Circular No. 35/2001/TT-BTC guiding the payment of land rent and contribution of capital to joint ventures with land use right value by domestic organizations, family households and individuals

OFF[C!AL GAi'.E'ffE Pur.\'lio'1t: lo the LandLc1w antl'the law Ainending trndSupplf1nei1ling a Number r~f Aiticles of the Ltind / (/l,r,: Pui;.t,wrii lo rhe Lctw ()n Domeaic lnve.,;rmen{ Pmmof/011. !'11r.1·11anr lo the Oon.:minent .i- Decree No 04/2f)OO. ND-CP of Fehrnar:v Ii. 2000 detailing the implementi1tioh nl fh{ faw Arnending and .'-.'11ppleme11n·ng o :Vrm1her o(•tN1c/,:.1· o/the I.and lmc P!l!·,iwnt fl) 1!:e r;(;\".'.·,"1/!IIC/1/" ne,·rec, :Vo .! :'8-·( p OFFICIAi., CiAZElTE nf (h lr1h c' r 2!:<. I 11')-/ on f ((,/:.,. ;10 11'1' r, uni/ i!/'J(Jli/Calronal slnwwre o(rhe hnam.,: ,\ fm,1/JJ, 7hv hnwu.:e !viinis1rv hereby g11idn !he puymu1l of land /'1'/il om/ con1ri1)1Jfio11 (!(n1pihll loJoi,11 \'el1flin,.~ 11 ith 1/Je fund use nghr vahw hy dome.1th 01g1m1zotwm. /im11f.1 ho11sehold.1 and imfi1,id11ul,. as ,Iii/lows Part/ PAYMENTOF LAND RENT /. LAND RENTPAfERS Subjects lea@ land: by the State as defined in Article 9 of the Govenunent's Decree No.04/2000/ND-CP of F cbruary 11, 2 000. &tafJ~g the implementation of the Law Amending a11d Si1pplbmet1ting a Number of Articles of lhc Umd Law (her~mafit.'l" ref erred to .is Decree No. 04/ 1000/N D·CP), (s';e Appendix l to this Circular), shall have to pay land'~cntfor'the wltolc leased land arc.i. ·: .,. ; ;"{ .. :·. 2 Fconotnic orga~i~ations assigned land for use for agricultural ptoduction, forestry, aquaculture or salt making after )at1muy I, 1999. . J Subjccg ·$sigi1ed land without. the collection of land USC levy as de:ilried in Ctaus'e), Article 7 of Decree No. 04/2 ! lOO;N D-CP and using -part of the assigned land area for production, busin~ss 1JJ1d/or service pmvoscs other th,m the assigned land use purposes (specified i11 Appeodix I to this CiT.cuiar) shall have to pay J.rnd rent for the J and area· used J or production, business and/or sen ice nctivitics. 4. Economic organizations which hnve been assigned land by the State wiih the collection ofland use lc-vy or transforrcd with the !and use right, and have paid Jund use lc,y or transfer charge, which originates from the State budg(..1, s!wll haw to switch to land lease and pay land rent. 5 Organi zat w11s and individuals perlonni ng the tasks of exp lmltng m inernls and bui !ding matenals, shal I have lo a1muu!l 1 pa~ land rent for the land area wlu:rc the cxplollalirn1 is can1cd out. 1 l S UJUECJS No1· LIABLE TO LA1V/) RE/1.iJ' J Urg:m11.at1ons. family households ;ind mdiYiduab thm :nc assigned land by the State mtl1 the colll'.:tion of land use Jc1, -y as defined in /\rt1c!e 8 of D(;crcc N0 iH :,01JfiO:JO-CP (Appendix I] to !lus Cucu!HrJ 1 Sob 1ccl., a~~1gucd l,md 1,1ithcn11 \11(· colic::11,•n (d Ln1d 11s,: le1:, :1, defined i11 CbthC' .' :wd ; . r'-·L :i (.-\ppcnd1x lJ lo 1his Circular) and Clause I. Artick 7 nr [);,;crcc No. 04/201)0/ND"CP ( except for land area used for prod11c\itm ,1nd bmi11css pmposcs mentioned in C\:iusc 3. Scctwn L Part 1 of ihis Circulan 3 E conon1 ic organ I zati on s 1\ h I ch ha\ e bcc11 transferred ,1itl1 the lawful land use right from other persons or assi,g.1,ed land by the State with the collection of land use le\ y, which does not origi1rnle from the State budget, .shall not ha\c to switd1 to land !case In cases when,, the transfer or tl,e right \o use agricul!uralor forestry land is received together with the change of land use purpose pcitnittcd by the compctcllt State bodies with money paid for such transfer reception and !attd use purpose change not originating from the State bt1dgct the land use right transferees shall neither have to switch to land lease nor pay land rent. 4. Organizations currently using land \'--hich was previously residential lai,d lawfully 1.iscd by family households or i11dividuals, .iftcr being permitted by the compcteut State bodies to use such land area for building offices or rwrkshops for production and/or business activities, must neither switch to land lease nor pay land rent 5. State organizations ·which are pennittcd by the compctc~nState bod.ics to contribute, land use right yal.ue as capital to joint ventures with ·foreigri organizations amlfor individuals. (J. Organizations and individuals that arc pcrmiOcd to exploit underground minerals shall not hrlYc to pay land rent for Ui1uscd land surface area J/l JJE1ERMINATION AND PAYMENT OF I.A.NI) REN1' L l.antl rent for one ycur (VND/)'enr) shall lw calcul:tte(I e9uaJ to the leased land area (m 2) multiplied by the hmd rent rntc per ~·car (VNDJm1i vea1·), The land area for cnlcull\lmg lnnd rent is the whole area currently managed and used by an organization, L1mily household or individual for production and/or business ;1ct1vitics. Such an area sliall he dctennined under the land lease contract mid the written declaratwn for land rent p1ryrncnt registration. Where the land lease contract 1s not .:m:ii!ablc yet. the land assignment dossier, the dossier on the hand-over of production and/or bu,mcss c~tc1blishmcnL the !nnd lease dossier or written dc.:!uDlltln by the Land us.ct shall sen c as basis for ~w.:I, d,:terrnrn.il!on. Once the hnd area is officially (kknni i)('d, 1hc UI kuLttcd figures slw!l be rc-adnist,:u accorair;g lo 1h..:: rcalit\ Pie !and rent rate t)<?Y wu~ is.dcicrmined as jollows pi.:, )·eir 1VN[)rru:1 \'t!lltl ?fl(\' of I i111 of \1imi m,.'.,~fib.:J \w pni\ in,;;.:! k1vi !\.,ork·,; ( \l!Jl!ll;tl<;" <1..:...:,11din!,! •.- ► th, i)11wrnm..,tii.' s rris:i: b1iJ1;kt11 [lf )l ,I oi' v~11ous C:t.tl'~\1liC~ Cc,·1hi:ic1H for <.:..1k!Jl<1lin\l, h1r1d r~nf 1\1 !e. ,lfJJ;'i )CJQk' i11 cii.:h ;;trou I; oi"h Jsin~" ~ . · 1ini;.; 01· imd~~ · prescul:.-ed in Al'li(;Ji.d o!' !Iii; Rir911foti◊11 --• .,: on lar.<l rent.t!l.tc hrncl. et LJr d1,1incs1.ic <..\•:~a11i, ·;.tion& i~~~d land t,y the Sc.:1te, ~rornvlgatt!d to~t;Ulo ~vi1h tilt Fi~,l\.11® M, mster ·s Det· 1$ltll~- . ', No, l JS ·urc")Drrc:r ,ifl)cc,..mbedo, \'.11)j . . . +l.,mdnmt rates u,pplkablc.to invc!ltmentprq\~t$ .. , !<.)I: lhc i;:rnstructiori of 1nfrai;tn1c1ure of ind1,1s1ri:tl parks CP}, cxpwlJJr~s.siug .,611es {EPZ) .nnd hi;tqch ~k'> (HT P) .shall' bfi equal w, 8 0% -o Ct hose dltternti ned ac¢()rdillg , W the aboY1."-J;i:1it'.I i1'.etJ10~ - .. - .. . . :, -Lrutd rentC~lculHtuifor the fi.rst:vc:u: and 1J11e-lnst yc<t1' of the Ja11d -Jea,;e 1erm sh ill/ lx.! dcit:~riine4 .J~rdi,nl . lb tho numbct of month~ dQi'nw wluch the land is aotua~ht leii!.cd · - · · · · · " · · ·- · · -- .For th~:fand arci lo bi: retum;,xlto the S~: the lnnd rtnl shall be ·<:t,kufatcd 'up. rothe time of hatld-t)ver:· ·fn: cases where an organ.i:t,~tio:i, family li,ou,d,j(c\ ~1L ii1dividuM had 1nad« a\vri11tn:rc9.11~.,;tfor hu1dr'etum, hut· t!w S1ak h;L,; 1101 vet i:@Ccive-,{\ the h;rnd--ovc10-i'fond. oi:1e month -.aOer thQ -~-cCord, on :.cccptance of ·1aud: returi,--,is. :nad:'! betl\:Cl'~l' 1he fdtuf kssi:e ahd lhe State b·oi;l): '.;{Jmµcte1.1t h) lc,rno· 1i11d, snGh organi:,,alion. fao11ly: household (\r it\d1vidu al ~ha nnot have to pay lllflq rent (Qf".: sw.:h area-.·· z.-Thm: roi:11tfor llll)d "rtut -~~Iculatiun; Tim'~ p.::, int of '.and (~n(c.,i \(:.111 Mion -i~ di.at when ti \!.;. e11krpb1;e i~ h,mded the larnlfor us,,, . . . 3, PitJRJCflt of l,1rid- -rent:: Org<1D.ll.OtH)f.S., family hOll$L;htil{l!; rmd md'i\·idtl~IS thH arc h,1blc w iJ2.~· lrn1<l n:~1:1.t sh;:.i\J h,1v(' :1J submit wi-iiten dcd.;i·a;wns for land rem paymeJlf rcg1st,-at1011 :111d :dJYant voudier:: t() imid ron! c:oilc(th;g hodics ,\'thin I month J:t::r the hnd ;1;nt i:s 1:akul:11~d • L:me 1m1 (uichding Cflpi1al Lt.Sc h:\~ ,~clk-c.tcd m ~·,1:;e~ \1:!H.