Decree 88/2024/ND-CP compensation, support and resettlement upon land recovery by the State

DECREE

On compensation, support and resettlement upon land recovery by the State

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Pursuant to the Law on Organization of the Government dated June 19, 2015; Law on Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Land dated January 18, 2024; the Law on Amending and Supplementing a Number of Articles of the Land Law, Housing Law, Law on Real Estate Business and Law on Credit Institutions dated June 29, 2024;

At the request of the Minister of Natural Resources and Environment;

The Government promulgates the Decree on compensation, support and resettlement upon land recovery by the State.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details and guides the implementation of Clause 3 Article 87, Article 92, Article 94, Article 95, Article 96, Article 98, Article 99, Article 100, Article 102, Article 106, Article 107, Article 108, Article 109 and Article 111 of the Land Law concerning compensation, support and resettlement upon land recovery by the State.

Compensation, support and resettlement upon implementation of investment projects for renovation or reconstruction of condominiums shall comply with the housing law.

Article 2. Subjects of application

1. State agencies that exercise the powers and perform the responsibilities to act as the owner’s representatives of the entire-people ownership of land and perform the unified state management of land; and commune-level civil servants engaged in cadastral work; units or organizations in charge of compensation, support and resettlement.

2. Person whose land is recovered and owners of recovered land-attached assets.

3. Other subjects involved in compensation, support and resettlement upon land recovery by the State.

Article 3. Formulation, appraisal and approval of compensation, support and resettlement plans

1. A plan on compensation, support and resettlement must comprise the following contents:

a) Total of recovered land area (synthesis of detailed plans defined in Clause 2 of this Article), area of each type of land to be recovered;

b) Total of persons whose land is recovered;

c) Plan on training, occupation change and job seeking (if any);

d) Plan on resettlement arrangement: number of households and individuals to be resettled, resettlement areas, locations of resettlement areas, form of resettlement (by land, by house) (if any);

dd) Plan on relocation of graves within land areas to be recovered (if any);

e) Plan on relocation of infrastructure facilities within land areas to be recovered (if any);

g) Funds for compensation, support and resettlement, including: compensation, support and resettlement money upon land recovery by the State; expenses for organization of compensation, support and resettlement and other expenses;

h) Schedule for implementation of compensation, support and resettlement plan;

i) Detailed plan on compensation, support and resettlement  for every person whose land is recovered and owner of assets;

k) Other contents related to compensation, support and resettlement (if any).

2. A detailed plan on compensation, support and resettlement  for every person whose land is recovered and owner of assets defined at Point i Clause 1 of this Article must comprise the following contents:

a) Full name, personal identification number, address (places of permanent residence and current residence), telephone number of the person whose land is recovered, owner of assets (if any);

b) Location, area, land type, origin of land to be recovered;

c) Type of asset, quantity, volume of asset; residual quality of damaged houses and construction works;

d) Prices of land and assets for compensation calculation;

dd) Support: Support for stabilization of livelihood (the supported number of household members, supporting amount, supporting durations); support for stabilization of production and business; support of relocation of livestock; support for training, occupation change and job seeking (land area eligible for support, supported land price); support for resettlement; support for dismantlement, demolition and relocation; other support (if any);

e) Total compensation and support amounts: the monetary compensation for land, monetary compensation for assets, expenses of moving assets, monetary compensation for remaining land investment costs, support money;

g) Land location, land area, land use levy in cases of allocation of resettlement land, sale prices of resettlement houses for person entitled to resettlement arrangement or allocation of other land to households and individuals (if any);

h) Land location and land area in cases of allocation or lease of land with the same land use purpose of the type of recovered land for organizations; lease of land with the same land use purpose of the type of recovered land for households and individuals (if any);

i) Land location, land area, land use levy in cases of compensation in land with use purposes different from those of the recovered land or in house for households and individuals (if any);

k) The amount of unfulfilled financial obligations related to land (if any)

l) The total received amount of compensation and support after the deduction of land use levy or land rental payable from the amount of compensation for land (if any);

m) Amount of owned land use levy permissible in cases of allocation of resettlement land (if any).

3. Within no more than 30 days from the date of receiving a complete dossier as prescribed, the local agency with land management function shall be responsible for assume the prime responsibility for and coordinating with relevant agencies in, appraising the plan on compensation, support and resettlement and submit it to the People's Committee at the same level for approval. The appraisal of a plan on compensation, support and resettlement shall be as follows:

a) An unit or organization in charge of compensation, support and resettlement shall send a dossier for appraisal prescribed at Point b of this Clause to the agency appraising the plan on compensation, support and resettlement;

b) A dossier for appraisal of plan on compensation, support and resettlement must comprise the following contents: Written request for appraisal; draft plan on compensation, support and resettlement; notice of land recovery; document on inventory, statistics and classification of recovered land area and assets; extract of cadastral map or cadastral measurement of the recovered land parcel; document determining the origin of the recovered land parcel and land-attached assets; minutes of consultation on compensation, support and resettlement plan; other relevant documents (if any);

c) Contents of appraisal include: compliance with law on compensation, support, resettlement; order and procedures for compensation, support, resettlement and other contents related to the plan on compensation, support, resettlement.

4. Agencies, organizations and individuals competent to establish, appraise, and decide to approve plans on compensation, support, and resettlement shall be responsible for properly exercising their authority in accordance with law, and shall not be responsible for the contents of documents and papers in the dossiers that have been previously approved, decided, or resolved by other competent agencies, organizations or individuals. The form of the decision on approval of the plan on compensation, support and resettlement is provided in the Appendix issued together with this Decree.

Article 4. Compensation in land with use purposes different from those of the recovered land in houses upon land recovery by the State as defined in Clause 1 Article 96, Clause 1 Article 98, Clause 1 Article 99 of the Land Law

1. In case of compensation in land with use purposes different from those of the recovered land for households, individuals, people of Vietnamese origin residing abroad that are using residential land or owning houses associated with land use rights in Vietnam, the land price used to calculate the land use levy shall be determined under the land price list applicable at the time of approval of the plans on compensation, support and resettlement; in case of compensation in land lease with one-off payment of land rental for the entire lease period, the land price used to calculate the land rental shall be the specific land price decided by the competent People's Committees at the time of approval of the plans on compensation, support and resettlement.

The land price used to calculate the land use levy or the land rental in case of compensation in land with use purposes different from those of the recovered land for economic organizations subject to recovery of residential land shall be the specific land price decided by the competent People's Committees at the time of approval of the plans on compensation, support and resettlement.

2. In case persons subject to land recovery are entitled to compensation in land with use purposes different from those of the recovered land or in houses but there is a difference in value between the land-related compensation and support amounts and the land use levy or land rental payable when they are allocated or leased other land or money to buy a house, the following provisions shall apply:

a) In case the land-related compensation and support money is greater than the land use levy or land rental payable in case of allocation or lease of land with use purposes different from those of the type of recovered land or money to buy a house, persons subject to land recovery shall be entitled to receipt of the difference;

b) In case the land-related compensation and support money is fewer than the land use levy or land rental payable in case of allocation or lease of land with use purposes different from those of the type of recovered land or money to buy a house, persons subject to land recovery must pay the difference.

3. Provincial-level People's Committees shall, based on the existing house and land areas, local practical conditions, prescribe the conversion rate and conditions for compensation in land with use purposes different from those of the type of recovered land or in houses for persons subject to land recovery as prescribed in this Article.

Article 5. Other subjects entitled to land-related compensation and conditions for receiving land-related compensation defined in Clause 3 Article 95 of the Land Law

1. Households and individuals currently use land without land use rights documents but meet the conditions for issuance of a certificate of land use rights and ownership of land-attached assets (hereinafter referred to as certificate of land use rights) in accordance with Clauses 1, 2, 3, 4, 5 and 6 Article 138 of the Land Law.

