Nghị quyết 98/2023/QH15 về thí điểm cơ chế, chính sách đặc thù phát triển Thành phố Hồ Chí Minh do Quốc hội ban hành

RESOLUTION

PILOT IMPLEMENTATION OF PARTICULAR POLICIES FOR DEVELOPMENT OF HO CHI MINH CITY

NATIONAL ASSEMBLY OF VIETNAM

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to Law on Promulgation of Legislative Documents amended by Law No. 63/2020/QH14;

HEREBY RESOLVES:

Article 1. Scope

This Resolution provides for the pilot implementation of particular policies for the development of Ho Chi Minh City (hereinafter referred to as “City”) on investment management; state finance and budget; management of urban areas, natural resources, and environment; occupations and professions prioritized to attract strategic investors to the City; management of science and technology, innovation and creativity; organizational apparatus of the Governments of the City and Thu Duc City.

Article 2. Regulated entities

1. State agencies, political organizations, and socio-political organizations.

2. Socio-vocational political organizations, social organizations, and socio-vocational organizations.

3. Other relevant organizations and individuals.

Article 3. Interpretation of terms

For the purpose of this Resolution, the following terms shall be construed as follows:

1. Startups refer to enterprises established under laws to implement ideas on the basis of utilizing intellectual property, technology, and new business model with fast-growing capacity. 

2. Innovative entrepreneurship support intermediaries are organizations promoting business, organizations supporting innovative entrepreneurship, centers providing services for support for innovative entrepreneurship, facilities providing technical support for small and medium-sized enterprises, facilities incubating small and medium enterprises, co-working areas supporting small and medium-sized startups, centers promoting and supporting technical transfer operations, innovation support centers, and organizations providing general equipment.

3. Transit-oriented Development (TOD) refers to the model that uses TOD as the basis for urban planning and development; traffic hubs as the population concentration points to improve the efficiency of the use of land and public works, contributing to the reduction of traffic jams and environmental pollution. 

4. Build-transfer contract (BT contract) refers to a contract concluded between a competent agency and an investor and project enterprise (if any) to construct infrastructure works. After the completion of the works, the investor transfers them to the competent agency and receives payment from the state budget to recover investment capital and profits according to agreements in such a contract.

Article 4. Investment management

1. The People’s Council of the City shall allocate the public investment capital to support poverty reduction and employment settlement by assigning the People’s Committee of the City to authorize the Ho Chi Minh branch of the Vietnam Bank for Social Policies to perform policies on loans for support for poor households, near-poor households, households escaping poverty, and employment settlement. The People’s Council of the City shall stipulate criteria, conditions, rates, contents, methods, and time for support.

2. Pilot implementation of TOD:

a) The People’s Council of the City shall decide the use of the local budget to implement independent public investment projects to implement indemnification, support, and resettlement for public investment projects following independent urban design projects, urban planning projects in the vicinity of stations of railway lines approved by competent authorities and in the vicinity of intersections along Ring Road No. 3 in the City to expropriate land, enable urban development and embellishment, perform resettlement, and establish land funds for auctions for selection of investors for projects of investment in the development of urban areas, commerce, and services as prescribed by laws;

b) Competence and procedures for investment and construction for projects on indemnification, support, and resettlement prescribed in Point a of this Clause shall be performed following the competence and procedures of public investment projects of Group A under the criteria prescribed by laws on public investment;

c) Regarding areas in the vicinity of stations and intersections prescribed in Point a of this Clause, the People’s Committee of the City may decide on the density of construction and targets for technical and social infrastructure following national technical regulations on construction planning for existing urban areas, but it must ensure the satisfaction of requirements for the system of technical and social infrastructure and architectural target planning determined in projects of planning for subdivisions and master planning of the City;

d) Land expropriation for projects prescribed in Point a of this Clause shall sufficiently meet the following requirements: guidelines of the projects have been approved and are subject to medium-term public investment plans of the City; position, border, and area of the land to be expropriated for projects in surrounding areas have been determined in annual urban planning projects, independent urban planning, planning for land use, and plans for land use at the district level.

3. The People’s Committee of the City shall organize bidding to select investors for the implementation of projects with the use of land meeting the following requirements:

a) The project is included in the list of projects for which land needs to be expropriated regarding cases where the State expropriates land for socio-economic development for national and public benefits according to laws on land;

b) There is land managed by the State in the land area where the project takes place;

c) There is land that has not been cleared.

4. The land managed by the State in land areas subject to bidding for selection of investors for project implementation prescribed in Clause 3 of this Article is not subject to rearrangement procedures or real estate handling according to laws on management and use of public property.

5. Regarding public-private partnership investment projects (hereinafter referred to as “PPP projects”):

a) Aside from PPP investment sectors under the Law on Public-Private Partnership Investment, the City may conduct PPP investment in investment projects in sports and culture. Procedures for implementing projects prescribed in this Point shall comply with laws on PPP investment and relevant laws;

b) The People’s Committee of the City shall decide the minimum investment capital requirement for PPP projects in health care, education and training, sports, and culture;

c) The City may apply build-operate-transfer contracts (hereinafter referred to as “BOT contracts”) to construction investment projects for upgrading, expanding, and modernizing existing road works in conformity with the approved planning for urban main streets and overpasses.

Criteria, principles, conditions, and procedures for selecting projects and investors shall comply with laws on PPP investment.

The People’s Council of the City shall promulgate the list of projects specified in this Clause. The People’s Committee of the City shall transparently and adequately disclose information on projects to create favorable conditions for the people to supervise.

If the cost of the indemnification for ground clearance accounts for more than 50% of the total investment of the project and the preliminary financial plan of the PPP project fails to ensure the break-even capacity, the People’s Committee of the City may consider deciding to increase the percentage of state capital in the PPP project, but it shall account for more than 70% of the total investment of the project;

d) The City may apply BT contracts.