-rc 111~ l;.md '.1s;:, rii;ht 1·ah1:· is -;:(11nributd ;1s capital rojoint ,;cnture~ ,t:i ph,$(;r-ihed illPnrt ;(or this Circular) for leased 1.! 11d Ill if ccrta111 geographicai area fmndor urbandistnc11 !shal!be paid iti.tolhe Staie h11d1:c1. m -the Silllc Treasury !O.:nle1J in such geoirnphical ilr<:a fru(•a/ or11rbandt!'!trict} Jccordlllg ·w· tltc eum:nl State bud t{ct index. , The paymclit of liind icrtt :shall pe made twice a yi.:ilr, wi1h 50% of.the lmid rent calculated for one yen:· · bcintt paid Gach time. Tlw first. po.ymcnt iin,e nw'.11 nN i.lefatcr th~n June JO. the s«,:c.mdtime rnust not he later than October 30 of 1h~ yt:n; - - .. . . • Liwd ·rem m.tt); be pllid annu,illy t1nd iiccoumerl mto annual productlOll ,and.lot hi1siiiess tc,s1s of !mid l~sees. fn CllliCS wh~ the land ,-~nl is- p,11d 1n h11Jlp sun:i for maiiyy¢ms, lt :shiulhedisttibutcd l(ilhe 1tumber ofycar~ for which th~, fond "rent ,,s· JJtl rd O!ld · be. ' J.n1ounted i11to -the 1:u:oduction ::i: i1d/or. h r1s.i na:1,s costs rurri;:£pcj11Jh1g to such n1.1mb¢r of Y®rs. 4. ·. ObHg:niont of urg~ oit~Hons, - -r«mily ·. bouw.bfil1b a•d i11d,~iJ\.ti$l1 ·,'¥~,, being lemwd ·h1nd hy:1rte- St~tc: -- - --- - -- - - . A. I . 6reani~ri.ons,H1m ity households ~Id indivhfoah ,' lt:ased>fa~d by the ShM 1.diatl bave n~ pay l:tud vjnl :11 full ~hd- on time to the S~w 1frnlit.iey and' follow -the 'gmdanc.G or ·-oie-· tax ~Jlces-direcdy tilUll:tgini :the land ' rem collcttton, - - - . -4: 2 :-. Lund -:undor ll!JC -f ~t' .' wh,icli 'the, J'ntid rt~;,t has -.' jJr-,ady: buew,pa id' ;)C(~d,ng i tO: lhe: p1~v.j5,ibns -of -di] S ·. Cir-c1.1Jar sMU \\tit ht ~l1bjcm toagrit.-ultimtl iand u~e la:\. or house and· biitd PlX; · ' · • .s, l.alld rent cxc~Uo.i -~• re~uetloui . Do111es:t hi Jirgllniza.tions, fa11ilh1 j10JStih(jlds< :mi ii1dfrld1u)b- that· arc foa1;cd l#Jld. hv the 'Stntc ·wall bc. e~tiHed to :{and :f~llt; QX6DlJ>tio1t ~r reduction !ti the ' foHowihg· ca&cs· : · · · · ·-- · · · · \.1. TM fandTtilt sl;oll-hc cxe1i1p(J;•ri1ig Ill~ ~(;ti11d: of cuphi.!1 - constructicm :or the - project~- ·ti 1- cases t»here -- a J'TC"jCct •cortsisrs -of lllll)\CTO\iS t¢itslttiCtlC11 '. tcm s · or mdqJend~u! con.'itrnction ,stii!!Cii:. the. land rcrif.cxcmp-tw.ti .. o:- n;ducti011 -:~ ha n. he cal.:ul at{:d for each -cons:rµetioo iMi'n 0r md~pendc1rt <.001ttntctio~1 sttigc 'ltic.ases \(here ' !lw kmd nm[ ex<..mph Otl or reductiQII r;; am1ot \le i,;ikulilti;d sep;;ir;itely ,IL',:ordin g IOC.(UJStruc(ion itmns orindepcndr:!11 :;0;1s1r.1ccion ttagcs. the c,ipital eon::1rncmm µcnod !ihaU bi;:, .'.ah:.0 uliMd acc(irdiilg tii 1hc construcOcn itern with li1c \31ge~t 1;11µi,<i\ rr;;,p1;r\ior. . ~.2 I he iand rem -~hall be 1,-xcmpt a~. frnn the d.-11e No 2(, (!5-7-2001) (>FJ'K'IAL GAZFl TE the capital construction is completed rn order to effect the domestic investment promotion (see Appendix Ul to tlus Circular) according to the investment projects· approval by the competent State bodies. '.i.3 The land rent shall be exempt for 3 years as from the date the capital construction is completed for cntcrpnses liaving their factories or plants located m inner quartets of cities or provi11cial towt\s when such factories or plants are relocated to the city outskirts or suburban areas under the planning. 5.4. The land rent shall be exempt or reduced for traders conducting trade activities in mountainous regions, islands aod/or regions inhabited by ethnic minority people according 10 the pro-visions of the Go,-emmenfs Dec.rec No.20~1998/ND-CP of March 3 l. 1.998 as follows: · d -o•.x - Land rent exemption for the first 5 years a11 J u reduction for the 5 subsequent years for traders conducting busiitess in region II. Land rent exem1>tion for the construction or expansion of business estab\ishments for tiaders conducting business in ~gion Ill. 5 .5 Orgmrizations, farnily househokJs and individuals renting, laud and simultaneously being entitled to different land rent exemptfo~ ,or ieductiou levels provided for in Items 5.2, 5 3 'and 5A of this Clause 5 or other legal documents, shall only enjoy the highest e.xcmption or teducljon level. After the land.rent excmptionor reduction provided·· for in Item 5. I, 5.2, 5.3 or 5A'· of this Clause 5 is effected, the orga.nizations, family households and indi vidu~l s that pay land rent in ad van~ for many years nght in the first year shall be entitled to further land rent reduction as follows: If the land rent is paid for 5 yearn, land rent shall be reduced bv 5% for such 5 years.If the land rent is paid for a lan<l lease tcm1 of over 5 years, each additional vear shall be entitled to l '¼, reduction more (6% for 6 ~·ears paid, 7% for 7 years paid ... ), but the totalrcducti011 ievc! must 110t ex.cecd 25% of the payable land rent amount for such period. In cases where the laud renl is paid for the total land lease tcnn of orcr thi11y {30) ,:cars. the JO'% reduction of the payable land rent shall be g1.\'en 5 Ji for hotels, rest houses and g11cst houses, engaged in seasonal business activities if they folly pay !and rent according to the pnwis1011s of this Circular but sllffc1· from losses. they shall be considered for bnd rent rcdt1ct1or1 The reduced land rent must be eq1rn! to the loss amount. but the maxi111m11 reduction lc,·el shall be 50% of1h;:; pa~'abk land rent illllm.mt. 5. 7 For leased land 11,ed ior agricultural production fi:Jrcstry·, aquaculture or saltm, king purpose but hit by natural calamities or fire, which caw:-i· loss tc the product10n output, the land rent rxemption or reduction corresponding to the agricultural lariJ use tax exemption or reduction level s11all be cor1-~1der::d, concretely as follows: + For one year's output loss of be, ,."' 'en l 0 and under 20%, the 1and rent shall be reduced r::urrespondingly to the loss b 0cl; + For one vear's output lo"s of between 20 and under 3 0'½,, the, 60% re<luclion of t\,c p«)' able \ and reill .~hall be givcrt; !· For one vear 's output.Joss of between 3() and tmder 40%, the. 80'X. reduction of the payable laud rent shaU be given: + For one year's output loss of 40¾ or higher, the land rent shall be exempt for orie year. The determination of loss level for effectiog the land rent exemption or reduction prescribed in this Itcn1 shall be made by the nicthod of dctcnniJlin,g damage level to effect the agricultural land use tax reduction or exemption. 5. 8. Fat Jeasedl;md used for production and business purposes 01her than·.agritultural production, forestry, aquaculture and salt making, when property damage- is caused bv 11atural calaniities, fire or force majcutc events, \\···hich. is equal to 20% to under 50% of the prope.rty value, the 50¾ reduction of land rci11 payable in one year shall be given. For property dalli.age level of 50% or higher, the lai1d rent exemption for the whole Year sha II be given. The damage level shall be cil lculatcd ~qua! to the damaged property value on the total existing property value at the time righ1 before the damage is c.aused. 5 9 The land rent amount to scr\'e as basis for calculating exemption or reduction according to the provisions in ltcms 5.6. 5.7 ::ind S.~ 1s the \mi.d rcl1l to be paid after the exemption or reduction amount is subtracted according to the provisions in Items 5.1, :; 2, 5.3 and 5.4 of Clause 5 (if any) 5 l O The land rent exemption or reduction under th!