Circular No. 06/2007/TT-BTNMT guiding the implementation of certain provisions of Decree No. 84/2007/NĐ-CP dated May 25, 2007 of the Government on additional regulations regarding issuance of land use right certificates, land recovery, implementation of land use rights, procedures and formalities for compensation, support, resettlement when the State recovers land, and resolution of complaints related to land.

Pursuant to the Land Law dated November 26, 2003;

BASED ON DECREE NO. 84/2007/ND-CP OF MAY 25, 2007 ISSUED BY THE GOVERNMENT ON ADDITIONAL REGULATIONS REGARDING THE ISSUE OF LAND USE RIGHT CERTIFICATES, RECOVERY OF LAND, IMPLEMENTATION OF LAND USE RIGHTS, PROCEDURES AND FORMALITIES FOR COMPENSATION, SUPPORT, RESIDENTIAL RELOCATION WHEN THE STATE RECOVERS LAND, AND SETTLEMENT OF LAND DISPUTES (REFERRED TO AS DECREE NO. 84/2007/ND-CP);

BASED ON DECREE NO. 91/2002/ND-CP OF NOVEMBER 11, 2002 ISSUED BY THE GOVERNMENT ON THE FUNCTIONS, TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT;

THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT GUIDES THE IMPLEMENTATION OF CERTAIN PROVISIONS OF DECREE NO. 84/2007/ND-CP OF MAY 25, 2007 ISSUED BY THE GOVERNMENT ON ADDITIONAL REGULATIONS REGARDING THE ISSUE OF LAND USE RIGHT CERTIFICATES, RECOVERY OF LAND, IMPLEMENTATION OF LAND USE RIGHTS, PROCEDURES AND FORMALITIES FOR COMPENSATION, SUPPORT, RESIDENTIAL RELOCATION WHEN THE STATE RECOVERS LAND, AND SETTLEMENT OF LAND DISPUTES (REFERRED TO AS DECREE NO. 84/2007/ND-CP) AS FOLLOWS:

I. DETERMINATION OF THE TIME OF BEGINNING TO USE STABLE LAND AS PROVIDED IN CLAUSE 4, ARTICLE 3

WHERE THERE IS NO ONE OF THE DOCUMENT TYPES AS PROVIDED IN CLAUSE 2, ARTICLE 3 OF DECREE NO. 84/2007/ND-CP, THE PEOPLE'S COMMITTEE AT THE COMMUNE LEVEL SHALL BE RESPONSIBLE FOR DETERMINING THE TIME OF BEGINNING TO USE THE LAND FOR ITS CURRENT PURPOSE AS FOLLOWS:

1. WHEN PERFORMING THE TASK OF REVIEWING AND CONFIRMING THE SOURCE AND TIME OF USING THE LAND, THE STATUS OF LAND DISPUTES RELATING TO THE LOT, AND THE COMPLIANCE WITH THE APPROVED LAND USE PLAN IN THE PROCESS OF ISSUING THE LAND USE RIGHT CERTIFICATE (REFERRED TO AS THE CERTIFICATE) AS PROVIDED IN CLAUSE 2, ARTICLE 135 AND CLAUSE 2, ARTICLE 136 OF DECREE NO. 181/2004/ND-CP OF OCTOBER 29, 2004 ON THE IMPLEMENTATION OF THE LAND LAW (REFERRED TO AS DECREE NO. 181/2004/ND-CP), THE PEOPLE'S COMMITTEE AT THE COMMUNE LEVEL MUST SEEK THE OPINION OF THE LOCAL COMMUNITY INCLUDING THOSE WHO HAVE BEEN RESIDING SIMULTANEOUSLY WITH THE TIME OF BEGINNING TO USE THE LAND FOR ITS CURRENT PURPOSE. THE OPINION OF THE LOCAL COMMUNITY SHALL BE DOCUMENTED IN WRITING ACCORDING TO MODEL NUMBER 01 ANNEXED HERETO AND MUST BE PUBLICLY ANNOUNCED ALONG WITH THE LIST OF CASES ELIGIBLE AND INELIGIBLE FOR THE ISSUE OF THE CERTIFICATE.

