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

DECREE

Amending and supplementing a number of articles of the Decrees detailing the implementation of the Land Law^[1]

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

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

Pursuant to Land Law No. 31/2024/QH15, which has a number of articles amended and supplemented under Law No. 43/2024/QH15, Law No. 47/2024/QH15, Law No. 58/2024/QH15, Law No. 71/2025/QH15, Law No. 84/2025/QH15, Law No. 93/2025/QH15, and Law No. 95/2025/QH15;

Pursuant to the National Assembly’s Resolution No. 190/2025/QH15 on the resolution of a number of issues related to the reorganization of the state apparatus;

Pursuant to the National Assembly’s Resolution No. 198/2025/QH15 providing a number of special mechanisms and policies for private economy development;

Pursuant to the National Assembly’s Resolution No. 206/2025/QH15 on the special mechanism for tackling difficulties and problems caused by legal provisions;

At the proposal of the Minister of Agriculture and Environment;

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

Article 1. To amend and supplement a number of articles of the Government’s Decree No. 71/2024/ND-CP of June 27, 2024, on land prices

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

“1. Transfer on the market means transfer of land use rights or transfer of land use rights and ownership of land-attached assets when tax, charge and fee procedures have been carried out at tax agencies or land-related changes have been registered at land registration offices or transfer contracts have been signed between owners of real estate or commercial housing projects and customers in accordance with law, except contracts on purchase and sale of future real estate.”.

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 is land price for which transfer on the market has been completed, or land price as the winning bid in the auction 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 defined at Point a of this Clause shall be taken from the following sources: the national database on land, the national database on price; land registration offices; tax agencies; units or organizations organizing the auction of land use rights or auction of assets; real estate exchanges or real estate businesses; investigations and surveys.

Based on collected information, the general ground price shall be determined. The general ground price is the arithmetic mean of collected land prices. Organizations engaged in land valuation shall select land price information in an order of priority for information close to the general ground price;”.

b/ To amend and supplement Clause 3 as follows:

“3. The selection of information on comparable land parcels shall be carried out in the following order of priority:

a/ Land parcels closest to the land parcel or land plot being valued and not limited by administrative boundaries of commune-level administrative units within a provincial-level administrative area. In case the scope of information collection is extended beyond the provincial-level administrative area, the organization engaged in land valuation shall specifically explain the reason in the commentary report on the formulation of land price plans for the Land Appraisal Council to consider and decide;

b/ Land prices having certain similarities in factors affecting the land price;

c/ Land parcels with information latest to the time of land valuation.      

In case there are different information sources at a time, the order of priority of information sources to be selected is as follows: the national database on land, the national database on price; land registration offices; tax agencies; units or organizations organizing the auction of land use rights or auction of assets; real estate exchanges or real estate businesses; and information collected through investigations and surveys. For information created before August 1, 2024, the information sources suitable to practical land prices in localities shall be selected without referring to the order of priority mentioned at this Point;”.

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

“b/ For land-attached assets being perennials or planted forests

The value of land-attached assets being perennials at the time of transfer of land use rights or land use rights auction winning is the exploitable value calculated on income from product harvesting corresponding to the number of remaining years in the harvest cycle or determined based on the unit price of compensation for perennials promulgated by the provincial-level People’s Committee.

The value of land-attached assets being planted forests at the time of transfer of land use rights or land use rights auction winning must comply with the relevant provisions of specialized laws. In case such provisions are not yet available, the value of land-attached assets shall be determined to be equal to the total investment in planting and tending of the planted forests up to the time of transfer of land use rights or land use rights auction winning or determined based on the unit price of compensation for planted forests promulgated by the provincial-level People’s Committee. 

Organizations engaged in land valuation shall propose the method of determination of value of land-attached assets being perennials or planted forests for the Land Appraisal Council to consider and decide.”.

d/ To amend and supplement Clause 5 as follows:

“5. Price of a comparable land 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 factors affecting the land price specified in Article 8 of this Decree and characteristics of the to-be-valuated land parcel or land plot, the adjustment of the price of the comparable land parcel using absolute value or percentage (%) method shall be made in adherence to the following principles:

a/ Factors affecting the land price of the to-be-valuated land parcel shall be taken as the standard land price for adjusting the price of the comparable land parcel; the adjustment shall be made by the absolute value method first, and by the percentage (%) method later;”.

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 on income from the lease of land or premises  shall be collected for the period of 3 consecutive years (counting from January 1 through December 31) preceding the time of valuation of the to-be-valuated land parcel or land plot or during the period of 1 year (counting from January 1 through December 31) preceding the time of valuation of 3 land parcels closest to the to-be-valuated land parcel or land plot, with priority given to the land parcel with certain similarities in the factors affecting land prices for comparison by the comparison method.

In case it is impossible to collect information on income from the lease of land or ground areas, information on income generated from production and business activities shall be collected from the financial statements for the period of 3 consecutive years (counting from January 1 through December 31) preceding the year of determination of the time of valuation of the to-be-valuated land parcel or land plot or in the financial statement for the period of 1 year (counting from January 1 through December 31) preceding the year of determination of the time of valuation of 3 land parcels closest to the to-be-valuated land parcel or land plot, with priority given to the land parcel with certain similarities in the factors affecting land prices;”.

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

“a/ For non-agricultural land

Expenses for the generation of income from land use specified at Point a, Clause 1 of this Article are expenses for construction, brand development, investment in infrastructure facilities, business promotion, customer assistance, operation, repair and maintenance of land-attached construction works, security assurance, and production costs which are determined according to norms and unit prices promulgated by competent state agencies, land use-related taxes and other expenses and costs as decided or selected by the Land Appraisal Council as appropriate to projects and practical conditions of localities.

In case there are no norms and unit prices promulgated by competent state agencies for expenses for the generation of income from land use, information on the above expenses shall be collected from financial statement. In case expenses for the generation of income from land use are not clearly stated in financial statements, it is necessary to survey expenses for the generation of income from the common land use on the market;

b/ For agricultural land

Expenses for the generation of income from land use include land use-related tax amounts, and production costs based on norms and unit prices promulgated by competent state agencies and available at statistics offices, tax agencies and specialized agencies in charge of agriculture and environment, and must comply with Point b, Clause 1 of this Article.

In case no data are available at statistics offices, tax agencies and specialized agencies in charge of agriculture and environment, information on expenses for the generation of income from the common land use on the market shall be collected from those for 3 land parcels that are closest to the to-be-valuated land parcel or land plot, with priority given to the land parcel with certain similarities in the factors affecting land prices.”.

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/ The total revenue of the land parcel or land plot shall be determined on the basis of the estimated transfer price, land rent rate, rent rate for premises, or product or service trading price, and the fluctuation rate thereof in the course of project implementation and other revenue-generating factors, including selling period; starting time of product or service sale or trading; sales rate; occupancy rate; and other factors suitable to the practical local conditions and each project.

The product or service trading price shall be applied in case it is impossible to collect information on transfer price, land rent rate, or rent rate for premises;

b/ Survey and collection of information on transfer price, land rent rate, rent rate for premises; and product or service trading price.

