Decree 226/2025/ND-CP amending Decrees detail Land Law

DECREE

Amending and supplementing a number of articles of Decrees detailing the implementation of the Land Law

Pursuant to the Law No. 63/2025/QH15 on Organization of the Government;

Pursuant to the Law No. 72/2025/QH15 on Organization of Local Administration;

Pursuant to the Land Law No. 31/2024/QH15, which was amended and supplemented by the Laws No. 43/2024/QH15, 47/2024/QH15, 58/2024/QH15, Laws No. 71/2025/QH15, 84/2025/QH15, 93/2025/QH15 and 95/2025/QH15;

Pursuant to the Resolution No. 190/2025/QH15 of the National Assembly, providing regulations on the settlement of certain issues related to the reorganization of the state apparatus;

Pursuant to the Resolution No. 198/2025/QH15 of the National Assembly, on certain special mechanisms and policies for the development of the private sector;

Pursuant to the Resolution No. 206/2025/QH15 of the National Assembly on special mechanisms for handling of difficulties and obstacles caused by law regulations;

At the request of the Minister of Agriculture and Environment;

The Government promulgates the Decree amending and supplementing a number of articles of Decrees detailing the implementation of the Land Law.

Article 1. Amending and supplementing a number of articles of Decree No. 71/2024/ND-CP dated June 27, 2024 of the Government, on prescribing land prices

1. To amend and supplement Clause 1 Article 3 as follows:

“1. Transfer on the market means the transfer of land use rights or the transfer of land use rights and ownership of land-attached assets when procedures on taxes, charges and fees have been carried out at the tax agency, or registration of land information changes has been carried out at land registration office or a transfer contract between the owner of a real estate or commercial housing project and the customer has been signed in accordance with law regulations, except for the cases of contracts on prospective real estate sale and purchase.”.

2. To amend and supplement a number of points and clauses of Article 4 as follows:

a) To amend and supplement Points a and b, Clause 2 as follows:

“a) Input information for land valuation, including land prices in successful transactions in the market, winning prices in auctions of land use rights after financial obligations specified at Points a, b and c Clause 3 Article 158 of the Land Law are fulfilled;

b) Information specified at Point a of this Clause, which is collected from the following sources: National land database, national database on prices; land registration office; tax agency; unit or organization engaged in the auction of land use rights or properties; real estate transaction floors, real estate enterprises; information collected through investigation and survey.

Based on the collected information, to determine the general price level; the general price level is the arithmetic average of the collected land prices. The land valuation organization shall select land price information in order of priority for information close to the general price level;”.

b) To amend and supplement Clause 3 as follows:

“3. The selection of information about comparable parcels shall be carried out according to the following order of priority:

a) Having the closest distance to the land plot or land parcel that needs to be priced and is not limited by the administrative boundaries of commune level within provincial-level administrative units. In case of expanding the scope of information collection beyond the provincial-level administrative units, the land valuation organization must specifically explain the reason in the explanatory report on the development of the land price plan for the appraisal council for land prices for consideration and decision;

b) Sharing certain similarities in land price-affecting factors with the land parcel;

c) Information collected at the time closest to the time of land valuation.

In case there are many different sources of information at the same time, priority shall be given to selecting information sources in the following order: National land database, national database on prices; land registration office; tax agency; unit or organization engaged in the auction of land use rights or properties; real estate transaction floors, real estate enterprises; information collected through investigation and survey; in case the information is formed before August 1, 2024, information suitable to the actual situation regarding local land prices may be selected without basing on the order of priority mentioned at this Point;”.

c) To amend and supplement Point b Clause 4 as follows:

“b) In case where land-attached assets are perennial plants or planted forests

For perennial plants, the value of land-attached assets at the time of successful transfer or winning of auction of the land use rights shall be the exploitation value calculated based on income from harvesting the products corresponding to the remaining years in the harvest cycle or determined according to the compensation unit price for perennial plants issued by the provincial-level People's Committee.

For planted forests, the value of land-attached assets at the time of successful transfer or winning of auction of the land use rights shall comply with specialized laws. In case where no regulations are available, the value of land-attached assets shall be determined by the total costs invested in planting and taking care of the forests up to the time of successful transfer or winning of auction of the land use rights, or determined according to the compensation unit price for planted forests issued by the provincial-level People's Committee.

The land valuation organization shall propose the method for determining the value of land-attached assets being perennial trees and planted forests to the council for appraisal of specific land prices for consideration and decision.”.

d) To amend and supplement Clause 5 as follows:

“5. Price of the comparable parcel shall be determined as follows:

dd) To amend and supplement the title of Clause 6 and Point a Clause 6 as follows:

“6. Based on the factors affecting land prices specified in Article 8 of this Decree and the characteristics of the land plot or land parcel that needs to be valuated, the price adjustment of the comparable parcel according to absolute value or percentage (%) shall be carried out on the following principles:

a) Using the factors affecting the land price of the land parcel to be valuated as the standard to adjust the price of the comparable parcel; perform the adjustment by absolute value, then by percentage (%);”.

3. To amend and supplement a number of points and clauses of Article 5 as follows:

a) To amend and supplement Point a Clause 1 as follows:

“a) For non-agricultural land, information shall be surveyed and collected from land leases and ground leases for a period of 3 consecutive years (from January 1 to the end of December 31) preceding the time of valuation of the land plot or parcel to be valuated or within 1 year (from January 1 to the end of December 31) preceding the valuation time of 3 land parcels with the closest distance to the land plot or parcel to be valuated for comparison, prioritizing the selection of land parcels sharing certain similarities in land price-affecting factors with the land parcel for comparison according to the comparison method.

In case of failing to collect information from land lease or ground lease, information on income from production and business activities recorded in financial statements for a period of 3 consecutive years (from January 1 to the end of December 31) preceding the year of determining the valuation time of the land plot or parcel to be valuated or in the financial statements of one year (from January 1 to the end of December 31) preceding the year of determining the valuation time of 3 land parcels with the closest distance to the land plot or parcel to be valuated, shall be collected, prioritizing the selection of land parcels sharing certain similarities in land price-affecting factors with the land parcel;”.

b) To amend and supplement Points a and b, Clause 2 as follows:

“a) For non-agricultural land

Costs to generate income from the use of land specified at Point a Clause 1 of this Article are the costs of construction, investment in brand development, investment in infrastructure works, business promotion, customer support, costs of operating and maintaining construction works attached to land, ensuring security, production costs that are determined according to norms and unit prices issued by competent state agencies; taxes related to land use and other costs as decided and selected by the appraisal council for land prices to be suitable for the project and the actual local situation.

In case competent state agencies have not yet issued norms or unit prices for costs to generate income from the use of land, information on the above-mentioned costs stated in financial statements shall be collected. In case the financial statements fail to clearly specify costs to generate income from the use of land, the costs generating income from the use of land actually popular in the market shall be surveyed;

b) For agricultural land

Costs to generate income from the use of land include taxes relating to land use rights, production costs based on the norms and unit prices issued by competent state agencies at statistical agencies, tax offices, specialized agencies of agriculture and environment, and shall comply with Point b Clause 1 of this Article.

In the case where there is no data from statistical agencies, tax offices, specialized agencies of agriculture and environment, information about the costs generating income from the use of land actually popular in the market of 3 land parcels with the closest distance to the land plot or parcel to be valuated for comparison shall be collected, prioritizing the selection of land parcels sharing certain similarities in land price-affecting factors with the land parcel.”.

4. To amend and supplement a number of points and clauses of Article 6 as follows:

a) To amend and supplement Points a, b and d Clause 2 as follows:

“a) Total development revenue of the land plot or land parcel shall be determined on the basis of estimated transfer prices, land and premises rentals, product and service business prices, fluctuations in transfer prices, land and ground rentals, product and service business prices during the project implementation period and other factors that generate revenue, including  sales time; time to start selling and trading products and services; sales rate; fill rate; and other factors suitable for the actual local situation and each project.

Product and service business prices shall be applied in cases the collection of transfer prices, land rentals or premises rentals cannot be carried out;

b) Surveying and collecting information about transfer prices, land and premises rentals; product and service business prices.

Information on selling prices of houses, apartments, construction works, part of construction works, and land prices shall be collected in accordance with Clauses 2 and 3 Article 4 of this Decree; information on land and premises rentals shall be collected through land and premises lease contracts; information on product and service business prices shall be collected through investigation and survey of projects with similar product and service business forms that are closest to the land plot or parcel to be valuated and share certain similarities in land price-affecting factors with the land parcel defined in Article 8 of this Decree;”.

“d) The fluctuations in transfer prices, land and premises rentals, product and service business prices shall be determined based on data of statistical agencies or real estate market management agencies. In case where data of statistical agencies or real estate market management agencies is unavailable:

In case of determining the fluctuations in transfer prices, the consumption criteria for house, electricity, water, and construction material groups for 3 consecutive years (from January 01 to the end of December 31) preceding the time of land valuation as announced for applying in provincial-level administrative units or nationwide by competent state agencies shall be based on.

In case of determining the fluctuations of land and premises rentals, the fluctuations shown in land or premises lease contracts or the consumption criteria for house, electricity, water, and construction material groups for 3 consecutive years (from January 01 to the end of December 31) preceding the time of land valuation as announced for applying in provincial-level administrative units or nationwide by competent state agencies shall be based on.

In case of determining the fluctuations of product and service business prices, actual data in the market.