2. AFTER THE END OF THE PUBLIC ANNOUNCEMENT AS PROVIDED, THE PEOPLE'S COMMITTEE AT THE COMMUNE LEVEL SHALL CONSIDER THE CONTRIBUTIONS OF OPINIONS ON THE SOURCE AND TIME OF BEGINNING TO USE THE LAND FOR ITS CURRENT PURPOSE TO RECORD THE CONFIRMATION INTO THE APPLICATION FOR THE ISSUE OF THE CERTIFICATE SUBMITTED TO THE LAND REGISTRATION OFFICE ALONG WITH THE OPINION FORM OF THE LOCAL COMMUNITY AND THE DOCUMENTS AS PROVIDED IN ARTICLES 135 AND 136 OF DECREE NO. 181/2004/ND-CP.

II. THE ISSUE OF CERTIFICATES AS PROVIDED IN CLAUSE 2, ARTICLE 8

1. FOR AREAS THAT HAVE NOT YET IMPLEMENTED THE "AGGREGATION AND REALLOCATION OF LAND" OR HAVE IMPLEMENTED BUT NOT COMPLETED, WHERE HOUSEHOLDS AND INDIVIDUALS ARE CURRENTLY USING AGRICULTURAL LAND AND REQUEST TO BE REFLECTED IN THE APPLICATION FOR THE ISSUE OF THE CERTIFICATE, THE PEOPLE'S COMMITTEE AT THE DISTRICT LEVEL SHALL ISSUE A SINGLE CERTIFICATE FOR ALL OR SOME LOTS UNDER THE SAME HOUSEHOLD OR INDIVIDUAL.

2. THE ISSUE OF A SINGLE CERTIFICATE FOR MULTIPLE AGRICULTURAL LAND LOTS OF THE SAME HOUSEHOLD OR INDIVIDUAL SHALL BE IMPLEMENTED AS FOLLOWS:

2.1. THE HOUSEHOLD OR INDIVIDUAL SHALL SUBMIT TO THE PEOPLE'S COMMITTEE OF THE COMMUNE OR MARKET TOWN OR THE LAND REGISTRATION OFFICE UNDER THE DEPARTMENT OF NATURAL RESOURCES AND ENVIRONMENT WHERE THE LAND IS LOCATED, AS PROVIDED IN CLAUSE 1, ARTICLE 135 AND CLAUSE 3, ARTICLE 122 OF DECREE NO. 181/2004/ND-CP, ONE SET OF DOCUMENTS AS PROVIDED IN CLAUSE 1, ARTICLE 135 OR CLAUSE 1, ARTICLE 136 OF DECREE NO. 181/2004/ND-CP; IN THE APPLICATION FOR THE ISSUE OF THE CERTIFICATE, IT MUST CLEARLY STATE THE LOTS REQUESTED TO BE ISSUED WITH A SINGLE CERTIFICATE;

2.2. THE PROCEDURES AND FORMALITIES FOR ISSUING A SINGLE CERTIFICATE FOR MULTIPLE AGRICULTURAL LAND LOTS OF THE SAME HOUSEHOLD OR INDIVIDUAL SHALL BE IMPLEMENTED AS PROVIDED IN CLAUSE 2 AND CLAUSE 3, ARTICLE 135 OR CLAUSE 2, ARTICLE 136 OF DECREE NO. 181/2004/ND-CP.

2.3. THE RECORDING ON THE CERTIFICATE SHALL BE IMPLEMENTED AS FOLLOWS:

a) SECTION II (LOT OF LAND USED) ON THE CERTIFICATE:

- AT POINT 1 (LOT NUMBER): RECORD "HAS... (STATE THE TOTAL NUMBER OF AGRICULTURAL LOTS OF THE SAME LAND USER) LOTS";

- AT POINTS 2 (MAP NUMBER), 3 (ADDRESS OF LOT), 7 (LAND USE PERIOD), AND 8 (SOURCE OF LAND USE): DO NOT RECORD CONTENT;

