Decree No. 88/2024/ND-CP on compensation, support, and resettlement when the State expropriates land

DECREE
Regulations on Compensation, Support, and Resettlement when the State Recovers Land

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

Pursuant to the Land Law dated January 18, 2024; the Law Amending and Supplementing Certain Provisions of the Land Law, Housing Law, Real Estate Business Law, and Credit Institutions Law dated June 29, 2024;

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

The Government promulgates this Decree stipulating compensation, support, and resettlement when the State recovers land.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed regulations and guidance for implementing Clause 3 of Article 87, Articles 92, 94, 95, 96, 98, 99, 100, 102, 106, 107, 108, 109, and 111 of the Land Law regarding compensation, support, and resettlement when the State recovers land.

Matters concerning compensation, support, and resettlement when implementing investment projects for the renovation and reconstruction of apartment buildings as prescribed by laws on housing.

Article 2. Applicability

1. State agencies exercising the rights and responsibilities of representing the people's ownership over land, performing unified state management tasks over land, and cadres engaged in cadastral work at the commune level; units and organizations performing tasks related to compensation, support, and resettlement.

2. Persons whose land is recovered and owners of assets attached to the recovered land.

3. Other relevant parties involved in compensation, support, and resettlement when the State recovers land.

Article 3. Establishment, Review, and Approval of Compensation, Support, and Resettlement Plans

1. Contents of the compensation, support, and resettlement plan include:

a) Total area of land to be recovered (aggregated from detailed plans as stipulated in Clause 2 of this Article), area of each type of land to be recovered;

b) Total number of persons whose land is to be recovered;

c) Plan for vocational training, job transition, and employment search (if applicable);

d) Resettlement plan: number of households and individuals to be resettled, resettlement areas, locations of resettlement areas, forms of resettlement (by land, by housing) (if applicable);

đ) Plan for relocating graves within the area of land to be recovered (if applicable);

e) Plan for relocating infrastructure works within the area of land to be recovered (if applicable);

g) Compensation, support, and resettlement expenses including: compensation, support, and resettlement expenses when the State recovers land; costs to ensure the organization and implementation of compensation, support, and resettlement, and other costs;

h) Progress schedule for the implementation of the compensation, support, and resettlement plan;

i) Detailed compensation, support, and resettlement plan for each person whose land is to be recovered and owner of assets;

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

2. The detailed compensation, support, and resettlement plan for each person whose land is to be recovered and owner of assets as stipulated in Point i Clause 1 of this Article includes the following contents:

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

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

c) Type, quantity, volume of assets; remaining quality of damaged houses and construction works;

d) Land and asset valuation for compensation;

đ) Support items: livelihood stabilization support (number of beneficiaries, support amount, duration of support); production and business operation stabilization support; relocation support for livestock; vocational training, job transition, and employment search support (supported land area, supported land price); resettlement support; support for dismantling, demolition, and relocation; other support items (if applicable);

e) Total compensation and support amount: land compensation, asset compensation, cost compensation for moving assets, cost compensation for remaining land investment, support amount;

g) Location, area, land use fee when allocating resettlement land, price of resettlement housing sold to those allocated resettlement land or other land allocated to households and individuals (if applicable);

h) Location, area of land allocated or leased with the same purpose as the recovered land to organizations; land leased with the same purpose as the recovered land to households and individuals (if applicable);

i) Location, area, land use fee when compensating with land for a different purpose than the recovered land or by housing for households and individuals (if applicable);

k) Unpaid financial obligations regarding land (if applicable);

l) Total compensation and support amount received after deducting the land use fee and lease fee payable from the compensation amount for land (if applicable);

m) Amount recorded as debt for land use fee when allocated resettlement land (if applicable).

3. Within thirty days from the date of receiving complete files as prescribed, the local agency responsible for land management shall take the lead and coordinate with relevant agencies to review the compensation, support, and resettlement plan for submission to the People's Committee at the same level for approval. The review of the compensation, support, and resettlement plan shall be conducted as follows:

a) Units and organizations performing tasks related to compensation, support, and resettlement submit the review file as stipulated in Point b of this Clause to the agency reviewing the compensation, support, and resettlement plan;

b) Files submitted for review of the compensation, support, and resettlement plan include: request for review; draft compensation, support, and resettlement plan; notice of land recovery; documents for inventory, statistics, classification of the area of land to be recovered and assets; cadastral map extract or cadastral survey of the plot of land to be recovered; document determining the origin of the plot of land to be recovered and attached assets; minutes of meetings to gather opinions on the compensation, support, and resettlement plan; other related documents (if applicable);

c) The review content includes compliance with legal provisions on compensation, support, and resettlement; procedures and formalities for compensation, support, and resettlement, and other related contents of the compensation, support, and resettlement plan.

4. The agency, organization, or person with authority to establish, review, decide, and approve compensation, support, and resettlement plans shall be responsible for performing their duties in accordance with the law, and shall not be liable for contents in documents and papers already approved, decided, or resolved by other agencies, organizations, or persons with authority prior to the approval of the compensation, support, and resettlement plan. The model decision approving the compensation, support, and resettlement plan is attached as an appendix to this Decree.