Competence and procedures for preparing, appraising, approving, and managing projects, investment costs, construction quality, and projects applying BT contracts shall be performed as for those applying to projects with public investment funding according to laws on public investment and construction. Projects’ investment guidelines may only be decided when capital resources and capital balance capacity are determined. The total investment in projects applying BT contracts is determined similarly to the determination of total investment in projects with public investment funding according to laws on construction; reasonable loan interests after construction time and profits are included in the total project investment.

Competence and procedures for selecting investors for projects applying BT contracts shall be performed as for those applying to PPP projects according to laws on PPP investment. The selection of investors for projects applying BT contracts shall be performed after the design for construction implementation (after the base design) is approved.

The People’s Committee of the City shall stipulate the standards on the assessment of qualifications, experience, techniques, and finance of investors for projects.

The People’s Council of the City shall decide on the use of budget capital of the City, allocate capital for investment preparation and annual budget estimates, allocate public investment capital in annual and medium-term public investment plans of the City to pay investors after works or work items operated independently are tested and audited, and supervise the implementation based on the value and progress prescribed in BT contracts, ensuring compliance with laws.

The Government of Vietnam shall stipulate reasonable loan interests and profits, payment methods, and settlement of the implementation of projects applying BT contracts.

6. The People’s Council and People’s Committee of the City shall, within their scope of tasks and entitlements, take responsibility for complying with this Article and relevant laws, ensure transparency and publicity; ensure the balance between legitimate rights and benefits of the people, enterprises, and the State and socio-economic efficiency; prevent loss and waste and gain consensus from the people, preventing complicated cases, mass lawsuits, and disorder of security and social safety.

Article 5. State finance and budget

1. Policies on fees and charges are as follows:

a) The People’s Committee of the City shall decide to apply fees and charges not stipulated in the list of fees and charges enclosed with the Law on Fees and Charges; adjust the collection rate of fees and charges decided by competent authorities regarding fees and charges in the mentioned list, except for legal fees, court fees, and other fees that must be transferred in full/100% of which must be transferred to central government budget.

b) The City Budget may retain 100% of the revenues increased from the adjustment to policies on fees and charges prescribed in Point a of this Clause to invest in socio-economic infrastructure and other tasks of spending of the City Budget; these revenues shall not be used to determine the percentage (%) of revenues distributed between the central government budget and the City Budget;

c) The pilot implementation of policies on fees and charges in the City prescribed in Point a of this Clause must have roadmaps appropriate to the capacity and development requirements of the City; create a favorable business environment for enterprises; ensure the uniformity of the market and not obstructing the circulation of goods and services; make reasonable adjustments to goods, services, and legal income of organizations and individuals in the City; ensure transparency, publicity, and state administrative reform.

2. The People’s Council of the City shall, based on the annual state budget estimates decided by the National Assembly of Vietnam, assigned by the Prime Minister of Vietnam, and actual situations of the City, decide on estimates and allocation of the City Budget to ensure compatibility with the orientation to state budget reform, socio-economic development, and essential fields following regulations of the National Assembly of Vietnam and the Government of Vietnam.

3. The City shall apply policies to create sources for salary reform as per regulations. After the City Budget is able to ensure sufficient sources for salary reform and social security policies for the whole period of budget stabilization as per regulation of competent authorities, the People’s Council of the City may decide:

a) To use the remaining sources for salary reform of the City Budget and permit inferior budgets to use the remaining sources for salary reform to invest in the development of socio-economic infrastructure included in tasks of budget expenses and expenditures on increased income in compliance with Point b Clause 5 Article 9 hereof;

b) Appropriate rate of deduction from the retainable revenues to create sources for salary reform for agencies and units under its management with large revenues, ensuring principles for such agencies and units to arrange their sources for salary reform following the roadmaps decided by competent authorities. Additional state budget support shall not be provided for the salary reform of such agencies and units;

c) Permission for state administrative agencies, political organizations, socio-political organizations, and public service providers managed by the City to use the remaining sources for salary reform to increase expenditures on their investment, procurement, and professional operations and expenditures on increased income in compliance with Point b Clause 5 Article 9 prescribed hereof.  

4. The City may take out loans by issuing local government bonds and taking out loans from domestic financial organizations, other domestic organizations, and foreign loans borrowed by the Government of Vietnam and on-lent to the City with a total loan balance not exceeding 120% of the retainable budget revenues of the City. The total loan balance and budget deficit of the City shall be annually decided by the National Assembly of Vietnam under the Law on State Budget. Annually, during the enactment of the budget, the People’s Council of the City may proactively decide the specific domestic loan sources and sources of on-lending foreign loans ensured by the government of Vietnam in the total loan and budget deficit of the City decided by the National Assembly of Vietnam and assigned by the Prime Minister of Vietnam.

5. Annually, the targeted additional funding from the central government budget allocated to the City Budget shall not exceed 70% of the increased revenues of the central government budget from revenues distributed between the central government budget and City Budget compared to the estimates assigned by the Prime Minister of Vietnam (the remaining after providing bonus for excess revenues as prescribed in Clause 4 Article 59 of the Law on State Budget No. 83/2015/QH13 amended by Law No. 59/2020/QH14) and from revenues that are wholly retained by the central government budget according to Points b, c, d, g, h, i, and q Clause 1 Article 35 of the Law on State Budget No. 83/2015/QH13 amended by Law No. 59/2020/QH14 compared to the estimates assigned by the Prime Minister of Vietnam and shall not exceed the total increased revenues of the central government budget of the previous year. Targeted additional funding shall only be provided when the state government budget does not have any deficit. Targeted additional funding shall be determined based on the total of revenues.