~ Circular shall upply to all prn iects with land leased b:, the State before and after the dfoctiYc date of tlus Circular. " ProJcCl~. hcing m the siagc of caµilal comtmclwn OFFICIAL GAlETIE No. 26(15-7-2rioN and entitled to land rent reduction according to Circular No. 70/TC-QLCS uf October 7, 1997, shall now e11joy the land rent exemption accordiag to the provisions in Item 5.1 of this Claus~ 5 for tlie rem~ining capital co!lsfruction period. production, forestry, aquaculture ors a It mnking purpl)S e, the land use right value of the party contributing iand as caJjital to ajoirtt ve11turicnlwll be c1grced upon by the joint venture parties, pro1·ided that the land price for detennining the land use: right v.ilue mtLst not be lower lhan the agricultural lnnd prici: prescribed by the provincial People's Cominitte~ within the In nd price bracket promulgated by the Government. .. Projects, v,'hich have commenced. operation from the date of completion of their capital construction up to tl1c effective date of this Circul&r and are still eligible for l,111d tent exemption or reduction as prescribed irt Items 5 2, 5 J and 5.4 of this Clause 5 to g;o, shall eJ!joy fond rc11 t exemption or reduct 10n for the remaining land rctit excmptiort or redw.:tion period. 5 l I, To enjoy latid ~tnt exemµtion or t-ed11cti6n, organization~, family households ai1d indiYiduals shall have to file applic:atibns for la.rid rent exemption ot rcdqction encloscid with necessary fi11pcrs to uix oflkc.</ drrcctly managing the land 1-c11t col!¢ction, each dos~icr \.'.:O!llj1rises An application for land rent exemption or reduction .. · Pnrtirnlady for c&ses of applicii!ton for reduction or exemption spcqified iii Items 5.7 :md 5.8 cifthis Clause .5, dossiers ah(i. p<lpers evidencing production and/or prdpGrty damage ;nusl be enclosed The im'G'Sitncnt license or blisincss registration; lho- lat1d leas(l detisio11 or written declaration for laor.1 rent p;1ywcnt registration: The dert1l'.il;:ate of i11vcstmcnt preferences issued by the cotnpetcnl State body (if a11)). Pttttll CONTRIBfJTf ON OF CA r nA L TO JO(NT VENT(/ ruts WlTH LA NO USE RIGHT ½lLUe; HA.NlHJNGOFCASES WHERE DEBTS HAVE BR'.EN ACKNOWLEDGE!). M'W LA ND R[NTS CONTRIBUTED AS CAf'lTALTO JOtNT VENTVRES HAVEHEEN REFUND ED, WI LERE LANO VSE LEVY HAS BEEN PAlD OR WHERE THE TRANSFER OF LAND ust RIGHT HAS .BEEN RECEIVED I. CONTR!BVTIONOFCAPITAL 1VITHLAND USE RIGHT VALUE TO JOINT VENTURES WITH D0ft-1ES11C ORGANIZATIONS AND/OR IN!JMDUALS f. When [he value of tl1e right 1o me ass1g11ed agnculturil! land ,rn<l forestry land is contnbutcd ilS u,pital to joint venhirc:s for further use for agricultma! The parties ccmtrilmti1tg land as capital to fomt ventures 5hall hc1ve to p,iy agricultural Ja11d us¢ tax as prescribed by law; but not hav~ to'pay land relit and St;tle biidgct capital (1se le~'Y· 2. Capital .:::ontnhlHion in cases of pefil1ission for cha11ge of use pmpuS;;:S fro;n c1gricultl1tal Lmd or forestry land to other JJt\rpos~,: bt cap1tal contribution wilh !c,iscd land. the land use right value contributed as··· capital to Joint ,,en!ures shall bx; determined as equal to the falld tent paid info !he Staie b1rdg?laccording lo lhe new u~e purposes \\'ithi1,1, t,hc joh11 venture durc1tion 3. In cases where theJanlu~e levy has already been paid according to the pr6vjs\ons t{SCGtihh IV, Part lI fur land contributed as cilpllal 'tb joiilt ventures, the parties contributliig: la nd to the jo11k,tntwes shall J1ave to pay only the la.n'crt~x but ru:it;: ihe land rent dltd Staie !wdgel capila/ vsc lcf v. · · fl. C'ONTRIBUiioN (]fr CAPITAL rtnH LAN I) f!SE RIGHT VAL t!E TOJO/NT VENTURES 1t'ITHFOREIGN OR6'ANIZ11TfONS AND/UR !NDIVJDUAJ,S For Vietniimese organizations, \\·hid1 an, permitted by lhe S\ate (o contribute fnnd use right value (/and .rent) as capital to joint\ entures or busrnc.~s coopetn! ion c0ntracts \\·1th foreign org,wi~nt1011s and individu,lis, the l:md rc1it rate shnll be agreed upon by the parties but must not be l,,wcr than the land, v.cater surfa1;tc :ind s.;a Hurfoce rent rntcs 11pp!icable to the fomts of forc1g11 iirvestment in Vietnam. The c()ntribution of capita! with Jand use right value is specified as follows: L Org:mizations, which have he-en assigned land by the State with the collection of land use levy, and organizations, \vhich lwve been transferred the lawful land use right from other persons \\ ith monC)-' paid for such transfer huYing not originatul from the State budget or which have used land or family households and/or imlll·iduals with !m1foJ iand use right and such l:md is not the land leasccl l:iv the St;:ite, \\ hen bei:1g pcrmi tted to contribute the li!nd use right value to JO ml n:11tun:,. OFFIC l /\LG AZETf"E shall not hinc IQ pay the levy for the use ()f the State budget c,ipital for the land use right \ alu\:·contnlmted 10 iom! \·e11turcs. bui shallhan to (innualh pay· fol1d use iax Om1d tux) to the Stat¢ i!Ccordi.tig to the cwrcn! law pronsions 2. Ftff organizatiom leased land by the State; 2 l State enterprises leased land by the State and JXormittcd to contribute land use right value (land rent) to joint Ycntnres wi!h foreign countnes, the Jand r¢nl amount coutributc:d c!S capital kithe1ajnt vc1itur~s.shall be !he.capital invested by the State·in-such c{1ter p rises ( the Vieln ainese parties) ai1d such c.rtt(zj:lriies shall ha,'e lb ptty the le\;,• for thq. use of.tho ~tale budget capital riccordrng to the Clltteiit n:gulations. The forte for calculating irnd payiog"thc State hudgf;t capital use le"y shall be counted:f'tM~ the time the land rent iS contributed as capitqhojoint ventures. - . . ·•lncuses ,,,·.he~ tl;; :h·;vc·paid l~11dient forthewhoJ9 land lease t~tn1,'v,b.®:-be1\1g' permitted bv theStatc lo' contribute th~ tan& ltSe rf gt\f~ialuc to joullY~iltt~es ~ithln the tcnn fo:r \\::hicit the· kmdtent has already bce:ri paid, they shall not,·bavc to pay -the levy for the ,1se of the · .State -lnidget c:ajiital· for· the lii,nd ·use ·right ,;alue contributed ai:. capital to joint verttures. · 2 .2. Otgan.izatioiis otl1ertflan · Stri.tc· enterprises, which are leased land bythe Stal¢:{ltlij have paidland rent fot . the wl10!e land· ~ase tem{ or for the remaining laud lcu~e tern1 of at least 5 years, ,.,hen being pcnnined by the State to contribute the Jat1d m;:ffari.gbtvaltie as cap ital to joillt ventures within t~ lcrni for which the land rent has heen pajd~ ;µallha,,c to p.i)ifan:drent according to (he regulation on fond, water ~llTfacennd sea su'rfa¢e rent ra1es upplica b !c to the fonns -of foreign investment in Victnarn promulgated together with ttie Finance Minister ·s Decision No.189/2000/QD~BTC of November 24, 2000 3. For Stale enterprises previously permitted to. contribute the lane! use right Ya e as capital to 1oint ventures ,nth foreign organizations and/or wdividmils. the land use right .-a!uc (land rent) caku lated for the whole duration ofjomt venture capital contribution sh,111 now k cumcrlcd into the State budget capital im estcd m such enterprises wliich shall han· to pay the Stale budget capital use lc\y The lmK for c:dct1la1ing and pay mg the .St<1tc budget captt::ii use iey~- shal I cornp!y \\ 1th the provisions in Clause 2 J of this ScGLion J i For State cntcrpn,(:~: spcc1 f':ied rn Clnusc l of th Is S,xt ion if the\ ha, ,: ,1 lrnH.l~ ;, d .. 11 m I kdgcd debts :md rcfu11dcd land rent to tk St:ik hudgvt under the: ' guidmKC in the F tna!JCC 1\1 uustry. s Ci rci.J lar N 0. 70/J:C Q LCS or October 7, l 907, the already paid land rent shall he c'1¢arcd against the payable lar1d (JSC !ax {land tax) counting from the time of handing o,'er the land for Ulp1ta! col1tributioi1 to Joint \"Clltmes If they have notyct folly paid the !and rent, they now shall pay the land use la); (land tax) instcitdfor the periodfor which . the land rent has !IOI yet been paid. ln cases. \-vherc the already paid land rent atnouut is larger than the !and use taxpayalJ!e for the whole. tenn of contribttling land use . rigllLValue ;<I:'} c:apjtal to Joint ,'entures, such overpaid land:rent .