The selection of the fluctuations specified at this Point shall be proposed by land valuation organizations to the appraisal councils for land prices for consideration and decision;”.

b) To amend and supplement Points a and b, Clause 3 as follows:

“a) Construction investment costs to determine land prices in this Decree include:

- Costs for building works and items of the project (taking into account contingency costs for price inflation factors), including: building technical infrastructure, architectural works, and other construction works of the project according to the approved master plan;

- Costs for building temporary and auxiliary works and items, serving construction; costs for demolition of construction works that are not within the scope of site clearance demolition work determined in compensation, support, and resettlement costs;

- Equipment costs (including related taxes);

- Project management expenses;

- Construction investment consultancy expenses;

- Site clearance costs, costs for deactivating bombs and mines, geological survey costs, costs and fees for carrying out procedures for work construction, work insurance costs during the construction period, and other reasonable and allowable costs in accordance with the law on construction that directly contribute to the development revenue of the project, as selected by the land valuation organization for each specific project, and proposed to the appraisal council for land prices for consideration and decision.

In case of using investment capital ratio, to comply with the construction law related to work construction investment capital ratio.

In case of determining the land price for a sea reclamation project or sea reclamation item in an investment project, in addition to the sea reclamation costs approved by the competent state agency, construction investment costs in this Point, which have not yet been identified in the approved sea reclamation project or sea reclamation item in the approved investment project, will also be included.

For a land plot or land parcel that needs to be valued to implement a housing construction project for sale or for combined sale and lease of which the land use rights are transferred in the form of dividing land parcels for sale, housing construction costs shall not be included in construction investment costs;

b) Business expenses include: Marketing, advertising, brand development, sales, sales discount support and operating management costs, calculated as a percentage (%) of revenue appropriate to characteristics and scale of the project and actual conditions in the locality. In case the estimated development revenue has already excluded the costs specified at this Point upon selection of comparable parcels, these costs shall not be included upon estimation of development costs;”.

c) To amend and supplement Points b and c, Clause 4 as follows:

“b) Total construction investment costs shall be estimated based on the following order of priority:

- The construction estimates already appraised by a specialized construction agency and approved by the project owner in accordance with the law on construction;

- Construction estimates based on norms and unit prices issued and announced by competent state agencies and independently appraised or verified by a consulting agency or organization. Independent appraisal or verification consulting agencies and organizations shall take responsibility before the law for the appraisal or verification results of the construction estimates they have implemented;

- Construction investment capital ratio announced by the Ministry of Construction.

The audited and appraised construction estimates specified at this Point are permitted to be determined until no later than the time of the first meeting of the council for appraisal of specific land prices;

c) In case the grounds specified at Point b of this Clause are unavailable, the land valuation organization shall collect information about the common actual costs of 3 investment projects with the same main land use purpose that are closest to the land plot or land parcel to be valuated and share certain similarities in land price-affecting factors with the land parcel to propose the appraisal council for land prices for consideration and decision for each project.”.
 

d) To amend and supplement Clause 7 as follows:

“7. In case the decision on land allocation or land lease records allocated land area with land use levy, leased land area with one-off payment of land rental for the entire lease period, or leased land area with annual payment of land rental, or allocated land area without collection of land use levy, the price of the land parcel to be valuated as prescribed in Clause 6 of this Article shall be determined according to the allocated land area with land use levy, leased land area with one-off payment of land rental for the entire lease period in that decision on land allocation or land lease. Technical infrastructure construction costs according to each allocated land area with land use levy or leased land area with one-off payment of land rental for the entire lease period shall be allocated according to the following formula:

In which: Total technical infrastructure construction cost of the entire area under the decision determined in construction investment cost specified in Clause 3 of this Article shall comply with the law on construction.”.

dd) To amend and supplement Clause 8 as follows:

“8. In case the land parcel or land plot to be valuated is allocated or leased by the competent state agency for the implementation of investment projects under many decisions:

a) In case the allocated or leased land area has full conditions to calculate the development revenue and development costs of the land plot or land parcel, the estimated development revenue and estimated development costs shall be determined according to the allocated or leased land area of that decision;

b) In case the development revenue of the allocated or leased land area cannot be estimated or the estimated development cost is greater than the estimated development revenue for the area to be valuated, the determination of estimated development revenue and estimated development cost shall be made for the entire project according to the detailed master plan or general site master plan approved or accepted by the competent agency or authority in accordance with the law on urban and rural planning;

c) In case a project has a decision on land allocation or land lease that satisfies the conditions specified at Point a of this Clause, and at the same time has a decision on land allocation for only a land area without collection of land use levy, or has a decision on land lease for only a land area with annual payment of land rental, or has a decision on land allocation or land lease for an allocated land area without collection of land use levy and leased land area with annual payment of land rental, or the remaining land area of the project which is subject to land allocation without collection of land use levy has not yet been allocated, or which is subject to land lease with annual payment of land rental has not yet been leased, the determination of the estimated development revenue and estimated development costs shall be carried out for the entire project according to the detailed master plan or general site master plan approved or accepted by the competent agency or authority in accordance with the law on urban and rural planning.”.

5. To amend and supplement Point h Clause 1 Article 8 as follows:

“h. Other factors affecting land prices consistent with actual conditions, cultural traditions, local customs and practices, brand development costs, costs for business promotion, customer support, gifts, promotions that the project investor has added to the selling price, and other reasonable costs affecting land prices.”.

6. To amend and supplement Article 10 as follows:

“Article 10. Responsibilities of agencies and units in information provision

Agencies, organizations and units assigned to manage, exploit and use information sources specified at Point b Clause 2 Article 4 and Point b Clause 1 Article 5 of this Decree shall be responsible for providing information in writing or using electronic methods to serve the land valuation within 5 working days from the date of receiving a written request of an agency with the function of land management or a land valuation organization.

In case of collection of information from the national land database, to exploit the information from the local database.”.

7. To amend and supplement Point d Clause 2 Article 12 as follows:

“d) For land for construction of working offices; land for construction of non-business facilities; land used for public purposes without business purposes, land for religious activities, land for belief activities; land for cemeteries, funeral homes and cremation facilities; land for columbaria, land price levels shall be defined based on prices of land for the same use purposes in the surrounding area.

In case the land price list does not stipulate the price for the type of land for the same use purpose, the land price level shall be determined based on the price of the residential land or the price of land for commercial and service activities in the surrounding area. For land for construction of non-business facilities, the land price level shall be defined based on the price of land for commercial and service activities or land for non-agricultural production establishments in the surrounding area, ensuring the conformity with the actual situation in the localities;”.

8. To amend and supplement Clause 5 Article 13 as follows:

“5. Based on the actual conditions in their localities, provincial-level agencies with land management function shall decide to place an order or assign the task to a public non-business unit qualified to provide land price determination consultancy or select a land price determination consultancy organization in accordance with the law on bidding to formulate the land price lists.”.

9. To add Clause 6 to Article 14 as follows:

“6. Within no more than 15 days from the issuance date of the decision on promulgation of the land price list; the decision on adjustment, modification and supplementation of the land price list, the provincial-level People's Committee shall send the results to the Ministry of Agriculture and Environment, using the Form No. 28 provided in Appendix II issued together with the Government's Decree No. 151/2025/ND-CP dated June 12, 2025, providing regulations on delineation of authority of two-tier local administrations, and the decentralization and delegation of authority in the field of land.”.

10. To amend and supplement Clause 2 Article 16 as follows:

“2. The order and procedures for amending, modifying and supplementing the land price list shall comply with Articles 13, 14 and 15 of this Decree; in cases of adjustment, modification and supplementation of the land price list at some time during the year, to apply some or all of content of the orders specified in Articles 13, 14 and 15 of this Decree.”

11. To amend and supplement Clause 2 Article 20 as follows:

“2. Based on Clause 1 of this Article and the actual situation in the localities, provincial-level People's Councils shall prescribe specific criteria for determining the location for each type of land and the number of land locations in their land price lists concurrently at the time of deciding the land price lists. Provincial-level People's Councils shall, based on the actual situation in the localities, increase or decrease the price levels of land parcels and land areas with favorable or unfavorable factors in land use, for the following cases:

a) Land for commercial and service activities, land for non-agricultural production and business activities other than land for commercial and service activities having high profitability and advantages in being used as ground for production, business, commerce and services; agricultural land in residential areas or within the administrative boundaries of wards; agricultural land lying in the same parcels with houses;

b) Residential land parcels with more or less favorable factors affecting the land prices compared to residential land parcels at the same land location in the land price lists.”.

12. To amend and supplement Clause 2 Article 24 as follows:

“2. Have a land price database, including: land prices stated in land use rights transfer contracts; winning bids in auctions of land use rights after financial obligations are fulfilled; information on land prices collected via survey and investigation within 24 months prior to the time of approval of the project for development of land price list.”.

13. To amend and supplement Clause 2 Article 31 as follows:

“2. Provincial- and commune-level agencies with land management function shall, based on specific land valuation dossiers and the conditions in the localities, decide to place an order or assign the task to a public non-business unit qualified to provide land price determination consultancy or select a land price determination consultancy organization in accordance with the law on bidding to determine the specific land prices.”.

14. To amend and supplement a number of points and clauses of Article 34 as follows:

a) To amend and supplement Clause 1 as follows:

“1. The agency with land management function shall examine the completeness of the content of the explanatory report on the development of the land price plan; prepare a report on the land price plan, a document requesting appraisal of the land price plan; and submit them to the council for appraisal of specific land prices for appraisal of the land price plan, except for the cases defined in Clause 3 of this Article. A document submitted to a council for appraisal of specific land prices shall comprise:

a) The written request for appraisal of the land price plan;

b) A report on the land price plan;

c) Explanatory report on the development of the land price plan and draft land valuation certificate;

d) Specific land valuation dossier.”.

b) To add Clause 3 as follows:

“3. In case of determination of specific land prices for calculation of compensation upon land recovery by the State, the process shall be carried out as follows:

a) A commune-level agency with land management function shall provide the land price plan to the unit or organization performing compensation, support and resettlement tasks for formulation of the compensation, support and resettlement plan;

b) The commune-level agency with land management function shall organize the receipt and completion of the dossier in accordance with Clause 1 of this Article;

c) The commune-level agency with land management function shall assume the prime responsibility for, and coordinate with the councils for appraisal of specific land prices and relevant agencies in, organizing the appraisal of the compensation, support, and resettlement plan concurrently at the time of the appraisal of the land price plan.”.