6. Estimates of budget expenses of People’s Committees of districts of the City may allocate the undistributed amount accounting for 2% to 4% of the total district budget expenses to make expenditures on prevention, management, and remedy for consequences of natural disasters, epidemics, emergencies, and catastrophes, hunger safety, essential tasks of national defense and security, and other necessary tasks. Chairpersons of People’s Committees of districts shall decide expenses from undistributed amounts and annually submit reports to the People’s Committee of the City for reports to the People’s Council of the City at the closest meeting session.

7. The People's Council of the City shall decide to use the City Budget to implement projects and road traffic works of regional and inter-regional nature located on the boundary and administrative boundary between the City and other provinces, projects on national highways and expressways crossing through the City; support other domestic provinces and foreign provinces in case of necessity.

8. Hochiminh City Finance and Investment state-owned Company (HFIC) is a single-member limited liability company wholly owned by the State that establishes the Fund for Local Development Investment, and regulations on its operations are as follows:

a) The People’s Council of the City may allocate revenues from the equitisation of wholly state-owned enterprises whose ownership is represented by the People’s Committee of the City to supplement the charter capital of HFIC;  

b) The remaining profits of HFIC after deducting amounts for establishing funds as per regulation may be retained to be supplemented to the Development Investment Fund of HFIC to supplement its charter capital;

c) Procedures for supplementing the charter capital of HFIC prescribed in Point a and Point b of this Clause shall be performed as for those apply to the supplement of the charter capital of local development investment funds;

d) The People’s Council of the City may, based on the request of the People’s Committee of the City, allocate public investment capital from the City Budget to support interest rates for investment projects lent by HFIC in prioritized fields for socio-economic development in the City by subjects, conditions, procedures, rates, and support period stipulated by the People’s Council of the City.

When providing loans for projects, HFIC shall comply with laws on local development investment funds;

dd) HFIC shall comply with principles of state capital preservation and development when conducting contents prescribed in this Clause.

9. The City shall decide on the collection of fees for the maintenance and regeneration of infrastructure in industrial zones and export processing zones from enterprises in such zones. Such fees shall only be used for improving utilities for enterprises and employees and not for profit. The People’s Committee of the City shall promulgate the regulation on the collection and use of fees for maintenance and regeneration of infrastructure, which specifies subjects, principles, collection rates, and policies on management and use of revenues, ensuring transparency and justification in association with financial autonomy policies of Management Boards of Industrial Zones and Export Processing Zones of the City. Fees for maintenance and regeneration of infrastructure prescribed in this Clause are exempted from declarations and VAT. They are the deductibles during the determination of income subject to CIT.

10. The pilot implementation of financial policies on the implementation of measures to reduce greenhouse gas emissions (GHG emissions) following policies on carbon credit exchange and offsetting is as follows:

Carbon credits arising from programs and projects under policies on carbon credit exchange and offsetting funded by the City Budget may be traded with domestic and international investors. The People’s Committee of the City shall cooperate with the Ministries of Industry and Trade, Transport, Agriculture and Rural Development, Construction, and Natural Resources and Environment of Vietnam in determining the rate of contribution to the reduction of GHG emissions in the City for the national target of GHG emission reduction before carbon credit transactions.

The People’s Committee of the City shall promulgate procedures and decisions on the selection of investors. The City may whole retain revenues from carbon credit transactions; such revenues shall not be used to determine the percentage (%) of revenues distributed between the central government budget and the City Budget.

The People’s Council of the City shall decide to use revenues from carbon credit transactions for programs and projects on responses to climate change and the development of a green economy, digital economy, and circular economy in the City.

11. The People’s Committee of the City shall decide to use roofs meeting the technical requirements of headquarters of administrative agencies, public service providers, and headquarters of agencies and units identified as public property in the City to install solar power systems to provide electricity for the operations of such headquarters. Handling of the remaining electricity after usage shall comply with laws on electricity.

The People’s Committee of the City shall perform the installation and management of solar power systems in conformity with elements of aesthetics, architecture, and environmental laws.

Article 6. Management of urban areas, natural resources, and environment

1. Regarding projects using rice cultivation land for other purposes, the People’s Committee of the City shall decide on the use purpose conversion of rice cultivation land below 500 ha in conformity with the land use planning and plans decided by competent authorities.

Decisions on the conversion of use purposes of rice cultivation land shall be performed publicly with opinions collected from the people and subjects affected by the conversion of use purposes, ensuring that the principles and conditions for converting use purposes of rice cultivation land comply with laws on land and relevant laws.

Procedures for converting use purposes of rice cultivation land below 500 ha shall be stipulated by the People’s Council of the City.

2. Regulations on construction planning and urban planning:

a) The Prime Minister of Vietnam shall, based on projects on planning for the construction of specialized areas and urban planning approved by the Prime Minister of Vietnam, assign the People’s Committee of the City to approve the local adjustments to the master planning for the construction of specialized areas, master urban planning, and planning for professional technical infrastructure following the procedures stipulated by the Prime Minister of Vietnam and report on the results to the Prime Minister of Vietnam;

b) Adjustments to construction planning and urban planning for public interests according to laws on construction and urban planning are made in one of the following cases: cases of increasing targets for land of social infrastructure and technical infrastructure, decreasing construction density, increasing targets for average floor area per capita while ensuring plans to develop housing of the City and not increasing construction density or overloading the infrastructure of the area, cases prescribed in Clause 3 of this Article and Clause 2 Article 4 prescribed hereof, or cases of supplementing public works or improving urban scenery to improve the quality and living and working conditions of the people in the area.