·atrto lllit shaJ l be reunhurscd- to organizations h5' tho State budget · · 3,2. For State enterprises specified 111 Clause 2. ! or this Section,. tf they himr·atknowlcdged debts and refunded Ian~ rent.to the Sf:at1,'b4dgt;t un·der the guidtmce itt the FinaJice Mfoistry'sCir.ctilar No,70(TC,QLCS.of Octobe/7: 1997; the altea,Jy pnid)imd tent shall be cl?il~d agai11st the pa1;able Sta~ftj4 g:et capita I use f dy as ftom·the Om¢. of coutributj:ng'thc bntd{clll: ilS c,1p1lu l tojoint v¢1itµrcs.·lfthey- qaveholjtet:fdlly paid 1l1e land ~c1~t, tti~, shall now pay th e Stat:e: bi1dg.ct capital us~ leVy in$fond)or: t11e whole period ~r Whk:h the land. re11t has 1tot yet been paid. tn spctii1 casei ,•d1ere t11e alrcadypaidJit4dre1llc·is IW'~r d1anihe q-apita"l- use IC\') pzj,ablcforlh.c wbo:WtemtofcoJttrJliutifig fhe landl:ise right valu.e as capfra:t tojo:ill.tVentmes, such overpaid land tent ~mount shalFbe.'r'eimbursed fo the enterprises by the State budget. 1/l RECOIWJ NG 11-lE CA811'ALINLA°NJJ USE RH.iHT'VALlJ-Ji,COlV'fl!lBUtEJ)AS CAPITAL TO JOINT VENTlflfBs· : . . . . .·• 1. Basirig themsch·es on requests of organizations having land contributed as capital to joint ventures a11d relevant dossiers, including: Written request o:f the organization h,wing land contr1b11ted as capitai to joint \CJ1i"tire: Land assignment or land lease dccis10n, • !m cstmcnt license. Joint venture contract. Other relcnmt papers The: .:oLmci ls for dctcnn I nat1 on of St ate budget c,1 p1 tal m lm1d use nght nilue, presided 0\ er by the pronnciril/ rnumcipal Finance ond Pricing Services, slrnll coordmalto \I 1th tlic prorn1eial.1!1mrnc1pal land ,.\<lmimstrniions m mspr:clrng, rnm1dcrrng and dcicmunmg tlK land use nghl \ ;due tn bv ~·cmtributcd as ,;:qJJtal 10 iPinl nn1llll'CS. dFFlCi,\l. OAZETlT Parties rnl\ilJ:4 fand 10 tie conu'ibutcil· as capital toJP.irit \Cl\lurcs sha:tl ha\'e to s1.g1\ \\ 'Otten tewr&; or1 dete11nU'i(ltfon of Stare budget capital Ul l and·tise right va:l\.ie <luml itnt) to: oc cot:Hrihi1te.d ilS :::api ta I {O j<Hnt \:e,\: ures- widl ihe prcM11cial/n11,1nicipaJ Finance rutd. Pri",;;it\g ScI'i..:iw-. --- · . . . . . 2; ~1nsinl( thcms~lw.:s (m ·,vrittcn rec~tds art.the determination~ of Smte hidget capital 111 hmd ti'!{; righfvalue Oa.nd-rcn() to be contribntetl as ·capital to Jmnt verttlires, . t~ prO\'mi,;ial/111\UllClp<'ll. Finani::c a11d Priem!:] $1,;t\ ices s}1a1r• record the increase of S1atc bud ~ct capi1a1 invc.ined in the enterpri~~ bom~ the pm11cs ,1:1th land1,"~m1ributcd as cap:iM w 1oim· vcilt1.1res Particularly r.lT ente.pt"ises est11bli1;hcd or \\'ith copit.il contribuMn decided, by thC Pnim.: M1.nv.::1er; !he ministers and/or th!!e heads· of· 1he -mi11is1cr i~Hc-vP,1 ;] g c.(lCIC.~, !he S11terpri!;C Financ-0: Department slwll recqr<l the increase of State: blulgct cap,la\. · - · · ·- J: for case., where wntracts. 0u ackoowloognicnt or debts ·bcing.thd lalllJ rent hate alr<:-ady boon signed iwd the jand rent rates arc. notn.:,tdjustoo, 'the provini:hil/nmnicipal F11ia11ce and Pricing Service'< ~t10 n · assmnc tlc ))ri1rte rcsponsibtlitv.ru11l coordi11atewith the!)f"QY(l}Cl:ilf 1nimid:p;ll. L:uid · Adnii n is trnriqas --und t hC' EIJte,;p-ds"e P.irnmco ·-o,:pa!1]uent (for· ~ltrally-nmentcrprise~), Oil the basis, of-deb.I ack.t1ow kdginent corifracts. in .· working • W ll b VietJ1trn.:1ese cnterpri~cs d1at ·~rive fand to be r.:ontnbtitcd ~s 'cltpifaJ t,)joint venturt:S to com-et tthe fa111t n:mt. i11ki th" Srn:tc:hudgcl cJpi1al irivuStqd iri tho c11terpnses .Jn CUStlS wllerc the fo11d lJJ.e k:~i.Y "or land ·f¢11t hthl boen paJ<,l for the land ;iennitted: 'ii, be r:011tribu'1ed,,;1s ~inpii al. tnJOirlt: ventures . for tfte wll(i/e land lease· tbrrn," thff previous coptra!Z on ackrtowledgi11ent of dehifi t>eiriP. laiid rcrit qhalt be carn;:elt:d: The parties: h1ffillg° l.:ind ' coittrihutcg as capiµi.i to 3oi11tvcn,turc5 -.:hitU saiuf their · .. · .trt)li.catiOO& f c;g such caci.c.el}a.ti6ll onclo!";ecl \\·i tlt,:relevsitl do~sicrn -~11d docur~ents -to ll;c -. pfO'rmdaVmun 1yipa f. : Plfiaticc and Pno111g Services -where the- .enteq:ioies h~•o1e :"ackiio,vledgt<l dcbl.'i. The COUhCils for detem1ini\ti,on of 5t t-lte budgclcfl1)ital iJ:1 Imv.l use tight vahie ooMri!.m.ted \U 1oint ,.,cn,ur~s, which ul'e pr~sided over hy the proYinch,1/ .· mum mp a[ FH1m1ce a11d- Pricing: Scinccs, shn! ! insi:;ect arid chei.':k 1.kcfarntiCi;s nf the orgt111i zntions, 1hcn· i.S/<U~ noti~s · ~-: c~ci la lion ·of d~bt atknnwlcdgrt1uiH wifttifclS ·;,ri~l .,;.erid them tci the cnncemcd agencic'>. if the d..:clrirntio,ii; are lqond trutrJul. Ir:- LAN}) CONSJ IJEf<BD LAND FOR JVTIICH THE J.Al1lD USE J,El/l' HAS ALRBADY HEffN PAID - Lmd a%ignd by the State or laud tr;in~kned, for wludi the l:irci ll~,;! levy has ;i!read) h~H rernitt~d imu !he $fate· b~1dge1 andcluirgc akeiidf tl~id .for hi11d·us'-' ri~~llt'tran~fot' htfanoturiginmed,from: the State budget. sh·all be tooMd¢rcd iand. for which 1he luna°use levv has alrcaoy be~1l Jjaid,· i~,ith.lhe 1 oil~\', 1ng S~c ific case;; ~--- A$S igu e<l lai1d for \Yhl~h dainage coi11pc,;~)}lions ha\ e b~cti- p11icl· uncfet [)~is ion N0. 166/1.J DBT of Mav , 3 I, -1 1J 91J Oi i.he (:01rnt1l of Mmis ters (11 J~ \ thi Govcfn111en1J·on-·compensat1011s for dlllriage to ,1gr1cultMa\ ·land arid, fdic~t \,mil wh.en (.Qin'erted for <'lthi:;;(" use purrhsei. ; . , . . . • A~sigried land for wh:ch"the land ,;sc !c1y has b(xm· remitted into the Sraie budget acccrdr11g 10 thi.>. provisio11f( onh~ ·p1nanco Ministry's Ci re11hir N c, (,O~ 1'C!:CT (JfJi,ly Hi, 1 99Jupon tlic !mid <l:.~igntt"K:ril' inst.:nd oflhc settlerni,nt iip'rnjcc1 value: - .·. - o. .L~11d- :1c4uirfat throua:h 01hc p11rcii~s<> of house ~ logc:ther ,,:ith 1i\c ri$ht k):·usclaodwjt't, hm,s~,c: thereon,. fot whie-h-1he hou!lt seller; besidtStra.nsf~m11g land us/ right hos puiJ h1i;orne fo:x acc<Jrding lo the" Oniin.411cc on -foc6rt1c 'fox on. High -lnc:01n~ Earners: ,Land acquire~ .thioush, tho pui'cnc;se: of Sfate~ l')\\:ned l1ouse·s together. ,vith tho tttinsfor of 111ml. u!ie right' ih com pl inm:(, ,vitb the JHd vi sio,fr-!Jf lh:: .· Oovcr;uuent's Decrce'N~:i.6-1/CP ofJ:.iJy 5, i'J94 on cef.i(kmtuit r.ouse piµ:dfas:i ;;a~:· ~mi waj,nj; · · ·- .· ~: As;: igij~j I 01\d: for' wh1ch --the . t~nd u;,c : l<wy "ha~ been :pQid ata:ording "to thc:,.p;o~isi1;11t~ o(,lhc I a1\<i feg,slalfo~1:; · ·· · - · . • L-and :;,.vi1h tho .i:iwftil •-lru:id tifo tight frimsfcrroo r;om oth~r 11enoll!lii'lt.'3fV1tj1JbJtaf ltttlQ· or tores-tty "hn- d 1.vith dmu·, use "right being n:ai\Sfcrted tOjCth~1· '.lv!Jh the· cltange · of land use l)UfJ*-i¢f 'ptl'Jltit(ed -by ,;:om peloin -- - Sfatc -~~.(ks); , - . ---- - -- -- . -- · Lat1d asBigtied 'tr('lm the land fuWl u~cd tn crt:aie . -- ·-r•:-.:.·.~ - :· ... ·:- ·• - - -. ' - -. ,:;11pital .(or I nfrastuii:.ttite -conw u.o\iori, which i1v iand ;!'i!llgl\CJ hy 1he ~li\te i(i eoonmuic org,a11j1.atio)\9 to se11 le \ ;;,lllt;' of COl\str,u::,ttd 'J)t:\l)\!C.ti;: P1mil/ UANDLtNGOli VlOLATlONS., COM~ENl>ATJONS. rtEWARDS A~O · · · to~1r1,Afr,fr< ·-- · · · ·· l r·or 01'(!":ltlle\:llions,· frimi!