15. To amend and supplement Clauses 3 and 4 Article 35 as follows:

“3. In case the specific land prices are applied for calculation of compensation upon land recovery by the State under Point e Clause 1 Article 160 of the Land Law, commune-level agencies with land management function shall complete specific land price dossiers defined at Points b, c, d, and dd Clause 2 of this Article, and the dossiers of compensation, support, and resettlement plans, and submit them to the Chairpersons of the commune-level People's Committees for approval in a single decision.

4. Agencies with land management function shall be responsible for storing and updating all the explanatory reports on land price plans, decision on land prices in the national land database and publicize them on their websites. Specific land valuation dossiers shall be stored for at least ten years from the date of decisions on approval of specific land prices by the competent state agency, unless otherwise provided by law. Within no more than 15 days from the date the Chairperson of a People's Committee of the competent level decides on the specific land prices, the agency with land management function shall send the results of the specific land price determination to the Ministry of Agriculture and Environment, using the Form No. 43 provided in Appendix II issued together with Decree No. 151/2025/ND-CP.”.

16. To amend and supplement a number of points and clauses of Article 36 as follows:

a) To amend and supplement Point b Clause 1 as follows:

“b) Have at least 24 months of actual working experience in the discipline or specialization of training after obtaining a degree in the discipline or major specified at Point a of this Clause until the date of registration of the list of valuators, or of change, supplement to the list of valuators;”.

b) To amend and supplement Clause 3 as follows:

“3. Land price-related professional training and further training institutions shall develop the land price-related professional training and further training plan, ensure lecturers, expected course books and teaching materials, the set of exam questions for completion of land price-related professional training and further training course, evaluate the studying process of learners, organize examinations for completion of land price-related professional training and further training course, issue certificates of completion of land price-related professional training and further training course, and store information in accordance with regulations.”.

17. To amend and supplement Point b Clause 1 Article 38 as follows:

“b) Examine and handle violations in the application of land valuation methods; develop, adjust, amend and supplement land price lists; define specific land prices and consultancy on land price determination and land price-related professional training and further training institutions in accordance with law regulations.”.

18. To amend and supplement Point a Clause 4 Article 39 as follows:

“a) Individuals possessing a land valuation certificate whose land valuation certificates are still valid until the day before or after December 31, 2026 and are not subject to revocation of the land valuation certificate under the law shall continue to practice land valuation during the remaining term of their land valuation certificates; if the certificates expire from August 01, 2024 to December 31, 2026, they shall continue to practice land valuation until the end of December 31, 2026;”.

19.  To replace Appendix II issued together with Decree No. 71/2024/ND-CP with Appendix I issued together with this Decree.

Article 2. Amending and supplementing a number of articles of Decree No. 88/2024/ND-CP dated July 15, 2024 of the Government, on compensation, support and resettlement upon land recovery by the State

1. To add Article 7a after Article 7 as follows:

“Article 7a. Handling of cases where there is a change in the master plan, boundary markers, or line direction after a decision on land recovery for project implementation has been issued

During the construction period, if a decision on land recovery has been issued in accordance with the Land Law for the land parcel or a part of the land parcel's area but there is a change in the master plan, boundary markers, or line direction, and therefore only a part of the recovered land area is used to build the project, works, and safety corridors of the project and works, the Chairperson of the commune-level People's Committee shall decide to adjust the decision on land recovery and the decision on approval of the compensation, support, and resettlement plan to suit the actual situation at the request of the project owner or the land user.”.

2. To add Article 14a after Article 14 as follows:

“Article 14a. Compensation for crops and livestock

1. For multiple-harvest perennial crops defined in Clause 2 Article 103 of the Land Law, if the output of the unharvested crop corresponding to the number of the remaining years in the harvest cycle cannot be determined, the compensation level shall be calculated according to actual damage value.

2. When considering for promulgation of the unit price for compensation for damage to crops and livestock defined in Clause 6 Article 103 of the Land Law, if crops and livestock production processes has not been promulgated by a competent authority, provincial-level People’s Committees shall be based on the actual situation in the localities to issue such unit price.”.

3. To amend and supplement Clause 4 Article 17 as follows:

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

In which:

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 of P1, P2, P3 and P4 must be converted in conformity with the market price at the time the decision on approval of compensation, support and resettlement plan is issued.

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.”.

4. To add Point d to Clause 1 Article 19 as follows:

“d) The number of household members receiving the support defined in this Clause are those who share land use rights at the time of approval of the compensation, support and resettlement plan and persons who are household members arising after the time of the allocation of agricultural land to that household (if any); the determination of the number of household members sharing land use rights is based on an agreement among the household members and they shall be responsible before the law for such agreement.”.

5. To add Clause 5 to Article 22 as follows:

“5. Households and individuals directly engaged in agricultural production who are eligible for support for training, career change and job search as specified at Point a, Clause 1, Article 109 of the Land Law also include cases that are eligible for grant of a Certificate of land use rights and ownership of land-attached assets.”.

6. To add Clause 5 and Clause 6 to Article 24 as follows:

“5. For households and individuals that are required to be relocated upon the State’s recovery of land attached with houses but are ineligible for compensation for residential land, if they do not have any other accommodations in the commune-level administrative area where exists the land subject to recovery, they will be entitled to allocation of residential land with collection of land use levy from the State or sale, lease or lease-purchase of houses.

6. The resettlement location shall be selected in the following order of priority:

a) In the geographical area of the commune-level administrative unit of the locality where exists the to-be-recovered land;

b) In another geographical area of commune-level administrative unit with equivalent conditions, in case of unavailability of land for arrangement of resettlement in the geographical area of the commune-level administrative unit of the locality where exists the to-be-recovered land;

c) Land areas in favorable locations will be prioritized when selecting land to build resettlement areas.”.

7. To amend and supplement Clause 2 and Clause 7 Article 27 as follows:

a) To amend and supplement Clause 2 as follows:

“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, land recovery enforcement and inventory enforcement.”.

b) To amend and supplement Clause 7 as follows:

“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, the law on public investment and other relevant law regulations.”.

8. To add Clause 6 to Article 31 as follows:

“6. For cases of continuation of land use for the implementation of an investment project specified in Clause 9, Clause 10 Article 255 of the Land Law, which is amended and supplemented by Clause 3, Article 1 of Law No. 43/2024/QH15 dated June 29, 2024, Amending and Supplementing a Number of Articles of Land Law No. 31/2024/QH15, Housing Law No. 27/2023/QH15, Law No. 29/2023/QH15 on Real Estate Business, and Law No. 32/2024/QH15 on Credit Institutions, if at the time a written approval of its investment policy or investor or project owner selection has been issued by the competent agency, or the investor or project owner is selected in accordance with the investment law, housing law and bidding law, the land falls into the case of land recovery by the State but until now the land recovery has not been completed and the investor or project owner has made advance payment for compensation, support and resettlement or has made payment for compensation, support and resettlement for a part of the project area, the land recovery, compensation, support, and resettlement for land allocation or land lease shall be continued to be implemented in accordance with Clause 9, Clause 10, Article 255 of the Land Law, and Clause 3, Article 1 of Law No. 43/2024/QH15.”.

Article 3. Amending and supplementing a number of articles of Decree No. 101/2024/ND-CP dated July 29, 2024, of the Government on basic land survey; registration and grant of a certificate of land use rights and ownership of land-attached assets and the land information system

1. To amend and supplement Clause 7 Article 9 as follows:

“7. The commune-level People's Committee shall coordinate with and support the measurement unit and the supervision, inspection, and acceptance unit during the implementation process in accordance with the technical design - cost estimate or the task plan for making of the cadastral map that has been approved by a competent authority; report to the provincial-level agency with land management function on the situation of measurement for making of the cadastral map and the management, use, and changes of cadastral map in the locality; manage and protect cadastral points within the area; and sign and certify the cadastral map and the drawings showing the result of cadastral measurement according to regulations, except for the case where the drawings showing the result of cadastral measurement are for the purpose of registration or grant of a Certificate of land use rights and ownership of land-attached assets which falls under the authority of the commune-level agencies, that shall be signed and certified by the commune-level agency with land management function.”.

2. To amend and supplement Article 17 as follows:

“Article 17. Capacity conditions for land survey and evaluation consultancy service organizations

1. A consultancy service organization may carry out the land survey and evaluation if satisfying one of the following conditions:

a) Being a public non-business unit with the function and task of performing land survey and evaluation consultancy service activities; having at least 01 consultant meeting the conditions specified at Point a or Point b, Clause 2 of this Article and at least 01 consultant meeting the conditions specified at Point c or Point d, Clause 2 of this Article; and renting a testing and analysis laboratory that meets the conditions specified in Clause 3 of this Article;

b) An enterprise registering for business of land survey and evaluation consultancy service activities; having at least 01 consultant meeting the conditions specified at Point a or Point b, Clause 2 of this Article and at least 01 consultant meeting the conditions specified at Point c or Point d, Clause 2 of this Article; and renting a testing and analysis laboratory that meets the conditions specified in Clause 3 of this Article.

2. The consultant in charge of provincial-level land survey and evaluation must have a university degree and at least 24 months of experience in one of the following majors: soil science, agro-chemical geology, environment, land management, and other majors related to land survey and evaluation, and at the same time must meet one of the following conditions:

a) Have presided over the implementation of at least 01 project or task in one of activities of land survey and evaluation nationwide or in socio-economic regions;

b) Have presided over the implementation of at least 01 project or task in one of provincial-level land survey and evaluation activities;

c) Have directly participated in the implementation of at least 01 project or task in one of activities of land survey and evaluation nationwide or in socio-economic regions;

b) Have directly participated in the implementation of at least 01 project or task in one of provincial-level land survey and evaluation activities.

