Socialist Republic of Vietnam

MINISTRY OF FINANCE

CIRCULAR PROVIDING GUIDELINES ON PAYMENT OF LAND RENT AND CAPITAL CONTRIBUTION TO JOINT VENTURES IN FORM OF VALUE OF LAND USE RIGHTS OF DOMESTIC ORGANIZATIONS, HOUSEHOLDS AND INDIVIDUALS

No. 35-2001-TT-BTC, Hanoi, 25 May 2001

Pursuant to the Law on Land and the Law on Amendment of and Addition to the Law on Land;

Pursuant to the Law on Promotion of Domestic Investment;

Pursuant to Decree 04-2000-ND-CP of the Government dated 11 February 2000 making detailed provisions for implementation of the Law on Amendment of and Addition to the Law on Land;

Pursuant to Decree 178-CP of the Government dated 28 October 1994 on duties, powers and organizational structure of the Ministry of Finance;

The Ministry of Finance hereby provides the following guidelines for payment of land rent and capital contribution to joint ventures in form of the value of land use rights of domestic organizations, households and individuals:


PART I

Payment of Land Rent

I. Entities Subject to Payment of Land Rent

1. Subjects of land leasing by the State as stipulated in article 9 of Decree 04-2000-ND-CP of the Government dated 11 February 2000 making detailed provisions for implementation of the Law on Amendment of and Addition to the Law on Land (hereinafter referred to as Decree 04-2000-ND-CP) (Appendix I attached to this Circular) shall be subject to payment of land rent for the whole area of leased land.

2. Economic organizations which are allocated with land to use for agriculture, forestry, aquaculture or salt production after 1 January 1999.

3. Subjects of land allocation without collection of land use fees as stipulated in article 7.1 of Decree 04-2000-ND-CP using part of the land for the purposes of production, business or services other than the purposes for which the land was allocated (Appendix I attached to this Circular) shall be subject to payment of land rent for that part of the land used for production, business or services.

4. Economic organizations which have been allocated with land by the State with collection of land use fees or which have been assigned land use rights where the land use fees paid or fees paid for assignment did not originate from the State Budget must convert to the form of leasing land and make payment of land rent.

5. Organizations and individuals engaged in exploitation of minerals, construction materials, and so forth, must make payment of land rent on an annual basis for the area of land currently being exploited.

II. Entities Not Subject to Payment of Land Rent

1. Organizations, households and individuals allocated with land by the State with collection of land use fees as stipulated in article 8 of Decree 04-2000-ND-CP (Appendix II attached to this Circular).

2. Subjects of land allocation without collection of land use fees as stipulated in clauses 2 and 3 of article 7 (Appendix II attached to this Circular) and clause 1 of article 7 of Decree 04-2000-ND-CP (except where part of the land is used for the purposes of production and business as referred to in clause 3 of Section I of Part I of this Circular).

3. Economic organizations to which lawful land use rights have been assigned from other persons or which are allocated land by the State with collection of land use fees where such monies did not originate from the State Budget shall not be required to convert to the form of leasing land.

In the case of the acceptance of the assignment of the right to use agricultural or forestry land accompanied by the conversion of land use purpose as permitted by an authorized State body where the fees paid for acceptance of assignment and conversion of land use purpose did not originate from the State Budget, neither conversion to the form of leasing land nor payment of land rent shall be required.

4. Organizations currently using land which was previously lawful residential land of households or individuals after being permitted by the authorized State body to use that land for offices or workshops for business or production shall not be required to convert to the form of leasing land nor to pay land rent.

5. State organizations which are permitted by a State body to use the value of land use rights to contribute to joint ventures with foreign organizations or individuals.

6. Organizations and individuals permitted to exploit underground minerals shall not be required to pay land rent for the surface area they do not use.

III. Calculation and Payment of Land Rent

1. Land rent for one year (VND/year) shall be calculated as equal to (=) the area of leased land (m2) multiplied by (x) the unit price of land rent for one year (VND/m2/year).

· The land area for calculation of land rent shall be the total area which is being controlled and used by an organization, household or individual for the purpose of business or production. This area shall be determined on the basis of the land lease and the declaration for registration of payment of land rent. Where there is no land lease, the file of land allocation, the file of hand-over of a business or production establishment, the file of land leasing or a declaration by the land user shall be used as the basis for calculation. When the land area is officially re-determined, there shall be an adjustment on the basis of the actual area.

· The unit price of land rent for one year is calculated as follows:

Unit price of land rent for 1 year(VND/m2/year) = Price of 1m2 of land as provided by provincial people's committee in accordance with land tariff issued by Government x Land rent calculation co-efficient applicable to each group of business trades stipulated in article 2 of the Land Tariff for domestic organizations leasing land from the State issued with Decision 1357-TC-QD-TCT of the Ministry of Finance dated 30 December 1995

- The unit price of land rent applicable to investment projects for construction of infrastructure of industrial zones (IZ), export processing zones (EPZ) and hi-tech zones (HTZ) shall be equal to eighty (80) per cent of that calculated in accordance with the above method.

- Land rent calculated for the first year and the last year of the period of land lease shall be calculated on the basis of the number of months for which the land is actually leased.

For the land area to be returned to the State, the land rent shall be calculated up to the time of hand-over. Where an organization, household or individual has made a written request for land return, but the State has not yet received the hand-over of land, one month after the minutes on acceptance of land return are prepared between the land lessee and the State body authorized to lease land, the organization shall not be required to make payment of land rent for that area.

2. Time of calculation of land rent:

Time of calculation of land rent shall be the time when an enterprise receives the land for use.

3. Payment of land rent:

· Organizations, households and individuals subject to payment of land rent shall submit a declaration for registration of payment of land rent (Form 1 attached to this Circular) and relevant documents to a land rent collecting body within one month from the time of calculation of land rent.

· Land rent (including any capital use charges payable in the case of capital contribution in the form of the value of land use rights to joint ventures as provided for in Part II of this Circular) shall be paid into the State Budget at the State Treasury of the locality (district) in which the leased land is located in accordance with the relevant State Budget Item.

Payment of land rent shall be made regularly twice a year at fifty (50) per cent of the land rent for one year on each occasion. The first payment shall not be later than 30 June and the second payment shall not be later than 30 October of the year.

· Land rent shall be paid annually and accounted for in the annual costs of business or production of the land lessee. Where land rent for a number of years is paid on one occasion, the rent shall be distributed over the number of years and shall be accounted for in the costs of business or production of each of such years.