Information on selling prices of houses, apartments, construction works, and part of construction works, and land prices shall be collected under Clauses 2 and 3, Article 4 of this Decree; information on land rent rate and rent rate for premises shall be collected through land lease contracts or contracts on lease of premises; information on product or service trading prices shall be collected through the investigation and survey of projects with similar product or service trading forms that are closest to to-be-valuated land parcels or land plots and have certain similarities in factors affecting land prices as specified in Article 8 of this Decree;”.

“d/ The determination of the fluctuation rate of transfer prices, land rent rates, rent rates for premises, or product or service trading prices shall be based on data of statistics offices or real estate market management agencies. In case data of statistics offices or real estate market management agencies are not available, the determination of the fluctuation rate is as follows:

The determination of the fluctuation rate of transfer prices shall be based on the average consumer price index of the group of houses, electricity, water and building materials of 3 years preceding the time of land valuation (counting from January 1 through December 31) announced by the competent state agencies for application in provincial-level administrative units or nationwide.

The determination of the fluctuation rate of land rent rates or rent rates for premises shall be based on the fluctuation rate shown in land lease contracts or contracts on lease of premisesor the average consumer price index of the group of houses, electricity, water and building materials of 3 years preceding the time of land valuation (counting from January 1 through December 31) announced by the competent state agencies for application in provincial-level administrative units or nationwide.

The determination of the fluctuation rate of product or service trading prices shall be based on actual market prices.

The selection of the fluctuation rate specified at this Point shall be proposed by the organization engaged in land valuation for consideration and decision by the Land Appraisal Council;”.

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

“a/ Construction investment expenses for the determination of land prices as referred to in this Decree include:

- Expense for the construction of works and work items of projects (taking into account contingency expenses for the inflation factor), including: construction of technical infrastructure facilities, architectural works and other construction works of projects under approved master plans;

- Expense for the construction of makeshift or auxiliary works and work items to serve construction activities; expense for dismantlement of construction works not covered by the dismantlement and ground clearance already included in expenses for compensation, support and resettlement;

- Expense for equipment (including also related tax amounts);

- Project management expense;

- Construction investment consultancy expense;

- Expense for ground leveling and filling, expense for mine clearance, expense for geographical survey, expense and fee for performance of procedures for work construction, expense for insurance of works during the construction period, and other reasonable and valid expenses as specified by the construction law that directly contribute to generating the revenue of the project, and are selected by the organization engaged in land valuation for each specific project, for being proposed to the Land Appraisal Council for consideration and decision.

The application of investment capital ratio must comply with the construction law’s provisions on investment capital ratio for work construction.

In case of determination of land prices for sea encroachment projects or sea encroachment items in investment projects, in addition to sea encroachment expenses already approved by the competent state agency, expenses for the determination of land prices also include construction investment expenses specified at this Point but not yet included in the approved sea encroachment projects or sea encroachment items in approved investment projects.

In case the land use rights of a to-be-valuated land parcel or land plot for implementing an investment project on construction of houses for sale or combined sale-lease in the form of subdivision and sale of residential land lots, house construction expenses shall not be included in construction investment expenses;

b/ Business expenses include: expenses for marketing, advertising, brand development, sale, sales discount support, management and operation which are calculated in percentage (%) of the revenue as appropriate to characteristics and scale of projects and local conditions. In case the estimated revenue is exclusive of the expenses specified at this Point upon the selection of the comparable land parcel, these expenses shall not be included in estimated development expenses;”.

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

“b/ The estimation of total construction investment expenses is based on the following order of priority:

- Construction expense estimates appraised by the specialized agency in charge of construction and approved by the project owner in accordance with the law on construction;

- Construction expense estimates based on norms and unit prices promulgated and announced by the competent state agency and appraised or verified by independent consultancy agencies or organizations. Independent consultancy agencies or organizations shall take responsibility before law for expense estimate appraisal or verification results;

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

Appraised or verified construction expense estimates as specified at this Point may be determined no later than the time of the first meeting of the Land Appraisal Council;

c/ In case there are no grounds specified at Point b of this Clause, the organization engaged in land valuation shall collect information on common actual expenses of 3 investment projects having the same main land use purpose, closest to the to-be-valuated land parcel or land plot, and having certain similarities in factors affecting land prices in order to propose the Land Appraisal Council to consider and decide on land prices for each project.”.

d/ To amend and supplement Clause 7 as follows:

“7. In case a land allocation or land lease decision states a land area to be allocated with land use levy payment, a land area to be leased with one-off land rental payment for the entire land lease period or a land area to be leased with annual land rental payment or a land area to be allocated without land use levy payment, the land price of the to-be-valuated land parcel specified in Clause 6 of this Article shall be determined for each section of the land area to be allocated with land use levy payment or to be leased with one-off land rental payment for the entire land lease period in such land allocation or land lease decision. The distribution of expenses for the construction of technical infrastructure facilities in each section of the land area to be allocated with land use levy payment or to be leased with one-off land rental payment for the entire land lease period shall be determined according to the following formula:

In which the total expenses for the construction of technical infrastructure facilities for the whole land area under the decision are included in construction investment expenses specified in Clause 3 of this Article in accordance with the law on construction.”.

dd/ To amend and supplement Clause 8 as follows:

“8. In case a to-be-valuated land parcel or land plot is allocated or leased by the competent state agency for the implementation of an investment project under multiple decisions:

a/ In case the allocated or leased land area fully satisfies the conditions for calculation of the development revenue and development expense of the land parcel or land plot, such development revenue and development expense shall be estimated based on the land area to be allocated or leased under such decisions;

b/ In case it is impossible to estimate the development revenue or the estimated development expense is larger than the estimated development revenue for the to-be-valuated land area, the development revenue and the development expense shall be estimated for the whole project under the detailed plan or the general site 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 obtained a land allocation or land lease decision satisfying the conditions specified at Point a of this Clause and concurrently obtained a land allocation decision only for the land area not subject to land use levy payment or a land lease decision only for the land area subject to annual land rental payment or a land allocation or land lease decision covering an allocated land area not subject to land use levy payment or a leased land area subject to annual land rental payment or the project’s remaining land area not yet allocated in the case not subject to land use levy payment or not yet leased in the case subject to annual land rental payment, the development revenue and development expense shall be estimated for the whole project under the detailed plan or the general site 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 as appropriate to practical conditions, cultural traditions and customs of localities, expenses for brand development, business promotion, customer assistance, gifts and sales promotion that are included by project owners in selling prices, and other reasonable expenses affecting land prices.”.

6. To amend and supplement Article 10 as follows:

“Article 10. Responsibility of agencies and units for providing information

An agency, organization or unit 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 provide information in writing or in electronic form to serve land valuation within 5 working days after receiving a written request from the agency with land management function or the organization engaged in land valuation.

In case information is collected from the national database on land, such information shall be exploited in local databases.”.

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

“d/ For land areas for the construction of working offices of agencies; land areas for the construction of non-business works; land areas for use for not-for-profit public purposes, land areas for religious and belief activities; land areas for use as cemeteries, funeral homes or cremation facilities; and land areas of bone ash storage facilities, land prices shall be set based on prices of land categories for the same use purposes in adjacent areas.