3. Regulations on projects on investment in the construction of social housing:

a) Tasks of detailed planning are established at the same time as the preparation of projects on detailed planning; the collection of opinions from the residential community related to tasks and projects on detailed planning shall be performed simultaneously. The appraisal and approval of tasks of detailed planning shall be performed in advance to serve as the basis for appraising and approving projects on detailed planning; 

b) At the time of approving investment guidelines, if the detailed planning, subdivision planning is unconformable with the master planning, it is permitted to approve investment guidelines under the master planning and targets for land use coefficients or construction density according to laws on housing.

If the detailed planning is unconformable with the master planning and the subdivision planning, it is permitted to approve investment guidelines under the master planning, subdivision planning, and targets for land use coefficients or construction density according to laws on housing.

Subdivision planning and detailed planning shall be approved or approved for adjustments as prescribed by laws before the preparation of feasibility study reports on investment in construction and implementation of next steps of projects; 

c) The People’s Committee of the City shall approve the planning, allocate social housing land funds within the scope of commercial housing projects or approve the planning and allocate social housing land funds at a location outside of the scope of commercial housing projects meeting social housing demand in its area according to approved programs and plans for  social housing development, ensuring the proportion of land area for construction of social housing according to laws on housing and relevant laws.  Investors shall invest in the construction of social housing at the planned or converted location and fulfill financial obligations on land for land funds converted in commercial housing projects, ensuring compliance with laws on housing and land;

d) Land for social housing development includes the land area in projects on investment in the construction of commercial housing that the investors must retain for social housing construction as prescribed by laws; land allocated or leased by the State, land of organizations, households, and individuals with legitimate use rights in conformity with the planning or plans for land use, construction planning, or urban planning approved by competent state agencies under laws.

4. The People’s Committee of the City shall develop and present the land price adjustment coefficient in conformity with the actual situations of the City to the People’s Council of the City for approval, promulgation, and application to the determination of land use prices and land rent for every land and parcel of land (regardless of values based on the land price table) in cases where the land price table has collected information on the market and development of each parcel of land for application in the following cases:

a) The State permits the land use purpose conversion regarding the land area exceeding the quota for households or individuals;

b) The State leases land subject to annual rent payment to organizations or individuals, excluding cases of using land for the implementation of projects on investment in commercial housing construction.

5. Indemnification principles when the State expropriates land:

a) Land indemnification shall ensure that the person with expropriated land has accommodation and living conditions equal to or better than the old ones.

The City shall consider supporting persons with expropriated land and owners of property on land to enable them to be employed and have income, stabilizing their life, production, and business;

b) The land indemnification shall be performed by allocating land with the same use purpose as the expropriated one. If there is no land available for indemnification, it is permitted to provide money indemnification based on the specific land price of the expropriated land type decided by the competent People’s Committee at the time of approving the schemes for indemnification, support, and resettlement. Households or individuals that wish for money indemnification shall receive it based on their registration in the scheme for indemnification, support, and resettlement.  Households and individuals with expropriated land that wish to receive indemnification by land with different use purposes from the expropriated ones or by housing are considered for the wished indemnification if the City has available conditions for land funds and housing funds. The People’s Council of the City shall decide the exchange rate and conditions for indemnification by land with use purposes different from the expropriated ones in conformity with actual local situations, ensuring legitimate rights and benefits of the people.

6. The City may decide to permit economic organizations with land leased by the State subject to annual rent payment not having support from the state budget for such payment to mortgage, transfer, or lease the lease rights in land lease contracts if they:

a) Have certificates of land use rights; certificates of house ownership and accommodation land use rights; certificates of land use rights, house ownership, and property on land (hereinafter referred to as “certificates of land use rights”);

b) Have property on leased land legally established as prescribed by laws;

c) Have completed the development in compliance with the approved detailed construction planning and investment project, except for cases of compliance with effective judgments or decisions of Courts or decisions of civil judgment enforcement agencies or conclusions of competent state agencies in charge of inspection;

d) Have land not currently in dispute;

dd) Are currently in the permitted land use period;

e) Persons that purchase or lease the lease rights in land lease contracts shall have sufficient financial capacity to implement investment projects and business professions in conformity with investment projects and not violate laws on land when allocated or leased with land by the State for the implementation of previous projects.

The person that purchases or leases the lease rights in land lease contracts may continue to use land within the remaining use period in compliance with the use purposes determined in the project and shall perform procedures for registering mortgage, transfer, or leases of lease rights in land lease contracts. Land registration offices shall register land to certificates of land use rights, cadastral records, and land databases based on concluded contracts. 

7. Regarding projects applying BT projects concluded in compliance with laws before the effective date of the Law on Public-Private Partnership Investment that have yet to be fully paid to investors, the use of land funds managed by the State in cases of re-arrangement and handling of public property for payments to investors is as follows:

a) The People’s Committee of the City shall expropriate land included in the land funds managed by the State in cases of re-arrangement and handling of public property determined in BT contracts;

b) The People’s Committee of the City shall decide and perform investment procedures, construction planning procedures, and land allocation or lease procedures under concluded BT contracts and land use planning approved by competent authorities.  The time of land allocation or lease for payments shall be based on the construction volume of works under projects applying BT contracts completed by the progress tested by competent state agencies and shall be audited. Prices for land use and land lease shall be determined at the time of decisions on land allocation and lease.

8. Regarding land area established after performing sea encroachment, the City shall perform procedures for allocating or leasing land in compliance with laws on land.

9. Regarding investors purchasing property subject to foreclosure or judgment enforcement, which is agricultural land use rights, from financial organizations, credit institutions, judgment enforcement organizations, and bailiffs for the implementation of non-agriculture projects but have yet to perform procedures for the State to allocate or lease land when the use period of such land expires or investors for projects that have received a transfer of agricultural land use rights for the implementation of non-agriculture projects that are performing procedures for the State to allocate or lease land when the use period of such land expires, the use period shall be extended to June 30, 2024.

