The Circular disciplines the terms of payment for land rent, the right of use and the tenure both by domestic Organizations, families/individuals. Furthermore, it indicates how to calculate the rates to be paid on the basis of occupancy and activities as follows: one year land rent (VND/year) is equal to leased land area (m2 ) multiplied per land rent rate/year(VND/m2. Listed are also the subjects/organizations that are exempt by those charges and the situations where investments would be encour