In case the land price table contains no prices of land categories with the same use purposes, land prices shall be set based on residential, commercial or service land prices in adjacent areas. Particularly for land areas for the construction of non-business works, land prices shall be set based on commercial or service land prices or prices of land of non-agricultural production facilities in adjacent areas as appropriate to the local conditions;”.

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

“5. Based on local conditions, provincial-level agencies with land management function shall decide to place orders or assign tasks to public non-business units qualified for providing consultancy on land valuation or select land valuation consultancy organizations in accordance with the law on bidding in order to formulate land price tables.”.

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

“6. Within 15 days after deciding to promulgate, adjust, or modify and supplement a land price table, the provincial-level People’s Committee shall send a report on results of the promulgation of the land price table to the Ministry of Agriculture and Environment, using Form No. 28 provided in Appendix II to the Government’s Decree No. 151/2025/ND-CP of June 12, 2025, defining the competence of two-tier local administrations, and delegation and decentralization of powers in the field of land.”.

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

“2. The order and procedures for adjusting or modifying and supplementing land price tables must comply with Articles 13, 14 and 15 of this Decree. In case of adjustment or modification and supplementation of land price tables within a year, some or all of the procedures specified in Articles 13, 14 and 15 of this Decree shall be applied.”.

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

“2. Based on Clause 1 of this Article and local conditions, provincial-level People’s Councils shall set out specific criteria for determination of locations for each land category and number of land locations in land price tables simultaneously with deciding on land price tables. For land parcels and land plots with factors favorable or unfavorable for land use, provincial-level People’s Councils shall base themselves on local conditions to increase or reduce land prices for:

a/ Commercial or service land areas, non-agricultural production or business land areas other than commercial or service land areas that have a high profitability and advantages for use as production, business, commercial or service premises; agricultural land areas within residential areas or within administrative boundaries of wards; and land agricultural land areas within the same land parcels with houses thereon;

b/ Land parcels that have land price-affecting factors more favorable or unfavorable than those of residential land parcels with the same locations in land price tables.”.

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

“2. Having a database on land prices, consisting of land prices stated in land use rights transfer contracts; land use rights auction-winning prices after the financial obligations are fulfilled; information on land prices collected through investigations and surveys within 24 months prior to the time of approval of projects subject to the formulation of land price tables.”.

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

“2. Based on specific land valuation dossiers and local conditions, provincial- or commune-level agencies with land management function shall decide to place orders or assign tasks to public non-business units qualified for providing land valuation consultancy or select land valuation consultancy organizations specified by the law on bidding to determine 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 adequacy of contents of the commentary report on the formulation of land price plans; and prepare a proposal report on land price plans, and a written request for appraisal of land price plans, then submit land price plans to the Land Appraisal Council for appraisal, except the case specified in Clause 1 of this Article. A dossier submitted to the Land Appraisal Council must comprise:

a/ A written request for appraisal of land price plans;

b/ A proposal report on land price plans;

c/ A commentary report on the formulation of land price plans and draft land valuation certificate;

d/ Specific land valuation documents.”.

b/ To add Clause 3 as follows:

“3. In case of determination of specific land prices for calculation of compensation amounts upon land recovery by the State:

a/ The commune-level agency with land management function shall provide land price plans to the unit or organization performing the task of compensation, support and resettlement for the formulation of compensation, support and resettlement plans;

b/ The commune-level agency with land management function shall organize the receipt and completion of dossiers under Clause 1 of this Article;

c/ The commune-level agency with land management function shall assume the prime responsibility for, and coordinate with the Land Appraisal Council and related agencies in, organizing the appraisal of compensation, support and resettlement plans simultaneously with the appraisal of land price plans.”.

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

“3. In case specific land prices are applied for calculation of compensation amounts upon land recovery by the State under Point e, Clause 1, Article 160 of the Land Law, the commune-level agency with land management function shall complete specific land valuation documents as specified at Points b, c, d and dd, Clause 2 of this Article, and a dossier of compensation, support and resettlement plan, then submit them to the chairperson of the commune-level People’s Committee for approval under the same decision.

4. Agencies with land management function shall archive and update to the national database on land and publicize commentary reports on land price plans and land price decisions on their portals. Specific land valuation documents shall be archived for at least 10 years from the date of issuance of a specific land price approval decision by the competent agency, unless otherwise provided by law. Within 15 days after the chairperson of the competent People’s Committee decides on specific land prices, the agency with land management function shall send results of the determination of specific land prices to the Ministry of Agriculture and Environment, using Form No. 43 provided in Appendix II to 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/ Having a period of actually working in a profession or specialty in which he/she has been trained for 24 months or more after obtaining a graduation degree in the profession or specialty specified at Point a of this Article, counted to the date of registration of the list of valuators, or modification and supplementation of the list of valuators;”.

b/ To amend and supplement Point b, Clause 1 as follows:

“3. Institutions providing professional training in land prices shall formulate plans on professional training in land prices, ensuring the availability of staff, course books and materials for teaching activities, sets of test questions for certifying the completion of professional training courses in land prices, carry out the evaluation of learners’ participation in training courses, organize tests for certifying completion of professional training courses on land prices, issue certificates of completion of professional training courses in land prices, and archive information in accordance with regulations.”.

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

“b/ To carry out examination and handle violations in the application of land valuation methods; to formulate, adjust, modify and supplement land price tables and specific land prices, land price determination consultancy activities, and institutions providing professional training in land prices in accordance with law.”.

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

“a/ Individuals possessing land valuator certificates that remain valid before or after December 31, 2026, and not falling into the law-specified cases subject to certificate revocation may continue practicing land valuation for the remaining validity duration of their certificates. In case their land valuator certificates expire during the period from August 1, 2024, to December 31, 2026, they may continue practicing land valuation until the end of December 31, 2026;”.

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

Article 2. To amend and supplement a number of articles of the Government’s Decree No. 88/2024/ND-CP of July 15, 2024, on compensation, support and resettlement upon land recovery by the State

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

“Article 7a. Handling of cases in which a decision on land recovery for project implementation is available while there is a change in a relevant master plan, land boundaries or routes

During the construction period, if a land recovery decision is issued in accordance with the Land Law for a land parcel or part thereof while there is a change in a relevant master plan, land boundaries or routes that results in the use of only a part of the recovered land area for the construction of the project and works, and the safety corridor for the project and works, the chairperson of the commune-level People’s Committee shall decide to adjust the land recovery decision and the decision approving the compensation, support and resettlement plan to suit the practical situation at the request of the project owner or the land user.”.

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

“Article 14a. Compensation for crops and livestock

1. In case of payment of compensation for multi-harvest perennials specified in Clause 2, Article 103 of the Land Law but it is impossible to identify the output of the unharvested orchards corresponding to the remaining number of years in the harvest cycle, the compensation amount shall be calculated to be equal to the value of actual damage of the orchards.