4. Obligations of organizations, households and individuals leasing land from the State:

4.1 Organizations, households and individuals leasing land from the State shall make payment of land rent in full in a timely manner into the State Treasury and shall be under the guidance of the tax authorities directly controlling the collection of land rent.

4.2 Land in use for which land rent has been paid in accordance with this Circular shall not be subject to agricultural land use tax or housing-land tax.

5. Exemption from and reduction of land rent:

Domestic organizations, households and individuals leasing land from the State shall be entitled to an exemption from or reduction of land rent in the following cases:

5.1 Land rent shall be exempted during the period of capital construction of projects. In cases where a project consists of many construction items or is carried out in independent stages of construction, the exemption from or reduction of land rent shall be calculated for each construction item or each independent stage of construction. In cases where the exemption from or reduction of land rent is not able to be calculated separately for each construction item or independent stage of construction, the capital construction period shall be calculated on the basis of the construction item with the largest proportion of capital.

5.2 Land rent shall be exempted from the date on which capital construction is completed pursuant to incentives applicable to domestic investment (Appendix III attached to this Circular) in accordance with the approval of the investment project by the authorized State body.

5.3 Land rent shall be exempted for three years from the date of completion of capital construction in the case of enterprises which have factories or businesses located in urban areas or towns and which, in accordance with planning, re-locate them to the city outskirts or suburban areas.

5.4 Land rent shall be exempted or reduced for business entities engaged in commercial activities in mountainous regions, islands and ethnic minority areas in accordance with the provisions of Decree 20-1998-ND-CP of the Government dated 31 March 1998 as follows:

· Business entities engaged in business activities in Region II shall be exempt from land rent for the first five years and shall be granted a fifty (50) per cent reduction for five subsequent years.

· Business entities engaged in business activities in Region III shall be exempt from land rent for the construction or expansion of business establishments.

5.5 Organizations, households and individuals leasing land and simultaneously being entitled to different rates of exemption from or reduction of land rent as stipulated in sub-clauses 5.2, 5.3 and 5.4 of this clause 5 or in other legal instruments shall only be entitled to the highest rate of exemption or reduction.

After exemption from or reduction of land rent as stipulated in sub-clauses 5.1, 5.2, 5.3 or 5.4 of this clause 5 is granted, the organizations, households and individuals paying land rent for many years on one occasion in the first year shall be entitled to the following additional reduction of land rent:

Reduction of five per cent of the amount of land rent to be paid where land rent is paid for five years on one occasion. An additional reduction of one per cent for each year from the sixth year where land rent is paid for more than five years on one occasion (that is, reduction of six per cent where land rent is paid for six years, reduction of seven per cent where land rent is paid for seven years, and so forth), but the total aggregate rate of reduction shall not exceed twenty five (25) per cent of the amount of land rent to be paid for such period; reduction of thirty (30) per cent of the amount of land rent to be paid where land rent is paid for the whole period of more than thirty (30) years on one occasion.

5.6 Hotels, rest houses and guest houses doing seasonal business which will incur losses when paying all land rent as stipulated in this Circular shall be considered for reduction of land rent. The reduction shall correspond to the losses with the maximum reduction not exceeding fifty (50) per cent of the land rent to be paid.

5.7 Any leased land used for the purpose of agriculture, forestry, aquaculture or salt production suffering from a natural disaster or fire which causes a loss of production shall be considered for exemption from or reduction of land rent corresponding to the rate of exemption from or reduction of agricultural land use tax, in particular:

· Reduction of land rent corresponding to the loss where the loss accounts for ten (10) per cent to less than twenty (20) per cent of annual production;

· Reduction of sixty (60) per cent of the land rent to be paid where the loss accounts for twenty (20) per cent to less than thirty (30) per cent of annual production;

· Reduction of eighty (80) per cent of the land rent to be paid where the loss accounts for thirty (30) per cent to less than forty (40) per cent of annual production;

· Reduction of land rent to be paid for one year where the loss accounts for forty (40) or more per cent of annual production.

The calculation of losses for the purpose of exemption from or reduction of land rent as stipulated in this sub-clause shall be made in accordance with the method of calculating losses for the purpose of exemption from or reduction of agricultural land use tax.

5.8 Any leased land used for the purpose of business or production other than agriculture, forestry, aquaculture or salt production suffering from a natural disaster, fire or force majeure which causes damage to assets equivalent to twenty (20) per cent to less than fifty (50) per cent of the value of the assets shall be entitled to a fifty (50) per cent reduction of the land rent to be paid for one year; or an exemption from the land rent to be paid for the whole year where the damage to the assets is equivalent to fifty (50) or more per cent. The percentage of damage shall be calculated equal to the proportion of the value of the damaged assets to the total aggregate value of the assets as at prior to the damage occurring.

5.9 The amount of land rent being used as the basis for calculation of exemption or reduction in accordance with the provisions of sub-clauses 5.6, 5.7 and 5.8 shall be the amount of the land rent to be paid after any exemption or reduction as stipulated in sub-clauses 5.1, 5.2, 5.3 and 5.4 of clause 5 (if any) is deducted.

5.10 Exemption from or reduction of land rent as stipulated in this Circular shall be applicable to all projects leasing land from the State prior to and after the date of effectiveness of this Circular.

· Projects being in the period of capital construction which were entitled to a reduction of land rent in accordance with Circular 70-TC-QLCS dated 7 October 1997 shall now be entitled to an exemption from land rent as stipulated in sub-clause 5.1 of this clause 5 for the remaining period of capital construction.

· Projects which have come into operation from the date of completion of capital construction up until the date of effectiveness of this Circular and are still in the period of exemption from or reduction of land rent as stipulated in sub-clauses 5.2, 5.3 and 5.4 of this clause 5 shall be entitled to exemption from or reduction of land rent for the remaining period of exemption from or reduction of land rent.

5.11 To be entitled to exemption from or reduction of land rent an oganization, household or individual shall submit an application for exemption from or reduction of land rent, enclosing necessary documents, to the tax authority directly managing the collection of land rent. The application file shall comprise:

· Application for exemption from or reduction of land rent; in the case of application for an exemption or reduction as stipulated in sub-clauses 5.7 and 5.8 of this clause 5, files and documents evidencing losses in production and/or of assets must be enclosed;

· Investment license or business registration;

· Decision on land lease or declaration for registration of payment of land rent;

· Certificate of investment incentives issued by an authorized State body (if any).


