Official Letter No. 1256/CT-CS dated May 20, 2025, issued by the Tax Department regarding land rental policy

In cases where a decision has been issued on land lease, land use purpose conversion, change from annual land rental payment to one-time payment for the entire lease term, land use extension, adjustment of land use term, or adjustment of detailed planning in accordance with the land laws and other relevant regulations prior to the effective date of the 2024 Land Law (August 1, 2024), but the land price for calculating land rent has not yet been determined, the calculation and collection of land rent and the additional payable amount by the land user for the period not yet subject to land rent shall be carried out in accordance with Clause 2, Article 257 of the 2024 Land Law.

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