2. In case the provincial-level People’s Committee considers and promulgates unit prices for compensation for damage in crops and livestock specified in Clause 6, Article 103 of the Land Law while there is no process of crop production or livestock production promulgated by the competent authority, it shall base itself on the local conditions to promulgate such unit prices.”.  

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

“4. The remaining expenses for investment in land, except the case specified in Clause 6 of this Article, shall be determined as follows:

In which:

P represents the remaining expenses for investment in land;

P1 represents the expense for ground leveling;

P2 represents the expense for improvement of soil fertility, reduction of soil acidity and salinity, and combat of soil erosion, for land areas used for agricultural production;

P3 represents the expense for strengthening of the force-bearing, anti-vibration and anti-subsidence capabilities, for land areas used as production and business premises;

P4 represents other related expenses for investment in land as appropriate to the land use purpose(s);

The above P1, P2, P3 and P4 expenses shall be converted to conform to market prices at the time of issuance of the decision approving the compensation, support and resettlement plan.

T1 represents the land use period;

T2 represents the remaining land use period.

For cases in which the time of investment in land occurs after the time of land allocation or land lease by the State, the land use period (T1) shall be calculated from the time of investment in land.”.

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

“d/ Members of a household entitled to support mentioned in this Clause are those sharing the land use rights at the time of approval of the compensation, support and resettlement plan and members of a households added after the time of allocation of agricultural land to the household (if any). The determination of the number of household members sharing the land use rights shall be agreed upon by the such household’s members who shall take responsibility before law for their agreement.”.

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

“5. Households and individuals directly engaged in agricultural production are entitled to support for training, occupational change and job seeking as specified at Point a, Clause 1, Article 109 of the Land Law, including also those eligible for being issued certificates of land use rights and ownership of land-attached assets.”.

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

“5. For households and individuals that, upon the State’s recovery of land areas under their houses, have to change their places of residence but are ineligible for receiving compensation in residential land, if they have no other places of residence in commune-level localities where their land areas are recovered, they may be allocated residential land by the State with land use levy payment or may have houses sold, leased or leased-purchase by the State. 

6. Locations for resettlement shall be selected in the following order of priority:

a/ In commune-level administrative units where land areas are recovered;

b/ In other commune-level administrative units with equivalent conditions in case commune-level administrative units where land areas are recovered have no land areas for resettlement arrangement;

c/ Priority is given to land parcels in positions favorable for the formation of resettlement areas.”.

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

a/ To amend and supplement Clause 2 as follows:

“2. The agency competent to approve compensation, support and resettlement plans shall decide to approve expenses for the organization of compensation, support and resettlement, and the forcible inventory and forcible land recovery.”.

b/ To amend and supplement Clause 7 as follows:

“7. The formulation and approval of expense estimates and use and account-finalization of expenses for the organization of compensation, support and resettlement, and the forcible inventory and land recovery must comply with the law on the state budget, the law on public investment, and other relevant laws.”.

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

“6. For cases in which it is permitted to continue using land for the implementation of an investment project specified in Clauses 9 and 10, Article 255 of the Land Law, which are amended and supplemented under Clause 3, Article 11 of June 29, 2024 Law No. 43/2024/QH15 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, and by the time of issuance of the investment policy approval document or investor or project owner selection document by the competent agency or by the time the investor or the project owner has been selected in accordance with the law on investment, the law on housing, and the law on bidding, the land area is subject to recovery by the State, but to date, the land recovery has not yet been completed though the investor or the project owner has advanced the compensation, support and resettlement amount or has paid the compensation, support and resettlement for part of the project’s land area, it is permitted to proceed with the land recovery and compensation, support and resettlement for land allocation or land lease under Clauses 9 and 10, Article 255 of the Land Law, and Clause 3, Article 1 of Law No. 43/2024/QH15.”.

Article 3. To amend and supplement a number of articles of the Government’s Decree No. 101/2024/ND-CP of July 29, 2024, providing basic land surveys; registration and issuance of certificates 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. Commune-level People’s Committees shall coordinate with and provide support to measuring units and supervising, inspecting and acceptance testing units in the course of implementation of technical designs-cost estimates or cadastral measurement and mapping task plans approved by the competent authority; report to provincial-level agencies with land management function on the cadastral measurement and mapping and the management and use of and changes in cadastral maps in their localities; manage and protect cadastral points in their localities; give signatures for certification in cadastral maps and cadastral map excerpts under regulations, except cases cadastral map excerpts used to serve the registration and issuance of certificates of land use rights and ownership of land-attached assets falling under the competence of commune-level authorities in which commune-level agencies with land management function shall give signatures for certification.”.

2. To amend and supplement Article 17 as follows:

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

1. A consultancy service organization may conduct land survey and assessment when satisfying one of the following conditions:

a/ Being a public non-business unit with the function and task of providing land survey and assessment consultancy services; having at least 1 consultant who satisfies the condition specified at Point a or b, Clause 2 of this Article and at least 1 consultant who satisfies the condition specified at Point c or d, Clause 2 of this Article; and using a hired analysis and testing laboratory that fully satisfies the conditions specified in Clause 3 of this Article;

b/ Being an enterprise that has made business registration for land survey and assessment consultancy service provision; having at least 1 consultant who satisfies the condition specified at Point a or b, Clause 2 of this Article and at least 1 consultant who satisfies the condition specified at Point c or d, Clause 2 of this Article; and using a hired analysis and testing laboratory that fully satisfies the conditions specified in Clause 3 of this Article.

2. A consultant in charge of conducting provincial-level land survey and assessment must possess a university degree and have at least 24 months’ experience in one of the following disciplines: soil science, agro-chemistry and pedology, environment, and land management, and other disciplines related to land survey and assessment, and concurrently satisfy one of the following conditions:

a/ Having taken charge of implementing at least 1 project or task belonging to one of land survey and assessment activities nationwide or in socio-economic regions;

b/ Having taken charge of implementing at least 1 project or task belonging to one of provincial-level land survey and assessment activities;

c/ Having personally participated in implementing at least 1 project or task belonging to one of land survey and assessment activities nationwide or in socio-economic regions;

d/ Having personally participated in implementing at least 1 project or task belonging to one of provincial-level land survey and assessment activities.

3. Units conducting analysis of soil samples and water samples that have analysis laboratories may be licensed by a competent agency to perform soil sample and water sample analysis and testing (excluding sampling activities) in accordance with law.

4. The selection of land survey and assessment consultancy organizations must comply with the regulations on task assignment, order placement or bidding for the provision of public products and services using non-business funding sources for environmental protection activities or other funding sources as specified by law.”.

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/ Eligible for having land use levy arrears recorded upon the first-time issuance of the Certificate of land use rights and ownership of land-attached assets are individuals and households that currently use land and wish to have land use levy arrears recorded;”

“c/ The order and procedures for recording, payment and write-off of land use levy arrears for households and individuals eligible for having land use levy arrears recorded under this Clause must comply with the regulations on collection of land use levy and land rental.

