current laws.

Article 22. Responsibilities of principal agencies and units under the Ministry of National Defense

The Heads of principal agencies and units under the Ministry of National Defense that use defense land combined with labor production and economic construction activities shall direct subordinate agencies and units to implement the following contents:

1. Within ninety days from the date this Circular takes effect, complete the review of the current status, classification, detailed statistics on the contents, forms, locations, areas of defense land used in combination with labor production and economic construction activities, develop plans for the use of defense land combined with labor production and economic construction activities, and report according to the provisions of this Circular.

2. Within thirty days from the date the competent authority decides to transfer the area of defense land used in combination with labor production and economic construction activities according to the plan approved by the Minister of National Defense, the agency or unit shall be responsible for sending draft contracts or annexes of contracts regarding the transfer of contract subjects to the Legal Department of the Ministry of National Defense for review before signing.

3. Update data on plans for the use of defense land combined with labor production and economic construction activities into the software of the Military Production and Economic Construction Activity Management Database System after approval.

4. Organize the implementation of land use plans according to decisions made by the competent authority or person with authority.

Article 23. Responsibilities of Enterprises under the Ministry of National Defense

The Chairman of the company or the Board of Members of enterprises under the Ministry of National Defense shall direct enterprises assigned to manage, enterprises undergoing shareholding reform or divestment (if any), which are using defense land combined with labor production and economic construction activities, to implement the following contents:

1. Within ninety days from the date this Circular takes effect, complete the review of the current status, classification, detailed statistics on the contents, forms, locations, areas of defense land used in combination with labor production and economic construction activities, develop plans for the use of defense land combined with labor production and economic construction activities, and report according to the provisions of this Circular.

2. Within thirty days from the date the competent authority decides to transfer the area of defense land used in combination with labor production and economic construction activities according to the plan approved by the Minister of National Defense, the enterprise shall be responsible for sending draft contracts or annexes of contracts regarding the transfer of contract subjects to the Legal Department of the Ministry of National Defense for review before signing.

3. Update data on plans for the use of defense land combined with labor production and economic construction activities into the software of the Military Labor Production and Economic Construction Activity Management Database System after approval.

4. Organize the implementation of land use plans according to decisions made by the competent authority or person with authority.

Chapter V

IMPLEMENTING PROVISIONS

Article 24. Effective Date

This Circular takes effect from September 3, 2025.

Circular No. 58/2021/TT-BQP dated June 7, 2021, issued by the Minister of National Defense guiding the implementation of regulations on piloting certain policies to resolve difficulties and backlog in the management and use of defense land combined with labor production and economic construction activities ceases to be effective from the date Resolution No. 132/2020/QH14 dated November 17, 2020 of the National Assembly piloting certain policies to resolve difficulties and backlog in the management and use of defense and security land combined with labor production and economic construction activities ceases to be effective.

In cases where legal normative documents cited in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents.

Article 25. Transitional Provisions

1. For land use plans, project handling plans, joint venture and cooperation contracts that have been approved by competent authorities in accordance with Resolution No. 132/2020/QH14 dated November 17, 2020 of the National Assembly to pilot certain policies to resolve difficulties and backlog in the management and use of defense and security land combined with labor production and economic construction activities, they shall be implemented according to the approved plan.

2. For project handling plans and joint venture and cooperation contracts that have complete files in accordance with Article 10 and Article 11 of Decree No. 26/2021/NĐ-CP, which are being submitted to the Ministry of National Defense (through the Economic Department of the Ministry of National Defense) before December 31, 2024, they shall continue to be implemented according to the procedures and formalities stipulated in Clause 4 of Article 260 of the Land Law.

3. For project handling plans and joint venture and cooperation contracts that do not yet have complete files in accordance with Article 10 and Article 11 of Decree No. 26/2021/NĐ-CP, they shall be implemented in accordance with the provisions of the Land Law, Decree No. 102/2024/NĐ-CP, and this Circular.

4. For land use plans that do not require annual land use fees established by units in accordance with the procedures and formalities stipulated in Decree No. 26/2021/NĐ-CP and Circular No. 58/2021/TT-BQP but have not been approved by competent authorities by the time this Circular takes effect, the units shall be responsible for completing the files and submitting them to competent authorities for approval in accordance with the procedures and formalities stipulated in this Circular.

5. For defense land use contracts signed by the Ministry of National Defense with military enterprises in accordance with Circular No. 06/2012/TT-BQP dated February 2, 2012 of the Minister of National Defense on the use of defense land at military enterprises, after the defense land use plan combined with labor production and economic construction activities has been approved by the Minister of National Defense, the enterprise shall report to the Head of the Ministry of National Defense to sign the termination of the defense land use contract.

Article 26. Responsibility for Implementation

1. The General Staff, Political Bureau, Logistics and Technical General Department, commanders of relevant agencies, units, enterprises, organizations, and individuals shall be responsible for implementing this Circular.

2. The Finance Department of the Ministry of National Defense shall be responsible for guiding, monitoring, urging, inspecting, and compiling reports on the implementation of this Circular./.