3. A unit performing the analysis of soil and water samples must have an analysis laboratory for which a license for testing and analysis of soil and water samples (excluding sampling activities) is granted by a competent agency in accordance with law regulations.

4. The selection of land survey and evaluation consultancy organizations shall comply with the law on the assignment of tasks, placement of orders, or bidding for provision of public products and services, using non-business funds for environmental protection and other funding sources in accordance with law regulations.”.

3. To amend and supplement a number of points and clauses of Article 18 as follows:

a) To amend and supplement Points a and c, Clause 11 as follows:

“a) The subjects eligible for owning of land use levy upon the grant of certificates of land use rights and ownership of land-attached assets for the first time are individuals and households currently using the land who wish own the land use levy;”

“c) 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 this Clause shall comply with law regulations on collection of land use levy and land rental.

The term of recording of owed land use levy amounts for the subjects specified at Point a of this Clause shall be calculated until the land users exercise the right to convert, transfer, donate land use rights, mortgage land use rights or contribute land use rights as capital, and they must pay the full outstanding land use levy before exercising these rights; for cases of donation or inheritance of land use rights, the donees who are members of poor households or households living just above the poverty line or the heirs may be continued to own their land use levy ;”.

b) To add Clause 12 as follows:

“12. In case a household or individual performs the registration for a change in information on land or land-attached assets and the measurement is conducted to re-determine the side dimensions and the area of the land parcel, at the time of receipt of a complete dossier, the agency resolving the procedure has not received a document from a competent agency on the sanctioning of administrative violations for the act of land encroachment or occupation, and at the same time the land user commits to not encroaching on or occupying land or acquiring additional land area, the land parcel boundaries shall be determined as unchanged compared to the land parcel boundaries at the time the Certificate was granted.”.

4. To add Clause 5 to Article 26 as follows:

“5. For land of agricultural or forestry farms, if the agricultural or forestry farms or the agricultural or forestry companies that used the land previously have been dissolved or have gone bankrupt and no longer directly manage or use the land, provincial-level People's Committees shall direct the measurement, preparation of cadastral dossiers, land registration, and grant of Certificates of land use rights and ownership of land-attached assets to subjects who are eligible for the grant of a Certificate of land use rights and ownership of land-attached assets in accordance with the 2024 Land Law and this Decree without formulating a land use plan under Article 181 of the 2024 Land Law and this Decree.”.

Article 4. Amending and supplementing a number of articles of Decree No. 102/2024/ND-CP dated July 30, 2024 of the Government, detailing the implementation of a number of articles of the Land Law

1. To add Article 23 after Article 22 as follows:

“Article 23. Consultancy on formulation of provincial-level land-use master plans and plans, commune-level land-use master plans and plans

1. Conditions for organizations providing consultancy on formulation of provincial-level land-use master plans and plans, commune-level land-use master plans and plans

a) An organization providing consultancy on formulation of provincial-level land-use master plans or plan must have at least 1 consultant who satisfies one of the conditions specified at Points a and b, Clause 2 of this Article and at least 5 consultants who satisfy the conditions specified at Points c, Clause 2 of this Article;

b) An organization providing consultancy on formulation of commune-level land-use master plans or plan must have at least 1 consultant who satisfies one of the conditions specified at Points a and b, Clause 3 of this Article and at least 5 consultants who satisfy the conditions specified at Points c, Clause 3 of this Article.

2. A consultant taking charge of the formulation of a provincial-level land-use master plan or plan must possess a university or higher degree in a major related to land management, and satisfy one of the following conditions:

a) Have presided over the formulation of at least 01 land-use master plan or plan of the same level or higher-level land-use master plan or plan;

b) Have directly participated in the formulation of at least 02 land-use master plans or plans of the same level or higher-level land-use master plans or plans;

c) Have directly participated in the formulation of at least 01 land-use master plan or plan of the same level or a higher-level land-use master plan or plan.

3. A consultant taking charge of the formulation of a commune-level land-use master plan or plan must possess a university or higher degree in a major related to land management, and satisfy one of the following conditions:

a) Have presided over the formulation of at least 01 land-use master plan or plan of the same level or higher-level land-use master plan or plan;

b) Have directly participated in the formulation of at least 02 land-use master plans or plans of the same level or higher-level land-use master plans or plans;

c) Have directly participated in the formulation of at least 01 land-use master plan or plan of the same level or a higher-level land-use master plan or plan.

4. The selection of organizations providing consultancy on formulation of provincial-level land-use master plans and plans, commune-level land-use master plans and plans shall be carried out in the form of contractor selection specified in the bidding law, or law regulations on the assignment of tasks, placement of orders for the provision of public products and services funded by the state budget.”.

2. To amend and supplement a number of points and clauses of Article 31 as follows:

a) To amend and supplement Points b and c, Clause 2 as follows:

“b) For an investment project with land use progress that is 24 months behind the land use schedule stated in the investment project document from the date of land handover in the field, the land use period extension not exceeding 24 months is applicable to the entire land area of the project; the time for calculating the land use period extension not exceeding 24 months shall be counted from the first day of the 25^th month after the date the construction investment must be completed.

In case the project is allocated or leased land according to the schedule, the land use period extension not exceeding 24 months is applicable to each part of such land area according to the decision on land allocation or land lease. The time for calculating the land use period extension not exceeding 24 months shall be counted from the first day of the 25^th month after the date the construction investment on such land area must be completed;

c) In case by the time of examination or inspection, it is possible to determine that the failure to use land has exceeded 12 consecutive months or the land use delay has exceeded 24 months, the time for calculation of the land use period extension not exceeding 24 months shall be counted from the date the agency competent to allocate or lease land decides on the extension. A decision on land use period extension shall be issued by the competent agency within 30 days after the receipt of an examination result report or inspection conclusion in case the land user makes a written request.

A decision on land use period extension must clearly identify the failure to put land into use or delay of the putting of land into use, land area in violation under Point b of this Clause, the extended period, and the required sanctions for implementation;”.

b) To add Point e Clause 2 as follows:

“e) The case where the project owner has not yet carried out the construction of the items and works under the approved project document after more than 12 months from the date of land handover in the field shall be determined as a case of not putting the land into use for 12 consecutive months.

In case the project owner has not yet completed the construction of all items and works under the approved project document after more than 24 months since the end of the investment schedule stated in the investment project document (or the revised investment project document in accordance with investment law), it shall be determined as a case where the land use progress is 24 months behind that stated in investment project document.

When the land use extension period recorded in the extension decision has expired and the project owner has not yet completed the construction of all items and works under the approved project document, it shall be determined as a case where the project owner still fail to put the land into use after the expiration of the extended land use period.”.

c) To amend and supplement Clause 4 as follows:

“4. The land use period affected by force majeure events is not included in the extended land use period specified in Clause 8, Article 81 of the Land Law. The time for determining the duration affected by a force majeure event is calculated from the end of the extended land use period.

Chairpersons of provincial-level People’s Committees shall base themselves on the law regulations on force majeure cases and practical implementation of investment projects to consider and decide the land use period affected by force majeure events in the provincial-level administrative units.”.

3. To amend and supplement a number of points and clauses of Article 32 as follows:

a) To amend and supplement Clause 3 as follows:

“3. Within 10 days after receiving a dossier, the Chairperson of People’s Committee of the competent level shall send a land recovery notice to the person whose land is recovered, owners of land-attached assets and persons with related interests and obligations (if any). The person whose land is recovered, owners of land-attached assets and persons with related interests and obligations for the assets defined in Clauses 2 and 3 Article 105 of the Land Law shall handle assets on land within the time limit stated in the land recovery notice after receiving the notice which, however, must not exceed 45 days, except for the case specified in Clause 7 of this Article.”.

b) To amend and supplement Point a Clause 7 as follows:

“a) In case of land recovery under Clause 6, Article 81 of the Land Law, the asset value determined at the time of land recovery decision shall be determined by the asset valuation council. Within 10 days from the issuance date of the land recovery decision, the agency with land management function shall submit to the authority competent to recover land for the establishment of an asset valuation council.

The remaining asset value, after deducting costs for the land recovery, including costs for making land recovery dossier, costs for land recovery enforcement (if any), costs for asset valuation, and other costs for the land recovery, shall be refunded to the owner of the assets attached to the to-be-recovered land within no more than 30 days from the date the other investor who is allocated land or leased land by the State and fulfills the financial obligations that are equal to or greater than the above-mentioned refund amount.”.

4. To add Clause 4 to Article 33 as follows:

“4. In cases the recovery of land as defined at Point dd, Clause 1, Article 82 of the Land Law is applied for households, individuals, residential communities, organizations that have been allocated forest without collection of land levy and forest recovery is required, land and forests shall be recovered at the same time in accordance with the following regulations:

a) Within 30 days from the date of receiving the document that serves as the basis for forest recovery in accordance with the law on forestry, the commune-level specialized agency of agriculture and environment shall submit it to the Chairperson of the commune-level People's Committee to decide on land recovery and forest recovery, using the Form No. 01d in the Appendix issued together with this Decree;

b) The responsibilities of the person whose land is recovered shall be carried out in accordance with the land law and the forestry law.”.