The duration for owing of land use levy arrears for the subjects specified at Point a of this Clause lasts until the land users exercise the rights to exchange, transfer or donate land use rights, or use land use rights for mortgage or capital contribution, and land users shall fully pay unpaid land use levy amounts before exercising such rights. In case of donation or inheritance of land use rights, the recording of land use levy arrears continues to be applied to the donees who are members of poor households or households living just above the poverty line and the heirs;”.

b/ To add Clause 12 as follows:

“12. When carrying out procedures for registration of changes in land and land-attached assets for households and individuals, if survey is conducted to re-determine the dimensions of the sides and the area of a land parcel, and, upon receiving a complete dossier, if the agency in charge of settling procedures receives no notice from a competent agency regarding administrative sanctions for acts of land encroachment or land occupation, while the land user commits in writing not to have encroached or occupied land or acquired any additional land area, the land parcel’s boundaries shall be regarded as unchanged as compared to those at the time of issuance of the Certificate.”

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

“5. In case a land area was formerly of an agricultural farm or a forestry farm and such farm or the agricultural/forestry companies that previously used such land area has/have been dissolved or declared bankrupt and no longer directly manage(s) or use(s) the land area, the provincial-level People’s Committee shall direct the survey, making of cadastral records, and land registration, and issue the Certificate of land use rights and ownership of land-attached assets to eligible subjects in accordance with the 2024 Land Law and this Decree, without requiring the formulation of a land use plan under Article 181 of the 2024 Land Law and this Decree.”.

Article 4. To amend and supplement a number of articles of the Government’s Decree No. 102/2024/ND-CP of July 30, 2024, detailing the implementation of a number of articles of the Land Law

1. To add another Article 23 below Article 22 as follows:

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

1. Conditions for an organization providing consultancy on the formulation of provincial-level land use master plans and plans and commune-level land use master plans and plans:

a/ Having 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 condition specified at Point c, Clause 2 of this Article, for organizations providing consultancy on the formulation of provincial-level land use master plans and plans;

b/ Having 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 condition specified at Point c, Clause 3 of this Article, for organizations providing consultancy on the formulation of commune-level land use master plans and plans.

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

a/ Having taken charge of formulating at least 1 master plan at the same level or higher level or land use plan at the same level or higher level;

b/ Having personally participated in formulating at least 2 master plans at the same level or higher level or land use plans at the same level or higher level;

c/ Having personally participated in formulating at least 1 master plan at the same level or higher level or land use plan at the same level or higher level.

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

a/ Having taken charge of formulating at least 1 master plan at the same level or higher level or land use plan at the same level or higher level;

b/ Having personally participated in formulating at least 2 master plans at the same level or higher level or land use plans at the same level or higher level;

c/ Having personally participated in formulating at least 1 master plan at the same level or higher level or land use plan at the same level or higher level.

4. The selection of organizations providing consultancy on the formulation of provincial-level land use master plans and plans and commune-level land use master plans and plans must apply the forms of contractor selection specified by the bidding law, or comply with the regulations on task assignment or order placement for the provision of public products and services using state budget funds.”.

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/ In case an investment project’s land use progress is delayed by 24 months behind the schedule as stated in the project, counted from the date of on-site land handover, the land use period extension not exceeding 24 months shall be applied to the whole land area of the project. The time for calculating the land use period extension not exceeding 24 months is the first day of the 25^th month following the scheduled date of construction completion.

In case land is allocated or leased for the project based on the implementation progress, the land use period extension not exceeding 24 months shall be applied to each portion of the land area under the land allocation or land lease decision. The time of calculating the land use period extension not exceeding 24 months is the first day of the 25^th month following the scheduled date of completion of the construction on such portion of the land area;

c/ In case by the time of inspection or examination, the competent agency detects that the allocated or leased land area has not been used for more than 12 consecutive months or that the land use progress has been delayed by more than 24 months, the time of calculating the land use period extension not exceeding 24 months is the date when the agency with land allocation or land lease competence decides on the extension. A decision on extension of the land use schedule shall be issued by the competent agency within 30 days from the date of receipt of the examination result report or inspection conclusion, if so requested in writing by the land user.

The decision on extension of the land use schedule must clearly specify the act of failing to put land into use or delaying land use, the land area involved in the violation as referred to at Point b of this Clause, the extended period, and the implementation responsibility;”.

b/ To add Point e to Clause 2 as follows:

“e/ Past 12 months from the date of on-site land handover, if the project owner fails to commence the construction of any items or works under the approved project, it/he/she will be regarded as having failed to put land into use for 12 consecutive months.

Past 24 months from the date of expiration of the investment schedule stated in the investment project (or in the adjusted investment project in accordance with the law on investment), if the project owner has failed to complete the construction of all items or works under the approved project, it/he/she will be regarded as having delayed the land use by 24 months behind the land use schedule stated in the project.

Upon the expiration of the land use extension period stated in the extension decision, if the project owner has failed to complete the construction of all items or works under the approved project, it/he/she will be regarded as having failed to put land into use despite of the expiration of the land use extension period.”.

c/ To amend and supplement Clause 4 as follows:

“4. The period during which a project is affected by a force majeure event shall not be included in the land use extension period referred to in Clause 8, Article 81 of the Land Law. The time of determining the period during which a project is affected by a force majeure event is the date of expiration of the land use extension period.

Chairpersons of provincial-level People’s Committees shall base themselves on the regulations on force majeure events and the actual implementation of investment projects to consider and decide on the period during which a project is affected by a force majeure event in provincial-level localities.”.

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 the dossier, the Chairperson of the competent People’s Committee shall issue a land recovery notice to the person whose land is to be recovered, the owner of land-attached assets, and persons with related rights and obligations (if any). The person whose land is to be recovered, the owner of land-attached assets, and persons with related rights and obligations with regard to the assets referred to in Clauses 2 and 3, Article 105 of the Land Law shall dispose of land-attached assets within the time limit stated in the land recovery notice counting from the date of receipt of such notice, which is 45 days, except 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 value of assets at the time of issuance of the land recovery decision shall be determined by the Asset Valuation Council. Within 10 days from the date of issuance of the land recovery decision, the agency with the land management function shall propose the authority with the land recovery competence to establish the Asset Valuation Council.

The asset value left after deducting expenses for the land recovery, including the expense for preparing the land recovery dossier, the expense for forcible land recovery (if any), the expense for asset valuation, and other related expenses, shall be refunded to the owner of assets attached to the recovered land area within 30 days from the date the new investor to which/whom the State allocates or leases land performs the financial obligation equal to or larger than the to-be-refunded amount mentioned above.”.

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

“4. In case of land recovery under Point dd, Clause 1, Article 82 of the Land Law for households, individuals, residential communities or organizations that have been allocated forests without the collection of land use levy and are subject to forest recovery, the land recovery shall be carried out simultaneously with the forest recovery, specifically as follows:

a/ Within 30 days after receiving the document serving as a basis for the forest recovery in accordance with the law on forestry, the commune-level specialized agency in charge of agriculture and environment shall propose the chairperson of the commune-level People’s Committee to issue a decision on land recovery simultaneously with forest recovery, using Form No. 01d provided in the Appendix to this Decree;

b/ The responsibility of the person whose land is recovered must comply with the land law and the law on forestry.”.

