Official Letter No. 3422/CT-CS 2025 dated August 26, 2025, of the Tax Department regarding financial obligations upon extension of land use term is as follows:

by KMC Consulting Company Limited

In cases where the land is not put into use or the land use progress is behind schedule compared to the timeline stated in the investment project, the investor may be granted an extension of land use for a maximum of  24 months and must pay an additional amount to the State corresponding to the land use levy or land rental for the land area subject to land use levy or land rental.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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