- AT POINT 4 (AREA): RECORD THE TOTAL AREA USED OF ALL LOTS ISSUED ON THE CERTIFICATE;

- AT POINT 5 (FORM OF LAND USE): RECORD THE TOTAL AREA USED OF ALL LOTS ISSUED ON THE CERTIFICATE IN THE SEPARATE USE SECTION;

- AT POINT 6 (PURPOSE OF LAND USE): RECORD "AGRICULTURAL LAND".

b) SECTION IV (NOTES): RECORD "DETAILS ABOUT EACH LOT ARE SHOWN IN THE LIST OF AGRICULTURAL LOTS ISSUED WITH THIS CERTIFICATE".

c) PREPARE THE LIST OF AGRICULTURAL LOTS ISSUED WITH A SINGLE CERTIFICATE ACCORDING TO MODEL NUMBER 02 ANNEXED HERETO.

d) SECTION V (LOT SKETCH): DO NOT SHOW THE LOT SKETCH.

III. THE AMENDMENT OR NEW ISSUE OF CERTIFICATES AS PROVIDED IN POINT C, CLAUSE 2, ARTICLE 11

1. IN CASE THE PARTY TRANSFERRING THE RIGHT SUBMITS THE ISSUED CERTIFICATE:

1.1. THE LAND REGISTRATION OFFICE OR THE ENVIRONMENT AND NATURAL RESOURCES DEPARTMENT WHERE THE LAND REGISTRATION OFFICE HAS NOT BEEN ESTABLISHED (REFERRED TO COLLECTIVELY AS THE LAND REGISTRATION OFFICE) SHALL AMEND THE CHANGES ON THE CERTIFICATE AND HAND OVER THE CERTIFICATE TO THE PARTY RECEIVING THE TRANSFER WHERE THE CONTRACT OR DOCUMENT ON THE TRANSFER OF THE RIGHT TO USE THE LAND STATES THE TRANSFER OF THE ENTIRE LOT;

1.2. THE LAND REGISTRATION OFFICE SHALL BASED ON THE CONTRACT OR DOCUMENT ON THE TRANSFER OF THE RIGHT TO USE THE LAND TO PERFORM THE LOT SEPARATION BEFORE CARRYING OUT THE PROCEDURES FOR THE NEW ISSUE OF THE CERTIFICATE FOR THE PARTY RECEIVING THE TRANSFER AND THE PARTY TRANSFERRING THE RIGHT WHERE THE TRANSFER OF THE RIGHT TO USE PART OF THE LOT IS INVOLVED.

2. IN CASE THE PARTY TRANSFERRING THE RIGHT DOES NOT SUBMIT THE ISSUED CERTIFICATE:

2.1. The competent People's Committee shall issue a Certificate of Decision to cancel the previously issued Certificate of Right to Use Land to the transferring party upon the submission by the Natural Resources and Environment Authority. Such decision shall be sent to the transferring party, the receiving party, the Natural Resources and Environment Authority, the Land Registration Office at the same level, and the People's Committee of the commune where the land with the cancelled Certificate is located.

2.2. The Land Registration Office shall process the issuance of a new Certificate of Right to Use Land for the receiving party in cases where the transfer agreement or document indicates a full transfer of the plot of land.

2.3. The Land Registration Office shall, based on the transfer agreement or document, carry out the division of the plot before processing the issuance of a new Certificate of Right to Use Land for the receiving party in cases of partial transfer of the plot; simultaneously, it shall update the changes in the cadastral records of the transferring party. The transferring party must apply for a Certificate of Right to Use Land for the remaining area.

IV. ISSUANCE OF CERTIFICATE AS PROVIDED FOR IN ARTICLE 17

1. A plot of land that was formed prior to the effective date of the provincial People's Committee's document stipulating the minimum area for dividing plots may be issued a Certificate of Right to Use Land if it meets the conditions set forth in the laws on land.

2. A plot of land that was divided from an existing plot after the effective date of the provincial People's Committee's document stipulating the minimum area for dividing plots, and which has an area smaller than the stipulated minimum, shall not be issued a Certificate of Right to Use Land, nor shall it be eligible for procedures related to land rights such as conversion, transfer, gift, lease, mortgage, guarantee, or contribution of land use rights as capital.