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 after the investment project’s operation is terminated under regulations, the project owner may transfer land use rights and sell land-attached assets to another organization or individual in accordance with law, or may have land repurposing considered and permitted under regulations;”.

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

“d/ Upon the expiration of the period specified at Point a of this Clause, if the project owner fails to transfer land use rights and sell land-attached assets to another investor, or is not eligible for land repurposing under regulations, the State shall recover land without paying compensation for land and land-attached assets. In case of a force majeure event specified in Article 31 of this Decree, the period specified at Point a of this Clause may be considered for extension equal to the period during which a force majeure event occurs. Expenses for the land recovery and disposal of land-attached assets shall be covered by the state budget; the investor selected for further land use shall pay these expenses to the state budget before being allocated or leased land by the State.”.

6. To add another Article 44 below Article 43 as follows:

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

A commune-level land use master plan or a master plan formulated in accordance with the law on urban and rural planning, which has been approved by a competent agency, serves as a basis for the land allocation, land lease, or grant of permission for land repurposing in cases not subject to investment policy approval or investor approval in accordance with the law on investment.”.

7. To amend and supplement Article 50 as follows:

“Article 50. Order and procedures for approval of repurposing of paddy land, special-use forest land, protection forest land or production forest land as specified in Clause 1, Article 122 of the Land Law

1. The commune-level agency with land management function shall summarize the demand for, and make a list of projects requiring, the repurposing of paddy land, special-use forest land, protection forest land or production forest land for the implementation of investment projects in the locality, except the cases specified in Clause 4, Article 67 of the Land Law.

2. The commune-level People’s Committee shall propose the provincial-level People’s Committee to approve the list of projects requiring the repurposing of paddy land, special-use forest land, protection forest land or production forest land.

3. The provincial-level People’s Committee shall issue a document approving the list of projects requiring the repurposing of paddy land, special-use forest land, protection forest land or production forest land.

4. For cases of repurposing of paddy land, special-use forest land, protection forest land or production forest land that does not require the formulation of investment projects in accordance with the law on investment, the procedures specified in Clauses 1, 2 and 3 of this Article are not mandatory.”.

8. To add another Clause 5 below Clause 4, Article 54 as follows:

“5. The order and procedures for land allocation or land lease in the cases specified at Point p, Clause 3, and in Clause 5, Article 124 of the Land Law, and in case the land area has been put for auction twice but the auction fails because there is no bidder, for the cases requiring the formulation of investment projects are the same as those specified in Clauses 1, 3 and 4, Section I, Part III of Appendix I to 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 reserve price, the payable advance amount for the participation in the auction, and the time limit for payment of the winning bid, and other payable amounts in accordance with law. Based on local conditions, the agency approving the land use rights auction plan shall decide on the time limit for payment of the winning bid, which must not exceed the time limit for payment of land use levy or land rental as specified by the law on tax administration;”.

b/ To amend and supplement Clause 4 as follows:

 “4. Appraisal and approval of the land-use rights auction plan

a/ In case the land-use rights auction falls within the land allocation or land lease competence of the chairperson of the commune-level People’s Committee, the commune-level agency with land management function shall examine and finalize the dossier and propose the chairperson of the commune-level People’s Committee to approve the land use rights auction plan;

b/ In case the land-use rights auction falls within the land allocation or land lease competence of the chairperson of the provincial-level People’s Committee, the provincial-level agency with the land management function shall examine and finalize the dossier and propose the chairperson of the provincial-level People’s Committee to approve the land-use rights auction plan.”.

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

 “b/ The agency with land management function shall organize the determination of the reserve price in accordance with law. The time of determination of the reserve price for the land use rights auction upon the land allocation or land lease by the State is the date the competent agency approves the land-use rights auction plan;”.

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

 “b/ The agency with land management function shall examine and finalize the dossier and propose the chairperson of the competent People’s Committee to approve the land use rights auction plan as specified in Clause 4 of this Article before issuing a decision on land use rights auction.”.

dd/ To amend and supplement Clause 7 as follows:

“7. The selection of the unit or organization to conduct a land-use rights auction 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 5 working days after receiving the decision on recognition of the auction-winning result issued by the chairperson of the competent People’s Committee, the tax agency shall send a notice of land use levy or land rental payment to the auction winner in accordance with the law on tax administration;”

“c/ From the time the auction result is announced, the advance amount and any interest thereon (if any) shall be converted into a deposit to secure the fulfillment of the land user’s financial obligation.

If the auction winner fails to pay or fully pay the winning bid as specified at Point b of this Clause, after the payment deadline stated in the approved land use rights auction plan, the tax agency shall notify such to the agency with land management function for proposing the chairperson of the competent People’s Committee to cancel the decision on recognition of the auction winning result; and the deposit shall not be refunded to the auction winner. In case the auction winner has paid an amount larger than the deposit amount, the State shall refund the difference in accordance with 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 agency with land management function shall formulate a land use rights auction plan and submit it to the chairperson of the commune-level People’s Committee 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 the commune-level People’s Committee, and pay land rental under the signed contract.”.

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

“3. The provisions of Point b, Clause 3, Article 126 of the Land Law stating that there must be a zoning master plan of the 1:2,000 scale approved by the competent agency for use as a basis for organizing bidding to select investors to implement land-using projects shall apply only to cases in which the land user is allocated land by the State with land use levy payment or is leased land by the State with one-off land rental payment for the entire lease term for the implementation of investment projects on construction of urban areas or rural residential areas.”.

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

“4. The agency with land management function shall propose the competent agency or person to issue a Certificate of land use rights and ownership of land-attached assets based on the land use plan; deliver the Certificate to the eligible person; and send 1 set of dossier together with the previously issued Certificate (if any) and 1 copy of the newly issued Certificate to the land registration office or the land registration office’s branch for inclusion in and updating to cadastral records and the land database.

5. In case a locality has completed agricultural land parcel consolidation and exchange by the effective date of this Decree but has not yet formulated a land parcel consolidation and exchange plan, or has formulated such plan which has not been approved by the competent agency, and in fact the residents have been stably using land after land parcel consolidation and exchange, a Certificate of land use rights and ownership of land-attached assets shall be issued in accordance with the regulations on the first-time issuance of Certificates.”.

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

a/ To add another Point c below Point b, Clause 2 as follows:

“c/ For projects falling into the cases in which land users currently hold land use rights as referred to in Article 127 of the Land Law, the order and procedures for land repurposing for implementation of investment projects are those specified in Clauses 1, 2, 3 and 4, Section I, Part III of Appendix I to Decree No. 151/2025/ND-CP;”.

b/ To add another Point a above Point b, Clause 3 as follows:

“a/ In case of land allocation or land lease without land use rights auction for the implementation of investment projects, the order and procedures are those specified in Clauses 1, 2, 3 and 4, Section I, Part III of Appendix I to Decree No. 151/2025/ND-CP;”.

