Resolution No. 170/2024/QH15 on special mechanisms and policies to address difficulties and obstacles for projects and land in inspection and audit conclusions, judgments at Ho Chi Minh City, Da Nang City, and Khanh Hoa Province.

RESOLUTION

Mechanism, policies for special treatment to resolve difficulties and obstacles

concerning projects and land in inspection conclusions, audit reports, judgments

in Ho Chi Minh City, Da Nang City, and Khanh Hoa Province

OF THE NATIONAL ASSEMBLY

On the basis of the Constitution of the Socialist Republic of Vietnam;

BASED ON THE LAW ON THE ORGANIZATION OF THE NATIONAL ASSEMBLY NO. 57/2014/QH13, AS AMENDED BY SOME ARTICLES IN LAW NO. 65/2020/QH14;

Pursuant to the Law on Legislative Regulatory Documents No. 80/2015/QH13, which has been amended and supplemented by some articles according to Law No. 63/2020/QH14;

RESOLUTION:

Article 1. Scope of Regulation and Applicability

1. This Resolution stipulates mechanisms and special policies to resolve difficulties and obstacles concerning projects and land in inspection conclusions, audit reports, judgments in Ho Chi Minh City, Da Nang City, and Khanh Hoa Province as determined in the Appendix attached to this Resolution and 1,313 cases of exceeding the land use period when issuing Land Use Right Certificates, Land Use Right Certificates, Ownership Certificates of Housing and Other Assets Attached to Land (hereinafter referred to as Certificate) as provided for in Clause 3, Article 3 of this Resolution.

2. This Resolution applies to state agencies, land users, organizations, and individuals related to the projects and land specified in Clause 1 of this Article.

Article 2. Implementation Principles

1. Ensure compliance with authority, procedures, and formalities as prescribed in this Resolution and relevant laws, consistent with international treaties and agreements to which Vietnam is a party.

2. Inspection conclusions, audit reports, and judgments that have taken effect must be strictly implemented. Difficulties and obstacles will only be addressed in the implementation of inspection conclusions, audit reports, and judgments where the cause of violation or error is due to the fault of state management agencies or both the state management agencies and investors; after strictly handling organizations and individuals who violated according to regulations of the Party and laws of the State and remedying economic consequences of violations, recovering material benefits from such violations.

3. For projects and land within the scope regulated in Clause 1 of Article 1 of this Resolution that are currently undergoing criminal proceedings, the application of this Resolution's provisions shall only be carried out after the judgment has taken legal effect or the decision to terminate the case; if the judgment has different content regarding land use compared to this Resolution, it shall be implemented according to the judgment.

4. The organization and implementation of this Resolution must ensure decentralization and delegation of authority as prescribed; not to legitimize violations, nor to create new violations; to inspect, supervise, and strictly handle organizations and individuals who take advantage of implementing this Resolution to engage in corruption and negative practices.

5. The organization and implementation of this Resolution must be consistent with objective reality and specific historical circumstances; common and overall interests; protect the legitimate rights and interests of related subjects as prescribed by law; ensure national security, social order, and safety, without causing disputes or complaints, especially those involving foreign elements.

Article 3. Handling of Land Use Right Certificates issued in violation of the land use period for production and business land in Da Nang City

1. For the six cases in the Government Inspectorate's Inspection Conclusion No. 2852/KL-TTCP dated November 2, 2012, which have not adjusted the land use period according to the Inspection Conclusion as provided in Part I of the Appendix attached to this Resolution, the following principles shall apply:

a) In cases where the project has been invested in and put into use, the land use period recorded on the issued Certificate shall be adjusted to 50 years from the date of issuance of the decision on land allocation, lease, permission to change land use purpose, or actual handover of land.

If the investor previously paid the land use fee for a long-term land use period, the land use period shall be calculated from the date the competent state agency issues the construction permit for the project according to construction laws; if no construction permit is required, the land use period shall be calculated from the start date of construction as determined by the People's Committee of Da Nang City.

b) In cases where the investor has not yet invested in or put the land into use but is granted an extension of the land use period under the Law on Land No. 31/2024/QH15, the land use period recorded on the issued Certificate shall be adjusted according to the provisions of point a of this clause; if the State recovers the entire area of land recorded in the Certificate, the Certificate shall be recovered.