3. In cases where the land user requests to divide a plot into a smaller plot while simultaneously merging it with an adjacent plot to form a new plot that meets or exceeds the minimum division area, they may proceed with both the division and the merger, and a new Certificate of Right to Use Land shall be issued for the new plot.

V. DETERMINATION OF AREA OF LAND USED FOR PUBLIC PURPOSES AS PROVIDED FOR IN ARTICLE 20

1. The area of land used for public purposes as specified in point a, Clause 1, Article 20 of Decree No. 84/2007/ND-CP includes:

1.1. Land for road construction that connects to the public transportation system and is not separated by barriers or any other means that restrict access within the scope of the project or investment.

1.2. Land used for parks, recreational areas, educational institutions, healthcare facilities, cultural centers, sports facilities, or similar uses that are not for commercial purposes and are available for public use within and outside urban and rural residential areas.

2. Land within fences or other barriers of apartment complexes, villa areas, linked house areas, shopping centers, or tourist zones shall not be considered as land used for public purposes as specified in point a, Clause 1, Article 20 of Decree No. 84/2007/ND-CP.

VI. REVOCATION OF ISSUED CERTIFICATES AS PROVIDED FOR IN ARTICLE 21

1. If, after reviewing the issuance of Certificates of Right to Use Land according to the documents of the investigation agency or the inspection agency as stipulated in Clause 1, Article 21 of Decree No. 84/2007/ND-CP, there is evidence that the issuance of the Certificate did not violate the law, the issuing agency shall provide a written response to the agency that made the conclusion.

2. The results of the review of the issuance of Certificates of Right to Use Land conducted by the inspection agency as stipulated in Clauses 2 and 3, Article 21 of Decree No. 84/2007/ND-CP shall be sent to the People's Committee and the Natural Resources and Environment Authority at the same level, the organization or citizen who reported the issue, and the person who received the Certificate. In cases where there is disagreement with the review results, the People's Committee shall be responsible for clarifying the matter before deciding to revoke the Certificate or providing a written response to the organization or citizen who reported the issue when the Certificate is not revoked.

3. In cases where a Certificate of Right to Use Land was signed illegally but not yet delivered to the land user or the land user refused to accept it, the competent authority issuing the Certificate shall issue a decision to cancel the signed Certificate; this decision shall be sent to the Natural Resources and Environment Authority and the Land Registration Office at the same level, and a notification explaining the reasons for the cancellation shall be provided to the applicant.

VII. SALE OF HOUSING ON LEASED STATE LAND AS PROVIDED FOR IN ARTICLE 27

1. Domestic economic organizations, overseas Vietnamese individuals who have leased state land on an annual payment basis to implement projects for rental housing, but wish to sell the housing on the leased land, must convert to the state grant of land with payment for land use rights; the price of the land use right shall be determined according to Clause 1, Article 5 of Decree No. 17/2006/ND-CP on amending and supplementing certain articles of decrees guiding the implementation of the Land Law and Decree No. 187/2004/ND-CP on converting state-owned enterprises into joint-stock companies (referred to as Decree No. 17/2006/ND-CP); the term of land use shall be determined as in Clause 2, Article 32 of Decree No. 84/2007/ND-CP.

2. Overseas Vietnamese individuals, foreign organizations, and foreign individuals who have leased state land on a lump-sum payment for the entire lease period to implement projects for rental housing before the effective date of Decree No. 84/2007/ND-CP, but wish to sell the housing on the leased land, must pay the difference between the land use right price determined according to Clause 1, Article 5 of Decree No. 17/2006/ND-CP and the lump-sum lease payment already paid by the investor; the term of land use shall be determined as in Clause 2, Article 32 of Decree No. 84/2007/ND-CP.

3. A foreign organization or individual investor who has leased land from the State under the form of annual land rental payments to implement a project for constructing rented housing but wishes to sell such housing on the leased land must convert to the form of land lease with a one-time payment as stipulated in Article 32 of Decree No. 84/2007/NĐ-CP.