PART II

Capital Contribution to Joint Ventures in Form of
Value of Land Use Rights; Dealing with Cases Where
Land Rent Contributed to Joint Ventures is Acknowledged as
Debt or Refunded, Where Land Use Fees Already Paid or
Where Land Use Rights Have Been Assigned

I. Capital Contribution in Form of Value of Land Use Rights to Joint Ventures with Domestic Organizations or Individuals

1. When the value of the right to use allocated agricultural land or forestry land is used to contribute to a joint venture with the objective of continuing to use it for the purpose of agriculture, forestry, aquaculture or salt production, the value of land use rights of the party contributing the land to the joint venture shall be agreed by the parties, but the land price to determine the value of land use rights shall not be lower than that stipulated by the provincial people's committee within the land tariff issued by the Government.

The party contributing the land to the joint venture shall make payment of agricultural land use tax in accordance with the provisions of law but shall not be required to make payment of land rent or charges for use of capital funded from the State Budget.

2. In cases of capital contribution where the use purpose of agricultural land or forestry land is permitted to be converted to another purpose or of capital contribution in the form of leased land, the value of land use rights contributed to a joint venture shall be determined by the land rent to be paid to the State Budget in accordance with the new purpose for the term of the joint venture.

3. Where the party contributing the land to the joint venture has paid land use tax for that land in accordance with the provisions of Section IV of this Part II, such party contributing land to the joint venture shall only make payment of land tax but shall not be required to make payment of land rent or charge for use of capital funded from the State Budget.

II. Capital Contribution in Form of Value of Land Use Rights to Joint Ventures with Foreign Organizations or Individuals

Where an organization being a Vietnamese party is permitted by the State to make capital contribution in the form of the value of land use rights (land rent) to a joint venture or business co-operation contract with foreign organizations or individuals, the rate of land rent shall be agreed by the parties but shall not be lower than the rates of rent for land, water or sea surfaces applicable to the forms of foreign investment in Vietnam. Capital contribution in the form of the value of land use rights shall be subject to the following detailed provisions:

1. Organizations which have been allocated with land by the State with payment of land use fees or organizations to which lawful land use rights have been assigned from other persons where such monies did not originate from the State Budget, or households or individuals having the lawful right to use land which is not land leased from the State shall, when they are permitted to use the value of land use rights to contribute to joint ventures, not be required to make payment of charges for use of capital funded from the State Budget with respect to the value of land use rights contributed to the joint ventures but must make annual payment of land use tax (land tax) to the State in accordance with applicable laws.

2. With respect to organizations leasing land from the State:

2.1 Where a State owned enterprise leasing land from the State is permitted to contribute the value of land use rights (land rent) as capital to a joint venture with a foreign party, the amount of land rent to be contributed as capital to the joint venture shall be regarded as the portion of capital invested by the State in the enterprise (that is, the Vietnamese party) and the enterprise must make payment of charges for use of capital funded from the State Budget in accordance with applicable regulations. The time of calculation and payment of charges for use of capital funded from the State Budget shall be the time when the land rent is contributed as capital to the joint venture.

In cases where land rent has been paid already for the whole term of land leasing, when the value of the land use rights for the period of land leasing for which land rent has already been paid is contributed to a joint venture as permitted by the State, charges for use of capital funded from the State Budget with respect to the value of land use rights contributed as capital to the joint venture shall not be required to be paid.

2.2 In the case of an organization which is not a State owned enterprise and which has leased land from the State and has already paid land rent for the whole term of land leasing or for the remaining period of land leasing of at least five years, when the State permits it to contribute the value of land use rights as capital to a joint venture for the period for which land rent has been paid, such organization must make payment of land rent in accordance with the regulations on rates of rent for land, water or sea surfaces applicable to the forms of foreign investment in Vietnam issued with Decision 189-2000-QD-BTC of the Ministry of Finance dated 24 November 2000.

3. In the case of State owned enterprises which were previously permitted to contribute the value of land use rights as capital to joint ventures with foreign organizations or individuals, the value of land use rights (land rent) calculated for the whole term of capital contribution to the joint venture shall now be converted to invested capital funded from the State Budget to such enterprises and charges for use of capital funded from the State Budget shall be payable. The time for calculation and payment of charges for use of capital funded from the State Budget shall be subject to the provisions of clause 2.1 of this Section.

3.1 With respect to State owned enterprises referred to in clause 1 of this Section, where they have already acknowledged the debt and refunded land rent to the State Budget in accordance with the guidelines provided in Circular 70-TC-QLCS of the Ministry of Finance dated 7 October 1997, the paid land rent shall be deducted from payable land use tax (land tax) calculated from the time of hand-over of the land in order to contribute as capital to joint ventures. Any outstanding land rent shall be converted to land use tax (land tax) payable for the period for which land rent is outstanding. In cases where the paid land rent exceeds the land use tax payable for the whole period for which the value of land use rights is contributed as capital to the joint venture, any excessive payment of land rent shall be refunded to the organization from the State Budget.

3.2 With respect to State owned enterprises referred to in clause 2.1 of this Section, where they have already acknowledged the debt and refunded land rent to the State Budget in accordance with the guidelines provided in Circular 70-TC-QLCS of the Ministry of Finance dated 7 October 1997, the paid land rent shall be deducted from payable charges for use of capital funded from the State Budget calculated from the time when the land rent is contributed as capital to joint ventures. Any outstanding land rent shall be converted to charges for use of capital funded from the State Budget payable for the period for which the land rent is outstanding. In special cases where the paid land rent exceeds the charges for use of capital payable for the whole period for which the value of land use rights is contributed as capital to the joint venture, any excessive payment of land rent shall be refunded to the enterprise from the State Budget.

III. Recording Value of Land Use Rights Contributed as Capital
to Joint Ventures

1. Based on the request of an organization contributing land to a joint venture and relevant documents, including:

· Request of the organization contributing land to the joint venture;

· Decision on land allocation or land leasing;

· Investment licence;

· Joint venture contract;

· Other relevant documents;

the council for determination of capital funded from State Budget in the form of the value of land use rights for which the Department of Finance and Pricing of the province or city under central authority has the main responsibility shall co-ordinate with the Land Administration Department in verifying, considering and determining the value of land use rights to be contributed as capital to the joint venture.

The party contributing land to the joint venture shall sign a record on determination of capital funded from the State Budget in the form of the value of land use rights (land rent) to be contributed to the joint venture (in Form 2 attached to this Circular) with the Department of Finance and Pricing.