2. Households and individuals currently use land but committed violations of the land law before July 1, 2014, have been using the land stably, are subjects to be considered for issuance of a certificate of land use rights under Clause 1, Point a and Point c Clause 2, Clause 3, Clause 4 Article 139 of the Land Law.

3. Households and individuals currently use land allocated ultra vires as specified in the land law at the time of land allocation or in case of use of land from purchase, liquidation or distribution of houses and construction works attached to land in contravention of law, but have been using the land stably before July 1, 2014.

In case the land has been allocated ultra vires in the period from July 1, 2014 to before the effective date of the Land Law, the documents proving their payment of land use levy are required.

4. In case households and individuals currently use land with a land use rights document but the type of land stated in the issued paper is different from a type of land classified in accordance with Article 9 of the Land Law or is different from the land-use status quo, the compensation shall be applied to the type of land after the determination of type of land under Clause 2 Article 10 of the Land Law.

5. Households and individuals directly engaged in agricultural production are using agricultural land that is in stable use before July 1, 2004 but fall into the cases not entitled to issuance of certificates of land use rights.

Article 6. Land-related compensation upon land recovery by the State in case the actually measured area is different from the area stated in documents on land use rights

In case households and individuals currently use land upon land recovery by the State and the actually measured area is different from the area stated in certificates of land use rights, certificates of ownership of houses and residential land use rights, certificates of land use rights and ownership of houses and other land-attached assets, or certificates of land use rights and ownership of land-attached assets (hereinafter referred to as certificates) or documents defined in Article 137 of the Land Law, the land-related compensation shall be as follows:

1. If the actually measured area is smaller than the area stated in certificates or documents specified in Article 137 of the Land Law, the land-related compensation shall be made according to the former as defined in Clause 6 Article 135 of the Land Law.

In case the actual measurement for the land recovery is completed but later the natural disaster, landslide or subsidence results in the change in the area of the measured land parcel at the time of formulation of compensation, support and resettlement plan, the actual measurement data shall be used for formulation of compensation, support and resettlement plan.

2. If the actually measured area is larger than the area stated in certificates or documents specified in Article 137 of the Land Law, and the land is free from dispute with users of adjacent land areas, the land-related compensation shall be made according to the former as defined in Clause 6 Article 135 of the Land Law.

3. In case of certificates or documents specified in Article 137 of the Land Law with incorrect location and coordinates, the land-related compensation shall be made based on the location and coordinates after the actual measurement.

Article 7. Compensation, support and resettlement upon land recovery by the State in special cases

1. For an investment project specified in Clause 1 Article 92 of the Land Law that require specific policies on compensation, support and resettlement, based on the investment project with investment policy decision or approval by the National Assembly, or investment policy decision or approval by the Prime Minister, the provincial-level People's Committee shall consider and submit to the People's Council at the same level for decision on specific policies on compensation, support and resettlement suitable to  the project and the practical local conditions.

2. For people’s armed forces units that are using land subject to land recovery by the State as prescribed at Point b Clause 3 Article 92 of the Land Law, they may be relocated to new locations or have their locations exchanged in conformity with the master plan on land use for national defense purpose, master plan on land use for security purpose or Clause 2 Article 84 of the Land Law.

People’s armed forces units that suffer damage to assets assigned by the State to them for management and use and are required to be relocated to new establishments shall be entitled to compensation for assets and may use monetary compensation for such assets to make investment in such new establishments under projects or tasks approved by competent authorities.

3. For cases subject to land recovery due to appearance of threats to human life or inability to continue using land as defined in Clause 3 Article 82 of the Land Law, households and individuals shall be compensated in accordance with Articles 8, 9, 10, 11, 12, 13, 14, 15, 16 and 17 of this Decree.

4. Funds for compensation and support applicable to cases defined in Clause 3 of this Article shall apply as follows:

a) The state budget shall pay funds for compensation and support in case of recovery of residential land areas that are prone to landslide or subsidence or likely to be affected by other disasters threatening human life; land areas of other types that are prone to landslide or subsidence or likely to be affected by other disasters and no longer usable as defined at Point b Clause 3 Article 82 of the Land Law;

b) Organizations and individuals causing environmental pollution shall pay funds for compensation and support in case of recovery of residential land in polluted areas that are likely to threaten human life, land of other types in polluted areas that are no longer capable of continuing to be used for the defined purposes. In case those organizations have been dissolved or bankrupt, compensation and support money shall be paid by the state budget.

Chapter II

DETAILED PROVISIONS ON COMPENSATION, SUPPORT AND RESETTLEMENT UPON LAND RECOVERY BY THE STATE

Section 1

COMPENSATION OF RESIDENTIAL LAND, OTHER LAND IN LAND PARCELS UNDER HOUSES OR HOUSES AND WORKS SERVING DAILY LIFE

Article 8. Land-related compensation for households and individuals currently using land with houses, or houses and works serving daily life; households and individuals currently using residential land in areas with difficult socio-economic conditions or areas with extremely difficult socio-economic conditions before July 1, 2014 without land use rights documents

1. For households and individuals that are using land with houses, or houses and works serving daily life before December 18, 1980 without land use rights documents, if they fully meet conditions for compensation defined in Clause 1 Article 5 of this Decree, the land-related compensation shall be carried out under the following provisions:

a) In case of recovery of the whole of the land parcel or of part of the land parcel with houses, or houses and works serving daily life, if the recovered area of the land parcel is equal to or larger than the residential land recognition quota specified in Clause 5 Article 141 of the Land Law, the compensation shall apply to the residential land recognition quota.

In case the land area with houses or houses and works serving daily life is larger than the recognized residential land area specified in Clause 5 Article 141 of the Land Law, the residential land-related compensation shall apply to the actual land area on which such houses or houses and works have been constructed after deduction of land use levy payable as in cases eligible for grant of certificates of land use rights for the land area that exceeds the quota at the time of approval of compensation, support and resettlement plans;

b) In case of recovery of the whole of the land parcel or of part of the land parcel with houses, or houses and works serving daily life, if the area of the land parcel is smaller than the residential land recognition quota specified in Clause 5 Article 141 of the Land Law, the residential land-related compensation shall apply to the whole recovered land area;

c) In case of recovery of land area used for non-agricultural production and business, commercial or service purposes, the compensation shall apply to the actually used land area to be recovered; The form of land use applied for calculation of compensation money shall be the same as the form of land allocation by the State with land use levy and long, stable land use period;

d) For the remaining land area of the land parcel not subject to residential land-related compensation and the land area of non-agricultural production establishments or commercial or service land as defined at Point a and Point c of this Clause, the compensation for types of agricultural land shall be carried out.

2. For households and individuals that are using land with houses, or houses and works serving daily life from December 18, 1980, to before October 15, 1993 without land use rights documents, if they fully meet conditions for compensation defined in Clause 1 Article 5 of this Decree, the land-related compensation shall be carried out under the following provisions:

a) In case of recovery of the whole of the land parcel or of part of the land parcel with houses, or houses and works serving daily life, if the recovered area of the land parcel is equal to or larger than the residential land recognition quota specified in Clause 5 Article 141 of the Land Law, the compensation shall apply to the residential land recognition quota.

In case the land area with houses or houses and works serving daily life is larger than the recognized residential land area specified in Clause 5 Article 141 of the Land Law, the residential land-related compensation shall apply to the actual land area on which such houses or houses and works have been constructed after deduction of land use levy payable as in cases eligible for grant of certificates of land use rights for the land area that exceeds the quota at the time of approval of compensation, support and resettlement plans;

b) In case of recovery of the whole of the land parcel or of part of the land parcel with houses, or houses and works serving daily life, if the recovered area of the land parcel is smaller than the residential land recognition quota specified in Clause 5 Article 141 of the Land Law, the residential land-related compensation shall apply to the whole recovered land area;

c) In case of recovery of land area used for non-agricultural production and business, commercial or service purposes, the compensation shall apply to the actually used land area to be recovered; The form of land use applied for calculation of compensation money shall be the same as the form of land allocation by the State with land use levy and long, stable land use period;

d) For the remaining land area of the land parcel not subject to residential land-related compensation and the land area of non-agricultural production establishments or commercial or service land as defined at Point a and Point c of this Clause, the compensation for types of agricultural land shall be carried out.