14. To add another Clause 4 above Clause 5, Article 99 as follows:

“4. In case the approved sustainable forest management plan and forest-based eco-tourism, leisure tourism or entertainment tourism plan has the content on the use of forest land for construction of works serving eco-tourism, leisure tourism or entertainment tourism in accordance with the law on forestry, the land user is not required to formulate a multiple-purpose land use plan as specified in Clause 3 of this Article. In this case, the forest land user shall comply with the land law and the law on forestry.”.

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

“11. For an industrial park invested with state budget funds and assigned by the competent state agency to an organization or a public non-business unit for management before August 1, 2024, the chairperson of the competent People’s Committee shall lease land with invested infrastructure to organizations and individuals according to the order and procedures for changing the form of land allocation or land lease as specified in Section II, Part III of Appendix I to Decree No. 151/2025/ND-CP.”.

16. To replace Form No. 01d provided in the Appendix to Decree No. 102/2024/ND-CP with Appendix IV to this Decree.

Article 5. To amend and supplement a number of articles of the Government’s Decree No. 112/2024/ND-CP of September 11, 2024, providing in detail paddy land

1. To amend and supplement Article 7 as follows:

“Article 7. Plans on crop and livestock restructuring on paddy land

1. The chairperson of the provincial-level People’s Committee shall, based on the provincial-level land-use master plan or plan approved by the competent authority in accordance with law, the proposal of the chairperson of the commune-level People’s Committee, and the request of the provincial-level specialized agency in charge of agriculture and environment, issue a plan on crop and livestock restructuring on paddy land in the province, using the form provided in Appendix I to this Decree, before November 30 of the year preceding the planning year.

2. The chairperson of the commune-level People’s Committee shall, based on the approved plan on crop and livestock restructuring on paddy land and the repurposing demand of paddy land users, issue a plan on crop and livestock restructuring on paddy land in the commune, using the form provided in Appendix III this Decree, before December 30 of the year preceding the planning year.”.

2. To amend and supplement Article 10 as follows:

“Article 10. Takeoff and use of topsoil upon the construction of works on non-agricultural land repurposed from specialized paddy land

1. Persons who are entitled to land allocation, land lease or land repurposing by the State upon the construction of works on non-agricultural land repurposed from specialized paddy land shall formulate a topsoil use plan in accordance with regulations.

2. Contents of a topsoil use plan:

a/ Information on the person who is entitled to land allocation, land lease or land repurposing by the State upon the construction of works on non-agricultural land repurposed from specialized paddy land;

b/ Information on the specialized paddy land area proposed to be repurposed;

c/ Volume of topsoil after the takeoff;

d/ Method, location and use purpose of the volume of topsoil after the takeoff.

3. The depth of topsoil intended for takeoff must be at least 20 centimeters, measured from the surface.

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

3. To replace Appendices I and III to Decree No. 112/2024/ND-CP with Appendices II and III to this Decree.

Article 6. To amend and supplement a number of articles of the Government’s Decree No. 151/2025/ND-CP of June 12, 2025, on definition of the competence of two-tier local administrations and decentralization and power delegation in the field of land

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

“o/ To decide on the auction of land use rights, approve the reserve price for land plots or land parcels put for auction, and decide on recognition of the land-use rights auction winning result as specified 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/ To decide on the land use rights auction, approve the reserve price for land plots or land parcels put for auction, and decide on the recognition of the land-use rights auction winning result as specified 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. The land allocation, land lease, or grant of permission for land repurposing in the cases specified in Clause 3 of this Article shall be associated with the issuance of the Certificate 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 below Point c, Clause 2, Section I, Part III as follows:

“c1/ The specialized agency in charge of agriculture and environment shall send an information sheet, made according to Form No. 19 provided in Appendix II to this Decree, to the tax agency for determining the amount payable to the State as compensation for the lost area of specialized paddy land or for improvement of the paddy land use efficiency (if any); the land user shall make payment as stated in the tax agency’s notice (if any).”.

b/ To add Clause 7 to Section I, Part III as follows:

“7. The tax agency shall determine the payable amount, issue a payment notice, and certify the completion of the payment for the State to compensate for the lost area of specialized paddy land or for improvement of the paddy land use efficiency (if any).”.

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

“16. When necessary to adjust, modify or supplement the land price table during the year, the provincial-level People’s Council shall decide to apply several or all of 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. The provincial- or commune-level agency with land management function shall decide to place orders or assign tasks to public non-business units qualified for providing land valuation consultancy or select land valuation consultancy organizations in accordance with the bidding law for determining specific land prices.”

“10. In case specific land prices are applied for calculating compensation upon land recovery by the State under Point e, Clause 1, Article 160 of the Land Law, the commune-level agency with land management function shall provide the land pricing plan to the unit or organization in charge of compensation, support and resettlement for formulation of a compensation, support and resettlement plan. The appraisal and approval of the land pricing plan must comply with Clause 3, Article 34 and Clause 3, Article 35 of Decree No. 71/2024/ND-CP.”.

5. To add Item (11) and Item (12) to Section III of the GUIDANCE ON FILLING IN THE INFORMATION SHEET provided in Form No. 19 to Appendix II as follows:

a/ To add Item (11) as follows:

“(11) Applicable to cases of calculation of land use levy/land rental/amount for the State to compensate for the lost area of specialized paddy land or for improvement of the paddy land use efficiency (if any), based on the land price table referred to at Item 3.1.3;”;

b/ To add Item (12) as follows:

“(12) Guidance on determination of the “repurposed land area” at Item 3.1.4, as follows:

- The repurposed land area shall be determined under Clause 1, Article 121 of the Land Law;

- The repurposed area (if any) of specialized paddy land shall be determined under Point b, Clause 4, Article 182 of the Land Law.”.

Article 7. To replace, add or annul a number of phrases in the articles and clauses of the decrees detailing the implementation of the Land Law

1. To replace or annul a number of points, clauses, phrases and forms in Decree No. 71/2024/ND-CP

a/ To replace:

- The phrase “hire or assign tasks to” in Clause 4, Article 3 with the phrase “hire, place orders or assign tasks to”;

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

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

- The phrase “land registration offices; units in charge of auction of land use rights, units and organizations in charge of auction of assets;” in Clause 2, Article 19 with the phrase “land registration offices; tax agencies; units and organizations in charge of auction of land use rights and auction of assets;”

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

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

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

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

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

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

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

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

b/ To replace:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

c/ To annul:

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

- The phrase “distric-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 Nos. 05, 06 and 07 provided in Appendix I.