5. To amend and supplement Points b and d Clause 2 Article 35 as follows:

a) To amend and supplement Point b Clause 2 as follows:

“b) Within 24 months from the date of termination of the investment project as defined, the project owner may transfer land use rights or sell land-attached assets to other organizations or individuals in accordance with law regulations, or may consider the land repurposing in accordance with regulations;”.

b) To amend and supplement Point d Clause 2 as follows:

“d) Upon the expiration of the time limit specified at Point a of this Clause, if the project owner fails to transfer land use rights or sell land-attached assets to other investors, or does not meet the conditions for land repurposing in accordance with regulations, the State shall recover the land without paying compensation for the land and land-attached assets. In a force majeure case specified in Article 31 of this Decree, the time limit specified at Point a of this Clause may be considered for an extension equal to the period during which the force majeure event occurs. Expenses for land recovery and handling of land-attached assets shall be covered by the state budget. Investors selected to continue using the land shall pay these expenses to the state budget before being allocated or leased land by the State.”.

6. To add Article 44 after Article 43 as follows:

“Article 44. The ground for land allocation, land lease, and grant of permission for land repurposing for cases not subject to investment policy approval or investor approval in accordance with the investment law.

Commune-level land use master plans or master plans formulated in accordance with the law on urban and rural planning that are approved by competent agencies serve as the ground for land allocation, land lease, and grant of permission for land repurposing for cases not subject to investment policy approval or investor approval in accordance with the investment law.”.

7. To amend and supplement Article 50 as follows:

“Article 50. Order and procedures for approving repurposing of paddy land, special-use forest land, protection forest land, and production forest land under Clause 1, Article 122 of the Land Law

1. The commune-level agencies with land management function shall synthesize the demand for, and make the list of projects requiring, repurposing of paddy land, special-use forest land, protection forest land, and production forest land to implement investment projects in their localities, except the cases specified in Clause 4, Article 67 of the Land Law.

2. The commune-level People's Committees shall submit the list of projects requiring repurposing of land areas covering ​​paddy land, special-use forest land, protection forest land, or production forest land to the provincial-level People's Committees for approval.

3. The provincial-level People's Committees shall issue a written approval of the list of projects requiring repurposing of land areas covering ​​paddy land, special-use forest land, protection forest land, or production forest land.

4. For cases where the repurposing of paddy land, special-use forest land, protection forest land, and production forest land is not subject to making of investment projects in accordance with the law on investment, the implementation of the procedures specified in Clauses 1, 2, and 3 of this Article is not required.”.

8. To add Clause 5 after Clause 4 Article 54 as follows:

“5. The order and procedures for land allocation and land lease in the cases specified at Point p Clause 3, Clause 5 Article 124 of the Land Law and cases in which land has been put for auction twice but both auctions fail because there are no participating bidders, for cases subject to formulation of investment projects shall comply with the order and procedures defined in Clauses 1, 3, and 4 Section I Part III Appendix I issued together with Decree No. 151/2025/ND-CP;”.

9. To amend and supplement a number of points and clauses of Article 55 as follows:

a) To amend and supplement Point e Clause 3 as follows:

“e) The estimated reserve price, advanced amount for participation in the auction, the time limit for payment of auction winnings, and other receivables as prescribed by the law regulations. Based on practical situation in the locality, the agency approving the plan on land use rights auction shall decide on the time limit for payment for the winning auction amount, which shall not pass the deadline for payment of land use levy or land rental as provided for in the law on tax administration;”.

b) To amend and supplement Clause 4 as follows:

“4. Appraisal and approval of a plan on land use rights auction

a) For a land use rights auction in which the Chairperson of the commune-level People’s Committee is competent to allocate or lease land, the commune-level agency with land management function shall check and complete the dossier and submit it to the Chairperson of the commune-level People’s Committee for approval of the plan on land use rights auction;

b) For a land use rights auction in which the Chairperson of the provincial-level People’s Committee is competent to allocate or lease land, the provincial-level agency with land management function shall check and complete the dossier and submit it to the Chairperson of the provincial-level People’s Committee for approval of the plan on land use rights auction.”.

c) To amend and supplement Point b Clause 5 as follows:

“b) The agency with land management function shall determine the reserve price in accordance with law regulations. The time for determination of the reserve price for a land use rights auction when the State allocates or leases land is the time when the competent agency approves the plan on land use rights auction;”.

d) To amend and supplement Point b Clause 6 as follows:

“b) The agency with land management function shall check and complete the dossier and submit it to the Chairperson of People’s Committee of the competent level for approval of the plan on land use rights auction specified in Clause 4 of this Article for issuance of a decision on land use rights auction.”.

dd) To amend and supplement Clause 7 as follows:

“7. The selection of units and organizations to conduct land use rights auctions must comply with the law on property auction. The procedures for conducting a land use rights auction must comply with Clause 2, Article 229 of the Land Law and the Law on Property Auction.”

e) To amend and supplement Points a and c, Clause 9 as follows:

“a) Within no more than 5 working days after receiving the decision on recognition of auction winning result from the Chairperson of a People’s Committee of the competent level, the tax agency shall send a notice of payment of land use levy or land rental to the auction winner in accordance with the law on tax administration;”

“c) From the time of announcement of the auction winning result, the advanced amount and interest (if any) shall be converted into a deposit to secure the land user’s performance of financial obligations.

In case the auction winner fails to pay or fully pay land use levy or land rental as specified at Point b of this Clause, after the deadline of completion of payment for the amount stating in the approved plan of land use rights auction, the tax agency shall notify thereof to the agency with land management function for the latter to propose the Chairperson of People’s Committee of the competent level to cancel the decision on recognition of auction winning result, and the auction winner shall not be entitled to refund of the deposit. In case the amount paid by the auction winner is larger than the deposit amount, the State shall refund the difference to the auction winner according to regulations;”.

10. To amend and supplement a number of points and clauses of Article 56 as follows:

a) To amend and supplement Clause 1 as follows:

“1. The commune-level agencies with land management function shall formulate plans on land use rights auction and submit them to Chairpersons of commune-level People’s Committees for consideration and decision.”

b) To amend and supplement Clause 5 as follows:

“5. The auction winner shall sign a land lease contract with the Chairperson of commune-level People’s Committee and pay land rental according to the signed contract.”.

11. To add Clause 3 to Article 57 as follows:

“3. The regulations on the condition of having a detailed master plan or a 1:2,000 zoning master plan approved by a competent agency for bidding to select investors to implement a land-using investment project defined at Point b, Clause 3, Article 126 of the Land Law only applies to the cases of being allocated land by the State with land use levy payment or leased land by the State with one-off payment of land rental for the entire lease period to implement an investment project for the construction of an urban center or rural residential area.”.

12. To amend and supplement Clause 4, to add Clause 5 to Article 77 as follows:

“4. The agency with land management function shall submit to the  competent agency or person for signing and granting the Certificate based on the land use plan; handover the Certificate to its holder; and forward 1 dossier and a copy of the granted Certificate to the land registration office or its branch for formulation and updating of the cadastral dossier and land database.

5. For cases where a locality has carried out the regrouping of agricultural land parcels before the effective date of this Decree but no plan on regrouping of agricultural land parcels is issued or its plan on regrouping of agricultural land parcels has not yet been approved by a competent agency, and in reality, the people have been stably using the agricultural land after the land regrouping, the grant of Certificates of land use rights and ownership of land-attached assets shall be carried out in accordance with the regulations on grant of Certificates of land use rights and ownership of land-attached assets for the first time.”.

13. To amend and supplement a number of points and clauses of Article 94 as follows:

a) To add Point c after Point b, Clause 2 as follows:

“c) For projects falling into the case in which land use rights are currently held as specified in Article 127 of the Land Law, the order and procedures for land repurposing for implementation of investment projects must comply with those defined in Clauses 1, 2, 3 and 4 section I Part III Appendix I issued together with Decree No. 151/2025/ND-CP;”.

b) To add Point a before Point b, Clause 3 as follows:

“a) In case of land allocation or land lease without auction of land use rights to implement investment projects, the order and procedures must comply with the order and procedures defined in Clauses 1, 2, 3, and 4 section I Part III Appendix I issued together with Decree No. 151/2025/ND-CP;”.

14. To add Clause 4 before Clause 5 Article 99 as follows:

“4. For cases where there is already content on the combined use of forest land for construction of works serving eco-tourism, resort and recreation in accordance with the law on forestry, as shown in the sustainable forest management plan and the scheme on eco-tourism, resort and recreation for the forest area approved by a competent agency, then the land user is not required to formulate a plan of use of land for multiple purposes specified in Clause 3 of this Article. Organizations and individuals using forest land in this case shall be responsible for complying with the land law and the forestry law.”.

15. To amend and supplement Clause 11 Article 112 as follows:

“11. For state budget-funded industrial parks that have been assigned by competent state agencies to organizations or public non-business unit for management before August 1, 2024, the Chairpersons of People’s Committees of the competent level shall lease land with infrastructure thereon to organizations and individuals in accordance with the order and procedures for change of form of land allocation or land lease specified at section II Part III Appendix I issued together with Decree No. 151/2025/ND-CP.”.

16. To replace Form No. 01d issued together with Decree No. 102/2024/ND-CP with Appendix IV issued together with this Decree.

Article 5. Amending and supplementing a number of articles of the Government’s Decree No. 112/2024/ND-CP dated September 11, 2024, on detailing provisions on land for rice cultivation

1. To amend and supplement Article 7 as follows:

“Article 7. Plans for crop and livestock restructuring on land for rice cultivation

1. Chairpersons of provincial-level People’s Committees shall, based on provincial-level master plans and plans for land use approved by competent authorities as prescribed by law, proposals of Chairpersons of commune-level People’s Committees and recommendations of provincial-level specialized agencies of agriculture and environment, issue plans for crop and livestock restructuring on land for rice cultivation for their provinces, using the form provided in Appendix I issued together with this Decree. Such plans shall be issued before November 30 of the year preceding the planning year.

2. Chairpersons of commune-level People’s Committees shall, based on the approved plans for crop and livestock restructuring on land for rice cultivation and the needs for restructuring of users of land for rice cultivation, issue plans for crop and livestock restructuring on land for rice cultivation for their communes, using the form provided in Appendix III issued together with this Decree. Such plans shall be issued before December 30 of the year preceding the planning year.”.