3. For households and individuals that are using land with houses, or houses and works serving daily life from October 15, 1993, to before July 1, 2014 without land use rights documents, if they fully meet conditions for compensation defined in Clause 1 Article 5 of this Decree, the land-related compensation shall be carried out under the following provisions:

a) In case of recovery of the whole of the land parcel or of part of the land parcel with houses, or houses and works serving daily life, if the recovered area of the land parcel is equal to or larger than the residential land allocation quota specified in Clause 2 Article 195 and Clause 2 Article 196 of the Land Law, the residential land-related compensation shall apply to the residential land allocation quota.

In case the land area with houses or houses and works serving daily life is larger than the residential land allocation quota, the residential land-related compensation shall apply to the actual area on which such houses or houses and works have been constructed;

b) In case of recovery of the whole of the land parcel or of part of the land parcel with houses, or houses and works serving daily life, if the recovered area of the land parcel is smaller than the residential land allocation quota specified in Clause 2 Article 195 and Clause 2 Article 196 of the Land Law, the residential land-related compensation shall apply to the whole recovered land area;

c) In case of recovery of land area used for non-agricultural production and business, commercial or service purposes, the compensation shall apply to the actually used land area to be recovered; The form of land use applied for calculation of compensation money shall be the same as the form of land allocation by the State with land use levy and long, stable land use period;

d) For the remaining land area of the land parcel not subject to residential land-related compensation and the land area of non-agricultural production establishments or commercial or service land as defined at Point a and Point c of this Clause, the compensation for types of agricultural land shall be carried out.

4. For households and individuals that are eligible for agricultural land allocation specified in Clause 1, Article 118 of the Land Law and used residential land stably before July 1, 2014, but do not possess a land use rights document, and have registered their permanent residence in localities in areas with difficult socio-economic conditions or areas with extremely difficult socio-economic conditions, if they fully meet conditions for compensation defined in Clause 1 Article 5 of this Decree, they shall be entitled to residential land-related compensation; the residential land area for compensation shall be determined in accordance with Clauses 1, 2 and 3 of this Article.

5. Areas with difficult socio-economic conditions or areas with extremely difficult socio-economic conditions shall be determined by district-level administrative unit or commune-level administrative unit or by village, hamlet, residential group or similar residential area in accordance with regulations or decisions of the Government, the Prime Minister or persons assigned, decentralized or authorized by the Government or the Prime Minister.

Article 9. Land-related compensation for households and individuals currently using land with houses that committed violations of the land law before July 1, 2014

For households and individuals that are using land with houses that committed violations of the land law before July 1, 2014 as specified in Clause 1, at Point a and Point c Clause 2, Clause 3 Article 139 of the Land Law, if they fully meet conditions for compensation defined in Clause 2 Article 5 of this Decree, the land-related compensation shall be carried out under the following provisions:

1. In case of the land parcel with a house used stably before October 15, 1993, the land area to be compensated shall be equal to the actual area recovered but does not exceed the local residential land recognition quota.

2. In case of the land parcel with a house used stably in the period from October 15, 1993 to before July 1, 2014, the land area to be compensated shall be equal to the actual area recovered but does not exceed the local residential land allocation quota.

3. In case of the land parcel with the land area used for construction of house larger than the residential land recognition quota or the residential land allocation quota prescribed in Clause 1 and Clause 2 of this Article, the compensation shall be based on the actual recovered area used for construction of house.

4. In cases households and individuals using the land for construction of houses violate the land law such as land encroachment or land occupation in the period from July 1, 2014 onwards, the State shall not pay the land-related compensation.

Article 10. Land-related compensation for households and individuals that currently use land allocated ultra vires before the effective date of the Land Law

For households and individuals that currently use residential land allocated ultra vires or use land from purchase, liquidation or distribution of houses and construction works attached to land in contravention of regulations before the effective date of the Land Law, and fully satisfy conditions for compensation defined in Clause 3 Article 5 of this Decree, the land-related compensation shall comply with the following provisions:

1. For the land has been stably used since before October 15, 1993, the land-related compensation shall comply with Clause 2 Article 8 of this Decree.

2. For the land has been stably used in the period from October 15, 1993, to before July 1, 2004, the land-related compensation shall comply with Clause 3 Article 8 of this Decree.

3. For the land has been stably used in the period from July 1, 2004, to before July 1, 2014, the land-related compensation shall be as follows:

a) For the cases of land use specified at Point a and Point b Clause 3 Article 140 of the Land Law, the land-related compensation shall comply with Point a and Point b Clause 3 Article 8 of this Decree;

b) For the remaining recovered land area (if any) not subject to compensation under Point a Clause 3 Article 8 of this Decree, the compensation shall be based on the land use status quo.

4. In case the land has been allocated in the period from July 1, 2014, to before the effective date of the Land Law, and the land users possess documents proving their payment of land use levy, they shall be entitled to the land-related compensation under Clause 3 Article 8 of this Decree.

Article 11. Land-related compensation upon the State’s recovery of residential land

1. For households, individuals, people of Vietnamese origin residing abroad and economic organizations that are using residential land or owning houses associated with land use rights in Vietnam, if fully satisfying the condition for receiving compensation specified in Clause 1 and Clause 2 Article 95 of the Land Law or Article 5 of this Decree upon land recovery by the State, they are entitled to compensation in residential land or houses or monetary compensation or in land with use purposes different from those of the recovered land.

2. For households, individuals, people of Vietnamese origin residing abroad that are using residential land or owning houses associated with land use rights in Vietnam, upon land recovery by the State, if fully satisfying the condition for receiving land-related compensation, to comply with the following provisions:

a) In case the entire area of residential land is recovered or the remaining residential land area of the land parcel after recovery is smaller than the minimum area specified by the provincial-level People’s Committee under Clause 2 Article 220 of the Land Law while households or individuals have no other residential land or houses in the commune, ward or township where the land is recovered, they are entitled to compensation in residential land or houses for resettlement;

b) In case the entire area of residential land is recovered or the remaining residential land area of the land parcel after recovery is smaller than the minimum area specified by the provincial-level People’s Committee under Clause 2 Article 220 of the Land Law while households or individuals have other residential land or houses in the commune, ward or township where the land is recovered, they are entitled to compensation in money, residential land, houses or other land if the locality has residential land or house funds.

Section 2

 COMPENSATION RELATED TO AGRICULTURAL LAND, NON-AGRICULTURAL LAND OTHER THAN RESIDENTIAL LAND

Article 12. Land-related compensation for households and individuals currently using land as agricultural land

1. Cases using land without land use rights documents but fully satisfying conditions for compensation defined in Clause 1 Article 5 of this Decree shall be entitled to land-related compensation for the to-be-recovered agricultural land area, which, however, must not exceed the agricultural land allocation quota applicable to individuals as specified in Article 176 of the Land Law.

2. Cases using land that committed violations of the land law before July 1, 2014 but fully satisfying conditions for compensation defined in Clause 2 Article 5 of this Decree shall be entitled to compensation for the to-be-recovered agricultural land area, which, however, must not exceed the agricultural land allocation quota applicable to individuals as specified in Article 176 of the Land Law.

For self-reclaimed agricultural land areas stably used, the land-related compensation shall be based on the agricultural land allocation quota defined by provincial-level People's Committees.

3. Cases using land allocated ultra vires before July 1, 2014 but fully satisfying conditions for compensation defined in Clause 3 Article 5 of this Decree shall be entitled to compensation for the to-be-recovered agricultural land area, which, however, must not exceed the agricultural land allocation quota applicable to individuals as specified in Article 176 of the Land Law.