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

a/ To replace:

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

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

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

- The phrase “In case a municipal district, city or town or a provincial town or city where exists the land area subject to recovery” in Clause 2, Article 15 with the phrase “In case the commune-level locality where exists the land area subject to recovery”;

- The phrase “a commune, ward or township where exists the land area subject to recovery” at Points a and b, Clause 2, Article 11; and Point b, Clause 1, Article 19, with the phrase “the commune-level locality where exists the land area subject to recovery”;

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

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

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

3. To replace, supplement or annul articles, words and phrases in Decree No. 101/2024/ND-CP

a/ To replace:

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

- The phrase “with 1 set archived at the Ministry of Natural Resources and Environment and 1 set at the Ministry of Agriculture and Rural Development” in Clause 4, Article 16 with the phrase “with 2 sets archived at the Ministry of Agriculture and Environment”;

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

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

- The phrase “of district-level People’s Committees” at Point d, Clause 2, Article 19 with the phrase “of district-level People’s Committees established before July 1, 2025;

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

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

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

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

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

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

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

b/ To add:

- The phrase “, except the case in which the transfer of land use rights and land-attached asset ownership is carried out by the mortgagees or competent persons for handling of mortgaged assets in accordance with law” to the end of Point h, Clause 2, Article 19;

- The phrase “; competence to sign for approval of cadastral maps or cadastral map excerpts must comply with this Decree” to the end of Clause 1, Article 65.

c/ To annul:

- Article 7;

- The phrase “district-level agencies with land management fuction” at Point b, Clause 1, Article 8;

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

- The word “district” at Point c, Clause 2, Article 53.

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

a/ To replace:

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

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

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

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

- The phrase “land fund development centers” in Article 14 with the phrase “land fund development organizations”;

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

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

- The phrase “the Government’s resolution” at Point c, Clause 2, Article 15 with the phrase “the Minister of Agriculture and Environment’s decision”;

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

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

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

- The phrase “The Prime Minister’s decision” at Point e, Clause 2, Article 19 with the phrase “The People’s Council’s resolution”;

- The phrase “urban master plans” at Point dd, Clause 1, Article 22 below the phrase “master plans formulated under the law on urban and rural planning”;

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

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

- The phrase “district-level land use master plans, general master plans or zoning 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” at Point c, Clause 1, Article 47 with the phrase “commune-level land use master plans, general master plans or zoning plans approved under the law on urban and rural planning”;

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

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

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

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

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

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

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

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

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

b/ To add:

- The phrase “and rural” following the word “urban” at Point b, Clause 1, Article 19;

- The phrase “the chairperson of” before the phrase “the competent People’s Committee” in Clause 11, Article 55; and Clause 8, Article 112.

c/ To annul:

- Point b, Clause 1, Article 69;

- The phrase “before the municipal People’s Committee 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 “, district-level People’s Committee” in the title and Clause 2 of 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 and municipal 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, and provincial and municipal cities,” at Point b, Clause 1, Article 79;

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

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

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

- Forms Nos. 02a, 02b, 02c, 02d, 02dd, 03, 04a, 04b, 04c, 04d, 04dd, 04e, 04g, 04h, 06, 07, 08, 11, 12, 13, 14 and 15 provided in the Appendix.

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

a/ To replace:

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

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

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

b/ To annul:

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

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

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

6. To replace, supplement or annul 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 of July 30, 2024, detailing the implementation of a number of articles of the Land Law (below referred to as Decree No. 102/2024/ND-CP);” at Point d, Clause 4, Article 5 with the phrase “Section V, Part III of Appendix I to Decree No. 151/2025/ND-CP;

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

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

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

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

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

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

- The phrase “To submit land price lists to provincial-level People’s Committees for decision” at Point b, Clause 12, Section I, Part IV of Appendix I with the phrase “To submit land price lists to provincial-level People’s Committees for submission to provincial-level People’s Councils for decision”;

- The phrase “To submit land price lists to provincial-level People’s Committees for decision” at Point b, Clause 1, Article 16; and Clause 13, Section I, Part IV of Appendix I with the phrase “To submit land price lists to provincial-level People’s Councils for decision”;

- The phrase “publicly disclose on their portals all results of specific land valuation results in localities” in Clause 11, Section III, Part IV of Appendix I with the phrase “publicly disclose on their portals commentary reports on land pricing plans and land pricing decisions”;

- The phrase “After receiving a tax agency’s notice of the fulfillment of financial obligations” in Clauses 2 and 3, Section V; Point d, Clause 3, Section VI; Point b, Clause 3, Section XII; Point b, Clause 4; and Point c, Clause 5, Section XIII, Content C, Part V of Appendix I, with the phrase “Upon the availability of information from an interconnected database, or upon submission of documents evidencing the fulfillment of financial obligations.”

- The phrases “chairpersons of provincial-level People’s Committees” and “provincial-level agencies with land management function” in Section I, Part VII of Appendix I with the phrases “chairpersons of competent People’s Committees” and “same-level agencies with land management function”, respectively;

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

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

- The phrase “Clearly write the name of the provincial-level People’s Committee of the locality where exist land areas” in Note No. 2 in Form No. 49 provided in Appendix II with the phrase “Clearly write the names of provinces/communes where exists land areas”.

b/ To add:

- Point 8a below Point 8 provided 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, or receiving land use rights as capital contribution: …………………………”;

- The phrase “; Form of land use: …………” in Clause 8, Form No. 01 provided in Appendix II below the phrase: “Land use period:…………………..”;

- The phrase “; Form of land use: …………” in Clause 7, Form No. 05 provided in Appendix II below the phrase: “Marine area use period:…………………..”;

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

Article 8. Transitional provisions

1. For cases in which the compensation, support and resettlement work has been carried out but, by the effective date of this Decree, competent state agencies have yet to issue any decision on approval of the compensation, support and resettlement plan, the compensation, support and resettlement must continue to comply with this Decree.

2. For cases in which specific land prices have been determined by the effective date of this Decree but no decisions on specific land prices have been issued, chairpersons of competent People’s Committees shall decide whether to continue the implementation and issue decisions on specific land prices in accordance with the laws that are effective before the effective date of this Decree, or to apply this Decree.

3. For cases in which competent authorities have allocated or leased land by the effective date of this Decree but have not yet allocated or leased forests, the allocation or lease of forests must comply with the law on forestry and relevant provisions of this Decree.

For cases in which forests have been allocated or leased by the effective date of this Decree but decisions on land allocation or land lease have not yet been issued, the order and procedures for land allocation or land lease must comply with this Decree.

4. For projects subject to land repurposing involving paddy land, special-use forest land, protection forest land or production forest land that have been notified by provincial-level People’s Councils by the effective date of this Decree, the land allocation, land lease or land repurposing permission may continue to be carried out under regulations.

5. The forms specified in this Decree and Decree No. 151/2025/ND-CP 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 annulled under this Decree and Decree No. 151/2025/ND-CP may continue to be applied.

6. In case the provisions of, and order and procedures specified in, Decree No. 151/2025/ND-CP are different from those of and specified in this Decree, this Decree shall prevail.

Article 9. Effect

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

2. The following documents cease to be effective on the effective date of this Decree:

a/ The Government’s Decree No. 96/2019/ND-CP of December 19, 2019, on land price brackets;

b/ The Government’s Decree No. 26/2021/ND-CP of March 25, 2021, detailing a number of articles of the National Assembly’s Resolution No. 132/2020/QH14 of November 17, 2020, on the pilot implementation of a number of policies to remove problems and backlogs in the management and use of land for national defense and security purposes in combination with labor, production and economic development activities.

Article 10. Implementation responsibility

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 implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
TRAN HONG HA

* The Appendices to this Decree are not translated.