2. To amend and supplement Article 10 as follows:

“Article 10. Regulations on unsticking and separation and use of the topsoil upon construction of facilities on land changed from land specialized for rice cultivation to non-agricultural land

1. Upon construction of facilities on land changed from land specialized for rice cultivation to non-agricultural land, persons who are allocated land, leased land, or granted permission for land repurposing must formulate plans for use of surface land in accordance with regulations.

2. Contents of a plan for use of surface land include:

a) Information of the person who is allocated land, leased land, or granted permission for land repurposing;

b) Information about the area of the land specialized for rice cultivation of which the use purpose is requested for change;

c) Volume of topsoil after unsticking and separation;

d) Plan, location and purpose of using the unstuck and separated topsoil volume.

3. The minimum thickness of the topsoil to be unstuck and separated is 20 centimeters measured from the field terrain.

4. The plan for use of the topsoil shall be a component of a dossier for allocation of land, lease of land, or grant of permission for repurposing of paddy land into non-agricultural land.”.

3. To replace Appendix I and Appendix III issued together with Decree No. 112/2024/ND-CP with Appendix II and Appendix III issued together with this Decree.

Article 6. Amending and supplementing a number of articles of the Government's Decree No. 151/2025/ND-CP dated June 12, 2025, providing regulations on delineation of authority of two-tier local administrations, and the decentralization and delegation of authority in the field of land

1. To add Point o to Clause 1 Article 5 as follows:

“o) Decide the auction of the land use rights, approve the reserve price of the to-be-auctioned land area or parcel, decide the recognition of land use rights auction-winning results as defined in Article 229 of the Land Law for the subjects specified at Point a Clause 2 Article 123 of the Land Law.”.

2. To add Point k to Clause 1 Article 9 as follows:

“k) Decide the auction of the land use rights, approve the reserve price of the to-be-auctioned land area or parcel, decide the recognition of land use rights auction-winning results as defined in Article 229 of the Land Law for the subjects specified in Clause 1 Article 123 of the Land Law.”.

3. To add Clause 4 to Article 10 as follows:

“4. Land allocation, land lease, and land repurposing permission for the cases defined in Clause 3 of this Article, associated with the grant of certificates of land use rights and ownership of land-attached assets.”.

4. To amend and supplement a number of contents of Appendix I as follows:

a) To add Point c1 after Point c Clause 2 Section I Part III as follows:

“c1) The specialized agency of agriculture and environment shall transfer information, using the Form No. 19 issued together with this Decree, to the tax agency to determine the amount of money to be paid for the State to supplement the lost specialized paddy land areas or improve use efficiency of paddy land (if any); the land user shall pay the amount according to the tax agency's notice (if any).”.

b) To add Clause 7 Section I Part III as follows:

“7. The tax agency shall determine the amount of money to be paid, send a notice of the amount to be paid, and confirm the completion of the payment for the State to supplement the lost specialized paddy land areas or improve use efficiency of paddy land (if any).”.

c) To amend and supplement Clause 16 Section I Part IV as follows:

“16. When it is necessary to adjust, modify or supplement land price lists at some time during the year, provincial-level People’s Councils shall decide to apply some or all of the contents according to the procedures specified in Section I, Part IV of this Appendix.”

d) To amend and supplement Clauses 2 and 10 Section III Part IV as follows:

“2. Provincial- and commune-level agencies with land management function shall decide to place an order or assign the task to a public non-business unit qualified to provide land price determination consultancy or select a land price determination consultancy organization in accordance with the law on bidding to determine the specific land prices.”

“10. In case the specific land prices are used for calculation of compensation upon land recovery by the State as specified at Point e, Clause 1, Article 160 of the Land Law, the commune-level agencies with land management function shall provide the land price plans to the units or organizations in charge of compensation, support and resettlement for formulation of plans for compensation, support and resettlement; the appraisal and approval of the land price plans shall be carried out in accordance with Clause 3, Article 34 and Clause 3, Article 35 of Decree No. 71/2024/ND-CP.”.

5. To add Points (11) and (12) to Section III of the GUIDANCE FOR FILLING OUT SOME INFORMATION ON THE INFORMATION TRANSFER FORM at Form No. 19 of Appendix II as follows:

a) To add Point (11) as follows:

“(11) Apply to the case of calculation of the land use levy/land rental/amount of money for the State to supplement the lost specialized paddy land areas or improve use efficiency of paddy land (if any) according to the land price list at section 3.1.3;”;

b) To add Point (12) as follows:

“(12) Guidance on determination of the “land area subject to land repurposing” at section 3.1.4, as follows:

- The land area subject to land repurposing in accordance with Clause 1, Article 121 of the Land Law;

- The specialized paddy land areas subject repurposing to another purpose (if any) in accordance with Point b, Clause 4, Article 182 of the Land Law.”.

Article 7. Replacing, supplementing, and repealing some phrases in articles and clauses of decrees detailing the implementation of the Land Law

1. To replace and repeal points, clauses, phrases, and forms in Decree No. 71/2024/ND-CP

a) To replace:

- The phrase “lease or assign tasks” with the phrase “lease, place order, or assign tasks” in Clause 4, Article 3;

- The phrase “district-level” with the phrase “commune-level” in Clause 4, Article 13, and Clause 3, Article 38;

- The phrase “Form No. 01 provided in Appendix I issued together with this Decree” with the phrase “Form No. 29 provided in Appendix II issued together with Decree No. 151/2025/ND-CP” in Clause 1, Article 19;

- The phrase “land registration offices; units organizing the auction of land use rights, property auction units/organizations;” with the phrase “land registration offices; tax agencies; units or organizations engaged in the auction of land use rights or properties;” in Clause 2, Article 19;

- The phrase “from Form No. 02 to Form No. 03 provided in Appendix I issued together with this Decree” with the phrase “from Form No. 30 to Form No. 31 provided in Appendix II issued together with Decree No. 151/2025/ND-CP” in Clause 4, Article 19;

- The phrase “using the Form No. 02 and Form No. 03 provided in Appendix I issued together with this Decree” with the phrase “using the Form No. 30 and Form No. 31 provided in Appendix II issued together with Decree No. 151/2025/ND-CP” in Clause 3, Article 25;

- The phrase “from Form No. 02 to Form No. 03 provided in Appendix I issued together with this Decree” with the phrase “from Form No. 30 to Form No. 31 provided  in Appendix II issued together with Decree No. 151/2025/ND-CP” at Point a, Clause 1, Article 33;

- The phrase “Form No. 04 provided in Appendix I issued together with this Decree” with the phrase “Form No. 32 provided in Appendix II issued together with Decree No. 151/2025/ND-CP” in Clause 2, Article 21;

- The phrase “from Form No. 09 to Form No. 11 provided in Appendix I issued together with this Decree” with the phrase “from Form No. 33 to Form No. 36 provided in Appendix II issued together with Decree No. 151/2025/ND-CP” in Clause 3, Article 22;

- The phrase “from Form No. 12 to Form No. 15 provided in Appendix I issued together with this Decree” with the phrase “from Form No. 37 to Form No. 40 provided in Appendix II issued together with Decree No. 151/2025/ND-CP” in Clause 1, Article 23;

- The phrase “Form No. 16 provided in Appendix I issued together with this Decree” with the phrase “Form No. 41 provided in Appendix II issued together with Decree No. 151/2025/ND-CP” at Point b, Clause 3, Article 33;

- The phrase “Form No. 17 provided in Appendix I issued together with this Decree” with the phrase “Form No. 42 provided in Appendix II issued together with Decree No. 151/2025/ND-CP” at Point b, Clause 3, Article 33.

b) To replace:

- Form No. 01 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 29 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 02 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 30 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 03 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 31 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 04 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 32 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 08 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 33 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 09 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 34 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 10 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 35 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 11 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 36 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 12 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 37 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 13 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 38 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 14 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 39 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 15 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 40 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 16 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 41 provided in Appendix II issued together with Decree No. 151/2025/ND-CP;

- Form No. 17 provided in Appendix I issued together with Decree No. 71/2024/ND-CP with Form No. 42 provided in Appendix II issued together with Decree No. 151/2025/ND-CP.

c) To repeal the following phrases, clauses, and forms:

- Clause 4 and Clause 5, Article 36; Point c, Clause 1, Article 38;

- The phrase “district-level” at Point c, Clause 1, Article 14 and Article 22;

- The phrase “townships” at Point b Clause 1 Article 14, Clause 1 Article 19, and Article 21;

- Forms No. 05, 06, and 07 in Appendix I.

2. To replace and repeal the following phrases and forms in Decree No. 88/2024/ND-CP

a) To replace:

- The phrase “the form of the decision on approval of the plan on compensation, support and resettlement provided in the Appendix issued together with this Decree” with the phrase “the form of the decision on approval of the plan on compensation, support and resettlement provided in the Appendix issued together with this Decree No. 151/2025/ND-CP” in Clause 4 Article 3;

- The phrase “district- and commune-level” with the phrase “commune-level” in Clause 5, Article 8;

- The phrase “district-level” with the phrase “commune-level” in Clause 1 and Clause 2, Article 15, and Clause 2, Article 24;

- The phrase “In case urban districts, cities, towns of centrally run cities, provincial cities and towns having land to be recovered” with the phrase “In case commune-level administrative units having land to be recovered” in Clause 2 Article 15;

- The phrase “the commune, ward or township where the land is recovered” with the phrase “the commune-level administrative unit where the land is recovered” at Point a, Point b Clause 2 Article 11; and Point b Clause 1 Article 19;

- The phrase “the People's Committees of the competent level” with the phrase “the competent agencies” at Point b, Clause 1, Article 19;

- The form of the decision on approval of the plan on compensation, support and resettlement provided in Appendix issued together with Decree No. 88/2024/ND-CP with Form No. 44 provided in Appendix II issued together with Decree No. 151/2025/ND-CP.

b) To repeal the phrase “and commune-level civil servants engaged in cadastral work” in Clause 1, Article 2.