4. For agricultural land areas used stably before July 1, 2004, of which users are households or individuals directly engaged in agricultural production but are ineligible for being granted certificates of land use rights, the compensation shall be as follows:

a) For cases of land use without land use rights documents, if the recovered land area exceeds the land area compensated specified in Clause 1 of this Article, the compensated land area shall be equal to the actual recovered land area;

b) For cases of land use with violations of the land law, if the recovered land area exceeds the land area compensated specified in Clause 2 of this Article, the support for the remaining recovered land area shall be considered in accordance with Clause 7 of this Article;

c) For cases of use of land allocated ultra vires, if the recovered land area exceeds the land area compensated specified in Clause 3 of this Article, the support for the remaining recovered land area shall be considered in accordance with Clause 7 of this Article.

5. For agricultural land areas acquired through the transfer of land use rights in excess of the law-specified quotas before July 1, 2014, the compensation and support shall be as follows:

a) In case of acquiring land use rights of land users in the cases specified in Clause 2 Article 95 of the Land Law, the compensation shall be made based on the actual recovered land area;

b) In case of acquiring land use rights of land users in the cases other than those specified in Clause 2 Article 95 of the Land Law, the compensation and support shall be considered based on the origin of land use by the transferors for specific cases in accordance with Clauses 1, 2, 3 and 4 of this Article.

6. For agricultural land currently used by households and individuals due to land allocation or land-use rights recognition by the State or acquisition of land use rights under the law, the land use period used for calculation of compensation shall be based on the land use term prescribed at Point a Clause 1 Article 172 of the Land Law without deduction of the previous land use period.

7. The remaining area of the land parcel recovered but not subject to land-related compensation as defined in Clauses 1, 2, 3, 4 and 5 of this Article, provincial-level People's Committees shall, based on the practical conditions in their localities, decide on other supports for each specific project.

Article 13. Compensation related to non-agricultural land other than residential land upon land recovery by the State

1. Households, individuals currently using land for non-agricultural production and business, commercial or service purposes before July 01, 2014 without land use rights documents but fully satisfying conditions for compensation defined in Clause 1 Article 5 of this Decree shall be entitled to compensation for the used land area to be recovered; the form of land use applied for calculation of compensation money shall be the same as the form of land allocation by the State with land use levy and long, stable land use period;

2. Households, individuals currently using non-agricultural land other than residential land before July 01, 2014, committing violations of the land law but fully satisfying conditions for compensation defined in Clause 2 Article 5 of this Decree shall be entitled to land-related compensation for the used land area to be recovered; the form of land use applied for calculation of compensation money shall be the same as the form of land allocation by the State with land use levy and long, stable land use period.

3. For households and individuals that currently use non-agricultural land other than residential land allocated ultra vires or use land from purchase, liquidation or distribution of houses and construction works attached to land in contravention of regulations before the effective date of the Land Law, and fully satisfy conditions for compensation defined in Clause 3 Article 5 of this Decree, the land-related compensation shall comply with the following provisions:

a) For the land has been stably used since before October 15, 1993, the land-related compensation shall comply with Point c Clause 2 Article 8 of this Decree;

b) For the land has been stably used in the period from October 15, 1993, to before July 1, 2014, the land-related compensation shall comply with Point c Clause 3 Article 8 of this Decree;

c) In case the land has been allocated in the period from July 1, 2014, to before the effective date of the Land Law, and the land users possess documents proving their payment of land use levy, they shall be entitled to the land-related compensation under Point c Clause 3 Article 8 of this Decree.

4. Land-related compensation applicable to households and individuals using non-agricultural land other than residential land with definite use period as prescribed in Clause 1 Article 99 of the Land Law shall comply with the following provisions:

a) For cases of compensation in land with the same land use purpose of the type of recovered land, the use term of the compensated land is the remaining use term of the recovered land. In case the land users need to increase the land use term, the land use term shall be determined in accordance with Article 172 of the Land Law and the land users must pay land use levy and land rental for the increased term compared to the remaining land use term of the recovered land;

b) In case of monetary compensation, the determination of compensation amount shall comply with Clause 7 of this Article;

c) The compensation in land with use purposes different from those of the recovered land or in houses shall comply with Article 4 of this Decree.

5. In case households and individuals are entitled to land-related compensation under Clause 2 Article 99 of the Land Law, the compensation shall comply with Clause 4 of this Article.

6. In case land users are entitled to land-related compensation under Article 100 of the Land Law, the following provisions shall apply:

a) Land-related compensation shall be carried out for cases of recovery of the project's whole land area or cases of the remaining area after recovery not eligible for the continuation of the project and shall comply with Point a Clause 4 of this Article;

b) In case of monetary compensation, the determination of compensation amount shall comply with Clause 7 of this Article.

7. If persons currently using non-agricultural land other than residential land with definite use period compensated in money as defined in this Article:

In which:

Tbt: Compensation amount;

G: Specific land price at the time of approval of compensation, support and resettlement plan;

S: Recovered land area;

T1: Land use term;

T2: Remaining land use term: Equal (=) the land use term minus (-) land use period calculated up to the time of approval of compensation, support and resettlement plan.

8. Households or individuals currently using land for trading and services, land for non-agricultural production establishments or other non-agricultural land with long and stable use term and eligible for compensation as prescribed upon land recovery by the State, shall be entitled to compensation according to the to-be-recovered land type as defined in Clause 4 Article 171 of the Land Law.

9. The remaining area of the land parcel recovered but not subject to land-related compensation as defined in Clauses 1, 2 and 3 of this Article, provincial-level People's Committees shall, based on the actual situation in their localities, decide on other supports for each specific project.

Section 3

 COMPENSATION FOR ASSET DAMAGE AND REMAINING LAND INVESTMENT COSTS

Article 14. Compensation for houses and construction works attached to land upon land recovery by the State

1. The compensation for houses and other construction works prescribed at Point b Clause 2 Article 102 of the Land Law must comply with the following provisions:

a) The level of compensation for houses and construction works equals the total of the current value of damaged houses and construction works and the amount calculated in percentage of the current value of those houses and construction works.

The current value of those houses and construction works shall be determined under Point b of this Clause.

The amount calculated in percentage of the current value of houses and construction works shall be prescribed by provincial-level People’s Committees, but the level of compensation must not exceed 100% of the value of new construction of houses and construction works with technical standards equivalent to those of damaged houses and construction works;

b) The current value of a damaged house or construction work shall be determined according to the following formula:

In which:

Tgt: Current value of damaged house or construction work;

G1: Value of new construction of damaged house or construction work with equivalent technical standards in accordance with the law on construction;

T: Depreciation time applicable to damaged house or construction  work;

T1: In-use duration of damaged house or construction work.

c) When part of a house or another construction work is dismantled or demolished and the remaining part still exists and can be used, compensation shall be made for the value of the dismantled part of the house or construction work and for the cost of repair and completion of the remaining part up to the equivalent technical standards of the house or construction work prior to dismantlement or demolition;

d) For houses and construction works failing to meet technical standards prescribed by specialized law, provincial-level People’s Committees shall specify levels of compensation suitable to local practical conditions.

2. In case houses, other construction works, technical infrastructure works, social infrastructure works, and other assets are public assets, after dismantling or demolishing the houses, works, or assets specified in Clause 2, Clause 3 Article 102 of the Land Law, the recovered supplies, materials, and assets that can still be used (if any) will be sold.

Units or organizations in charge of compensation, support and resettlement shall sell the recovered supplies, materials, and assets defined in this Clause; such sale shall be the same as that of supplies, materials recovered from liquidation of public assets at state agencies in accordance with the law on management and use of public assets. The proceeds from the sale of recovered supplies, materials and assets after deducting sale-related expenses shall be remitted to the local state budget.

Article 15. Compensation and support for relocation of graves upon land recovery by the State

1. Provincial-level People's Committees and district-level People's Committees shall be responsible for arranging land in cemeteries according to master plans to relocate graves upon land recovery.