VIII. REGISTRATION OF MORTGAGE AS PROVIDED FOR IN POINT B, CLAUSE 2, ARTICLE 31

1. The People's Committee of the district shall specify a list of communes and towns far from the district center (collectively referred to as communes) that the Director of the Land Registration Office of the district (or the Head of the Natural Resources and Environment Department where there is no Land Registration Office) authorizes in writing to allow cadres of the commune to carry out mortgage registration, third-party mortgage registration for borrowing purposes (guarantee), change of mortgage content registration, additional mortgage registration, cancellation of mortgage registration by land use rights and attached assets (collectively referred to as mortgage registration) for households and individuals in cases where land has been granted a Certificate of Land Use Right.

Communes close to the district center where household and individual mortgage registration at the district-level Land Registration Office is convenient shall not implement the authorization of mortgage registration to cadres of the commune.

Households and individuals in communes where cadres have been authorized to conduct mortgage registration may choose to register mortgages at the commune or at the district-level Land Registration Office.

2. The procedure and formalities for mortgage registration in cases where commune cadres are authorized to implement are as follows:

2.1. The person registering the mortgage submits the mortgage registration dossier to the People's Committee of the commune where the land is located in accordance with Circular Joint No. 05/2005/TTLT-BTP-BTNMT dated June 16, 2005, issued by the Ministry of Justice and the Ministry of Natural Resources and Environment guiding the registration of mortgages and guarantees by land use rights and Circular Joint No. 03/2005/TTLT-BTP-BTNMT dated June 13, 2006, amending and supplementing certain provisions of Circular Joint No. 05/2005/TTLT-BTP-BTNMT after the mortgage contract by land use rights and attached assets, mortgage contract by land use rights and attached assets for third-party borrowing, change of mortgage content contract, supplementary mortgage content contract between the household or individual using the land and the mortgagee have been signed and notarized or certified according to Circular Joint No. 04/2006/TTLT-BTP-BTNMT dated June 13, 2006, issued by the Ministry of Justice and the Ministry of Natural Resources and Environment guiding the notarization and certification of contracts and documents implementing the rights of land users, or after the borrower has completed their debt obligation with confirmation from the mortgagee on the mortgage contract or confirmed in writing about the completion of the debt obligation.

The application form for mortgage registration by land use rights and attached assets, the application form for changing registered mortgage content, the application form for canceling mortgage registration by land use rights and attached assets, and the application form for correcting errors are implemented according to Forms 03, 04, 05, and 06 promulgated together with this Circular.

2.2. Upon receiving the dossier, the commune cadre is responsible for:

a) Checking the completeness and legality of the mortgage registration dossier and only accepting complete and legal dossiers within the scope authorized to handle;

b) Recording the time of receipt of the dossier (hour, minute, day, month, year) on the Mortgage Registration Application Form, signing and clearly stating their full name in the section confirming the mortgage registration, affixing the stamp of the commune People's Committee;

c) Entering the Dossier Receipt Book for Mortgage Registration according to Form 07 promulgated together with this Circular;

d) Collecting the mortgage registration fee according to Circular Joint No. 03/2007/TTLT/BTC-BTP dated January 10, 2007, issued by the Ministry of Finance and the Ministry of Justice guiding the collection, management, and use of mortgage registration fees and information provision fees on secured transactions; issuing a receipt for the mortgage registration fee;

đ) In cases where the mortgage registration procedure is carried out on the next working day, a receipt for the dossier and a notice of the completion date of the procedure according to regulations must be given to the dossier submitter.

2.3. The commune cadre will not accept the dossier simultaneously and clearly explain the reasons to the dossier submitter in the following cases:

a) Not being the subject eligible to register mortgages at the commune People's Committee;

b) The mortgage registration dossier or the cancellation of mortgage registration dossier is incomplete or illegal;

c) Discovering fake documents in the mortgage registration dossier;

d) Discovering information in the mortgage registration dossier inconsistent with the land administration dossier;

đ) The person requesting mortgage registration does not pay the mortgage registration fee as prescribed.