\' huui,el;l))d-; 11nJ icdivicui11s 11:111 are min,1 Ii.Ind ·,ind subJec( to 1hr: dedar.ltipr: tiir land rcr11 1rnyrr.c11t hi:t foil to 1;1 opl!rly mtikc s .i.rh dcdara:1<J11 Lllllkr th•· gu I dntKC rn this Ci rcula:-, (In.: t,1\'. offi(es siu:ifJ b«s~ th,.:111$tlvc•s 0;1 ~o 26 1. ij-"-2(10! J OFFICIAi, Gc'\ZFl"ff lll\ cs(1gm1m1 documciiti; a11d hmd \1~c dossiers of sud, organizatwns, fain ii) hoilscholds and 1ndi vidu<1ls suppl icd b~ tlH; People· s Comn1ittee~ of com:muncs, wards and district townships lo decide Oil the coments spcciricd u1 Paii l 011 land rcll! paymci11 and noti6 such organ i za t10ns, fium !y hou scho!ds and mdiYi duals thereof for l.:md rent pa:,,mcnL mid nt the same time 11otif\. sucl1 lo the co11ce111cd bodies. OrganJl'.i.tUons family households and indrvi9uals that foil to pay land rent or fines within tm: prc.~.cnb1Ml'tirl:i<:: ] 11nit shu 1J, besides ha Ying to fully, P~Y $4Ch, Lti'tid;: t¢nt and fines <IS presc1'ibcd. have to j)ij,)< for:each: dny of delayed payment a fine mnotmt otj{riiJ to (), b·i/of u:C del a.' ;x\ ,t11i.ot11ll. !u cases ,dicrc the ·1a11d lessocs delibcroteh1 delav or . ' ·.. :,· .· . ... drag paying land rciit amt-tii.1es, the tax offices n\ay request b,mks whcrt S~1d{ Jrind lessees opep deposit accounts to dedLJcf nt◊iWY from such accounts't◊ pil)' hmd reiit and ftncs(tif a1fy))1Jlo the StateTre<c1:Sinj,: ·If ·· no account is al'a'ifnb1(:, the fft-X offices shall report such to the· Pcopk?s (;o'rnrtii(tee.s of the same lcvc[ (or administra.frvc· c-oetc:i'\IC meaifores to be taken according Part JV ORGANlZATION OF IMPLEMEN'Ji\TJON I. The People ·s Commi!tces of the pro\"inccs and ccn\ra\i)-HI\\ ci1ics shaU haY'3 10 direct prnyi11cwl/ 01un1cqrnl Fiirnnce and Pricing Services. Land Ad1i1imstra ti ons, Tax Departments and Peop !c -s Commit tees of lower l cvels and current land users being (be: land :Jpssees and land rent payers i11 their respcc1ivc localities in strictJy following the guidatlCC ill thi5 Circ~1lar: . ·2. ~1e. General Tax Department shall haYe to direct .. Tax Departrni:mts andTaxSub-Dcp.i,tmcn!S in !ocalit1cs: 2. l. Within 15 days after receiving, wriHcn rogistratiou declarations frdm orga11iza1ions, family .b6usd1ol-ds and individuals beiug (ahdJess¢es,. to check n11d,dctetmioe pay\ll)le land ri;;ht !Ull0\.lllts and notify them to 'the land lessees for pa)we11t; collect capital use k'i'y; delefll"line the aJr13ady.pa1d-;fan, cltent amounts to be~·cJ¢~red ag.iinst .·ti)~ p..iyabJ<,11 ,citpital use levy: determine die Jan~ tent arrears in on:k:r ltH.:ollect capita/ to the current tegu(atioils. .. ·· .. · 2. o rgani~tid611s.:a11d indi,,iµµa:fs-th<lt-:abiise positions and/or powers to ·a-ppr~pria(Q·; i:?lJib¢t~ or cause loss to la11d rent shall have lo niake-e~mt~sa.lions therefor to the State ·and, dcpendint ~ . .th.e s~ousness ot: t1terr nolntions. be disc.ipl~ned •an~!Qr''ex~mined fot penal liabi lily accordi11g"to the pro,,;isilills of law. use le,y instead for tl¼:·periq-d ·for \i:.·hicl\ the land ren\ 3. Per soi1s who. ba\/¢ int.flt~ , iJFdet¢cting acts oC Yiolation prcscrib e:4::in this>ciriy lJU' shilll ht rec omrnendcd and/or rev.'i:lrded .according to the S~ati;i's ge11crnl regulations. ..i. Land rcnt-pnying org<¥JiZations, family l10nschold s and i ndi vidi.w ls mm· eoiliplain about rele,;,nnt matters to their prm·inci.:il/ nn;nicipa f tai: dcpartrn~iits: pending the settlement thereof the compla,ina1its shall ha Ye to pay i11 full and on time the land rent and fines (if any) already notified. Orgunizatio11s pcnnl!tcd to conlnbnte land use right ·rniuc as capital 10 1oml Ycnturcs mciy complain rclev:rnl matters to the provrncial,-" municipal Finance and Pricing Services. In ca~cs where they di sag re~ with decisions of the settling bodic~. they nrny lodge their complaints to the unmcdiatc superwrs of !he bodies tha\ h:we 1ss11cd ~e1t\iag dcc-is1ons. ThG Finance tvI1111s!cr · s decisions shall be final. !k1dies th.it rece.1\C ,omp\amtc; ,~haH h<1\·t: \<"1 settk (hew \\ ill1 in ~;I! davs after (he receipt thereof has not yefb~~n,paid.: · ·· . . 2.2. For cases oq}\fld tise priortoJaliµary l, 1999 the tax offices shall :•gi4M tl,e dedaratioh for !and rent pay'inent registration, tut~: 1hspect and verify the data for calculating rtonn.s in \.Vdltcn registration declarnltO\\S aud check the reality so iis to detcnniue the I and lessees and collect laitd rerlt J. The Enteq>tise Finance Depart1i1ent slHlll have lo guide the certification of origin of hmd use levy already reniitted into th¢ State budget and money for transfer or land use right, the allocation imd 1ilanagcment of the State budget capital being land u.sc right nduc to be contijbutedto jointYcritures by enterprises established by ~hc'Prm1e .. Minister, tberni11isters,thc heads. of the ministcrial~leve! agencies and the heads nfthc agencies attached to the Govcnnncnt. .-1-. The Finance rmd Pricrng Services of the pronnccs and centrally-run cities shall have 10: · Act ,1s the heads or councils for detenni1rnt1011 of the State budget capital in land use right vah1c to be contri b u1 cd ns capital to joint ventures, assume the prime rcsponsibiht~ and coordi natc \\'ilh the concerned br:rnchcs i11 111specting aml considcnng the Jgrccrneni on hmd use right ya\\ie to be c1m1nb1.1\ed Z!S Cilpiliil to iillnt \ cm mes b: nrgcimzations will, i ,rnd :,~.signed or OFFICIAL GAZETTE No. 26./ l S-7-200 I/ leased by ihc State, and on that basis detehnining {he !and use right value to be contributed ;is capital tojoint ventures, fnspect and give certificatioi1 of origin of the already paid land rerit the money Pllid for the transfer of lav~fol !~lld use right from othct !)Cr sons or land use levy for land assigned by the State, which have not originated from the State budget allocate and manage the State budget capita! being tam~ use right ya\uc to be contributed as capital to joint ve,nt~te~:.: 9t)ocal ct~tcrpri sesT . , . . ~,.;i :- -"( /.:, -.~ .1-.-:- .. =:f::--. 5. This Circtil ar takes cffecL1i'.da•~;;,;( ,ii~-~hig and replaces ~he FinancitMihisfur''iCtt.'~ul~t:1-lo,70 TC/QLCS of Octobo{J;°'J9~1 'ht1i&i:nti' the pa)'lnent of. land rent and conttib~(fd)t'dt:l'Ql~d'.use rightvah,ie as capital to joint ,v¢ttf:4re{J1:?d~mestic. organi:iatio~s according to the'pto~:t~~s:6fthe GovernmentJ:Qecfoe. ·. No. 85 /CP of~~Ptiimt 17, 1996. AB the pre~' iot1!r·/• guidances whji;l:t .ore 9¢»tl;ary to this Circular are 110,..:· annulled. · ·· .. · · · · · ·, . ; ; '~- ., ·: Any .. pr~~]~il~, ,- ~~,11:~g i 11 .. the , courie> of impleniei\tjl.t¼\{ WpuJi1/bt reported to the Finance AI'rEN~!'.i?>·•·••·· L.\NDRENTf~ . .·· .... ,,;, .. ,·< . . . '· \ .·~----···\.· ........ •' .·.· • ,--.":·\· : ,= ;;- .. (Promulg11ted togeiher with th~,M~ig/MJJ' i~swi',i . Circular No.15l2fJIUflT-BfC oflrfay 15, ·2md)' 'L Subjects leased land by the State spccificd)h A,·tide 9 1if Decree No.04/2000/ND~CP, fochulilig: a/ Famil¥ households and individuals that need to Hse !and for- produtlion and/m business acti,,ities, bl Familv households \vhich use J.grictthurat laud in excess of th~ limit prescribed by the land legislation c/ Economic organizations which use land for prnduclion and/or busine:;s aclisi!ies. d/ Economic organizations which rent land for ,' ' inves1mc11t i11 the construction of infrastructure for transfer or lease of !he fond use right in ass:oCi,ifion ;..vith such infrasthlcnire in industrial parks (IP), export processing zones (FPZ) or hi-tech parks (l-JTP). · l. Stibjcdsa~sign()d lun,I b~· the State witltoqt collccti11 g- the htt1 d, use levy, us specified in· Cl:illSC 1, Article 7 of Dctrcc NuJl4/201)1l/ND~CP that use Jmrr of ,the, ;1ssi:g11cd land for pro due tio 11, !lusintt~s ;,mil/tw scnicc purp11scs other ·than th; • a:,;;;:gncd i.urv~~i'$ll1tb ,n:ti to J)llJ land rent.for the hrnd aroei\,~dfqfip{I'<t«µ:Ction, hw,inl'SS a11d/oi• service ', pi,rv~e:~; '@i1~,l~11::'·,,. . a/Organl~tfo,~:ibid,t arc assigned 1'1TCSl land ,md laud' for phi11ting)w,µ4w.,:tfi;f.:pr01e,.:t1on 'r t,f-CS\S. fores i,; againsl wind''ol° s,fo'd<s}9/J1'ii(,for \\',l\'C·'brc:~khg. ' sea ward '1;ncroach!fle~i:F:01,t,ti.,o !9gica J ,Cli ,·iron (11 en t ' protecti0;1; organiiations·:~~:.is,n~,d b~ the Sulc lo · .. inan.ag~ natioital , 1:l::irks., 11aiu ;,ci:'-',,?oscrT,:Jlion forests', or ciiltural~h1s.tmital~cifr:irq11 mp~ti1i fores,i's: but use part of s och hi hd for prqdu,ctib.rt}' ~ 1.iiiticsi/ .ind/or service r:::~::: ~tttl:1t~;!