2. For the fourteen cases in the Government Inspectorate's Inspection Conclusion No. 2852/KL-TTCP dated November 2, 2012, which have already adjusted the land use period according to the Inspection Conclusion as provided in Part II of the Appendix attached to this Resolution, they may continue to use the land according to the adjusted land use period.

3. For the 1,313 cases of exceeding the land use period when issuing Certificates similar to the cases in the Government Inspectorate's Inspection Conclusion No. 2852/KL-TTCP dated November 2, 2012, which were self-reviewed and reported by the People's Committee of Da Nang City according to the requirements of the Inspection Conclusion, the following principles shall apply:

a) In cases where the land use period has not been adjusted to 50 years, the provisions of Clause 1 of this Article shall apply;

b) In cases where the land use period has been adjusted to 50 years before this Resolution takes effect, the provisions of Clause 2 of this Article shall apply;

c) The People's Committee of Da Nang City shall bear full responsibility before the National Assembly and the Government for the results of reviewing the 1,313 cases of exceeding the land use period when issuing Certificates as provided in this clause.

Article 4. Handling the continued use of land, determining land prices, calculating land use fees, and land rental fees for 13 projects in Da Nang City as concluded in Inspection Conclusion No. 269/KL-TTCP dated September 16, 2019 of the Government Inspectorate.

1. For the three projects that were granted land or leased land by the People's Committee of Da Nang City before July 1, 2004, as specified in Part III of the Appendix issued together with this Resolution, the People's Committee of Da Nang City shall review and resolve according to the following provisions:

a) The People's Committee of Da Nang City shall review and complete within its authority all procedures related to land, investment, construction, environment, forestry of the project in accordance with the laws at the time of applying this Resolution and shall be fully responsible before the National Assembly and the Government for the content and results of the review and completion of the project's procedures.

Investors may continue to use the land to implement the project if, after reviewing and completing the procedures, the project meets all conditions: conforming to the land use plan or urban planning (general plan or district plan) approved in accordance with the law; not violating the national defense land use plan, security land use plan, or the plan for the three types of forests (or forestry plan) already approved; the investor must meet the required capacity and conditions to implement the project in accordance with relevant laws;

b) Investors who continue to implement the project must fulfill all financial obligations in accordance with the law;

c) In case the project does not meet the conditions to continue implementation as stipulated in point a of this clause after the review, the land shall be recovered for management in accordance with current laws.

2. For the ten projects that were granted land or leased land by the People's Committee of Da Nang City from July 1, 2004, as specified in Part IV of the Appendix issued together with this Resolution, the People's Committee of Da Nang City shall review the implementation process of the project up to the time of applying this Resolution to resolve according to the following provisions:

a) The People's Committee of Da Nang City shall review and complete within its authority all procedures related to land, investment, construction, environment, forestry of the project in accordance with the laws at the time of applying this Resolution and shall be fully responsible before the National Assembly and the Government for the content and results of the review and completion of the project's procedures.

Investors may continue to use the land to implement the project if, after reviewing and completing the procedures, the project meets all conditions: conforming to the land use plan or urban planning (general plan or district plan) approved in accordance with the law; complying with the provisions of the law on land, investment, construction, environment, forestry; ensuring requirements for national defense and security for coastal land and other areas affecting national defense and security to implement the project; the investor must meet the required capacity and conditions to implement the project in accordance with relevant laws;

b) Investors who continue to implement the project must fulfill all financial obligations in accordance with the provisions of points c and d of this clause;

c) The People's Committee of Da Nang City shall review the determination of land prices for projects that continue to be implemented, calculate and fully remit all financial obligations of the project into the State budget. In cases where land was granted or leased before July 1, 2014, the determination of land prices shall be carried out similarly to the projects stipulated in Article 7 of this Resolution; in cases where land was granted or leased from July 1, 2014, the determination of land prices shall be carried out in accordance with point c of Clause 2, Article 257 of the Land Law No. 31/2024/QH15;

d) Investors who continue to implement the project must fulfill all financial obligations in accordance with the law after re-determining the land price and calculating the financial obligations;

đ) In case the project does not meet the conditions to continue implementation as stipulated in point a of this clause after the review, the land shall be recovered for management in accordance with current laws;

e) For the projects stipulated in this clause, if the project owner has not paid the land use fee or land lease fee by the time this Resolution takes effect, the land shall be recovered for management in accordance with current laws.

Article 5. Handling of continued land use, determination of land prices, calculation and collection of land use fees and land rental fees for 11 projects in Khanh Hoa Province as stated in the Government Inspectorate's Inspection Conclusion No. 250/KL-TTCP dated September 11, 2020.

