The regulation on reduction of land use fee to take effect in mid-November

1. Additional principles on reduction and exemption of land use fee and land rental rates

The government promulgated the Decree No. 135/2016/ND-CP on amendments to the Decree No. 45/2014/ND-CP and the Decree No. 46/2014/ND-CP Such regulations stipulate that:

- Reduction and exemption of land use fee shall not be applicable to winning bidders of charge-imposed land use auctions despite their eligibility for such reduction or exemption.

- Reduction and exemption of land use fee for the entities benefiting from housing improvement policies shall be governed by relevant regulations provided that the lands are not acquired from any land use auctions.

- Reduction and exemption of land rental rates shall not be applicable to lessors of lands won from land use auctions.

Land lessees paying annual land use fee and benefiting from reduction or exemption thereof shall continue benefiting from such reduction or exemption until its expiration after their conversion or privatization provided that the lands are still used for the purposes to which the reduction or exemption has been applicable.

More information is available in the Decree No. 135/2016/ND-CP dated September 09, 2016.

2. Guideline for exemption of land use fee and land rental rate for social housing projects

Pursuant to the Circular No. 139/2016/TT-BTC the exemption of land use fee and land rental rate for social housing projects that are not state-funded shall proceed as follows:

- Land use fee and land rental rate are exempted for the entire land area apportioned or leased by the government for social housing construction;

(Including the land area for commercial construction in the social housing project as approved by competent authorities)

- Land use fee and land rental rate are exempted for the entire land area social housing construction which occupies 20% of a commercial housing project or urban development project;

(Including the land area for commercial construction in such social housing project as approved by competent authorities)

There are also prominent decisions of the Prime Minister:

3. Decision No. 34/2016/QD-TTg defines electronic formalities for ships entering and exiting seaports, inland ports and offshore oil rigs through the national single-window mechanism

The regulation on electronic documentation, digitization of paper documents and electronic customs procedures applies to:

- Vietnamese and foreign maritime vessels entering seaports and inland ports;

- Vietnamese and foreign maritime vessels exiting seaports and inland ports;

- Foreign maritime vessels in transit.

4. Decision No. 40/2016/QD-TTg by Prime Minister on the expansion of Lao Cai border-gate economic zone in Lao Cai province.