2. Based on the record on determination of capital funded from the State Budget in the form of the value of land use rights (land rent) to be contributed to the joint venture, the Department of Finance and Pricing shall record an increase in invested capital funded from the State Budget to the enterprise being the party contributing the land to the joint venture; in cases of enterprises which have been established or to which capital is contributed by the Prime Minister of the Government, ministers or heads of ministerial equivalent bodies, the Department of Finance of Enterprises shall record an increase in capital funded from the State Budget.

3. For cases where a debit contract with respect to land rent has been signed and the rate of land rent is not required to be adjusted, the Department of Finance and Pricing shall have the main responsibility to co-ordinate with the Land Administration Department and the Department of Finance of Enterprises (in the case of enterprises under central authority), on the basis of the debit contract, in working with the enterprise being the Vietnamese party which has contributed the land to the joint venture to convert to invested capital funded from the State Budget to such enterprise.

Where the land has been permitted to be contributed as capital to a joint venture and land use fees or land rent has been paid for the whole duration of the leasing of such land, the previous debit contract with respect to land rent shall be revoked. The party contributing land to the joint venture shall forward an application, enclosing relevant documents and vouchers, to the Department of Finance and Pricing at which the enterprise has acknowledged the debt. The council for determination of capital funded from State Budget in the form of the value of land use rights for which the Department of Finance and Pricing has the main responsibility shall verify and consider the declared information and, if it is correct, shall issue a notice of revocation of the debit contract and provide notification thereof to relevant bodies.

IV. Land For Which Land Use Fees Are Deemed To Have Been Paid

Land which was allocated by the State or has been assigned where the land use fee paid to the State Budget and the monies paid for the assignment of land use rights did not originate from the State Budget shall be considered as land for which land use fees have been paid in the following specific cases:

· Allocated land for which compensation for damage has been paid in accordance with Decision 186-HDBT of the Council of Ministers (now the Government) dated 31 May 1990 on compensation for agricultural land and forest land converted to other uses;

· Allocated land for which land use fees have been paid to the State Budget in accordance with Circular 60-TC-TCT of the Ministry of Finance dated 16 July 1993 upon allocation of land in lieu of payment for value of works;

· Land acquired by way of purchase of housing together with receipt of the right to use the land on which such housing is constructed from the person selling such housing and transferring the land use rights who has paid income tax in accordance with the Ordinance on Income Tax for High Income Earners;

· Land acquired by way of purchase of State owned housing together with the assignment of land use rights in accordance with the provisions of Decree 61-CP of the Government dated 5 July 1994 on purchase, sale and trading in residential housing;

· Allocated land for which land use fees have been paid in accordance with the provisions of the laws on land;

· Land where the right to use that land is assigned lawfully from other persons or where the right to use agricultural land or forestry land is assigned together with a conversion of land use purpose as permitted by the authorized State body;

· Land allocated from the land reserves in order to generate capital for construction of infrastructure facilities which is the land allocated by the State to economic organizations for payment of the value of constructed works.


PART III

Dealing with Breaches, Rewards and Complaints

1. In respect of organizations, households and individuals using land and being subject to declaration for payment of land rent and failing to comply with the declaration in accordance with the guidelines provided in this Circular, the tax office shall be entitled to, based on investigation documents and the land use files of such organizations, households and individuals provided by the people's committee of the commune, ward or town or the land administration office, decide on contents stipulated in Part I of Form 1 on payment of land rent attached to this Circular and inform such organizations, households and individuals of such decision for payment of land rent at the same time as providing notification thereof to relevant bodies.

Organizations, households and individuals paying land rent or fines late shall be subject to payment of a fine of one tenth of one (0.1) per cent of the amount of late payment for each day of delay in payment, in addition to the full amount of land rent and fines.

Where a land lessee continues to delay deliberately the payment of land rent and fines, the tax office shall be entitled to request the bank at which the land lessee opens an account to deduct monies from the deposit account of such organization or individual for the payment of land rent and fines (if any) to the State Treasury. If there is no bank account, the tax office shall report the matter to the people's committee at the same level aimed at taking administrative measures for enforcement in accordance with relevant regulations.

2. Organizations or individuals abusing their positions or powers to retain illegally, embezzle or cause losses of land rent must compensate the State for the total amount of money illegally retained, embezzled or lost and shall, depending on the seriousness of the breach, be subject to disciplinary action or prosecution for criminal liability in accordance with law.

3. Persons who identify any breach of the provisions of this Circular shall be rewarded in accordance with general provisions of the State.

4. Organizations, households and individuals paying land rent shall be entitled to complain about relevant issues to the local Taxation Department; pending resolution, the complainant shall pay land rent and fines (if any) in full and on time as required. Organizations entitled to use the value of land use rights as capital contribution to joint ventures shall have the right to complain about relevant issues to the local Department of Finance and Pricing. In the case of disagreement with the decision of the resolving body, they shall have the right to lodge complaints with the directly superior body of the resolving body. Decisions of the Minister of Finance shall be final.

Bodies receiving complaints shall be responsible for resolution thereof within thirty (30) days of receipt of complaints.


PART IV

Organization of Implementation

1. People's committees of provinces and cities under central authority shall be responsible for directing Departments of Finance and Pricing, Land Administration Departments, Taxation Departments and people's committees at all levels; land users subject to land leasing and payment of land rent within their respective localities to implement fully the guidelines provided in this Circular.

2. The General Department of Taxation shall be responsible for directing Taxation Departments and local tax offices with respect to the following:

2.1 Within fifteen (15) days of receipt of the declaration and registration form of an organization, household or individual leasing land, the tax office shall verify and calculate land rent payable and provide notification thereof to the land lessee for payment of land rent; shall collect capital use fees; shall determine paid land rent in order to set-off against payable capital use fees; shall calculate any outstanding land rent in order to collect capital use fees for the period for which land rent is outstanding.

2.2 In cases of land use prior to 1 January 1999, the tax office shall provide guidelines for declaration for registration of payment of land rent, and inspect and verify the data for calculating items of the declaration and registration form and inspect actual matters in order to determine the land lessee and collect land rent.

3. The Department of Finance of Enterprises shall be responsible for providing guidelines for certification of the origin of land use fees already paid to the State Budget and monies paid for assignment of land use rights, allocating and managing capital funded from the State Budget with respect to the value of land use rights contributed as capital to joint ventures by enterprises established by the Prime Minister, ministers and heads of ministerial equivalent bodies and Government bodies.