1. For the 05 projects that have been assigned land or leased land by the People's Committee of Khanh Hoa Province without public auctioning of land use rights as stipulated in Part V of the Appendix issued together with this Resolution, the People's Committee of Khanh Hoa Province shall review and resolve according to the following provisions:

a) Investors may continue to use the land to implement the project if, after review, at the time of applying this Resolution, the project meets all the conditions: it is consistent with the land use plan or urban planning (general planning or zoning planning) approved in accordance with the law; it does not violate national defense land use plans or security land use plans; the investor has sufficient capacity and conditions to implement the project in accordance with relevant laws.

b) The People's Committee of Khanh Hoa Province shall review the determination of land prices for the projects specified in point a of this clause, calculate and fully collect into the State budget all financial obligations of the project. In cases where land was assigned or leased before July 1, 2014, the determination of land prices shall be similar to those projects in Da Nang City as stipulated in Article 7 of this Resolution; in cases where land was assigned or leased from July 1, 2014 onwards, the determination of land prices shall be carried out as prescribed in point c, Clause 2, Article 257 of the Land Law No. 31/2024/QH15.

c) Investors who continue to implement the project must fulfill all financial obligations in accordance with the law after re-determining the land price and calculating the financial obligations.

d) In cases where, after review, the project does not meet the conditions for continued implementation as stipulated in point a of this clause, the land shall be recovered for management in accordance with current laws.

2. For the 06 projects that have been assigned land or leased land by the People's Committee of Khanh Hoa Province without public bidding as stipulated in Part VI of the Appendix issued together with this Resolution, the People's Committee of Khanh Hoa Province shall review and resolve according to the following provisions:

a) Investors may continue to use the land to implement the project if, after review, at the time of applying this Resolution, the project meets all the conditions: it is consistent with the land use plan or urban planning (general planning or zoning planning) approved in accordance with the law; it does not violate national defense land use plans or security land use plans; the investor has sufficient capacity and conditions to implement the project in accordance with relevant laws.

b) The People's Committee of Khanh Hoa Province shall review the determination of land prices for the projects specified in point a of this clause, calculate and fully collect into the State budget all financial obligations of the project. In cases where land was assigned or leased before July 1, 2014, the determination of land prices shall be similar to those projects in Da Nang City as stipulated in Article 7 of this Resolution; in cases where land was assigned or leased from July 1, 2014 onwards, the determination of land prices shall be carried out as prescribed in point c, Clause 2, Article 257 of the Land Law No. 31/2024/QH15.

c) Investors who continue to implement the project must fulfill all financial obligations in accordance with the law after re-determining the land price and calculating the financial obligations.

d) In cases where, after review, the project does not meet the conditions for continued implementation as stipulated in point a of this clause, the land shall be recovered for management in accordance with current laws.

Article 6. Handling of continued land use, determination of land prices, calculation and collection of land use fees and land rental fees for the project at No. 39 - 39B Ben Van Don Street, Ward 12, District 4, Ho Chi Minh City as stated in the Government Inspectorate's Inspection Conclusion No. 757/KL-TTCP dated May 13, 2021.

Investors may continue to use the land to implement the project after administrative and criminal penalties have been imposed on individuals and organizations that violated the law, economic consequences have been remedied, and material benefits obtained from illegal acts have been recovered according to effective court judgments.

Article 7. Handling of land prices for calculation of land use fees and land rental fees for 16 projects in Da Nang City as stated in the Government Inspectorate's Inspection Conclusion No. 2852/KL-TTCP dated November 2, 2012.

The land price for calculating land use fees, land rental fees, and other financial obligations for the Tuyen Son - Tuy Loan land area project as stated in the Government Inspectorate's Inspection Conclusion No. 2852/KL-TTCP dated November 2, 2012, and 15 projects reviewed and reported by the People's Committee of Da Nang City according to the requirements in the Inspection Conclusion stipulated in Part VIII of the Appendix issued together with this Resolution shall be determined as follows:

1. For projects where the State assigns land or permits change of land use purpose from December 24, 2004 to before February 27, 2006, the land price for calculating land use fees and other financial obligations is the land price in the Land Price Table applicable in Da Nang City at the time of issuing the decision to assign land or permit change of land use purpose.