2.4. For valid dossiers that have been accepted, the commune cadre shall immediately perform the following tasks on the day of receipt or at the latest on the next working day:

a) Amend on the Supplementary Page of the Certificate of Land Use Rights according to the content provided in Point b, Clause 9, Article 3 of the Regulation promulgated together with Decision No. 08/2006/QĐ-BTNMT, wherein the Content Changed column and Legal Basis column shall be recorded as follows:

- In the case of mortgaging land use rights (or attached assets): record "Mortgage of land use rights (or attached assets) with Bank (or Mr./Mrs., other economic organization) ... (name of the mortgagee) according to Contract No. ... /... dated ... /... /...";

- In the case of mortgaging land use rights (or attached assets) for others to borrow money (guarantee): record "Mortgage of land use rights (or attached assets) for Mr./Mrs./household/organization ... (name of the borrower) with Bank (or Mr./Mrs., other economic organization) ... (name of the mortgagee) according to Contract No. ... /... dated ... /... /...";

- In the case of registering changes to already registered mortgage content or registering additional mortgage content: record "The mortgage registration on ... /... /... regarding ... (type of mortgaged asset) has changed the previously registered mortgage content (or added new mortgage content) to ... (newly changed or added content)."

- In the case of removing the mortgage registration, mortgaging the right to use land (or attached assets) to another party for borrowing money (guaranteeing): record "Mortgage registration has been removed (or mortgaged to another party for borrowing money) as confirmed by the mortgagee on .../.../..." and strike out the line regarding the mortgage, mortgaging the right to use land (or attached assets) with red ink.

b) Record the content of the mortgage registration in the Land Registry currently managed at the commune.

c) Record in the List of cases registered for mortgage according to Form No. 08 issued together with this Circular.

d) Sign, write clearly their full name and affix the seal of the People's Committee of the commune in the column for confirmation by the competent authority.

đ) Return to the person requesting mortgage registration: one application for mortgage registration (with confirmation by the commune land administration officer), receipt of registration fee, Certificate of Registration with confirmation of the mortgage registration content.

3. Periodically on the first day and the middle day of each month, the commune land administration officer is responsible for transferring the following documents to the Land Registration Office at the district level:

3.1. The list of cases registered for mortgage as stipulated in point c, item 2.4, clause 2 of this Section;

3.2. Application for mortgage registration and mortgage contract;

3.3. Receipt of registration fee and amount of registration fee collected.

4. The Land Registration Office at the district level is responsible for performing the following tasks:

4.1. Updating the land registry file according to the mortgage contract transferred by the commune land administration officer and notifying the Land Registration Office at the provincial level to update the land registry file in accordance with regulations.

4.2. Receiving and managing the registration fee for mortgage according to regulations;

5. The Department of Natural Resources and Environment or the Land Registration Office at the district level shall guide the commune land administration officers on the procedures for registering mortgages as provided in this Circular.

IX. MATTERS RELATING TO LEASING LAND AND AUCTIONING THE RIGHT TO USE LAND AS PROVIDED IN ARTICLE 32

1. Overseas Vietnamese individuals, foreign organizations, and foreign individuals (collectively referred to as foreign investors in this Article) who have leased land and paid the lease fee in one lump sum for the entire lease period to implement housing construction projects in accordance with point a, clause 2, Article 35 of the Land Law before the effective date of Decree No. 84/2007/ND-CP, if they switch to the leasing form prescribed in Article 32 of Decree No. 84/2007/ND-CP, must pay the difference between the land use fee determined according to clause 1, Article 5 of Decree No. 17/2006/ND-CP and the lease fee that the investor has already paid in one lump sum for the entire lease period.

2. Foreign investors who have leased land and paid the lease fee in one lump sum for the entire lease period to implement housing construction projects in accordance with point a, clause 2, Article 35 of the Land Law before the effective date of Decree No. 84/2007/ND-CP, if they do not switch to the leasing form prescribed in Article 32 of Decree No. 84/2007/ND-CP, when selling houses attached to the right to use residential land, the investor must pay the State the difference between the land use fee determined according to clause 1, Article 5 of Decree No. 17/2006/ND-CP and the lease fee that the investor has already paid in one lump sum for the entire lease period.