4. Departments of Finance and Pricing of provinces and cities under central authority shall be responsible for:

· Acting as chairman of the council for determination of capital funded from State Budget in the form of the value of land use rights contributed to joint ventures, assuming the main responsibility to co-ordinate with relevant branches in verifying and considering agreements on the value of land use rights contributed as capital to joint ventures by organizations to which the State has allocated or leased land and, on that basis, determining the value of land use rights contributed as capital to joint ventures.

· Inspecting and certifying the origin of paid land use fees or monies for acceptance of lawful assignment of land from other persons or land allocated by the State with collection of land use fees where such monies did not originate from the State Budget; allocating and managing capital funded from the State Budget with respect to the value of land use rights contributed as capital to joint ventures by local enterprises.

5. This Circular shall be of full force and effect after fifteen (15) days from the date of signing and shall replace Circular 70-TC-QLCS of the Ministry of Finance dated 7 October 1997 providing guidelines for payment of land rent and capital contribution to joint ventures in the form of value of land use rights of domestic organizations as stipulated in Decree 85-CP of the Government dated 17 December 1996 and all previous guidelines which are inconsistent with this Circular are hereby repealed.

Any problems arising during implementation of this Circular must be reported to the Ministry of Finance for consideration and resolution.


For the Minister of Finance
Vice Minister


NGUYEN KIM NGAN


Appendix I

Entities Subject to Payment of Land Rent

1. Subjects of land leasing by the State as stipulated in article 9 of Decree 04-2000-ND-CP, including:

(a) Households and individuals with land use requirements for production and business.

(b) Households and individuals using agricultural land in excess of the limits stipulated in the laws on land.

(c) Economic organizations using land for production and business.

(d) Economic organizations which lease land aimed at investing in the construction of infrastructure for the purpose of assignment or leasing of land use rights attached to such infrastructure in industrial zones (IZ), export processing zones (EPZ) and high-technology zones (HTZ).

2. Subjects of land allocation by the State without collection of land use fees as stipulated in article 7.1 of Decree 04-2000-ND-CP which use part of the land for production, business or services other than the purposes for which the land was allocated must make payment of land rent for that part of the land used for production, business or services, including:

(a) Organizations assigned to manage forest areas and land for forestry in order to protect river sources, wind barrier areas, anti-soil erosion areas and sea walls and barriers and to protect the ecological environment; organizations assigned by the State to manage national parks, nature reserves, and cultural, historical and environmental forest areas, which use part of the land for production, business or services other than the purposes for which the land was allocated must make payment of land rent for that part of the land.

(b) State owned bodies, political organizations, socio-political organizations and units of the People's Armed Forces using land for the purposes of construction of their working headquarters, national defence and security, or construction of projects in the following branches and sectors, namely, the economy, culture, society, science, technology, foreign affairs; organizations assigned to manage land with construction projects concerning historical and cultural sites which have already been classified, which use part of the land for production, business or services other than the purposes for which the land was allocated must make payment of land rent for that part of the land.
(c) Organizations using land for public purposes as stipulated in article 4 of Decree 04-2000-ND-CP of the Government dated 11 February 2000, including:

· Land used for public purposes as stipulated in sub-clause 5 of article 1.5 of the Law on Amendment of and Addition to a Number of Articles of the Law on Land shall include land for construction of transportation roads, bridges, sewers, pavements, water supply and drainage systems, rivers, lakes, dykes, dams, schools, hospitals, markets, parks, flower gardens, children’s parks, squares, stadiums, airports and sea ports; if a part of the land is used for production, business or services other than the purposes for which the land was allocated, land rent must be paid for that part of the land.

· Land used for construction of other public works shall include land for construction of power plants, power transformer stations, hydro-power reservoirs, communication transmission lines, power transmission lines, petrol and oil pipelines, gas pipelines, hydro-meteorological stations, observatory stations in support of research and public service, irrigation works, wharves, bus stations, ferry stations, railway stations, national parks, sanatoriums, nurturing centres for children with difficulties, sports and games practising and training establishments, rehabilitation centres for disabled children, vocational centres, post offices and social cultural locations, monuments, memorial statues, clubs, theatres, museums, exhibitions, cinemas, circuses, drug rehabilitation centres, re-education camps, moral rehabilitation centres, cemeteries, waste treatment zones and dumping sites; if a part of the land is used for production, business or services other than the purposes for which the land was allocated, land rent must be paid for that part of the land.

Appendix II

Entities Not Subject to Payment of Land Rent

1. Subjects of land allocation by the State with collection of land use fees as stipulated in article 8 of Decree 04-2000-ND-CP, including:

· Economic organizations which have been allocated with land by the State for construction of residential housing for the purpose of sale or leasing out.

· Economic organizations which use land for investment in the construction of infrastructure for the purpose of assignment or leasing of land use rights attached to such infrastructure.

· Economic organizations which have been allocated with land by the State in order to generate capital for construction of infrastructure facilities for the purpose of assignment or leasing of land use rights attached to such infrastructure.

· Households and individuals allocated land by the State for construction of residential housing.

2. Subjects of land allocation by the State without collection of land use fees as stipulated in clauses 2 and 3 of article 7 and clause 1 of article 7 of Decree 04-2000-ND-CP (excluding part of land used for production, business or services):

· Pursuant to article 7.2 of Decree 04-2000-ND-CP, households and individuals directly working in agriculture, forestry, aquaculture and salt production and using land for the purposes of agriculture, forestry, aquaculture and salt production within the limits as provided in applicable regulations.

· Pursuant to article 7.3 of Decree 04-2000-ND-CP, religious organizations using land.

· Pursuant to article 7.1 of Decree 04-2000-ND-CP (except for part of land used for production, business or services):

- Organizations assigned to manage forest areas and land for forestry in order to protect river sources, wind barrier areas, anti-soil erosion areas and sea walls and barriers and to protect the ecological environment; organizations assigned by the State to manage national parks, nature reserves, and cultural, historical and environmental forest areas.

- State owned enterprises using land which the State allocated prior to 1 January 1999 for the purpose of agriculture, forestry, aquaculture and salt production.

- State owned bodies, political organizations, socio-political organizations and units of the People's Armed Forces using land for the purposes of construction of their working headquarters, national defence and security, or construction of projects in the following branches and sectors, namely, the economy, culture, society, science, technology, foreign affairs; organizations assigned to manage land with construction projects concerning historical and cultural sites which have already been classified.