10. General conditions for issuance of construction permits with a definite period for public works, including houses, parking lots, and public restrooms on land managed by the State, are as follows:

a) The public works are in areas subject to subdivision planning, subdivision planning for the construction of specialized areas, detailed planning, or detailed planning for the construction of specialized areas approved and disclosed by competent state agencies that have yet to be implemented;

b) The scale of the public works conforms with construction standards, not overloading the infrastructure and ensuring urban scenery; the existing duration of the public works according to plans for the implementation of subdivision construction planning, subdivision planning for the construction of specialized areas, detailed planning, or detailed planning for the construction of specialized areas is approved by competent state agencies;

c) When the existing duration of public works prescribed in construction permits with a definite term expires or upon requests of competent state agencies, investors shall commit to demolishing the works. If they fail to perform the demolition, they shall be coerced and bear all costs for the demolition. If the construction planning is not implemented after the existing duration of public works, investors may continue to use such works until demolition requests from competent state agencies. 

Other conditions aside from the general conditions for issuance of construction permits with a definite term, procedures for and competence in issuing such permits, and management of construction orders shall comply with laws on construction.

11. Regarding investors currently implementing projects on domestic solid waste treatment that voluntarily convert all of the projects’ technology to domestic solid waste treatment with energy recovery, the People’s Committee of the City shall consider deciding to provide additional volumes of solid domestic waste under the form of ordering for such investors. The People’s Council of the City shall promulgate criteria, standards, and roadmaps for digital transformation for converted technology and conditions, quotas, unit prices, and order prices related to the volume of domestic solid waste additionally ordered, ensuring transparency and publicity.

12. The land expropriation of several projects in the City shall be performed as follows:

a) Regarding projects on construction of industrial zones, high-tech zones, national and local technical infrastructure, traffic infrastructure, and zones of culture, sports, and community recreation for which land needs to be expropriated by the State according to laws on land with a scale from at least 300 ha or with at least 1.000 households, individuals, or organizations with land to be expropriated, independent public investment projects on indemnification and resettlement support prescribed in Point a Clause 2 Article 4 hereof, the People’s Committee of the city shall, based on the district-level planning for the use of land and annual district-level plans for the use of land, promulgate a list of projects subject to be inspected, surveyed, measured, tallied, and verified regarding land and property on land origins in advance following the procedures prescribed in this Clause;

b) State agencies competent to expropriate land according to the Law on Land shall, based on the list prescribed in Point a of this Clause, issue notifications of the inspection, survey, measurement, tally, and verification of land and property on land origins.

The mentioned notifications shall be sent to each land user, notified on mass media, and listed at the headquarters of People’s Committees of communes and common living places in residential areas;

c) Organizations performing tasks of indemnification and ground clearance under laws on land may, based on the notifications prescribed in Point b of this Clause, implement the inspection, survey, measurement, tally, and verification of land and property on land origins before competent state agencies issue land expropriation notifications.

People’s Committees of communes shall cooperate with the organizations mentioned above in inspecting, surveying, measuring, tallying, and verifying the origins of land and property on land.

Land users shall cooperate with the organizations mentioned above in inspecting, surveying, measuring land area, and preparing statistical reports on housing and property on land to prepare schemes for indemnification, support, and resettlement;

d) After selecting investors for projects according to current laws, state agencies competent to expropriate land under the Law on Land shall issue notifications of land expropriation and use the results of the inspection, survey, measurement, tally, and verification of origins of land and property on land to implement Point c of this Clause to prepare schemes for indemnification, support, and resettlement.

The preparation, appraisal, approval, and implementation of schemes for indemnification, support, and resettlement and land expropriation decisions shall comply with laws on land;

dd) The People’s Council of the City shall decide to use local budget to implement contents prescribed in Point c of this Clause and promulgate procedures for implementing this Clause.  

13. Control of traffic vehicle emissions:

a) The People’s Council of the City shall promulgate policies on encouragement, support, and incentives for individuals, households, cooperatives, and enterprises transitioning from using fossil-fuel vehicles to vehicles using clean energy and implementation roadmaps; purchase and exchange old traffic vehicles for traffic vehicles using clean energy to reduce environmental pollution; invest in the development of public traffic vehicles combining with roadmaps to limit personal traffic vehicles to reduce traffic jams;

b) The People’s Council of the City shall decide to use the City Budget to implement contents prescribed in Point a of this Clause and promulgate criteria and procedures for implementing this Clause;

c) The People’s Committee of the City shall, based on policies prescribed in Points a and b of this Clause, limit the operations of road vehicles using fossil fuels.

Article 7. Professions and occupations prioritized to attract strategic investors to the City

1. List of professions and occupations prioritized to attract strategic investors to the City:

a) Investment in the construction of innovative centers, research and development centers (R&D); investment in research and support for high-tech transfer in information technology, biotechnology, automation technology, new material technology, and clean energy with investment capital from at least 3.000 billion VND;

b) Investment in projects in the semiconductor integrated circuit industry, design technology, component manufacturing, integrated electronic circuit, printed electronics (PE), chips, new technology batteries, new materials, and clean energy industry with investment capital from at least 30.000 billion VND;

c) Investment in the construction of Can Gio international transshipment port according to a planning with investment capital from at least 50.000 billion VND.

2. Strategic investors are investors meeting the requirements prescribed in Clause 3 and Clause 4 of this Article.

3. Strategic investors shall meet one of the following requirements:

a) Have a charter capital of at least 500 billion VND when implementing investment projects prescribed in Point a Clause 1 of this Article and experience in investment in projects in equivalent fields with an investment capital of at least 2.000 billion VND;

b) Have a charter capital of at least 5.000 billion VND or total assets valued at least 25.000 billion VND when implementing investment projects prescribed in Point b Clause 1 of this Article and experience in investment in projects in equivalent fields with an investment capital of at least 10.000 billion VND;

c) Have a charter capital of at least 9.000 billion VND when implementing investment projects prescribed in Point c Clause 1 of this Article and experience in investment in projects in equivalent fields with a total investment of at least 25.000 billion VND.