For detached houses or linked houses, the difference amount must be paid at the time of selling the house; for apartment buildings, the difference amount must be paid no later than the end of the apartment building project.

3. The procedure and formalities for the case where foreign investors switch to the form of leasing land and paying the lease fee in one lump sum for the entire lease period to implement projects as prescribed in Article 32 of Decree No. 84/2007/ND-CP shall be carried out as follows:

3.1. Foreign investors submit one (01) set of documents to the Land Registration Office at the provincial level where the land is located; the documents include: a request to implement the project under the form of paying the land use fee as prescribed in Article 32 of Decree No. 84/2007/ND-CP and the Certificate of Land Use Right;

The Land Registration Office at the provincial level is responsible for checking the documents and accepting complete and valid documents; guiding the completion of documents for incomplete or invalid documents;

3.2. Within two (02) working days from the date of receiving complete and valid documents, the Land Registration Office at the provincial level is responsible for preparing extracts from the land registry map and copying the land registry file to send to the Department of Finance to process the submission to the Provincial People's Committee to determine the residential land price according to clause 1, Article 5 of Decree No. 17/2006/ND-CP; sending all documents to the Department of Natural Resources and Environment;

3.3. Within two (02) working days from the date of receiving notification from the Tax Authority that the investor has completed financial obligations, the Department of Natural Resources and Environment will perform the updating of changes in land use on the supplementary page of the issued Certificate of Land Use Right, directing the Land Registration Office to update changes in land use on the land registry file and return the updated Certificate of Land Use Right to the investor. The content of updating changes in land use on the supplementary page of the Certificate of Land Use Right shall be carried out as follows:

a) Column Date, Month, Year of Change: record the date of updating the change in land use rights;

b) Column Content of Change and Legal Basis: record "Investor ... (record the name of the economic organization of the investor implementing the project) has switched from the form of leasing land and paying the lease fee in one lump sum for the entire lease period to the form of paying the lease fee equivalent to the land use fee according to Request No. .../... dated .../.../...";

4. The procedure and formalities for auctioning the right to use land as prescribed in clause 1, Article 32 of Decree No. 84/2007/ND-CP shall be applied as for domestic investors according to Decision No. 216/2005/QD-TTg dated August 31, 2005 of the Prime Minister on the issuance of the regulation on auctioning the right to use land for allocating land with payment of land use fee or leasing land.

5. The procedure and formalities for leasing land as prescribed in clause 2, Article 32 of Decree No. 84/2007/ND-CP shall be applied as for domestic investors who are allocated land with payment of land use fee according to Article 125 or Article 126 of Decree No. 181/2004/ND-CP.

6. The issuance of the Certificate to foreign investors who win the auction for land use rights or are leased land by the State as stipulated in Article 32 of Decree No. 84/2007/NĐ-CP shall be carried out according to the procedures and formalities prescribed in Article 139 of Decree No. 181/2004/NĐ-CP, including:

6.1. Term of Use Section: Record "70 years from the date of ... /... /... (record the date, month, year of the Decision recognizing the auction results for land use rights or the Decision leasing land with payment made once at the level of residential land use fee which becomes effective) and may be extended multiple times after expiration if the land user has such need."

6.2. Source of Use Section: Record "The State leases land with payment made once at the level of residential land use fee."

X. IMPLEMENTATION OF LAND RECOVERY AS PROVIDED FOR IN ARTICLE 34

1. Important economic projects as provided for in Clause 1 of Article 34 of Decree No. 84/2007/NĐ-CP include:

1.1. National important economic projects approved by the National Assembly as reflected in the Resolution of the National Assembly;

1.2. Important economic projects approved by the Prime Minister for investment orientation as stipulated in Article 37 of Decree No. 108/2006/NĐ-CP dated September 22, 2006 detailing and guiding the implementation of certain provisions of the Investment Law.