- Organizations using land for public purposes as stipulated in article 4 of Decree 04-2000-ND-CP of the Government dated 11 February 2000.

Appendix III

Exemption from Land Rent to Implement Investment Incentives
Stipulated in Decree 51-1999-ND-CP of the Government dated 8 July 1999
Making Detailed Provisions for Implementation of the Law on Promotion of Domestic Investment (As Amended)

1. Conditions for exemption from land rent:

(a) Investment projects in industries and trades stipulated in List A (Industries and Trades Subject to Investment Incentives) of Appendix IV.

(b) Investment projects in all industries, trades and lines of production or business which are not prohibited by law having the following minimum labour requirements per annum: in Category I and II urban areas: one hundred (100) persons; in regions included in List B (Regions with Difficult Socio-Economic Conditions) and regions included in List C (Regions with Especially Difficult Socio-Economic Conditions): twenty (20) persons; in other regions: fifty (50) persons.

(c) Investment projects to be carried out in regions with difficult socio-economic conditions stipulated in List B of Appendix IV.

(d) Investment projects to be carried out in regions with specially difficult socio-economic conditions stipulated in List C of Appendix IV.

2. Exemption from land rent:

2.1 Exemption from land rent for three years with respect to investment projects which satisfy one of condition (a) or (b) stipulated in clause 1 of this Appendix.

2.2 Exemption from land rent for six years with respect to investment projects which satisfy both conditions (a) and (b) stipulated in clause 1 of this Appendix.

2.3 Exemption from land rent for seven years with respect to investment projects in regions stipulated in Section II of List B (Regions with Difficult Socio-Economic Conditions) of Appendix IV.

2.4 Exemption from land rent for ten (10) years with respect to investment projects in regions stipulated in Section I of List B (Regions with Specially Difficult Socio-Economic Conditions) of Appendix IV.

2.5 Exemption from land rent for eleven (11) years with respect to investment projects in industries and trades stipulated in List A and, at the same time, implemented in regions stipulated in List B of Appendix IV, satisfying one of condition (a) or (b) stipulated in clause 1 of this Appendix.

2.6 Exemption from land rent for thirteen (13) years with respect to investment projects in industries and trades stipulated in List A and, at the same time, implemented in regions stipulated in List B of Appendix IV, satisfying both conditions (a) and (b) stipulated in clause 1 of this Appendix.

2.7 Exemption from land rent for eleven (11) years with respect to investment projects in regions stipulated in Section II of List C (Regions with Specially Difficult Socio-Economic Conditions) of Appendix IV.

2.8 Exemption from land rent for fifteen (15) years with respect to investment projects in regions stipulated in Section I of List C (Regions with Specially Difficult Socio-Economic Conditions) of Appendix IV.

2.9 Exemption from land rent for the whole duration of implementation of any project with respect to investment projects in industries and trades included in List A and implemented in regions stipulated in List C (Regions with Specially Difficult Socio-Economic Conditions) of Appendix IV.

Appendix IV

List of Industries and Trades in Sectors or Regions Subject to Investment Incentives Stipulated in Decree 51-1999-ND-CP of the Government dated
8 July 1999 Making Detailed Provisions for Implementation of
Law on Promotion of Domestic Investment (As Amended)

List A
Industries and Trades in Sectors Subject to Investment Incentives

Investment projects in industries and trades of each of the following sectors shall be granted incentives:

I. Afforestation or forest regeneration zones; planting of perennial trees on unused land or barren hills; land reclamation, salt production, cultivation of marine products in unexploited waters:

1. Planting of protective forests (upstream, coastal and environmental protection) or specialized forests;

2. Planting of perennial crops (cash crops, fruit trees, medicinal plants, and other plants) on reclaimed land, recovered fallow land, or barren hills;

3. Making salt from sea water, exploiting of mine salt, production of industrial salt;

4. Cultivation of marine products in natural water which has never been invested in or renovated;

5. Use or exploitation of barren land for the purpose of production of agriculture, forestry and fishery.

II. Construction of infrastructure; development of public transportation; development of education, training, healthcare and ethnic cultures:

1. Construction of technical infrastructure:

· New construction, renovation or expansion of power plants, development of power networks, construction of facilities using power generated by sun, wind or bio-gases;

· New construction or upgrading of roads, new construction, expansion, upgrading or modernization of airports and harbours; recovery, upgrading, new construction or extension of railways;

· Renovation and development of communication networks;
· Construction of water mills and water supply and drainage systems as required for manufacturing and living purposes; environmental protection or waste treatment works in urban areas, industrial zones, mountainous regions and remote or distant regions;

· Construction of technical infrastructure in concentrated residential areas (in regions included in List B or List C);

2. Development of public transportation;

3. Development of education, training, healthcare and ethnic cultures:

· Establishment of private schools at various levels, private kindergartens, secondary schools, colleges and universities;

· Establishments for vocational training and improvement of skill levels of workers and further training of technicians; further training and improvement of managers;

· Establishment of private institutions in sectors: medical consultation and treatment facilities, care of retired persons and invalids;

· Establishment of ethnic cultural houses, ethnic dance, song and music ensembles; collection, preservation, promotion and popularization of ethnic cultures; production of traditional musical instruments;

4. Investment projects in the form of build-operate-transfer (BOT) contracts; investment projects in the form of build-transfer-operate (BTO) contracts; investment projects in the form of build-transfer (BT) contracts;

5. Investment in construction of commercial centres, supermarkets and residential buildings to meet the demands of people in cities and urban areas.

III. Production and trading of exported goods

Production and trading of exported goods and services for export valued at thirty (30) per cent of the total value of goods, production services and trading activities of the enterprise in a fiscal year.

IV. Offshore fishing of marine wildlife; processing of agricultural, forestry, and marine products; provision of technical services which directly cater for agriculture, forestry and fishing activities:

1. Offshore fishing of marine wildlife;

2. Processing of agricultural, forestry, and marine products;

3. Technical services catering for agriculture: soil preparation, irrigation, cultivation, harvest, protection and preservation of agricultural products;

4. Technical services catering for forestry: soil preparation, provision of seeds and seedlings, supply of water and protection of forests;

5. Technical services catering for fishery: cold stores for marine products, rescue facilities for offshore fishing boats;

6. Other services in respect of: protection of plants and livestock; multiplication and cross-breeding for new varieties; preservation of agricultural, forestry and marine products.