4. Strategic investors shall have written commitments to train and develop personnel sources, satisfy conditions for national defense and security assurance, and protect the environment under the laws of Vietnam.

5. Strategic investors prescribed in Clause 2 of this Article selected under the procedures prescribed in Clause 7 of this Article to implement investment projects included in the list of professions and occupations prioritized to attract strategic investors prescribed in Clause 1 of this Article may receive investor incentives and shall fulfill the obligations prescribed in Clause 8 and Clause 9 of this Article.

6. Investors or competent state agencies shall, based on the list of professions and occupations prioritized to attract strategic investors as prescribed in Clause 1 of this Article, propose investment projects.  Regarding projects that require investment guideline approval, competent authorities shall perform procedures for approving investment guidelines following laws on investment and Clause 7 of this Article.

7. Procedures for registering the implementation of projects and selecting strategic investors for projects not specified in Clause 4 Article 29 of the Law on Investment shall be performed as follows:

a) Competent investment registration agencies of the City shall, based on decisions on approval of investment guidelines of projects prescribed in Clause 6 of this Article, disclose information on projects, preliminary requirements for capacity and experience of investors, and conditions for determining strategic investors on the National Bidding Network System;

b) Investors shall, based on the disclosed information as prescribed in Point a of this Clause, prepare and submit applications for project implementation.  An application includes project implementation registration documents; profile of the investor's legal status, capacity, and experience; documentation proving the satisfaction of conditions prescribed in Clause 3 and Clause 4 of this Article, and other relevant documents (if any);

c) After the time limit for project implementation registration, competent investment registration agencies of the City shall perform the preliminary assessment of the capacity and experience of investors applied for project implementation.  Competent persons shall, based on the results of the mentioned preliminary assessment, decide on the selection of investors according to one of the following cases specified in Points d, dd, and e of this Clause;

d) In case there is only 1 investor that has applied and meets all of the preliminary requirements for capacity and experience or there are many investors but only 1 meets the preliminary requirements, such an investor shall be approved under laws on investment;

dd) In case there are 2 or more investors meeting the preliminary requirements for capacity and experience, 1 of which is determined to meet the conditions for strategic investors as prescribed in Point a of this Clause, that strategic investor shall be approved under laws on investment;

e) In case there are 2 or more investors meeting the preliminary requirements for capacity and experience, 2 of which are determined to meet the conditions for strategic investors as prescribed in Point a of this Clause, competent state agencies may apply laws on procurement to organize the selection of investors among the ones meeting conditions for strategic investors;

g) The People’s Committee of the City shall elaborate on the disclosure forms of information on projects to attract strategic investors, including preliminary requirements for capacity and experience of investors and applications for project implementation.

8. Strategic investors may receive:

a) Inclusion of deductible costs to the determination of income taxable for R&D equal to 150% of the actual cost for such operation when determining income subject to CIT. Actual R&D costs shall be determined under laws on accounting;

b) Prioritization in customs procedures under customs laws and tax procedures under laws on tax for imports and exports of investment projects implemented by the strategic investors at the City upon satisfaction of conditions for prioritization policies of laws on customs and tax, except for conditions for import-export turnover.

9. Strategic investors shall:

a) Implement projects following contents prescribed in certificates of investment registration or decisions on approval of investment guidelines;

b) Disburse investment capital within 5 years after being granted certificates of investment registration or decisions on approval of investment guidelines. During this period, strategic investors shall not transfer the projects;

c) Support the budget for the provision of occupational training for affected workers in the project areas; prioritize the employment of local workers for the projects; perform their commitments to applying and transferring advanced, new, and high technology (if any).

10. During the implementation of investment projects, if strategic investors fail to meet conditions for capital, disbursement progress, and other conditions for strategic investors, they shall not receive the incentives prescribed in this Resolution.  Investors shall be responsible for consequences due to improper performance of their commitments under laws.

Article 8. Management of science and technology and innovation

1. Regulations on support for innovation and entrepreneurship in prioritized fields of the City:

a) Startups, scientific and technological organizations, innovative centers, and intermediaries supporting innovation and entrepreneurship are exempted from CIT for 5 years from the generation of income tax payable for income from their innovative operations in the City;

b) Organizations and individuals with income from the transfer of contributed capital and rights to contribute to the capital of startups in the City are exempted from PIT and CIT;

c) During the implementation of this Resolution, experts, scientists, persons with special talents, and individuals engaging in innovative entrepreneurship working in startups, scientific and technological organizations, innovative centers, and intermediaries supporting innovation and entrepreneurship in the City are exempted from PIT for 5 years regarding income from their salaries and wages;

d) High-tech zones, concentrated information technology zones, and innovative centers in the City may conduct controlled experiments of new technology solutions within the scope of high-tech zones, concentrated information technology zones, and innovative centers;

dd) Non-refundable support from recurrent expenditures of the City Budget for incubating projects on innovation and entrepreneurship includes: costs of the organization of the selection of projects; costs of hiring experts; direct labor wages; services of supporting innovation and entrepreneurship; costs of using technical facilities, incubation facilities, and co-working areas;

e) The People’s Council of the City shall stipulate prioritized fields; criteria, conditions, and contents of innovation and enterprises of entities prescribed in Points a, b, and c of this Clause; criteria for and experimental fields of new technology solutions and support contents (if any) as prescribed in Point d of this Clause and the support rate prescribed in Point dd of this Clause.