2. For projects where the State assigns land or permits change of land use purpose from February 27, 2006 to before July 1, 2014, the land price for calculating land use fees and other financial obligations is the land price in the Land Price Table at the time of issuing the decision to assign land or permit change of land use purpose; in cases where the land price at the time of issuing the decision to assign land or permit change of land use purpose is not close to the actual market price of land transfer rights under normal conditions, the People's Committee of Da Nang City shall determine a specific land price accordingly.

3. For projects where the State leases land from December 10, 2005 to before October 1, 2009, the land price for calculating land rental fees and other financial obligations is the land price in the Land Price Table applicable in Da Nang City at the time of issuing the decision to lease land.

4. For projects where the State leases land from October 1, 2009 to before July 1, 2014, the land price for calculating land rental fees and other financial obligations is the land price in the Land Price Table applicable in Da Nang City at the time of issuing the decision to lease land; in cases where the land price at the time of issuing the decision to lease land is not close to the actual market price of land transfer rights under normal conditions, the People's Committee of Da Nang City shall determine a specific land price accordingly.

Article 8. Handling land prices, calculating land use fees, and land rental fees for projects in Ho Chi Minh City as reported in the Inspection Report No. 332/BC-TTCP dated December 9, 2020 of the Government Inspectorate.

Clause 1. The specific land price determination time for calculating land use fees for the project with 1,330 apartments as reported in the Inspection Report No. 332/BC-TTCP dated December 9, 2020 of the Government Inspectorate shall be determined as follows:

Point a) For the land area equivalent to the land use fee that the investor has temporarily paid to the state agency, the land price determination time is the date of contract termination with the investor (March 30, 2018).

Point b) For the land area without payment of the land use fee, the land price determination time is the date when the competent state authority issues the decision on land allocation (December 11, 2020).

Clause 2. The specific land price determination time for calculating land use fees for the 30.2 hectares land plot in Binh Khanh Ward and the 30.1 hectares land plot in Nam Rach Chiếc as reported in the Inspection Report No. 332/BC-TTCP dated December 9, 2020 of the Government Inspectorate shall be determined as follows:

Point a) For the land area exchanged corresponding to the amount invested by the investor at the 30.2 hectares land plot in Binh Khanh Ward up to 2008 (compensation costs, support, construction investment already audited and appraised), the land price determination time is the completion date of land recovery and compensation for the 30.2 hectares land plot in Binh Khanh Ward (November 20, 2008).

Point b) For the land area without payment of the land use fee, the land price determination time is the date when the competent state authority issues the decision on land allocation for the 30.1 hectares land plot in Nam Rach Chiếc (April 18, 2017).

Article 9. Implementation Organization

Clause 1. The Government shall provide detailed regulations and organize the implementation of this Resolution; bear full responsibility for the accuracy, completeness, and truthfulness of the files, documents, data, and information submitted to the National Assembly and the list of projects in this Resolution compared to the conclusions made by the competent authorities; guide, inspect, and supervise the implementation of this Resolution, preventing disputes, complaints, lawsuits, illegal formalization, new violations, policy exploitation, interest groups' benefits, waste, and loss.

Clause 2. The Supreme People's Court, the Supreme People's Procuracy, and the State Audit Office, within their respective duties and powers, shall cooperate in implementing this Resolution.

Clause 3. The State Audit Office shall be responsible for auditing the determination of land prices, calculation of land use fees, and land rental fees for projects specified in Articles 4, 5, 6, 7, and 8 of this Resolution in accordance with the law and this Resolution.

Clause 4. The People's Committee of Ho Chi Minh City, the People's Committee of Da Nang City, and the People's Committee of Khanh Hoa Province shall be responsible for organizing the implementation of this Resolution at the local level.

During the application of the provisions of this Resolution, if current legal regulations provide more favorable provisions, such provisions of the current legal regulations may be chosen for application.

Clause 5. The Standing Committee of the National Assembly, the Vietnam Fatherland Front, the Ethnic Council, the Committees of the National Assembly, the Ho Chi Minh City National Assembly Delegation, the Da Nang City National Assembly Delegation, the Khanh Hoa Province National Assembly Delegation, and National Assembly deputies, within their respective duties and powers, shall supervise the implementation of this Resolution.

Article 10. Provisions on implementation

This Resolution shall take effect from April 1, 2025.

This Resolution was adopted by the National Assembly of the Socialist Republic of Vietnam, the 15th term, the 8th session, on November 30, 2024./.