V. Scientific and technology research and development; scientific and technology services; legal consultancy, investment consultancy; business consultancy, management consultancy, protection of intellectual property rights and technology transfer:

1. Technology research and introduction;

2. Construction and utilization of research establishments, laboratories, experimental stations and farms for the purpose of applying new technology to production;

3. Introduction and development of high technology, production and processing of domestic raw material resources:

· Information technology: development of new computer software to be used in economic sectors;

· Biological technology applied on an industrial scale in the production of: seedlings, animals for breeding, medicines for humans, livestock and plants; food for humans and livestock, hormones for reproduction, and chemical fertilizers of advanced technical - economic standards;

· Technology to produce new materials with special capability;

· Technology to re-use solid, liquid and gaseous wastes;
· Production technology to use a small amount of fuel or raw materials or to reduce the amount of waste of each product unit; technology to produce products which, during the period of utilization, consume lower amounts of energy, fuel and raw materials than other products of the same kind;

· Environment-friendly technology; technology to use or to produce equipment using wind energy, solar energy, thermal energy, tidal energy or bio-energy;

· Production technology of electronic, semi-conductor and laser products;

4. Consultancy in respect of legal matters, investment, business, management and technology transfer:

· Investment consultancy, management consultancy, technology transfer consultancy, vocational training, training of technical personnel, improvement of professional management skills;

· Provision of market, scientific-technical and technological information;

· Transfer of intellectual property rights and technology transfer;

· Marketing and commercial promotion.

VI. Investment in construction of production lines, investment in expansion of scale, investment in technology renovation, investment in environmental and ecological improvement and urban sanitation improvement; relocation of production establishments to non-urban areas; diversification of industries, trades and products:

1. Investment in procurement of construction equipment which caters for construction of works; investment in construction of commercial centres, supermarkets and residential buildings to meet the demands of people in cities and urban areas;

2. Investment in establishment of new production workshops, installation of new production lines, installation of additional machinery in existing production lines, installation of new machinery and equipment to replace complete machinery and equipment of existing production lines; application of new technology to production;

3. Investment in improvement of the ecological environment and urban sanitation;

4. Investment in relocation of production establishments to non-urban areas;

5. Investment in diversification of industries, trades and products.

VII Other industries and trades to which priority for development is given:

1. Intensive rearing of livestock on an industrial scale; processing of feed for cattle and feed to be used in aquaculture;

2. Mechanical manufacturing and repair of agricultural machinery, production of consumer goods, such as textiles, leather, high quality plastic, educational tools, school equipment, children's toys and products from natural rubber;

3. Manufacturing, assembling and repair of machinery and equipment for producing and processing agricultural, forestry and marine products, experimental measurement devices, equipment and means for construction and mineral mining; shipbuilding; manufacture of locomotives and carriages; equipment for power transmission lines and transformer stations; manufacture of electronic parts for export, research for production of computer software;

4. Production of raw materials, fuel and other materials; production of veterinary medicines, production of seeds and breed animals; exploration and exploitation of oil and gas and processing of oil and gas; exploitation and processing of coal; metallurgy and steel rolling; production of non-ferrous metals, cement and other building materials; manufacture of fertilizers; production of basic chemicals;

5. Traditional industries and trades should be encouraged for development: carving, mother-of-pearl inlay, lacquerware, rattan and bamboo articles, carpets, ceramics, china and silk, copper casting and moulding;

6. Investment in construction and operation of infrastructure in industrial zones, export processing zones and high-tech zones; production and service sectors in industrial zones, export processing zones and high-tech zones.