2. For graves within the recovered land subject to relocation, the following costs shall be compensated: Costs of digging, exhumation, relocation and new construction and other directly related reasonable costs for relocation of graves to the new locations in the cemeteries in accordance with the localities’ master plans; in case of self-arrangement of moving graves outside the arranged area, financial support shall be provided.

In case urban districts, cities, towns of centrally run cities, provincial cities and towns having land to be recovered do not have land area in their cemeteries, provincial-level People's Committees shall be review land area in other district-level administrative units for arrangement of relocation of graves, define support policies to encourage cremation, storage of ashes at columbaria to practice a civilized lifestyle, ensure economical, effective, sustainable land use, and contribute to environmental protection.

Provincial-level People’s Committees shall specify levels of compensation and support defined in this Clause suitable to local customs and practical conditions.

3. In case graves within the recovered land area must be relocated without relatives carrying out the relocation, the unit or organization in charge of compensation, support and resettlement shall coordinate with the commune-level People's Committee of the locality where the graves to be relocated are located in implementing the procedures for relocating graves according to local customs and practices; the relocation costs shall be included in the funds for compensation, support and resettlement upon land recovery by the State.

Article 16. Compensation of expenses for renovation and repair of existing houses for users of state-owned houses subject to land recovery and dismantlement

Users of state-owned houses (rented or self-managed) subject to land recovery and dismantlement are not entitled to compensation for the area of state-owned houses and the unlawfully expanded area but are entitled to compensation for the cost of innovation, repair and upgrading. The level of compensation shall be defined by provincial-level People’s Committees.

Article 17. Compensation for remaining land investment costs upon land recovery by the State

1. The remaining land investment cost defined in Clause 2 Article 107 of the Land Law are the costs that has been invested in land by a land user under Clause 7 Article 3 of the Land Law.

2. Conditions for determination of remaining investment costs:

a) Having dossiers and documents proving investments on land;

b) For remaining investment costs without supporting dossiers and documents, provincial-level People’s Committees shall, based on local practical conditions, prescribed the determination thereof.

3. Dossiers and documents proving investments on land defined at Point a Clause 2 of this Article must be one of the following documents:

a) Documents or contracts on hire of labor for, or payment upon completion of, ground leveling and fill-up or elevation, for land allocated or leased by the State, improvement of soil quality, prevention of erosion, building or reinforcement of ground base for use as production and business ground;

b) Contracts and liquidated contracts; invoices and payment receipts for each land investment expense prescribed at Point a of this Clause;

c) Other documents and contracts related to land investment made at the time of investment.

4. The remaining land investment costs other than cases defined in Clause 6 of this Article shall be determined as follows:

In which:

P: Remaining land investment costs;

P1: Ground fill-up and leveling cost:

P2: Costs of increasing soil fertility, reducing acidity and salinity and preventing soil erosion, for land used for agricultural production;

P3: Costs of reinforcing bearing capacity and prevent vibration and subsidence, for land used as production and business ground;

P4: Other related costs invested on land in conformity with the land use purpose;

The costs shall be determined based on the dossiers provided by the persons whose land is recovered.

T1: Land use term;

T2: Remaining land use term.

In case the time of investment on land is later than the time of land allocation or lease by the State, the land use term (T1) shall be counted from the time of investment on land.

5. In case a person whose land is recovered does not have one of the documents prescribed in Clause 3 of this Article but has actually made investment on land shall be entitled to compensation for remaining land investment costs in accordance with Point b Clause 2 of this Article.

6. The determination of remaining land investment costs for cases of making advance of the funds for compensation, support and resettlement without full deduction from the land use levy or land rental payable as defined at Point d Clause 2 Article 107 of the Land Law and in case of land lease with annual payment of land rental with advance payment of land rental for several years but no use of the period under advance payment of land rental shall comply with law regulations on collection of land use levy, land rental.

Article 18. Compensation and support for damage to land belonging to safety corridors of works, protection areas and safety belts when building works or setting up areas with safety corridors

1. Compensation for damage due to limited use of land for land belonging to safety corridors of works, protection areas and safety belts defined in Article 106 of the Land Law shall be carried out as follows:

a) For change from residential land to non-agricultural land other than residential land or from residential land to agricultural land, the level of compensation shall be determined as follows:

Tbt = (G1 - G2) x S

In which:

Tbt: Compensation money;

G1: Average price of a square meter of residential land;

G2: Average price of a square meter of non-agricultural land other than residential land or of agricultural land;

S: Land area subject to change of use purpose;

b) For change from non-agricultural land other than residential land into agricultural land, the level of compensation shall be determined as follows:

Tbt = (G3 - G4) x S

In which:

Tbt: Compensation money;

G3: Average price of a square meter of non-agricultural land other than residential land;

G4: Average price of a square meter of agricultural land;

S: Land area subject to change of use purpose.

c) In case of not causing change in land use purpose but limiting land use capacity, the level of compensation shall be specified by provincial-level People’s Committees based on local practical conditions.

2. The compensation applicable to houses, other construction works and land-attached assets belonging to the safety corridor of such work or protection area or safety belt of such area suffering damage due to clearance shall be based on their level of damage according to regulations.

3. In case the safety corridor of a work or protection area or safety belt of an area occupies a space accounting for over 70% of the area of the land parcel accommodating a house or construction work, the remaining area is also entitled to compensation according to Clauses 1 and 2 of this Article if the remaining area is smaller than the minimum area specified by the provincial-level People’s Committee under Clause 2 Article 220 of the Land Law, for residential land parcel, or does not fully meet conditions for work construction in accordance with specialized law, for land parcel with construction works.

4. In cases residential land with attached-land houses belonging to the safety corridors of works, protection areas and safety belts when building works or setting up areas with safety corridors requires relocation under the competent state agencies, addition to receipt of compensation defined in Clause 1 of this Article, land users and owners of land-attached houses shall be, upon demand, arranged the resettlement, receive the compensation for moving costs and support for stabilization of livelihood and production.

Section 4

 SUPPORT AND ARRANGEMENT OF RESETTLEMENT

Article 19. Support for stabilization of livelihood upon land recovery by the State

1. Households and individuals currently using agricultural land who fully meet the conditions for land-related compensation shall receive support for stabilization of livelihood as follows:

a) If between 30% and 70% of the currently used area of agricultural land is recovered, support shall be provided for 6 months in case relocation is not required, and for 12 months in case relocation is required. The period of support may be up to 24 months in case of relocation to regions with difficult or extremely difficult socio-economic conditions. If over 70% of the currently used area of agricultural land is recovered, support shall be provided for 12 months if relocation is not required and for 24 months if relocation is required. The period of support may be up to 36 months in case of relocation to regions with difficult or extremely difficult socio-economic conditions;

b) The recovered agricultural land area used for determination of support of stabilization of livelihood prescribed at Point a of this Clause shall be the area in the commune, ward or township with the land to be recovered at the time the decision on approval of compensation, support and resettlement plan is issued and determined based on each land recovery project of a competent People’s Committee without accumulation of agricultural land area recovered from previous land recovery projects;

c) The level of support per registered household member prescribed at Points a and b of this Clause shall be calculated in money equivalent to 30 kilos of rice a month at the average local price at the time of support.

2. In case households and individuals currently using land specified in Clause 1 of this Article have less than 30% of the area of agricultural land recovered; households and individuals currently using land do not fully meet the conditions for land-related compensation or currently use land received through contractual allocation for use for agricultural, forestry, aquaculture, or salt making purposes from state-owned agricultural or forest farms or agricultural and forestry companies transformed from state-owned agricultural and forestry farms, agricultural production corporations or agricultural cooperatives and have land allocation contracts, provincial-level People's Committees shall decide on the level and time of support and periodically pay support money suitable to specific cases but not exceeding the support level specified in Clause 1 of this Article.