3. To replace, add and repeal articles, words and phrases in Decree No. 101/2024/ND-CP

a) To replace:

- The phrase “Point a and Point b of this Article” with the phrase “Point a and Point b of this Clause” at Point c, Clause 3, Article 4;

- The phrase “01 dossier shall be stored at the Ministry of Natural Resources and Environment, and 01 dossier at the Ministry of Agriculture and Rural Development” with the phrase “02 dossiers shall be stored at the Ministry of Agriculture and Environment” in Clause 4, Article 16;

- The phrase “land parcel number, map sheet number” with the phrase “land parcel code (including the land parcel number and map sheet number)” at Point b, Clause 1 and Point b, Clause 2, Article 18;

- The phrase “Section 3 and Section 4, Chapter III of this Decree” with the phrase “content B and content C, Part V, Appendix I issued together with Decree No. 151/2025/ND-CP”; the phrase “Section 5, Chapter III of this Decree” with the phrase “Sections XVII, XVIII, content C, Part V, Appendix I issued together with Decree No. 151/2025/ND-CP and Article 50 of this Decree” in Clause 3, Article 18;

- The phrase “of the district-level People's Committees” with the phrase “of the district-level People's Committees that are formulated before July 01, 2025” at Point d, Clause 2, Article 19;

- The phrase “Clause 1 Article 28, Article 31 and Article 36 of this Decree” with the phrase “Clause 1 Section I content B, Section II and Section V content C Part V Appendix I issued together with Decree No. 151/2025/ND-CP” at Point d, Clause 1, Article 24 and Point a, Clause 6, Article 25; the phrase “Article 37 of this Decree” with the phrase “Section VI content C Part V Appendix I issued together with Decree No. 151/2025/ND-CP” at Point d, Clause 2, Article 24;

- The phrase “the district-level land-use master plan or general master plan or zoning master plan or construction master plan or master plan of rural areas” with the phrase “the district-level land-use master plan or the commune-level land-use master plan or one of the master plans in accordance with the law on urban and rural planning” in Clause 3 and Clause 6, Article 25; Point c, Clause 1 and Point c, Clause 2, Article 26;

- The phrase “Article 29 and Article 37 of this Decree” with the phrase “Section II content B, Section VI content C, Part V, Appendix I issued together with Decree No. 151/2025/ND-CP” at Point b, Clause 6, Article 25;

- The phrase “Department of Land Registration and Data” with the phrase “Department of Land Administration” in Clause 1, Article 58;

- The phrase “63 provinces and cities” with the phrase “provinces and cities” at Point d, Clause 1, Article 64;

- The phrase “Article 41 of this Decree” with the phrase “Section X, content C, Part V, Appendix I issued together with Decree No. 151/2025/ND-CP” in Clause 4, Article 19 and Clause 3, Article 65;

- The phrase “Article 35 of this Decree” with the phrase “Section IV, content C, Part V, Appendix I issued together with Decree No. 151/2025/ND-CP” in Clause 4, Article 65.

b) To add phrases as follows:

- To add the phrase “, except for the cases of transfer of land use rights and ownership of land-attached assets performed by the mortgagee or a competent person in accordance with law regulations for handling of the mortgaged assets” to the end of Point h, Clause 2, Article 19;

- To add the phrase “; the competence to sign and approve the cadastral map and drawings showing the result of cadastral measurement shall comply with this Decree” to the end of Clause 1, Article 65.

b) To repeal articles, words and phrases as follows:

- Article 7;

- The phrase “the district-level agency with land management function” at Point b Clause 1 Article 8;

- The phrase “Direct the district-level agencies with land management function, commune-level People's Committees” at Point c, Clause 6, Article 9;

- The phrase “districts” at Point c Clause 2 Article 53.

4. To replace, add and repeal points, words, phrases, and forms in Decree No. 102/2024/ND-CP

a) To replace:

- The phrase “district-level” with the phrase “commune-level” at Points b, c and d Clause 2 Article 8, Clause 2 Article 11, Clause 6 Article 13, Point h and Point i Clause 1 Article 18, Points c, d, dd and e Clause 1 Article 19, Clause 3 Article 22, title and Clauses 1, 2 and 3 Article 24, Clause 3 Article 25, Clause 4 Article 26, Clause 3 Article 29, Point a and Point c Clause 6 Article 32, Clause 1 and Clause 4 Article 36, Clause 5 Article 43, Point a Clause 3 Article 54, Clauses 1, 2 and 4 Article 67, Article 69, Clause 2 and Clause 3 Article 70, Clause 2 Article 78, Clause 8 Article 93, Clause 4 Article 94, Clause 2 Article 97, Point c Clause 3 Article 100, Point c Clause 6 Article 101, Point b Clause 2 Article 103, Clause 2, Point a Clause 3, Points a and b Clause 6, Points a and b Clause 7 Article 108, Clause 2 Article 110;

- The phrase “islands” with the phrase “special zones” in Clause 2 Article 9, Clause 1 Article 10, and Clause 6 Article 12;

- The phrase “Point d Clause 1” with the phrase “Point dd, Clause 1” in Clause 3, Article 10;

- The phrase “certificate forms” with the phrase “certificate blanks” at Point dd, Clause 2, Article 13;

- The phrase “Land fund development centers” with the phrase “Land fund development organizations” in the title of Article 14;

- The phrase “land fund development centers” with the phrase “land fund development organizations, regional branches of land fund development organizations” in Clauses 2, 3, 4, and 5, Article 14;

- The phrase “provincial- or district-level land fund development centers” with the phrase “and fund development organizations, regional branches of land fund development organizations” in Clause 6, Article 14;

- The phrase “Resolution of the Government” with the phrase “Decision of the Minister of Agriculture and Environment” at Point c, Clause 2, Article 15;

- The phrase “the Government” with the phrase “the Minister of Agriculture and Environment” at Point dd Clause 3 Article 15, and Clause 1 Article 17;

- The phrase “the Prime Minister” with the phrase “the Minister of Agriculture and Environment” at Point a Clause 3 Article 15, and Clauses 2, 3, and 4 Article 17;

- The phrase “the Ministry of Natural Resources and Environment” with the phrase “the agency with land management function under the Ministry of Agriculture and Environment” at Points a, b, and dd Clause 3 Article 15, and Clause 1 and Clause 2 Article 17;

- The phrase “Decision of the Prime Minister” with the phrase “Resolution of the People's Council” at Point e, Clause 2, Article 19;

- The phrase “urban planning” with the phrase “the plan established in accordance with the law on urban and rural planning” at Point dd, Clause 1, Article 22;

- The phrase “Compulsory inventory decisions shall be made according to Form No. 01a; decisions on enforcement of compulsory inventory shall be made according to Form No. 01b; land recovery decisions shall be made according to Form No. 01c; and decisions on enforcement of land recovery shall be made according to Form No. 01dd, provided in the Appendix issued together with this Decree” with the phrase “Compulsory inventory decisions shall be made according to Form No. 45; decisions on enforcement of compulsory inventory shall be made according to Form No. 46; land recovery decisions shall be made according to Form No. 47; and decisions on enforcement of land recovery shall be made according to Form No. 48, provided in the Appendix issued together with Decree No. 151/2025/ND-CP” in Clause 2, Article 28;

- The phrase “district-level” with the phrase “regional” at Point d, Clause 4, Article 29;

- The phrase “the district-level land-use master plans, general master plans or zoning master plans approved under the law on urban planning or detailed master plans on urban construction, master plans on construction of rural residential areas, or master plans on construction on new-style countryside communes” with the phrase “the commune-level land-use master plans, general master plans or zoning master plans approved under the law on urban and rural planning” at Point c, Clause 1, Article 47;

- The phrase “district-level annual land use plans” with the phrase “commune-level land use plans” in the name and in Clauses 1, 2 and 3 Article 24, Clause 3 Article 70, and Point e Clause 2 Article 109;

- The phrase “Clause 4 Article 60 of this Decree” with the phrase “Clause 4, Section I, Part VII, Appendix I of Decree No. 151/2025/ND-CP” in Clause 1, Article 61;

- The phrase “Clause 2, Article 68 of this Decree” with the phrase “Clause 7, Section IV, Part VII, Appendix I of Decree No. 151/2025/ND-CP” in Clause 3, Article 67, and the phrase “Clause 4, Article 68 of this Decree” with the phrase “Clause 7, Section IV, Part VII, Appendix I of Decree No. 151/2025/ND-CP” in Clause 4, Article 67;

- The phrase “Article 60 of this Decree” with the phrase “Section I, Part VII, Appendix I of Decree No. 151/2025/ND-CP” at Point b, Clause 2, Article 94;

- The phrase “Clause 3 and Clause 6, Article 44 of this Decree” with the phrase “Section I, Part III, Appendix I issued together with Decree No. 151/2025/ND-CP” at Point a, Clause 2, Article 96; and the phrase “2, 4 and 6, Article 44 of this Decree” with the phrase “Section I, Part III, Appendix I issued together with Decree No. 151/2025/ND-CP” at Point b, Clause 2, Article 96;

- The phrase “Article 49 of this Decree” with the phrase “Section I, Part III, Appendix I issued together with Decree No. 151/2025/ND-CP” at Point b Clause 2 Article 96, Clause 3 Article 98, and Point h Clause 1 Article 112;

- The phrase “many districts” with the phrase “many communes” at Point a, Clause 3, Article 91;

- The phrase “agencies with land management function” with the phrase “agencies with land management function at all levels” in Clause 1, Article 102;