~0i:sUgi:yd,;;:~t!' hare (opay ', o,g:~~;~J~~/~"I~f~"r:~;!:0/:,if '.;i:;:l;';:;:. land for cori:strll,ct1~:0L\\-p~kmg· offices, lor national · JlUrt~:s~;g:;~,*~itit:~f :;,j; Ja:i i~: -6~!:ti;i~::\\~t~:·· Decree No. t)4li1ft1.t>{N lJ~C P of r·cbtu □ ry l L 2000~ · 'iodlullins:~Joh~~{~: .. .· ·.·.· .. . , .. ·· ~. La11d\1sei 1~: jmplic Jnrrposes specific~ at Point 5. Clause J. Artide 1 of 1hc Lil\\' Amcudiilft and. S~\jplcmcntit;g il Number o.f Art1dcs nf lhc Lind La,v. including land for co11struction of roads, bridges, culverts, paveirients, wafer supply and drainage svstems. rivers, lake.~. dikes, da1ns, schools, hospitals, n~arket~. p,uks, flower gardens J}I vY grounds for children, squ:ires, sta<li1irns, airports, river or sea ports. ff part of such land is used for production, busmcss and/or service purposes other tha11 tl1osc assigned. the land rent must be paid therefor Land used for cot1struction of olher pllblic-ulili1y No, 2C1 (15-7-2001 l OFFIC !AL (i1\ZFTrE \\crL, includmg, lan d IOt t,:-0nslntcti,'i11 of h-i.1droclcctric. ·. power plants, tnmsfonji¢t stations, hydrocl~ctr'ic 'power' plant rcsen·oirs, commuhication lines; electric pO\ver liiics. petrol and oil pipdines, gas pipelines, meteorological and hydrnlogical stations. observatories in scnice of research and public utility, ,v,itc,r conscn ancy works, ports; car tcnllinals, fcny landings, train stations, national parks, sanitariums, quarters for fostering children in difficult plights, physical and sport training cstablishme11ts. fµnctiortal rehabilitationoontru-s 'for dis ab led children: job• training, .. c;~;ntp:h;t:i;:~fomd activities a~cordmg, t,.:i Cla\lsc L Arik\e : 9f Decree. No.04/200!!/ND-CP that u'se land-for agticultural. forestry aquattiltt1te or salt-making purpose \Vithin thci limit prescribed by the ClU1cnt r'egulations. , . . ' Rclig10us organizatioris which are using land l.!Ccording to Clause 3, Atticle 7 of Decree No, 04/2 000/ ND-CP · According to Clause 1, Article 7 of Decree No. 04/ 200f/f1-.JD·CF (exceptforland area used for production, b"1~1f /ij!;i~t;;;;:~:;.n;::1:~:t land and f{f:~~iW}lgQ[f ;1£~, sites: If part of suq h.·:faJ1t·iw:u:sed·for produ:ctioni, bus inc s s and/ ot sel,ri{,f.:Jfu)'poses other .. than tho s1;i assigned, the fan~ rotitinds{l:ie paid the.refo1{{: -- : ... !~; fofJ>~.~ ·-l~lt",;~~r pro,ectionc forests,. forests again,st·wiiJ{lri~®1sto'l.'nts/fdt"·-}\'UVe .. breaking: seaward . encro,ch?1i:,nt .6t;~qf?'€9~(~r\r~mn7n t: ptotecti on; .· orgatuzatwns · ass1gl\¢dJ~¥JTie,l# J0 manage .national . park~, riature presenatioii'{~rhts. Br,¢µ1ttirnl ~historical · ~t~f f ~il,l~I~::::~ . --~ . . : ,,' ' ;,.:ii,kN.J>IXU' suo:mcis~.L~'~'LE TO LAND RENJt; ( Promulgate"' l(Jjetitit~ ''»,t,h }hft !Jiff tllJ(!e,M,nistry 's ~~:::.:~r~111..:·::-. collection (Jfl~Q(I use le~>:t,l~"spe~!~~d in Art,itl~ 8 of Decree No,1Ntz<lQO/N0.~~1intlli~!:\g: · · . Ec0110mic·~~}~fions.~i$f~ed· ,lancl.bv·~heStite for the co11strudio11 ~f:rJ~idJitti~f:hobies··f~r sale or lease. · •'' ·.· :• ·· · • · · · · · ·,·:: :,'\y . .: .. ·.· .,-.-:'-·.,,= -~;-- -~:= /. Economic orgi,ltl'rai1tiQns i):!3,m~ lariilfor invest-iv.e.nt in \he construc1ion ;r rid'rasin,i¢t~~-(:or,\rmtsi¥f:o,?frir . , lease of land use right in 'a :ssoeia•troh with such infras lructurc. • Ec011omic organizations as s~ed 1Md by tl\e Siath ; . to create capital for the constrt1dtion:ofi1rlrastiti.~tu$ •• for transfer or lease of land use fight do~clyas:Sbciafod witl1 sucli infrastructure · ·· Family households and indiYiduals assigned land by the State for the constrnction of residential houses. 2, Subjects assigned land without collecting the land use levy, as specified in Clauses 1 and 3, Article 7 and Clause I ,Article 7 of Decree N o.0.J/2000/ND C P (excluding land area \lSed for production, husinc~-~ and/or service purp oscs). including: F amih· households and indniduals directly engaged rn agricultural. forestry . aqua<:uhwc or salt-making orga~tzatmns; peo,pte·s arw-¢~fo@ il:tJJ;~•, which use E::~ll!="f!f; dipfomatic proJ~f:¥"~ta».e1.tQs arid pull}jci,.servicc :t~~f it~~~l1~'i!l:::::::::: specifi4:d hL;¥fi?l~('4, b(:,ili11/(i:Pi~fi)tll6nt' s Decn:c ~ , ; P ,041200~?,\?~J~ : . :, · .. -.. --~- -:,: : .,;li~:'.ioO(): . - : -->'. ;- ~~-~:.::; =:\ ' .. '.-~/;1r!tNoJXln LAND RENT E~PT10N TOEFFECTTIIE ·-~MNrJRiPERtmcEs PROVIDED 1-:oa . ·. JN'T-ffEQO"Vit'(~NMJ;NT'S DECREE No. 51/1999/ . . ·•.· Nl)~'CP OF .roi&,·s. 1999 DETAILlN G THE IMPLEMENTAllON OF THE LAW ON. DOMESTIC INVESTMENT PROMOTION (AMENDED) (Promulgated tr,gether with the Finance MiniMry 's CirClllflr No.3512001/IT-lffC of !rffly 25, 2001) t. Conditions for land rent exemption: a/ ProJccts investing i11 branches and 1ndes specified in List A (branches and trudcs in the fields eligible for im ·eslrnent preferences), Appendix I\". . l11 hoJccr~ imt;stiug in ull prt>dv~·t 1011- imd b .is int::'<! bn11\ch% ,ind \t:idi,;s n.Jl bamic;o b.".·- la\t and tmployll'.!J ,w am111nl ,l' eragc !v,bot force oLn least' 1/iO lt1b(inm in Htban:m:us of gr,ufe J ar.d graac 2: }n hlb.::,refs fo qea!Jrnph i,.;;i I t1"....-a ~- ()11 Lift R rg~o~Japhicnt afe,1s \\. 1th Jiff1cult 1,ocw·cciw<imic .;;ondilions} or L,st C :sr:011 aphical area., witlt p.'lriicularh· di:Tico II '>OGi(l c.:011ct11ic i;ond1t1:Jmt .irJ laborer,; in ;,lier two~rnph1cul ,ii<;>;\~. ri lnvernncn: rr0Jec.1s be111g executed in 1;eog:i•i1phiLa I arc11!; "it h <ltffitult soc~o-i,conct111 c: c,mditioti ~ s111:ci:ied :n Lis! 8, -Appeudix.fV · · .· .. . c' I tl\ eq mcut proJeCli:: bc:iit.!l, e.xec~!.ed - ;u gcogt iitlh1i.:,11 arcm, whh pani:.culatfy-d1ffic11lt socio. e1.:1lfl0rili..: <,,'1 11\ditions spor.:ifit,,>d in List C; Appendix· fV 2. Lan1f rent ercmptfo11: . . .. . : . - . .. . 1.1. bctnptioo for 3 years for iravcsl111e,u ·p;·o icctr. · mcutine. nnc- condi110nprescrjbcd at Point a or b, Section ' I (if this Appendix. . ' ' ' . ' ' . 1.2, ~-xcmptAOU for 6 y¢11rs for invcstmetltP.l(t~\tt<s mec1ing .both O(indi,tiotu:. pt\'r.icribc-(at P;:.ihl.li ;1 ari.d l, Scdod I :,ftbis i\pptudii. . -. . . - . ) -3 : E~~mptio,\ for 7 yeatli,.fQJ -pnJ@ i.nvestiitg in gcogr11p.hic.al areas i,pc:tified:.in Se:etion n. ·1Jsi n (gcogr:iphi ot:tl are as with dif1icult S()Ci(l.,0CL°lllOtJ1i(; co11dilinns)in.Appi:;udix !V> . ·· .. ·.· · · ·. .. · .... ::• 2.4 t\;eniptton for 10 yciirs for ,projc~ts'.:invostiu,s. 111 gciwr aphical areus spc o,itfod i o S~tti:cm I, Li£;.i 8 (geogr11ph1cai utcas with di!fiouH soc.o•ccon omic c.o11di1wns) iii Apperidt.'t'-l V, . . 2 ··:- Lx ~mpt1 ()n fti.r I l }'l.!~rs fo~ pr0je0ts ir1, es.th~ m br,,n::::hi;s imd trades oJi·,Lisl A :uid•t:;oteei.itc& in· gcqmtpl1ical arc;:1~ ~p,;:i;;it1~d in Ui.t RAp~nd1,:. l\l rii1d & ll~(,! ~a.me (11\tC meeting oae C!)i.l01til."Ji\ pl'eS,(';fil·,-cd at hm1 .,I QJ' H: ~cction I of thfs· ,A~p11e1~d,Jx, ', . . . . ,.·. :,F1 fao111ptmn for D yci11s.forpt~jecl.s ir:i-:Q.\1lllt H\ hrnn,:hcs stncl (ratk~ on Lis\ A .and <C"Xec11tctl ii,.· gcogwprucal i.! ... cas spt'<:ilicd m L1~I ff .Appe11dix IY, mid at the. ~omc time ,n(X'ti11 g both conditions prc.'scrihcd at PnintS11 ,md b, Scc;ticu I ilf lhis A.ppc:ndix. ·· · 2.7. f,caiption kw 11 )CalS for prOJ~~cts inn::sting 1.n .;ci)grapl1i~·11l arc.1,;, nt:cilic:i i11 Scdio;1 1L List C 1~,.cogr::iphical area~ itith p,:1rt1c11Lirly difficult ~(,ci:i cu 1CT0mie ,:end it iz.,11~), ;\ppo1d1~ IV. } i; f., ~11,1ptii111 l,)1 : ~' '.