Article 20. Support for stabilization of production and business upon land recovery by the State

The support for stabilization of production and business upon land recovery by the State under Point b, Clause 1, Article 108 of the Land Law must comply with the following provisions:

1. Beneficiaries of support for stabilization of production and business

a) Economic organizations, households and individuals engaged in production and business and foreign-invested economic organizations having to stop production and business and fully meet conditions for land-related compensation are entitled to support for production and business stabilization;

b) Households and individuals currently using land through contractual allocation for use for agricultural, forestry, aquaculture or salt making purposes being subjects prescribed in Clause 2 Article 19 of this Decree shall be entitled to support for stabilization of production.

2. Conditions for support for stabilization of production and business

a) For households and individuals, economic organizations and foreign-invested economic organizations eligible for land-related compensation;

b) For households and individuals currently using land through contractual allocation defined in Clause 2 Article 19 of this Decree, land allocation contracts are required.

3. The support for stabilizing production and business must comply with the following provisions:

a) Households and individuals having agricultural land recovered are entitled to support for stabilization of production and business,  covering support of plant varieties and animal breeds for agricultural production, agricultural and forestry extension services, plant protection and veterinary services, cultivation and animal breeding techniques and professional techniques for production, business and industrial and commercial services;

b) Economic organizations, households and individuals engaged in production and business and foreign-invested economic organizations specified in Clause 1 of this Article are entitled to support in money for stabilization of production and business which does not exceed 30% of the after-tax income of one year being the average of the last three years.

The after-tax income shall be on the income after payment for personal income tax and enterprise income tax in accordance with of the law on personal income tax and the law on enterprise income tax.

4. Employees hired under labor contracts by economic organizations, production and business households and individuals or foreign-invested economic organizations specified in Clause 1 of this Article are entitled to support of severance allowance in accordance with the labor law for 6 months at most.

5. For households and individuals currently using land through contractual allocation for use for agricultural, forestry, aquaculture or salt making purposes from state-owned agricultural or forest farms or agricultural and forestry companies transformed from state-owned agricultural and forestry farms, agricultural production corporations or agricultural cooperatives and having land allocation contracts, provincial-level People's Committees shall decide on the level of support for stabilization of production suitable to each project.

6. Provincial-level People’s Committees shall decide on the level and time of support and periodically pay support money suitable to local practical conditions.

Article 21. Support of relocation of livestock; support for dismantlement, demolition and relocation of land-attached assets that are construction works’ items constructed under definite-term construction permits in accordance with the construction law and, by the time of land recovery, such construction permits have expired

1. Provincial-level People's Committees shall, based on local practical conditions, shall prescribe beneficiaries of, measures for, amount of support for relocation of each type of livestock upon land recovery by the State to support livestock owners when they have to relocate their livestock.

2. For land-attached assets that are construction works’ items constructed under definite-term construction permits in accordance with the construction law and, by the time of land recovery, such construction permits have expired, their owners shall not be entitled to compensation but shall receive the support for dismantlement, demolition and relocation.

Provincial-level People's Committees shall, based on local practical conditions, define beneficiaries of, measures for, amount of support for dismantlement, demolition and relocation for owners of works in conformity with specific cases.

Article 22. Support for training, occupation change and job seeking when the State recovers land of households and individuals

1. Individuals directly engaged in agricultural production that are eligible for the support for training, occupation change and job seeking as defined at Point a Clause 1 Article 109 of the Land Law are those currently using agricultural land, earning income from agricultural production on such land at the time of approval of compensation, support and resettlement plans and other than the following cases:

a) Cadres; civil servants; public employees; in-service officers; professional soldiers; civil servants, workers and public employees of the national defense forces; officers, non-commissioned officers and workers of the public security forces; and people engaged in cipher work and people performing other jobs in cipher organizations who are salaried by the state budget;

b) Pensioners;

c) Persons who have stopped working due to loss of work capacity or quit their jobs and are entitled to monthly social insurance allowances;

d) Employees with indefinite-term labor contracts.

2. Households directly engaged in agricultural production that are eligible for the support for training, occupation change and job seeking as defined at Point a Clause 1 Article 109 of the Land Law are those currently using agricultural land with at least one member (including members arising after the time of land use) earning income from agricultural production on such land at the time of approval of compensation, support and resettlement plans and other than the cases defined at Points a, b, c and d Clause 1 of this Article.

3. The level of support for training, occupation change and job seeking specified in Article 109 of the Land Law shall be defined by provincial-level People's Committees, based on local practical conditions, but must not exceed 5 times the price of agricultural land of the same type specified in the localities’ land price lists for the entire to-be-recovered agricultural land area, which, however, must not exceed the local agricultural land allocation quota as specified in Article 176 of the Land Law.

4. For households and individuals using land contracted for use, households and individuals allocated gardens under contract using land for planting, garden care, and harvesting that are beneficiaries of support for training, occupation change and job seeking defined at Point c and Point d Clause 1 Article 109 of the Land Law, land allocation contracts are required.

Article 23. Support for resettlement upon land recovery by the State

1. Households, individuals, people of Vietnamese origin residing abroad that fully meet conditions for support for resettlement as defined in Clause 8 Article 111 of the Land Law and wish to arrange their accommodations by themselves shall receive the support for arrangement of accommodations, addition to land-related compensation in money.

2. Provincial-level People’s Committees shall, based on the area of recovered residential land, the number of household members and local practical conditions, prescribe appropriately levels of support defined in Clause 1 of this Article.

Article 24. Resettlement arrangement

1. Minimum resettlement compensation level defined in Clause 8, Article 111 of the Land Law shall be detailed as follows:

a) The minimum resettlement compensation level shall be determined in residential land and houses, in houses or in money in order to suit the needs of resettled persons;

b) In case the minimum resettlement compensation level is determined in residential land and houses, the area of residential land for resettlement must not be smaller than the minimum area defined by provincial-level People's Committees as specified in Clause 2 Article 220 of the Land Law and the area of the resettlement house must not be smaller than the minimum apartment area prescribed by the housing law.

In case the minimum resettlement compensation level is determined in houses, the area of the resettlement house must not be smaller than the minimum apartment area prescribed by the housing law.

In case the minimum resettlement compensation level is determined in money, the amount for the minimum resettlement compensation level is equivalent to the value of the minimum resettlement compensation level in residential land and houses in the resettlement place;

c) Pursuant to Points a and b of this Clause and based on local practical conditions, provincial-level People’s Committees shall determine minimum resettlement compensation levels in residential land and houses, in houses and in money.

2. Users of state-owned houses subject to land recovery and house dismantlement have no accommodation else in the districts where the land is recovered are entitled to rent of houses in resettlement places; the house rental rate is the one applicable to state-owned houses; houses rented in resettlement places may be sold by the State to current tenants in accordance with housing law concerning sale of state-owned houses to current tenants; if the users of houses subject to land recovery have a need and the localities have land or houses for resettlement, commercial houses, social houses, they shall be considered for residential land allocation with land use levy payment or house sale; persons arranging new accommodation themselves shall be supported in cash.

Provincial-level People's Committees shall define the support for house lease, residential land allocation, house sales, monetary support for self-arrangement of accommodations defined in this Clause.

3. In case the implementation of projects or purposes for national defense, security, transportation, irrigation, technical infrastructure, social infrastructure requires recovery of residential land in a land parcel with houses, and the persons whose land is recovered wish on-spot resettlement through exchange of the location of residential land to the back in the remaining agricultural land area of ​​the land parcel after recovery, the resettlement arrangement shall be carried out as follows:

a) Arrangement of on-spot resettlement by permission to shift from part of agricultural land area to residential land within the residential land allocation quota prescribed in Clause 2 Article 195 and Clause 2 Article 196 of the Land Law;

b) Exemption from land use levy when shifting from agricultural land to residential land upon arrangement of resettlement as prescribed at Point a of this Clause with the area equal to the recovered residential land area in case the person whose land is recovered agrees to the plan for compensation of agricultural land for the recovered land area.