2. The People’s Council of the City shall stipulate:

a) Salaries, wages, regulations on benefits, and other preferential policies for leaders in public scientific and technological organizations determined according to their qualification, capacity, and working requirement;

b) Wages for the implementation of scientific and technological tasks;

c) Criteria, beneficiaries, and conditions for preferential treatment prescribed in Points a and b of this Clause.

Article 9. Governmental apparatus of the City

1. The People’s Council of the City shall establish a Department of Food Safety as a specialized agency of the People’s Committee of the City; stipulate functions, tasks, entitlements, and organizational apparatus of the Department of Food Safety on the basis of transferring the state management of food safety, inspection, handling of administrative violations against regulations on food safety, and issuance of certificates of animal product quarantine to outside of the City, from the Departments of Health, Agriculture and Rural Development, and Industry and Trade to the Department of Food Safety.

2. People’s Committees of districts of the City shall have no more than 3 Vice-Chairpersons.  Regarding wards, communes, and commune-level towns with a population from 50.000 people or more, People's Committees of such wards, communes, and commune-level towns shall have no more than 3 Vice-Chairpersons.

3. The election, recruitment, management, and use of officials working in communes and commune-level towns and ward officials shall comply with laws on election, recruitment, management, and use of officials and be subject to the payroll of officials at the district level or higher assigned annually.

4. The Chairperson of the People’s Committee of the City may authorize heads of other administrative agencies of the People’s Committee of the City, heads of public service providers of the People’s Committee of the City to perform one or several tasks and entitlements of the Chairperson within a determined period with specific conditions. The authorization must be in writing, specifying the responsibilities of the authorizing person and authorized persons to ensure publicity, transparency, and efficiency.

5. The People’s Council of the City is competent to:

a) Decide on the structure and number of officials in communes, wards, and commune-level towns based on the scale of population, economic operations, and characteristics of areas; decide on the number, titles, regulations, and policies on part-time officials in communes, wards, and commune-level towns, ensuring the simplification of the organizational apparatus.

The People’s Council of the City shall promulgate criteria, standards, and norms of the number of officials in communes, wards, and commune-level towns;

b) Decide to allocate the City Budget to make expenditures on increased income for officials, public employees, and part-time officials in communes, wards, and commune-level towns and employees in state management areas, political organizations, socio-political organizations, public service providers, several associations with specific characteristics, and certain central agencies in the City by their working efficiency aside from the implementation of expenditures on increased income according to current laws on financial autonomy for administrative agencies and public service providers, ensuring that the allocation does not exceed 1,8 times of the payroll for grade, rank, and position and expenditures on increased income do not exceed 0,8 times of the base salary fund for officials, public employees, and employees under its management;

c) Decide the income rate for experts, scientists, and persons with special talents in the City; decide on the principles, standards, conditions, procedures, income rates, and other policies to recruit officials and public employees from sources of excellent graduates and persons with high qualifications in conformity with the recruitment demand of the City.

6. The People’s Committee of the City is competent to:

a) Decide to establish, re-organize, or dissolute its public service providers in compliance with principles, criteria, and conditions prescribed by laws;

b) Decide to transfer several functions, tasks, and entitlements according to laws under the functions, tasks, and entitlements of certain specialized agencies of the People’s Committee of the City to other specialized agencies and administrative agencies of the People’s Committee of the City and People’s Committees of districts and Thu Duc City.

7. Management Boards of the High-Tech Zone of the City and Management Boards of Industrial Zones and Export Processing Zones of the City may appraise, approve, and approve adjustments to tasks and detailed construction planning projects 1/500 within the scope of high-tech zones, export processing zones, and industrial zones assigned to management upon written suggestions of construction planning management agencies of the People's Committee of the City; appraise and approve the results of the assessment of environmental impact reports under the jurisdiction of the People's Committee of the City; issue, change, re-issue, adjust, and revoke environmental certificates under the jurisdiction of the People's Committee of the City and People's Committees of districts and Thu Duc City within the scope of high-tech zones, export processing zones, and industrial zones assigned to management.

Article 10. Governmental apparatus of Thu Duc City

1. The People’s Committee of Thu Duc City is competent to:

a) Assign affiliated specialized agencies to appraise investment guidelines, decisions on approval of projects; submit reports to the People's Council of Thu Duc City for decisions on investment guidelines; decide on the approval of projects, organization of the selection of investors, and conclusion of project contacts for projects in Group B and Group C invested under public-private partnership method as prescribed in this Resolution and laws on public-private partnership investment in Thu Duc City;

b) Assign affiliated specialized agencies to appraise and submit reports for it to approve investment guidelines regarding investment projects of domestic investors with non-state capital in Thu Duc City under its jurisdiction;

c) Assign affiliated specialized agencies to appraise and submit reports for it to approve or approve adjustments to tasks and subdivision planning, detailed planning for schemes in Thu Duc City under its jurisdiction, except for contents prescribed in Clause 7 Article 9 of this Resolution;

d) Assign affiliated specialized agencies to appraise and submit reports for it to approve schemes for the use of public property such as houses and land for lease, joint venture, and connection in Thu Duc City after receiving suggestions from the People's Council of Thu Duc City;

dd) Perform tasks of expenditures on scientific and technological study.

2. The People’s Committee of Thu Duc City and Chairperson of the People’s Committee of Thu Duc City may assign or authorize affiliated specialized agencies, heads of affiliated specialized agencies, People’s Committees of wards, Chairpersons of People’s Committees of wards to perform several tasks or entitlements under the jurisdiction of the People’s Committee of Thu Duc City and Chairperson of the People’s Committee of Thu Duc City.

3. The People’s Council of the City shall decide on the organizational apparatus, number, functions, and tasks of specialized departments, divisions, and units affiliated with Thu Duc City.

