Before signing a land lease, an FDI enterprise typically remeasures the plot and extracts the cadastral map to pin down the exact area, boundaries and planning status. Surveying fees and map extract charges are small but legitimate costs — and important evidence in any future area dispute.
Fees arising
Cadastral surveying fees: collected when the competent authority (the Land Registration Office or a licensed surveyor) surveys the plot and prepares its cadastral map on request. Map and dossier extract charges: collected when the enterprise requests copies of the cadastral map or plot dossier extracts. Specific rates are set by the provincial People Council within the fees-and-charges legal framework — each locality has its own tariff; check locally.
Booking and voucher keeping
These fees are reasonable expenses serving the investment — booked as costs (or capitalised into project value during the preparation phase, per the enterprise accounting policy) and CIT-deductible with proper payment vouchers. Keep: fee receipts, the surveying service contract (if outsourced), and above all the survey results and map extracts — the source documents for reconciling the area in the land lease decision and contract.
Practical warning
The area on the certificate/land allocation decision sometimes differs from the actual surveyed area — which is exactly why independent surveying precedes signing. On discovering a discrepancy, work immediately with the natural resources authority to adjust, avoiding rent paid on a “paper” area larger than actual use. A surveying cost of tens of millions of dong can prevent billions in rent overcharges across the lease term.
Frequently asked questions
1. Who collects cadastral surveying fees and how much?
The competent authority (Land Registration Office or licensed surveyor) on request. Specific rates are set by the provincial People Council — each locality differs; check where the land sits.
2. What is a cadastral map extract for?
The official record of plot boundaries, area, plot and map sheet numbers — the basis for reconciling the land lease decision and contract, and for later land registration.
3. Are surveying fees CIT-deductible?
Yes, as actual investment-serving expenses with proper payment vouchers. During the preparation phase they may be capitalised into project value.
4. What if the surveyed area differs from the lease decision?
Work immediately with the natural resources authority to review and adjust — avoid paying rent on a paper area larger than reality. Independent survey results are key evidence.
Key takeaways for investors
- Survey and extract maps before signing the lease — small cost, large value.
- Fee rates are set by the provincial People Council; check locally.
- Keep receipts and survey results — source evidence in area disputes.
- Handle area discrepancies immediately; do not sign first and calculate later.
This article has been quality-reviewed by the FLAW AI Legal Council. Content is for legal reference only and does not replace lawyer advice for specific cases.