4. The funds for land and houses for resettlement arrangement shall comply with the following provisions:

a) Units or organizations in charge of compensation, support and resettlement shall implement resettlement projects or acquire use rights of residential land, commercial houses, social houses for arrangement of resettlement for cases specified in Article 111 of the Land Law;

b) The funds for implementing resettlement projects or acquiring the use rights of residential land, commercial houses, social houses as prescribed at Point a of this Clause shall be advanced from the state budget, the land development funds or the development investment funds, other entrusted financial funds, or from project owners who voluntarily advance compensation, support and resettlement money;

c) The preparation, appraisal, approval, acceptance and finalization of resettlement projects; appraisal and approval of resettlement project construction designs shall comply with the law on housing, the law on construction, the law on public investment and other relevant laws;

d) The purchase of commercial houses, social houses for arrangement of resettlement shall comply with the law on housing and other relevant laws.

Section 5

 ARRANGEMENT OF FUNDS FOR, AND PAYMENT OF, COMPENSATION, SUPPORT AND RESETTLEMENT

Article 25. Payment of compensation, support and resettlement money

1. The deduction of the amount of unfulfilled land-related financial obligations from the compensation amount prescribed in Clause 6, Article 94 of the Land Law must comply with the following provisions:

a) The amount of unfulfilled land-related financial obligations includes land use levy and land rental payable to the State and late-payment amount (if any) which have not been paid by the time of approval of compensation, support and resettlement plan;

b) The amount of unfulfilled financial obligations prescribed at Point a of this Clause shall be determined in accordance with the law on collection of land use levy and land rental.

In case the amount of unfulfilled financial obligations by the time of issuance of decision on approval of compensation, support and resettlement plan is larger than the compensation amount, the household or individual concerned may owe such difference. After having the compensation amount deducted from the amount for receiving residential land or for buying a house in the resettlement area, if the remaining amount is smaller than the amount of unfulfilled financial obligations, the household or individual that gets resettlement arrangement may owe such difference;

c) The compensation money from which the amount of unfulfilled financial obligations shall be deducted includes the amounts of compensation for land and compensation for remaining land investment costs (if any).

Amounts of compensation for the relocation cost, for damaged assets and for suspended production and business and support amounts shall not be deducted to pay the amount of unfulfilled land-related financial obligations.

2. In case of compensation by allocation of new land, residential land and resettlement houses, or resettlement houses, any arising difference in value shall be paid in money in accordance with the following provisions:

a) If the amount of land-related compensation is larger than the amount of residential land and houses or of houses in the resettlement area, the resettled person is entitled to receive such difference;

b) If the amount of land-related compensation is smaller than the amount of residential land and houses or of resettlement houses, the person entitled to resettlement arrangement shall pay such difference, except the case prescribed in Clause 1, Article 24 of this Decree.

3. When determining the amount of land-related compensation received by the persons whose land is recovered in accordance with this Decree, the land use levy or land rental payable must be deducted as in cases of grant of certificates of land use rights at the time of approval of compensation, support and resettlement plans.

4. The division of compensation and support money for persons sharing land use rights and land-attached assets upon

land recovery by the State shall be carried out under their agreement in accordance with the civil law.

5. In case the to-be-recovered land and assets are disputed and the settlement of disputes is not completed, compensation and support amounts shall be deposited into deposit accounts with demand interest rates that are opened by units or organizations in charge of compensation, support and resettlement at commercial banks in which the State holds dominant shares. The payment shall be made for the land use rights holders and asset owners after the competent state agencies complete the handling of disputes.

Article 26. Owning of land use levy in cases of allocation of resettlement land

1. Subjects eligible for owning of land use levy defined in Clause 3 Article 111 of the Land Law are persons entitled to resettlement arrangement whose the amount of land-related compensation is smaller than the land use levy payable when they are allocated resettlement land and that wish own the land use levy and commit to hand over grounds on schedule.

2. Land price for calculation of land use levy debt shall be land price determined according to land price list at the time of approval of compensation, support and resettlement plan.

Upon payment of land use levy debt, the land users shall pay the debt according to the amount of land use levy debt recorded on the certificates of land use rights.

3. The amount of land use levy owed by households and individuals prescribed in Clause 1 of this Article shall be equal to the difference between the land use levy payable when households and individuals are allocated resettlement land minus (-) the value of land-related compensation.

Subjects eligible for resettlement support with the land use levy payable greater than the minimum resettlement compensation level shall be eligible to own the larger land use levy payable.

4. Households and individuals eligible to own the land use levy payable as prescribed in Clause 1 of this Article must pay the full outstanding land use levy before converting, transferring, donating land use rights, mortgaging land use rights or contributing land use rights as capital. For cases of inheritance or donation of land use rights in accordance with law regulations without full payment of outstanding land use levy, the heirs or the donees may continued to own their land use levy if they are certified by commune-level People’s Committees to be members of poor households or households living just above the poverty line.

5. The order and procedures for recording, paying, and writing off land use levy debt for households and individuals who are entitled to own land use levy as prescribed in Clause 1 of this Article shall comply with law regulations on collection of land use levy and land rental.

Article 27. Expenses for the organization of compensation, support and resettlement

1. An unit or organization in charge of compensation, support and resettlement shall estimate expenses for the organization of compensation, support and resettlement for each project in accordance with the following provisions:

a) Expenditures for which norms, criteria and unit prices have been prescribed by competent state agencies must comply with current regulations;

b) Expenditures for which norms, criteria and unit prices have not been prescribed, expenses shall be estimated based on the characteristics of each project and local practical conditions;

c) Expenses for document printing, stationery, petrol, logistics and the managerial apparatus shall be estimated according to the actual demand of each project.

2. Agencies competent to approve plans on compensation, support and resettlement shall decide to approve the expenses for the organization of compensation, support and resettlement.

3. In case of land recovery enforcement, the units or organizations in charge of compensation, support and resettlement shall estimate funds for the organization of land recovery enforcement for submission to state agencies competent to approve plans on compensation, support and resettlement, for decision. Funds for the organization of land recovery enforcement shall be arranged as follows:

a) For land allocation without land use levy and land allocation or lease with land use levy or land rental exemption, these funds shall be arranged and included in the project’s investment capital;

b) For land recovery by the State for formation of clean land fund for allocation and lease through auction, these funds shall be advanced from the land development fund;

c) In case investors voluntarily advance the compensation, support and resettlement money, these funds shall be deducted from payable land use levy or land rental.

4. Expenditure contents for the organization of compensation, support and resettlement defined in Clause 1 of this Article include:

a) Expenses for organizing meetings with persons having land and owners of assets in the recovered land area to disseminate and propagate policies and laws on compensation, support and resettlement upon land recovery by the State and receive opinions, mobilize persons whose land is recovered and related owners of assets to enforce land recovery decisions for project implementation;

b) Expenses for investigation, survey, recording of the status quo, measurement, inventory, making of statistics and classification of the area of the recovered land; and determining the origin of the recovered land and land-attached assets, including: Distribute declaration forms, guide the declaration of persons having land and owners of assets; carry out cadastral measurement of land parcels for land parcels in areas where there are no cadastral maps to serve compensation and ground clearance; measure and determine the actual area of ​​land parcels within the boundaries of the land to be recovered for project implementation (if any) of each person whose land is recovered as a basis for compensation, support and resettlement upon land recovery by the State in case of re-measurement; inventory of the number of houses, structures, crops, livestock and other assets damaged upon land recovery by the State of asset owners; check and compare the declaration form with the results of inventory and determination of the extent of damage to each person whose land is recovered, owner of assets; calculate the value of damage to land, houses, structures, crops, livestock and other assets, expenses of publication in newspapers and broadcasting on radio or television;

c) Expenses for preparing, appraising, approving, and publicizing compensation, support and resettlement plans, from the stage of calculating and determining compensation and support levels to the stage of approving the plans and publicly announcing the compensation, support, and resettlement plans;

d) Expenses for payment of compensation, support and resettlement money under plans on compensation, support and resettlement approved by competent state agencies in accordance with provisions;

dd) Expenses for guiding the implementation and resolving difficulties in organizing the implementation of plans on compensation, support and resettlement approved by competent state agencies in accordance with provisions;

e) Expenses for renting office, renting and purchasing machinery and equipment to carry out compensation, support and resettlement work of the units or organizations in charge of compensation and appraisal agencies;

g) Expenses for printing, photocopying documents, stationery, communication (post, telephone), and petrol;

h) Expenses for hiring workers to carry out compensation, support and resettlement work (if any). The hiring of workers shall be decided by the heads of units or organizations in charge of compensation, support and resettlement, stipulated in the internal expenditure regulations and can only be implemented when the units or organizations in charge of compensation, support and resettlement do not have enough personnel to perform the work and the hired workers must not perform tasks overlapping with those carried out by the personnel of the units or organizations in charge of compensation, support and resettlement;

i) Other expenditure contents directly related to the organization of compensation, support and resettlement.