List B

Regions with Difficult Socio-Economic Conditions


I. Districts in high mountain provinces:


1. Bac Can Province:

1. Bac Can Township

2. Cao Bang Province:

1. Cao Bang Township

3. Ha Giang Province:

1. Bac Giang District

2. Ha Giang Township

4. Lai Chau Province:

1. Dien Bien Phu Township

2. Dien Bien District

3. Lai Chau Township

5. Lao Cai Province

1. Bao Thang District

2. Cam Duong Township

3. Lao Cai Township

6. Son La Province

1. Mai Son District

2. Son La Township

3. Yen Chau District

II. Districts in mountainous and plain provinces:

1. Bac Giang Province:

1. Luc Ngan District

2. Luc Nam District

3. Yen The District

2. Hoa Binh Province:

1. Kim Boi District

2. Ky Son District

3. Lac Son District

4. Luong Son District

5. Lac Thuy District

6. Tan Lac District

7. Yen Thuy District

3. Lang Son Province:

1. Bac Son District

2. Cao Loc District

3. Chi Lang District

4. Huu Lung District

5. Loc Binh District

6. Trang Dinh District

7. Van Lang District

8. Van Quan District

4. Phu Tho Province:


1. Doan Hung District

2. Ha Hoa District

3. Song Thao District

4. Thanh Ba District

5. Tam Thanh District

5. Quang Ninh Province:

1. Hoanh Bo District

2. Hai Ninh District

3. Quang Ha District

4. Tien Yen District

5. Van Don District

6. Tuyen Quang Province:

1. Ham Yen District

2. Son Duong District

3. Yen Son District

7. Thai Nguyen Province:

1. Dong Hy District

2. Dai Tu District

3. Dinh Hoa District

4. Phu Luong District

8. Yen Bai Province:

1. Tran Yen District

2. Van Yen District

3. Van Chan District

4. Yen Binh District

9. Binh Phuoc Province:
1. Dong Phu District
2. Loc Ninh District

3. Phuoc Long District

4. Binh Long District

10. Dak Lak Province:

1. Buon Don District

2. Cu Jut District

3. Cu M' Gar District

4. Dak R' Lap District

5. Dak Mil District

6. Ea H'Leo District

7. Ea Kar District

8. Ea Sup District

9. Krong Pac District

10. Krong Puk District

11. Krong Bong District

12. Krong Ana District

13. Krong Nang District

14. Lak District

15. M' Drak District

11. Gia Lai Province:

1. An Khe District

2. Ayun Pa District

3. Chu Se District

4. Chu Prong District

5. Chu Pah District

6. Ia Grai District


12. Kon Tum Province:

1. Dak Ha District

2. Kon Tum Township

3. Ngoc Hoi District

13. Lam Dong Province:

1. Bao Lam District

2. Cat Tien District

3. Di Linh District

4. Da The District

5. Don Duong District

6. Duc Trong District

7. Da Huoai District

8. Lam Ha District

14. Binh Thuan Province:

1. Bac Binh District

2. Duc Linh District

3. Ham Thuan Bac District

4. Tanh Linh District

15. Binh Dinh Province:

1. Hoai An

16. Hai Duong Province:

1. Chi Linh District

17. Ha Tinh Province:

1. Huong Khe District

2. Huong Son District

18. Ninh Binh Province:

1. Tam Diep District

2. Nho Quan District

19. Nghe An Province:

1. Anh Son District

2. Nghia Dan District

3. Tan Ky District

4. Thanh Chuong District

20. Ninh Thuan Province:

1. Ninh Hai District

21. Phu Yen Province:

1. Dong Xuan District

2. Song Hinh District

22. Quang Tri Province:

1. Dak Rong District

23. Quang Nam Province:

1. Hiep Duc District

2. Tien Phuoc District

24. Quang Ngai Province:

1. Minh Long District

25. Thanh Hoa Province:

1. Cam Thuy District

2. Nhu Thanh District

3. Ngoc Lac District

4. Thach Thanh District

26. Thua Thien Hue Province:

1. Nam Dong District

27. An Giang Province:

1. An Phu District

2. Tri Ton District

3. Tinh Bien District

28. Bac Lieu Province:

1. Bac Lieu Township

2. Vinh Loi District

29. Ca Mau Province:

1. Thoi Binh District

2. Tran Van Thoi District

30. Dong Nai Province:

1. Dinh Quan District

2. Tan Phu District

3. Xuan Loc District

4. Long Khanh District

31. Kien Giang Province:

1. Chau Thanh District

2. Hon Dat District

32. Khanh Hoa Province:

1. Van Ninh District

2. Cam Ranh District

33. Soc Trang Province:

1. Long Phu District

2. My Xuyen District

3. Soc Trang Township

34. Tra Vinh Province:

1. Cau Ngang District

2. Cau Ke District

3. Tieu Can District


List C

Regions with Especially Difficult Socio-Economic Conditions

I. Districts in high mountain provinces and on islands:


1. Bac Can Province:

1. Ba Be District

2. Thach Thong District

3. Cho Moi District

4. Cho Don District

5. Ngan Son District

6. Na Ri District

2. Cao Bang Province:

1. Bao Lac District

2. Ha Lang District

3. Ha Quang District

4. Hoa An District

5. Nguyen Binh District

6. Quang Hoa District

7. Thong Nong District

8. Tra Linh District

9. Thach Anh District

10. Trung Khanh District

3. Ha Giang Province:

1. Bac Me District

2. Dong Van District

3. Hoang Su Phi District

4. Meo Vac District

5. Quan Ba District

6. Vi Xuyen District

7. Xin Man District

8. Yen Minh District

4. Lai Chau Province:

1. Muong Lay District

2. Muong Te District

3. Phong Tho District

4. Tua Chua District

5. Tuan Giao District

6. Sin Ho District

7. Dien Bien Dong District

5. Lao Cai Province:

1. Bac Ha District

2. Bat Sat District

3. Muong Khuong District

4. Than Uyen District

5. Van Ban District

6. Sa Pa District

7. Bao Yen District

6. Son La Province:

1. Bac Yen District

2. Moc Chau District

3. Muong La District

4. Quynh Nhai District

5. Thuan Chau District

6. Song Ma District

7. Phu Yen District

7. Binh Thuan Province:
1. Phu Quy District

8. Ba Ria - Vung Tau Province:

1. Con Dao District

9. Da Nang City:

1. Hoang Sa island District

10. Hai Phong City:

1. Bach Long Vi District

2. Cat Hai District

11. Khanh Hoa Province:

1. Truong Sa District

12. Kien Giang Province:

1. Kien Hai District

2. Phu Quoc District

13. Quang Ninh Province:

1. Co To District

14. Quang Ngai Province:

1. Ly Son District

II. Districts in mountainous provinces and plain regions:


1. Bac Giang Province:

1. Son Dong District

2. Hoa Binh Province:

1. Da Bac District

2. Mai Chau District

3. Lang Son Province:

1. Binh Gia District

2. Dinh Lap District

4. Phu Tho Province:

1. Thanh Son District

2. Yen Lap District

5. Quang Ninh Province:

1. Ba Che District

2. Binh Lieu District

6. Tuyen Quang Province:

1. Chiem Hoa District

2. Na Hang District

7. Thai Nguyen Province:

1. Vo Nhai District

8. Yen Bai Province:

1. Luc Yen District

2. Mu Cang Chai District

3. Tram Tau District

9. Dak Lak Province:

1. Dak Nong District

2. Krong No District

10. Gia Lai Province:

1. Duc Co District

2. K' Bang District

3. Krong Pa District

4. Kon Ch' ro
5. Mang Yang District


11. Kon Tum Province:

1. Dak To District

2. Dak Glei District

3. Kon Plong District

4. Sa Thay District

12. Lam Dong Province:

1. Lac Duong District

13. Kien Giang Province:
1. An Bien District
2. Go Quao District
3. Vinh Thuan District

14. Soc Trang Province:
1. My Tu District
2. Thanh Tri District
3. Vinh Chau District

15. Tra Vinh Province:
1. Chau Thanh District
2. Tra Cu District

16. Binh Dinh Province:
1. An Lao District
2. Vinh Thanh District
3. Van Canh District

17. Khanh Hoa Province:
1. Khanh Vinh District
2. Khanh Son District

18. Ninh Thuan Province:
1. Ninh Son District
19. Ba Ria - Vung Tau Province:
1. Tan Thanh District

20. Bac Lieu Province:
1. Hong Dan District

21. Binh Phuoc Province:
1. Bu Dang District


22. Ca Mau Province:
1. U Minh District

23. Thanh Hoa Province:
1. Quan Hoa District
2. Ba Thuoc District
3. Lang Chanh District
4. Thuong Xuan District
5. Quan Son District
6. Muong Lat District
7. Nhu Xuan District

24. Nghe An Province:
1. Ky Son District
2. Tuong Duong District
3. Con Cuong District
4. Que Phong District
5. Quy Hop District
6. Quy Chau District

25. Quang Binh Province:
1. Minh Hoa District
2. Tuyen Hoa District

26. Quang Tri Province:
1. Huong Hoa District

27. Thua Thien Hue Province:

1. A Luoi District

28. Quang Nam Province:

1. Hien District

2. Giang District

3. Phuoc Son District

4. Tra My District

29. Quang Ngai Province:

1. Ba To District

2. Tra Bong District

3. Son Tay District

4. Son Ha District

30. Phu Yen Province:

1. Son Hoa District