Official letter No. 5115/TCT-CS dated December 27th, 2021 of the General Department of Taxation regarding non-agricultural land use tax policy - related answer

According to clause 6 Article 7 of the Law on non-agricultural land use No. 48/2010/QH12, with regard to land of a phased investment project (developed under multiple phases), if the land is used in line with phase progress as registered by the investor, it is only subject to the land use tax rate of 0.03%.

However, if the land is used under improper phase progress (delayed), it shall be subject to the land use tax of 0.15%.