• ,im,; lo: ptnjGCl:3 im·(;~!.ing ' , . , .,,, ' . ,J ·; . , . '(• ., ·. . "'· ... 1·· I - , .. , , . f . . ,,., , , {,' .. ;,I •l:- .,~,!. .)I .. ~ ']·~~, ]('( !/1 ,:,<<;. t;{i, 'll . • .•rl::,! l" cc011on,it (olld)(Wl~S !. A[)l}Cildr, IV · ·, .. 2 \1. Lrmdrcnl e,c!"llption for the l\hO•G PWJC.--:t ~"e('~\\iC,I\ dm;iticn f.,r pro~etK f)M:stwg .In hr:mchcs and tr:nk,()tl I IM,\ ;;nd c,,i.:,=titcd i11:1tci:1g1u:iluc.i!mcJs. 'tpi;d[ied iii 1.,,ISl C-l~c:otraphic.:M nrc;.is 11:ith .pfu,1,:;l!Jari\ d1ffo:ui! Sl\.;!(l-l,rnncmi~· cor1d1twnsl, :\ppc1,di'\. !V . A P V'F.:"i n tX JV l,ISTOF)JRi\r-iCUFS.-\\DTRAOES l~1UE .. FfEU>SORG-EOGRAf'HIC\LAREA.5 IN W(UC-UlNVl:".~1MENT lN ENCOURAGED A..CCORl'.>JNG ro 111E FaovrsioNs OF THE (;OVERNME!\1''S'(IEC'k£E No.s 1119•>•1.1':-0,CP . Of JU[N 8, t999;DE"f411JNG THE . · 1M.ru:MINTA110N:or TN t r ,.\w oN . ' DOMF.$T[C(!\(V[S'fMEN'f PROMOTION ·. (AME'lDtor - ·. . . .(Promultatetl 101:;ether with;the Fih~U(/(:' Mi/iMrr \ . Circular NidJ/)l}(JJITT~BTC of May is, )IMJ) ', . -· .. : : . ·.. . . ' ' ' i·'l'fA' · .. · -~. ' · niiANcto:s &~.ntA1n:s JN·;RE J\'1tu>s · · · 1:~GJBLRFO,i'f!&'iis,Mim· PntFER ENCt.s · · ·:, :: W~jccts:r'.~r- 1'lV~~t m· brwi,¥i.Q·nnd ti:;id~,$· m .. each o( the (ol'lmti41.ttie.ld slu1fbc cl1gihk for.· prefcrerµ;cs: ·. . , , · , · · · / .• "'l l- Affor~!tt/.fd~Jt~- (ort11l . tµnihriu tind .!:cq,crwrati1)}t~niri8~ p~g ofpetcnui~d tt~es ·•·· 'oll' washJ lii1nd~ ~~i hilt's: :xad mountains; !find ,' .· retla,n.-irtl~ll~ 1fo'rf ·r:hi.tkin·~: ·aJ\d ann11rnh ul'i! in ·. Ufll\],pftfitCli 1~'aJct:i ' ,, . .. . . . .. . ' J. Pla ijting of p~tect1on forest:,; rhcadwat~r, C{)its1al ~-~li?gic11J · Qt\VltC,Jn11eril pf()\ cctidu fon,:-s\s). ~pct,i:1 I~ ·.11$""C' forosf~, producti<:>n frili!S1S. f;;irc-.t 11indrng iltJd regciieratibi1 . ?:'()4'11t{ off; . . . . . 2 Pln1;\il\g (.if pr:~ClH'l\ill 1rets (imfo!l al trt::!.',S, frmt . irees. medu.:itwt herb'> ;iod- "Jthcr-\lecs >· t-m-n:t: laimtd hmd,h,1n\ hilk and !ll('hftHllrl!; ,' .· - ', '' . 3. \1?,'\.:mg \)f •rnh frnm g(;k wa1cr. C'-Pl~,i1ullori of rock salt anif iwod11ct10n ~); i11dnstnul sa!L . . : 4 A(JL1;1cuJn1r:.:. in rn1turnl wutcr-:, \\hiJ1 ha--v~i iltJlhi:r :-,·e·\ heel\ iJr\1~,,..:d nl\tl rn, ,\mpi:J rn)r 1rwtl: :S R1:dt11na{a•.1 :111d f:11) ,l~~- ,.\I' UHl~(;d l:,r1d fo1 No. 26 (15-7-2001) Off JC !AL GAZETTE. II. Constructi1rn of infrastn.1cfure, development of ma.s.s transit; denlupment of edi1catron, .training, heaJth cate and· nationaJ t ultu'rc 1. Construction of technical infr<1stnictµre: C011str1.1ction of new electric power plants, renovation and expansion of existing ones, developme11..t of- electric supply networks, construction of establishments operated by solar energy, wind povier or bio~gas; Construction of new bridges; land roads;. airports, ports, train stations: and cartenninals, and renovatiOJJ, modernization and l1pgrading of the existing mies; opening ofnew railway routes; · · Renovation arid development of infonnation . and coinmunication networks: · . • Construction of wat~t plants, watersupply and dtaina,ge iystenis; construction of prqjects for .· envtrollinental pt,:-ot~tion &nd waste treatment; · · · ~•. Constructi~n of technical infr;1stnicture. of dens~ly. · ·.·. populated quartecs (in geographical areas on ListB or ListC), . . . 2. Developm!mt of mass transit. 3 .. Deve1optrient-of education, traill.ing, health care and national culture:' .. · ·. .·. · Establishment of people~follllded and private · sclmols for all educatkmallevds andgrm:les: pre,schooJ· education, primary education, basic secondary education and general secondary education, vocatioilal educatiotL ,' tertiary education; Establishment of job-training institutions, raising Qf workers' skilts: fostering and raising of manageri.al and business knowledge: Production of and tnidi11 g m goods and/or scrY1ces for ex,poit must . at tai~ a rate of 3 0% of die ,,al ue of goods and/or ser.·ices 11mduced or traded hy enterprises in a fiscalvear. • • • ..J IV. Offshprc fishing; farm produce,\.fornst {H"Qdi,.lct and aqul\tk product ]lroccssin,g-; tcc\ ical services ill. direct .service of agricultural proth,c tion,. for:-cstry 1111d aquaculture I. (){Xsh9re, fishing; 2: Pto¢e~ sil1.S 'offann produce, forest products and aquatic products; .. 3. li.chrtical services ill din~ct st:rvicec of agriculture: soil ·preparatfon,.• irrigation, ·waterdr/l.inage; · sowing, i::::t:ti;t::rvesting; P~'1~ and pr~scivation of ·· .. :,< Z//>: V, Scientifit aqd;st.<ihQol~c~r "t~scarch ~nd ,-::;·:tllnti!!~::~;!,-~/'r:~~tthts~qgic:~ts;~;i;;~\~ admin!stratio:n;intell~t'tialc,p~i)}ijrty protection atid technology tfatl'sfer corirut(,t(iiy' . . . . ..· 1•·.· '' L 'TechnoJ,ogical research 11KI development; 2. Building artd operation of research institutions: laborntories, experimental stations and farms for purpose of applying.new-technologies to.the productio11: Establisliment of people~founded and private medical institlitions in fields of medical exatJ1i\1ation and treatment, care for the aged and disabled; ·i::stabJishn1ent" of"naiional culture houses, national·· music and dance troupes; collection, preservation, development and popularizatio11 of the national culture; manufacture of national musical instnunents. ····. 3. Applic.atio11 and de;refopmcnt of h ighJi::clmolqgj~s, creation and processing of materials from domestic raw materials: 4 Investment projects in fonns of build-operate transfer (BOT) contracts; build-transfer-operate (BTO) contracts or build-transfer (BT) contracts. 5 Investment in the construction of trade quarters, <lepartnient stores and residential homes of various ki11ds in sernce of urban dwellers, Ill. Ex.port goods prnduction and trading Jnfonnatio11 techn:ology: creation of computer software. for use in vario\1s economic fields: Biological technology app! ied on an industrial scale to the productiou of breeding plants and animals, medicinal drngs for human being, domestic animals and plants, foods and animal feeds, erogenous agents in reproduction; bio-fortilizcrs up to the modern econom1c and technical standards: Tedmo!ogics for producing llC\\ materials with OFFICIAL GAZE1TE Nb. 21:i n'i-7-'>ncm special properties; ·: T echriologics · for recycling solid, liquid aud gJseous \vastcs: · · Production technologies which econoinical ly c9ns1irnc fuels; raw ·materials, tn;llerials, d1ergy" or minimize waste volume per product unit; tedinologi!;ls· fo1· creating products which in the use course, co11suine less energy; fuels, raw materia Is m~d materials than other· products of the smnc category. . · 'Cl call technologies, technologies: l!~i ~twm~' out equipment and instro.ments ci~fiited-~ywit\i{po'fyei; solar energy, geo-thermal eirnrgy, ti'c1aleti~rt'Y-:ot biological energy; ·. · con~l:~:t!;~~se[o;~~~~fltritij electron it, s.~tni~. 4. f,,egal,. investbHiJtt/ business, eµtetpds:¢ ' adrnini$tration, inte)\ectu~Fproperty -ptotec1\on ·?-rid', . techoo logy frim.sf ~i-:copaj.llt'ancy: ·. ::::iii~::::~~:~;;,::::: trm:,~r .:~:•::,:::tra:t:and •• te<hnoffSY .. ''',, L biv¢stment in the ptoc~r~ertt of coristru¢ttPfi ~;i!~::!1t'.~n 56th~~o~~:!:c~o~·~.~$!if4Wf!~:;~:·•; depar:lntlJ!ilt stores, re~idcntial hpu:s'lis ,of vaiioU$ ··~·· to meet the demand of tirbUn dweU~rf - . . . ' ' ' 2. hivestin.'cnt in btiilding' of new ptodµction .