The People’s Committee of the City shall consider, decide on the establishment, and stipulate functions, tasks, and organizational apparatus of the Construction Inspectorate and Land Fund Development Center affiliated with the People’s Committee of Thu Duc City.

4. The People’s Council of Thu Duc City shall decide on the establishment of the Urban Committee affiliated with the People’s Council of Thu Duc City.  The People’s Council of Thu Duc City shall have no more than 2 Vice-Chairpersons and 8 full-time representatives. The People’s Committee of Thu Duc City shall have no more than 4 Vice-Chairpersons.

The government of Thu Duc City shall provide allowances by positions for leaders of CPV agencies and unions in compliance with the Appendix enclosed hereof.

Article 11. Implementation

1. The Government of Vietnam shall:

a) Promulgate Decrees guiding Point d Clause 5 Article 4, Point a and Point b Clause 1 Article 8, and Clause 8 Article 9 of this Resolution;

b) Implement this Resolution within its scope of tasks and entitlements; conduct a preliminary review of the 3-year implementation of this Resolution and submit reports to the National Assembly of Vietnam at the meeting session at the end of 2026; conduct a final review of the implementation of this Resolution and submit reports to the National Assembly of Vietnam at the meeting session at the end of 2028;

c) Direct relevant agencies to cooperate with the City in reforming administrative procedures, shortening the settlement time of issues that have not been decentralized or delegated to the City;

d) Promulgate policies in conformity with its jurisdiction to appropriately adjust and supplement regulations to resolve difficulties arising during the management and development of the City. Extend the scope of decentralization and authorization for the People’s Council and People’s Committee of the City compared to current regulations.

2. The Prime Minister of Vietnam shall stipulate on the decentralization, authorization, and procedures for making local adjustments to the master planning for the construction of specialized areas, local adjustments to the urban master planning, and local adjustments to the technical infrastructure planning.

3. The People’s Council of the City shall:

a) Promulgate criteria, conditions, support rates, contents, and support time according to Clause 1 Article 4; scale, list of projects according to Point b and Point c Clause 5 Article 4; list and rates of fees and charges according to Point a Clause 1 Article 5; subjects, conditions, procedures, rates, and support time according to Point d Clause 8 Article 5; procedures according to Clause 1 Article 6; criteria, standards, roadmaps, conditions, quotas, unit prices, and order prices according to Clause 11 Article 6; procedures according to Point dd Clause 12 Article 6; policies on encouragement, support, and incentives, implementation roadmaps, criteria, and procedures according to Point a and Point b Clause 13 Article 6; fields, criteria, conditions, contents, and rates according to Point e Clause 1 Article 8; criteria, subjects, and conditions according to Clause 2 Article 8; criteria, standards, and quotas according to Clause 5 Article 9 of this Resolution;

b) Supervise the implementation of this Resolution as prescribed by laws.

4. The People’s Committee of the City shall:

a) Promulgate standards, regulations, procedures, and land price adjustment coefficients and elaborate on forms of disclosure of information on projects to attract strategic investors according to Point d Clause 5 Article 4, Clause 9 and Clause 10 Article 5, Clause 4 Article 6, and Point g Clause 7 Article 7, and perform tasks assigned in this Resolution, ensuring publicity, transparency, and compliance with laws;

b) Regarding issues with different contents that are unregulated by laws and Resolutions of the National Assembly of Vietnam, to meet the urgent requirements for attracting strategic investors and mobilizing domestic and foreign resources for investment in socio-economic development, submit reports to the Government of Vietnam for presentation of policies to competent authorities for presentation to the National Assembly of Vietnam for consideration and decision. During the interval between two meeting sessions, provide presentations for the Standing Committee of the National Assembly of Vietnam for consideration and decision and submit reports to the National Assembly of Vietnam at the closest meeting session.

The development and promulgation of documents concretizing policies prescribed in this Point shall be performed under simplified procedures.

5. The National Assembly of Vietnam, Standing Committee of the National Assembly of Vietnam, Vietnam Fatherland Front, Ethnic Council, Committees of the National Assembly of Vietnam, Delegations of the National Assembly of the City, and delegates of the National Assembly of Vietnam shall, within their tasks and entitlements, supervise the implementation of this Resolution.

Article 12. Implementation provisions

1. This Resolution comes into force as of August 1, 2023.

Resolution No. 54/2017/QH14 dated November 24, 2017 of the National Assembly of Vietnam expires as of the effective date of this Resolution.

2. After the expiry date of this Resolution, policies, projects, and other subjects decided by competent authorities under policies prescribed in Clause 1, Clause 2, Point a Clause 5 Article 4, Point d Clause 8 Article 5, and Point c Clause 3 Article 6 of this Resolution may continue to be implemented according to promulgated decisions.

Investment projects applying BOT or BT contracts concluded under policies prescribed in Point c and Point d Clause 5 Article 4 of this Resolution may be continue to be implemented after the expiry date of this Resolution until the end of the contracts.

3. Projects prescribed in Article 7 of this Resolution with approved investment guidelines or issued certificates of investment registration during the effective period of this Resolution may receive investment incentives according to Article 7 of this Resolution until the end of their implementation time.

4. After the expiry date of this Resolution, the tax exemption period for subjects prescribed in Point a and Point c Clause 1 Article 8 of this Resolution may continue until its end.

5. In case of different regulations on the same issue between this Resolution with other laws and resolutions of the National Assembly of Vietnam, this Resolution shall prevail. In case other legislative documents stipulate policies with more benefits than those prescribed in this Resolution, beneficiaries of incentives may choose the one with the most benefits./.

This Resolution was approved by the XV National Assembly of the Socialist Republic of Vietnam at its 5th meeting session on June 24, 2023.