2. Residential area, commercial center, and high-end hotel projects as provided for in Clause 2 of Article 34 of Decree No. 84/2007/NĐ-CP include:

2.1. Economic development projects within existing urban areas comprising projects to construct houses for sale or rent in accordance with laws on housing and real estate business, social housing projects, resettlement housing projects, public service housing projects, construction projects of commercial centers, exhibition centers; high-end hotel projects meeting standards of three stars or higher.

These economic development projects mentioned herein must be reflected in the land use plan or detailed urban construction plan that have been approved by competent state authorities and approved by the Chairman of the Provincial People's Committee for each project.

2.2. Economic development projects within expanded existing urban areas or new urban areas comprising all types of economic projects (regardless of scale or type) reflected in the land use plan or general urban construction plan or detailed urban construction plan that have been approved by competent state authorities.

The allocation of land or leasing of land to implement these economic development projects mentioned herein can only be carried out after the State has recovered part or all of the planned area for expanding existing urban areas or constructing new urban areas.

2.3. Economic development projects within existing rural residential areas, expanded rural residential areas, or newly constructed rural residential areas comprising projects reflected in the land use plan or rural residential area construction plan that have been approved by competent state authorities.

The allocation of land or leasing of land to implement these economic development projects within expanded existing rural residential areas or newly constructed rural residential areas mentioned herein can only be carried out after the State has recovered part or all of the planned area for expanding existing rural residential areas or constructing new rural residential areas.

3. The procedures for land recovery and compensation, support, and resettlement shall be implemented in accordance with the provisions of Decree No. 197/2004/NĐ-CP dated December 3, 2004 on compensation, support, and resettlement when the State recovers land, Decree No. 17/2006/NĐ-CP, and Decree No. 84/2007/NĐ-CP.

XI. IMPLEMENTATION OF LAND USE RIGHTS TRANSFER TRANSACTIONS AS PROVIDED FOR IN ARTICLE 66

1. The People's Committee of the province or centrally governed city shall be responsible for:

1.1. Direct and urge relevant departments and people's committees of districts, towns, cities under provincial jurisdiction in localities to guide organizations, households, and individuals currently using land but not yet issued with Certificates to submit applications for Certificate issuance;

1.2. Accelerate the progress of Certificate issuance, simplify examination procedures to immediately issue Certificates for cases where land users possess one of the types of land use right documents specified in Clauses 1, 2, and 5 of Article 50 of the Land Law; apply the provisions of Decree No. 84/2007/NĐ-CP to examine and issue Certificates for cases where current land users do not possess the types of land use right documents specified in Clauses 1, 2, and 5 of Article 50 of the Land Law.

2. In cases where land users submitted applications for Certificate issuance in accordance with the law before November 1, 2007, but have not yet received Certificates and possess one of the types of land use right documents specified in Clauses 1, 2, and 5 of Article 50 of the Land Law, when they wish to exercise their rights to transfer, assign, lease, sublease, gift, mortgage, or contribute land use rights as capital, the Land Registration Office shall be responsible for processing land use right transaction registration procedures based on the submitted application for Certificate issuance.

If the conditions for issuing Certificates are met, the Land Registration Office shall simultaneously process Certificate issuance and land use right transaction registration procedures.

3. Applications for Certificate issuance submitted from November 1, 2007 onwards that have not been issued Certificates within the time limit prescribed by law, causing obstacles to the exercise of land users' rights, then those who have submitted complete and valid applications have the right to lodge complaints with the head of the agency or person in charge of the agency whose officials caused the delay. The head of the agency or person in charge of the agency against whom the complaint is lodged shall be responsible for examining and handling the matter in accordance with Articles 175, 176, and 177 of Decree No. 181/2004/NĐ-CP.

XII. ORGANIZATION AND IMPLEMENTATION

1. This Circular shall take effect fifteen days after its publication in the Official Gazette.

2. People's Committees of provinces and centrally-administered cities shall direct the implementation of this Circular. Any difficulties encountered during implementation should be promptly reported to the Ministry of Natural Resources and Environment for resolution./.