5. Expenditure contents for the organization of inventory enforcement and land recovery enforcement:

a) Expenses for notifying, propagating and mobilizing subjects to implement decisions on inventory enforcement and decisions on land recovery enforcement

b) Expenses for purchasing raw materials, fuel, renting vehicles, protective equipment, medical equipment, fire prevention equipment, other necessary equipment and means to serve the implementation of inventory enforcement and land recovery enforcement;

c) Expenses for the organization of enforcement of decisions on inventory enforcement and land recovery enforcement;

d) Expenses for sealing, breaking, dismantling, and transporting assets; moving the persons subject to enforcement and related persons out of the enforcement area; expenses for renting location, labor, means of preserving assets, and other actual legal costs directly serving the preservation of assets upon implementation of land recovery enforcement in case the asset owners fail to make payment;

dd) Expenses for filming and photography to serve the implementation of land recovery enforcement and inventory enforcement;

e) Expenses for land re-occupation prevention and protection after organization of land recovery enforcement of the land parcel subject to recovery enforcement until the completion of ground clearance;

g) Other expenditure contents directly related to the organization of implementation of land recovery enforcement and inventory enforcement.

6. Expenses for salaries, salary-based contributions and salary-based allowances according to regimes of units or organizations in charge of compensation, support and resettlement concerning the organization of compensation, support, resettlement and land recovery enforcement and inventory enforcement according to the financial mechanism applicable to such organizations.

Expenses for salaries and salary-based contributions shall be determined in accordance with current law regulations.

7. The preparation, approval of estimates, use and finalization of the funds for organization of compensation, support, resettlement and land recovery enforcement and inventory enforcement shall comply with the law on budget and the law on public investment.

8. Provincial-level People’s Committees shall, based on local practical conditions, prescribe the level of expenditure for the organization of compensation, support and resettlement; in case the localities have not yet defined such level of expenditure, units or organizations in charge of compensation, support and resettlement shall prepare an estimate and finalize the funds for organization of compensation, support and resettlement for each project according to the norms, criteria and unit prices prescribed by competent state agencies, and submit it to the competent agencies competent to approve the compensation, support and resettlement plans for decision.

Article 28. Funds for compensation, support and resettlement

1. Funds for compensation, support and resettlement are defined in Clause 1 Article 94 of the Land Law. The determination of funds for compensation, support and resettlement must conform with plans on compensation, support and resettlement approved by competent authorities.

2. Funds for compensation, support and resettlement upon land recovery by the State for project implementation must comply with the following provisions:

a) Funds for compensation, support and resettlement shall be included in the total investment of the project;

b) Ministries and sectors shall ensure funds for compensation, support and resettlement for investment projects which are implemented by such ministries and sectors and whose investment is decided by the National Assembly or approved and decided by the Prime Minister, and for projects for which they act as project owners or decide the investment;

c) Provincial-level People’s Committees shall ensure funds for compensation, support and resettlement for projects decided by provincial-level People’s Councils and projects that are defined at Point b of this Clause but assigned the provincial-level People’s Committees to arrange the funds for compensation, support and resettlement in accordance with law;

d) Project owners that voluntarily advance compensation, support and resettlement money to the units or organizations in charge of compensation, support and resettlement shall be responsible for ensuring funds for compensation, support and resettlement.

Chapter III

IMPLEMENTATION PROVISIONS

Article 29. Responsibility for organization of compensation, support and resettlement implementation

1. Ministries, ministerial-level agencies, government-attached agencies, economic groups, corporations and public non-business units having investment projects with land to be recovered shall be responsible for coordinating with People’s Committees at all levels and units or organizations in charge of compensation, support and resettlement in the course of implementation; and ensuring funds for compensation, support and resettlement under this Decree.

2. Provincial-level People's Committees shall direct the organization of compensation, support and resettlement upon land recovery by the State in accordance with this Decree.

3. The Ministry of Natural Resources and Environment shall be responsible for examining and inspecting the implementation of compensation, support and resettlement upon land recovery in accordance with this Decree.

Article 30. Effect

1. This Decree takes effect on August 01, 2024.

2. The following Decrees cease to be effective from the effective date of this Decree:

a) Decree No. 47/2014/ND-CP dated May 15, 2014 of the Government, on compensation, support and resettlement upon land recovery by the State;

b) Decree No. 06/2020/ND-CP dated January 03, 2020 of the Government on amending and supplementing Article 17 of the Government’s Decree No. 47/2014/ND-CP dated May 15, 2014 on compensation, support and resettlement upon land recovery by the State.

3. To repeal a number of articles of concerned decrees

a) To repeal Article 4 of the Government’s Decree No. 01/2017/ND-CP dated January 06, 2017, amending and supplementing a number of decrees detailing the implementation of the Land Law;

b) To repeal Article 2 of the Government’s Decree No. 148/2020/ND-CP dated December 18, 2020, amending and supplementing a number of decrees detailing the implementation of the Land Law.

Article 31. Transitional provisions

1. For cases where a decision on land recovery has been issued in accordance with the land law before the effective date of this Decree but the competent state agency has not issued a decision on approval of compensation, support and resettlement plan, the compensation, support and resettlement shall continue to be implemented in accordance with this Decree.

2. For cases where both decision on land recovery and decision on approval of compensation, support and resettlement plan have been issued in accordance with the land law before the effective date of this Decree but such decisions have not been implemented, the approved compensation, support and resettlement plan shall continue to be applied; the handling of late payment of compensation shall comply with law regulations effective at the time the State issues the decision on land recovery.

3. For investment projects for which the framework policy on compensation, support and resettlement have been approved by the Prime Minister before the effective date of this Decree but the localities have not yet approved the compensation, support and resettlement plans, more favorable policies for persons whose land is recovered as determined in the Prime Minister's framework policy on compensation, support and resettlement and this Decree shall apply.

4. For investment projects for which specific policies on compensation, support and resettlement have been decided or defined by the Prime Minister before the effective date of this Decree but the localities have not yet approved the compensation, support and resettlement plans, more favorable policies for persons whose land is recovered as determined in the Prime Minister's decisions or regulations on specific policies and more favorable regulations of this Decree shall apply upon implementation of compensation, support and resettlement.

5. For cases where estimates of the funds for organization of compensation, support, resettlement and funds for land recovery enforcement and inventory enforcement have been approved by competent state agencies before the effective date of this Decree, law regulations on guiding the implementation of the 2013 Land Law concerning preparation of estimates, use and finalization of expenses for organization of compensation, support and resettlement for upon land recovery by the State shall apply.

Article 32. Implementation responsibility

1. Ministries and provincial-level People's Committees shall be responsible for guiding the implementation of the articles and clauses assigned in this Decree and reviewing their issued documents to amend, supplement or replace them in accordance with this Decree so that they take effect simultaneously with this Decree.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees at all levels, and other related organizations and individuals shall implement this Decree.

* All Appendices are not translated herein.