Official Letter No. 2309/CT-CS dated July 7, 2025, issued by the Tax Department regarding the land rental payment policy

In cases where decisions on land lease, approval for changes in land use purposes, conversion from annual land rental payment to one-time payment for the entire lease term, extension of land use duration, adjustment of land use term, or adjustment of the project's detailed planning have been issued in accordance with the provisions of the land law and other relevant legal regulations before the effective date of the 2024 Land Law, but the land pricing plan has not yet been submitted to the competent-level People's Committee, then the land rental payment policy and land price shall be determined in accordance with the regulations in effect at the time the respective decision was issued.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn