Resolution No. 136/2024/QH15 (June 26, 2024) of the National Assembly on the organization of urban government and piloting a number of specific mechanisms and policies for the development of Da Nang city (called NQ 136) - once effective, the province will be merged. Therefore, Da Nang has proposed amending and supplementing Resolution 136 to suit the new situation.
Since November 2025, the Government has submitted a Report on the draft Resolution of the National Assembly amending and supplementing a number of articles of Resolution 136. And at the 10th Session of the National Assembly, it was approved, effective from December 12, 2025.
Mr. Vu Quang Hung, Head of the Management Board of Da Nang High-Tech Park and Industrial Parks (DSEZA) said that amending and supplementing Resolution 136 will promote decentralization and increase the authority of DSEZA.
DSEZA has been assigned to directly manage the Da Nang Free Trade Zone and many other tasks and functions under Resolution 136. DSEZA is the only agency nationwide to manage multiple fields (investment, planning, construction, environment, science and technology...) in 4 types of functional subdivisions including: Free trade zone, high-tech zone, industrial zone and digital technology zone.
These tasks have contributed significantly to attracting investment, developing the city's high-tech and industrial sectors.
This revised and supplemented resolution continues to expand its authority, providing additional legal tools for DSEZA to better perform its role and tasks. New outstanding contents include: Awarding authority for land lease, a breakthrough in supporting investors.
According to Clause 8, Article 11 (supplemented), DSEZA is allowed to receive, review, check documents, issue land lease decisions and sign land lease contracts within the scope of high-tech parks and industrial parks invested from the state budget.
This regulation significantly shortens the time to carry out land procedures, creating maximum favorable conditions for investors. At the same time, the direct assignment of DSEZA to organize implementation will increase transparency, unity and efficiency in land management, ensure land use for the right purpose, according to planning, and serve sustainable development.
The amended Resolution also provides a mechanism for the People's Committee of Da Nang City to decide on decentralization and authorize DSEZA to perform additional functions, tasks and powers that previously belonged to specialized agencies.
This new point demonstrates a strong reform spirit, creating a legal basis for the City to continue implementing decentralization and delegation of authority at the local level, creating conditions for DSEZA to be more proactive in handling work, reducing intermediary levels, and improving the speed of handling administrative procedures. This is also an important step to realize the model of streamlined and efficient urban government, serving people and businesses better and better.
The Resolution has amended and supplemented the regulation: Investors in infrastructure business of free trade zones are approved for investment policies at the same time as investor approval if they meet the requirements of a strategic investor of a project with an investment capital of VND3,000 billion or more, and have equity capital contributed to the project at least equal to 20% of the total investment capital for the project. The order and procedures are also transparent, clear and concise compared to general regulations.
Preferential policies on taxes and land rents in the Outstanding Free Trade Zone: First, investment projects in the Da Nang Free Trade Zone are exempted from all land rents and water surface rents for the entire lease term, except for housing construction projects and projects on commercial and service land. This is a huge incentive, helping investors reduce long-term costs, while creating a strong motivation to implement large-scale infrastructure, production and service projects.
Second, for corporate income tax, new investment projects in priority sectors and fields are entitled to a tax rate of 10% for 30 years, accompanied by a 4-year tax exemption and a 50% reduction in taxes payable in the next 9 years. The sectors that are entitled to incentives are all key sectors with high added value and in line with Da Nang's development orientation.