- Forms No. 01a; 01b; 01c; 01dd in the Appendix issued together with Decree No. 102/2024/ND-CP with Forms No. 45; 46; 47; 48 in the Appendix issued together with Decree No. 151/2025/ND-CP.

b) To add a number of phrases as follows:

- To add the phrase “and rural” after the word “urban” in the phrase “urban planning” at Point b, Clause 1, Article 19;

- To add the phrase “Chairperson” before the phrase “People's Committee of the competent level” in Clause 11 Article 55, and Clause 8 Article 112.

c) To repeal a number of points, clauses, phrases, and forms as follows:

- Point b, Clause 1, Article 69;

- The phrase “before the People’s Committee of the centrally run city submits it to the Prime Minister for approval.” at Point dd, Clause 3, Article 19;

- The phrase “, townships” at Point b Clause 1 Article 5, Clause 2 Article 9, Clause 1 Article 10, and Point b Clause 1 Article 79;

- The phrase “, the district-level People's Committee” in the title of Clause 2 Article 8, and the phrase “report it to the district-level People's Committee” at Point a Clause 2 Article 8;

- The phrase “district-level,” in Clause 1 Article 11, and Point a Clause 1 Article 12;

- The phrase “; a representative of the leadership of the commune-level People’s Committee of the locality where exists the land area subject to recovery” in Clause 1, Article 36;

- The phrase “military commands of rural districts, urban districts, towns, provincial cities and cities of centrally run cities, border guard commands of provinces and centrally run cities,” at Point a, Clause 1, Article 79;

- The phrase “public security divisions of rural districts, urban districts, towns, provincial cities and cities of centrally run cities,” at Point b, Clause 1, Article 79;

- The phrase “, commune-level civil servants engaged in cadastral work” in Clause 1 Article 102, and Point a Clause 4 Article 103;

- The phrase “; a representative of the leadership of the commune-level People’s Committee of the locality where exists the land area subject to recovery” at Point b, Clause 7, Article 108;

- The phrase “for each district-level administrative unit” in Clause 2, Article 110;

- Forms No. 02a, 02b, 02c, 02d, 02dd, 03, 04a, 04b, 04c, 04d, 04dd, 04e, 04g, 04h, 06, 07, 08, 11, 12, 13, 14 and 15 in the Appendix.

5. To replace and repeal words, phrases and appendices in Decree No. 112/2024/ND-CP

a) To replace:

- The phrase “the district-level land use master plan” with the phrase “the commune-level land use master plan” at Point a, Clause 1, Article 5;

- The word “commune” with the phrase “commune-level administrative unit” at Point d, Clause 2, Article 15;

- The phrase “district-level” with the phrase “commune-level administrative unit” at Point e, Clause 4, Article 20.

b) To repeal a number of phrases and appendices as follows:

- The phrase “inspection” at Point e, Clause 4, Article 20;

- The phrase “townships” in Appendices IV, V, and VI;

- Appendices I, II, III, VII, VIII, IX, X, XI, XII and XIII.

6. To replace, add and repeal points, clauses and phrases in Decree No. 151/2025/ND-CP

a) To replace:

- The phrase “Article 53 of the Government’s Decree No. 102/2024/ND-CP dated July 30, 2024, detailing the implementation of a number of articles of the Land Law (hereinafter referred to as Decree No. 102/2024/ND-CP);” with the phrase “Section V, Part III, Appendix I of Decree No. 151/2025/ND-CP” at Point d, Clause 4, Article 5;

- The phrase “Point b, Clause 4, Article 99 of Decree No. 102/2024/ND-CP” with the phrase “Section V, Part VII, Appendix I of Decree No. 151/2025/ND-CP” at Point g, Clause 4, Article 5 and Point i, Clause 2, Article 17;

- The phrase “Point c, Clause 3, Article 100 of Decree No. 102/2024/ND-CP” with the phrase “Section VI, Part VII, Appendix I of Decree No. 151/2025/ND-CP” at Point h, Clause 4, Article 5;

- The phrase “Clause 4 and Clause 5, Article 60 of Decree No. 102/2024/ND-CP” with the phrase “Section I, Part VII, Appendix I of Decree No. 151/2025/ND-CP” at Point c, Clause 4, Article 9;

- The phrase “Clause 4, Article 68 of Decree No. 102/2024/ND-CP” with the phrase “Section IV, Part VII, Appendix I of Decree No. 151/2025/ND-CP” at Point e, Clause 4, Article 9 and Point g, Clause 2, Article 14;

- The phrase “Clause 3, Article 73 of Decree No. 102/2024/ND-CP” with the phrase “Section VI, Part III, Appendix I of Decree No. 151/2025/ND-CP” at Point k, Clause 4, Article 9.

- The phrase “Clause 3 and Clause 4, Article 21 of Decree No. 101/2024/ND-CP” with the phrase “Section I, content A, Part V, Appendix I issued together with this Decree” in Clause 1, Article 18;

- The phrase “Submit land price lists to provincial-level People's Committees for decision” with the phrase “Submit land price lists to provincial-level People's Committees for submitting them to the provincial-level People's Council for decision” at Point b, Clause 12, Section I, Part IV, Appendix I;

- The phrase “provincial-level People's Committees for decision on the land price lists” with the phrase “provincial-level People's Councils for decision on the land price lists” at Point b, Clause 1, Article 16, with the phrase “Provincial-level People's Councils shall decide the land price lists” in Clause 13, Section I, Part IV, Appendix I;

- The phrase “shall publicize on its portal the entire results of specific land valuation in the locality” with the phrase “shall publicize on its portal the explanatory report on the land price plan and decision on land prices” in Clause 11, Section III, Part IV, Appendix I;

- The phrase “After receiving a notice from the tax agency regarding the fulfillment of financial obligations” with the phrase “Upon receipt of information from the interconnected database or documents or papers proving the fulfillment of financial obligations” in Clause 2 and Clause 3 Section V, Point d Clause 3 Section VI, Point b Clause 3 Section XII, and Point b Clause 4 and Point c Clause 5 Section XIII of content C Part V Appendix I;

- The phrase “Chairperson of the provincial-level People's Committee” with the phrase “Chairperson of the People's Committee of the competent level”, the phrase “the provincial-level agency with land management function” with the phrase “the agency with land management function of the same level” in Section I, Part VII, Appendix I;

- The phrase “Decision” with the phrase “Decision/Resolution” in Form No. 28 provided in Appendix II;

- The phrase “Decision No. ... dated ... of the People's Committee of ...” with the phrase “Resolution No. ... dated ... of the People's Council of ...” in Forms No. 37, 38, 39 and 40 provided in Appendix II;

- The phrase “Specify the name of the provincial-level People's Committee of the locality where the land is located” with the phrase “Specify the name of the provincial-level/commune-level administrative unit of the locality where the land is located” in note 2 of Form No. 49 provided in Appendix II.

b) To add a number of phrases as follows:

- To add Point 8a after Point 8 in Form No. 49 provided in Appendix II as follows: “8a. Form of land allocation/land lease after acquiring land use rights, renting land use rights, receive land use rights contributed as capital: .........................”;

- To add the phrase “; Form of land use:………” after the phrase: “Duration of the land use:……..…..” in Clause 8, Form No. 01, Appendix II;  

- To add the phrase “; Form of land use:…….” after the phrase: “Term of use of the sea area:……..…..” in Clause 7, Form No. 05, Appendix II;  

c) To repeal Clause 3 Article 5, Clause 2 Article 8, Point o Clause 4 Article 9, Point a Clause 6 Section III Part IV Appendix I; and Form No. 11 Appendix II.

Article 8. Transitional provision

1. For cases where the compensation, support and resettlement have been implemented but there is no decision on approval of the compensation, support, and resettlement plan from a competent state agency before the effective date of this Decree, the compensation, support, and resettlement shall continue to be carried out in accordance with this Decree.

2. For cases where the determination of a specific land price has been implemented before the effective date of this Decree but no decision on the specific land price has been issued, the Chairperson of People's Committee of the competent level shall decide whether to continue the implementation and issue a decision on the specific land price in accordance with the law regulations before the effective date of this Decree, or to apply this Decree.

3. For the cases where the land has been allocated or leased by a competent authority before the effective date of this Decree but the forest has not yet been allocated or leased, the allocation or lease of the forest shall be carried out in accordance with the law on forestry and the relevant provisions in this Decree.

For the cases where a forest has been allocated or leased before the effective date of this Decree without a decision on land allocation or land lease, the order and procedures for land allocation or land lease shall be carried out in accordance with this Decree.

4. For projects subject to repurposing of paddy land, special-use forest land, protection forest land and production forest land that have been approved by the provincial-level People's Councils before the effective date of this Decree, the land allocation, land lease or land repurposing permission shall continue to be carried out in accordance with regulations.

5. The forms specified in this Decree and Decree No. 151/2025/ND-CP shall replace the forms specified in the decrees detailing the implementation of the Land Law. The forms specified in the decrees detailing the implementation of the Land Law that are not amended, supplemented, replaced, or repealed in this Decree and Decree No. 151/2025/ND-CP shall continue to be used.

6. In cases where the contents, order, and procedures in Decree No. 151/2025/ND-CP differ from this Decree, this Decree shall prevail.

Article 9. Effect

1. This Decree takes effect on August 15, 2025.

2. From the effective date of this Decree, the following decrees cease to be effective:

a) Decree No. 96/2019/ND-CP dated December 19, 2019 of the Government, on land price brackets;

b) Decree No. 26/2021/ND-CP dated March 25, 2021 of the Government, detailing a number of articles of the National Assembly's Resolution No. 132/2020/QH14 dated November 17, 2020, piloting a number of policies to remove problems and backlog in the management and use of land for national defense and security purpose in combination with production labor and economic construction activities.

Article 10. Responsibility for implementation

Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees at all levels, and related organizations and individuals shall be responsible for implementing this Decree./.