· workshops,: installation oLnei\v production-chairis, installation of supplemet)bry machinerf fo the ex1stihg production chaii15 ot ricw lilrichioery and equipment in .. replacement of tl1osc in the existing, chains: application of new technologies to the production: 3. lnvei;tmcnt th eeokigi.cal and environm@ttt! 1mprovcmcr1t, or improyemcnt of urban sanitation: J,. ltn-cstn1ci\t m relocation of production est ab! i sh ment s from n rb an ten tcrs: 5, lt}vesitnenf 111 divcrsi:ficatioo of productio11 lines a1:fd produc:ts. •.· · · · · · · Viii Other hraneh~ and trades that rti.lu:t he given llriodt~ fof d4Yeloptnent' !' '' .. •, J ' c611ccntn1ted'cttttlc qr poultry farming Oh an industri11,l scale; processing feeds for cattle and aq~atic animals; ·· · .. ' .. · 2. Mechanical cngiiteering for niaoufacture and repair of agricultur[!t machinery production of high~ di\ss :te~~~;ileathw and plastic prouucts, study lits and (eiJq!iing<uids', cliiJdren toys and products .. from . riaruraln.ibher; ' · 3. -Mwt~facture; a1>~i~bly,<ID,d rcpafr of ntachinerv :~::1e;!~~,:;.r;::::~t;,~l:::;i~t~gr:;i~;t ·. !Jl~SU~deyrces and·lqb9[al,9fY: equ;tpm:ent,·· budding ~ }i~~t1lff i~~}J:It~;1f ~f :SI•·· ~111iif i!li~I!~l REGIONS MEE'flNG Wi'fHSOCIO~ECONOl\iHC DIFFICULTIES I. Districts of high-mountain provinces: I Bae Kan pr°'•incc: Bae Kan provincial town f.7-2001) OFFICIAL GAZETTE . 2. Ow Bang province: Cao Bang proviJ1cial town 3. Hii Giang province: Ha Giang provincial town, Bae Qu~ng district 4. Lai Chau province: Dien Bien Phu town,Lai Ch<1,u provincial town, Dien Bien distrk:t 5. L<10 Cai province: Cam Duong tmv11i Lao Cai provincial town, Bao Thang district. 6: Son La province: Son La provincial to\.'m, Mai Son and Yen Chl!.u districts. II. Districts {1f mountainous provinces and delta. 3l'.(!JIS: I. Bae Giang pW\lh1cc· Luc Ngan, Luc Narn !ind Yen The distncls. 2. Hoa Bitili province: Kini Boi, Ky Son, Lav Son, Luong Son, l.-.:lc Thuy, Tan Lac and Yen Thu;' distri¢ts, 3. Lang Son prnvincG: Bae Son, Cao Loe, Chi Lang, Huu Lung, Lac Dinh,. Trang Dinh, Van Lm1g and Van Qu~ng JJStric"ls. 4. Phu Tho Prov~1ce: Districts Doan Hung, Ha Hoa, Song thtwi·rfin1U1 Sa and Tam Thanh districts. 5 Quang Ninhptovince: Hoanh Bo, Hai Ninh, Quang I-fa,' Tien Y~n <1iid Van Oon districts. 6. ·ruyen Quang pro,-ince: Hwu Yen, Son Duong and Yen Son dis(ricls. · 7 1liai Nguyeri province: Dong Hy, Dai Tu, DjJ1h Hoa and Phu Liifmg distrfois. 8: Yen Bai provillce· Tran Yen, Van Yen, Van Chan. MHl Yen l3inh distticts. 9. Binh Phuoc pro,·incc: Dong Phu, Loe NinJt! Phuoc l,(ltlg and Binh Long dist.rids. JO. Oak Lak province: Buon Dolt, Cu Jut, Cll M 'gar, D,1k R 'Lap, Dak Mil, Ea H'Jeo, Ea: Kar, Ea Sup, Krnng Pac, K,nmg Buk, Krong Bortg, Krong Ana, Krong Nang1 Lak arid M'Drak districts. 11. Gia Lai province: An Klu.:, AYtin Pa, Chu Se; Chu Prong, Chu Pah and [a ·Gnn districts. 12. Kon Tum provfoce: Kon Tum provincial town, Dak Ha and Ngoc Hoi districts. 13. Lam Dongprovmce: Bao Lam, Cat Tien, Di Linh, Da Teh, Don Duong, Due Trang, Da Huoai and Lam Ha districts 14. Binh Thu an province: Bae Binh, Due Linh, Ham Tlwan Bae and Tanh Lillh districts. 15. Brnh Dmh provinc:e: Hoa1 An district. /6. Hru Duong province: Chi Linh Jistrict. 17, Ha Tinh province: Huong Khe and ffuong Son districts. 18. Ninh Binhprovince: Tam Diep town, Nho Quan district. 19. Nghe Mi provfoce; Anh Son, Nghia Dan, Tan Ky and Thanh Chuong districts. 20. Ninh Thuan province: Ninh Hai district. 21. Phu Yen province: Dong Xuan and Song Hinh districts. 23 . .o·uang. t-11 province: Dak Rong district. if Quarig Nam prov(ni;e: Hiep Due and Tien Phuoc districts, 25 Quang- Ngal pro\'irwe: Minh Long district. 26. Thanh Hoa "}:JrOyince: Cam Thuy, Nhu Thanh, Ngoc Lac and Thach 'thanh QistrictS. 27. Thua Thien~Hue ptO'Vince: Nam bong d1,;trict. 28. An Giang province: An Phu 'tri Ton and Tihh 'Bien diStd.cts. 29. Bae Lieu province; Bae Lie1,1 provincial town, Vi{lh L01 district. 30. Ca Mau prdviflce: Thai Blnh an4 Tran Van·Thoi df.sfricts. 31. Dong Nai pwvince: DinJ1 Quan, Tan Phu, X~a:n Loe and Long khatih districts, 32. Kien Gi.ang province: Chau Thanh and Hon Oat district!/. 33, Kh.inh Hoa province: Van Ninh and Cam Ranh districts, 3-t-. Soc "frang province: Soo Trang provincial td,vn, LC>11g Phu an-d My Xuycn di~tricts. 35. Tra Vinh province· Cal.! Ngang, Cau Ke and 1'ie11 Can disl:Ticts. List C REGIONS MEETING WITH PARTICULAR socrO-ECONOM!C DIFFICULTIES r. Districts of h.igh mountain-and island provinces: I, Bae Kan province: Ba Be, Bach Thong, Cho Moi, Clio Dem, Ngan Son and Na Ri districts. 2. Cao Bang province: Bao Lac, Ha Lang, Ha Ql1ang, Hoa An, Nguyen Binh, Quang Hoa, Thong Nong, Tra Linh, Thach An mid. Trung Khanb districts. <)FF!Cfi\L GAZETTE No 26(15,?-2(Jll\.\ 3 Ha Giang prn,'inc~- Bae Mt.!, Pong V,1n : Hoans )\I flh1. ,\·lco \/nc, QUim Ba, Vi, Xuvcn. Xin Man" illid Yen Minll di~trict...: · · · · · · · . .. . ·. . . . 4 Lai C;lmu pt<J\ 11ti;e: "'foot1!!, La,·, Mtirnw, T ~, Phont Thn. lua Chua, Tunn G,~w, Si11 He ~nd Dier1~Bfo-;1 Dong districts. · · · · ·· · 1 Laci C111-pro1:ince: Bae Ha. ~,tt-~a1, -tl.-foon.~ Khu~m~: Th:.m .U)cn., Vt'\11 B;}n, Sa Pa and Ba:(, Y~11 ti. Son La ;im\'ilh:c Bae Yr.:n, Moc Chau, Mlmng Lil, Quyn.h Nhai. '";-Iman C'h,m, Song Ma .imd Phu Yc,i distticK · ' ·· 7 Binh. Tim an µrovmc~: Phu Quy district. 9.Dn Ntmg cil)': ffoa,ig .sa' islt\t\d d1sfrict IO Hat Pl1tmg city: Bach Long Vi and. Cat J-ls1i ... -tiM-rkts · · · · · .. · · . . . 11 .. Klrnnh Hti-a ptoviute: T•116rig Sa district. 12 K1en Giinig ptov.ince: Kicn Hai 1IIld Phu Quoc .· aistncts · · · ·· .· · · · · · · l1 ~ic11 (}HJ~ p1'oi:mce: An Hien; G<, Quao imd Vtnh, Tfo.tsi.ll d1sJrtcfa. . .. . f~: Soc -,y~11g pn:wince: My Tu, 'nianh Tri aod .· V11)hChau tli1;1ric*. . ,5. Tra \'Lri'11 .pro\'nlCt Chau: Thanh <lr,d 1'ra Cu districfs · · · · · · .· 16. Binh Dinh prni"nic:: All Luo, Vinh lit;;inh and Van Cimh dis1ric1s ·. · · · . : . . . . . l 7. Khail.h Hoa prcMn:G'. Khanh V1nh a1,d Kh,mh Son dis tnc Is, l~,.NinhThu1111 ptovin~e. Ninh Son distnct. I (" Ba Ria ·~.• Vung Tau prn\•in.ce: Tan Thai-Jt dJsrtiict. 20.: Dae Lie~-~ince: HongI)an dii;trict ll,Bi,th- Pl;uoc proy•ii~e: Bu Dang dis\,ict. 22 Ca j\,fau J)f'OVmce' ti Minh diUriq • 2} Thanh Hoa provi1~: Oitan Hou, B1111fooc, i. ,mg .ChaJl.h, Thuong Xuan. Qon11Son, Muong J,;:at and /\ihu. Xuan distrid~.< ·· · · · · · · ·· · . 24, ~ghe Au ~rbyince: Ky.SQn, T,;ong Dirong,. Con Cuong, Que' l'>hon1r Qtf)' Ht,p and Q~ Ch111.1 districts. · .·· lf Quant Binh province: Minlr-lfoa ·11.11d Tuyen Hoa di~tnds: ·. . - . . . - . H, ilistrict!: o f inoudfai~ pn,v"inus· and ~left.\ ·••·······• 16-. Quang 'frl-~~e:' Huong Hoa district ·•··.··· . ·. ~(hnic minorit;v i•egfonM:·. , ' ' .. ·. ·. 27: nn1ti :Iliiej ~ M~:.pi'ovj1~ce:A l.u6i district L llac Giang province: Scil:P~\fi~'distrid , 28. Quang Nl\rilpt~ifitt:-iHitn, (hang; Pll\ioc Son.· 2· 1 Joa Bi~ p11ivincc:I),1B.ae !Jl"ld M~i Chat1.di$tric,t!. andfra, My distrjt:ts. . ' .. . . '.;: Lans Sort p,ro,,fuft:; ·B1nh Gia and Dinl1 t.ap: - "1.9. ·cJunng Ng~~•pio.~'lti~ci: :D~ \o; Tra Bone,, s0:t dmticts. · · · · Tay a1td' Sq,1,'Ha drntric1:1: · · · · · · 4 Ph11 'IJ1l, 1 1;ovinctt: ih11nhs~·.:a~d Ye11 Lap -Jc-, Phu Yim·!)l:o\1nce: S01\Hoa distri¢t~ distri::.h; .··•·. ·•· ·. ··. · ·· · - ···· .. ·. ·. . 5. Quang. Ninh provin<;e' BaThe an<l Dinh Lietli 1,,- Tuycn Quang provirn;,:: .Chic~ Boa-~ndNaHari~ .·. districts .· · · · · · · · · · 7 ·n1ai N"gnycn p::-ovir.cc: ¼ Nhn1 didrict ?.. YeH Bai provi,1,;e LIi(:: Yen l\h1 Car1gC:}wi m,d Tram T.iu dis(tiCl!: . 9. DJk Lak i;ro1'iricc Oi1k Nong imd J(rong No d1,trius JO Gi,1 l.,n p1ovmcc Due: Co, K"Baug, Krung Pa 1 K11n C·1·:-o ,ind t'-·la11g Yung districts. i 1 Ken l1u11 p-\), icr.::- !)al-. T() Dak Glei, K,111 PIQll!t. and Sc1 lhny di,:ini:ts : .1 L,1:11 Ocrnµ prn\·i:ic;.,. La;; f);aiog ,btri;;t