Niet Ban Tinh Xa is also known as Chua Phat Nam or the Pagoda of the Lying Buddha. The pagoda is 3 km from town and sits on the side of Nui Nho mountain facing the ocean. Work began on the pagoda in 1969 and was completed in 1974. This is probably the most beautiful pagoda in Vung Tau for its many intricate architectural details and the granite work around the pagoda. There is a flag tower standing 21 m high in front of the temple covered by ceramic tiles. Perching atop the tower is a Lotus, signifying Buddhist purity. There are 42 steps leading to the Lotus signifying the first 42 pages of the Buddhist Sutra which made their way to Vietnam in the 2nd century.
The main area of the pagoda is built in the likeness of the garden in which Buddha entered Nirvana. Here lies a 12 m statue of Buddha overlaid with marble. The gate of the garden is guarded by two gods, Ong Thien (God of Goodness) and Ong Ac (God of Evil). Standing in wait below the sleeping Buddha is the likeness of his closest disciples. To the rear of the temple is the boat Bat Nha built of concrete to signify Buddhism as a craft in which mankind can escape Be Kho or Sea of Sorrow. In the upper level hangs the giant bronze bell Dai Hong Chung 3.5 m high and weighing 3.5 tons.