Article 4. Compensation with land for a different purpose than the land being expropriated or with housing when the State expropriates land as stipulated in Clause 1 of Article 96, Clause 1 of Article 98, and Clause 1 of Article 99 of the Land Law.

1. The price of land for calculating land use fees when compensating with land for a different purpose than the land being expropriated for households, individuals, overseas Vietnamese who are currently using residential land or owning houses attached to land use rights in Vietnam shall be determined according to the land price list at the time of approving the compensation, support, and resettlement plan; in cases where compensation is through leasing land and paying rent in one lump sum for the entire lease period, the price of land for calculating rent is the specific land price decided by the competent People's Committee at the time of approving the compensation, support, and resettlement plan.

The price of land for calculating land use fees or rent when compensating with land for a different purpose than the land being expropriated for economic organizations with residential land being expropriated is the specific land price decided by the competent People's Committee at the time of approving the compensation, support, and resettlement plan.

2. In cases where the compensation and support for land is greater than the land use fee or rent payable when being allocated or leased land for a different purpose than the land being expropriated or purchasing a house, the difference shall be paid to the person whose land is being expropriated; conversely, if the compensation and support for land is less than the land use fee or rent payable when being allocated or leased land for a different purpose than the land being expropriated or purchasing a house, the person whose land is being expropriated shall pay the difference.

a) In cases where the compensation and support for land is greater than the land use fee or rent payable when being allocated or leased land for a different purpose than the land being expropriated or purchasing a house, the person whose land is being expropriated shall receive the difference.

b) In cases where the compensation and support for land is less than the land use fee or rent payable when being allocated or leased land for a different purpose than the land being expropriated or purchasing a house, the person whose land is being expropriated shall pay the difference.

3. The provincial People's Committee shall base on the land fund, housing fund, and actual conditions in the locality to determine the conversion ratio and conditions for compensating with land for a different purpose than the land being expropriated or with housing for the person whose land is being expropriated as stipulated in this Article.

Article 5. Other cases eligible for land compensation and conditions for land compensation stipulated in Clause 3 of Article 95 of the Land Law.

1. Households and individuals currently using land without land use right certificates but meeting the conditions for issuing a Land Use Right Certificate (hereinafter referred to as the Land Use Right Certificate) as stipulated in Clauses 1, 2, 3, 4, 5, and 6 of Article 138 of the Land Law.

2. Households and individuals currently using land that violated the land law before July 1, 2014, but have been using the land stably and fall under the cases eligible for consideration for issuance of a Land Use Right Certificate as stipulated in Clause 1, Point a and Point c of Clause 2, Clause 3, and Clause 4 of Article 139 of the Land Law.

3. Households and individuals currently using land allocated beyond the authority prescribed by the land law at the time of allocation or acquired through purchase, liquidation, valuation, distribution of houses or construction projects attached to land in violation of the law but have been using the land stably before July 1, 2014.

For cases where land was allocated beyond the authority from July 1, 2014, to before the effective date of the Land Law, there must be proof of payment for land use.

4. Households and individuals currently using land with land use right certificates where the type of land specified on the certificate differs from the classification of land as stipulated in Article 9 of the Land Law or differs from the current land use status, compensation shall be made based on the reclassified land type as stipulated in Clause 2 of Article 10 of the Land Law.

5. Households and individuals directly engaged in agricultural production currently using agricultural land that has been used stably before July 1, 2004, but do not meet the conditions for issuance of a Land Use Right Certificate.

Article 6. Compensation for land when the State recovers land where the actual measured area differs from the area recorded on land use right certificates

Households and individuals currently using land when the State recovers land and the actual measured area differs from the area recorded on Land Use Right Certificates, House Ownership Certificates and Land Use Right Certificates, House Ownership Certificates and Other Fixed Assets Attached to the Land, Land Use Right Certificates and Ownership Certificates of Assets Attached to the Land (hereinafter referred to collectively as Certificates) or documents stipulated in Article 137 of the Land Law shall be compensated for land as follows:

1. If the actual measured area is smaller than the area recorded on the Certificate or documents stipulated in Article 137 of the Land Law, compensation for land shall be based on the actual measured area according to Clause 6 of Article 135 of the Land Law.

In cases where the actual measurement has been completed to serve the recovery of land, but subsequently due to natural disasters, landslides, subsidence, at the time of establishing the compensation, support, and resettlement plan, the area of the plot has changed, then the data from the actual measurement shall be used to establish the compensation, support, and resettlement plan.

2. Where there is a difference in land area with the actual measured data being larger than the data recorded on the Certificate or documents stipulated in Article 137 of the Land Law, without disputes with adjacent land users, the compensation area shall be determined based on the actual measured data according to Clause 6 of Article 135 of the Land Law.

3. Where the position and coordinates recorded on the Certificate or documents stipulated in Article 137 of the Land Law are inaccurate, compensation shall be considered based on the actual position and coordinates measured.

Article 7. Compensation, Support, and Resettlement when the State Recovers Land for Special Cases

1. For investment projects stipulated in Clause 1 of Article 92 of the Land Law that require special policies on compensation, support, and resettlement, based on the investment project decided by the National Assembly, approved by the Government, the People's Committee of the province shall consider and submit to the People's Council at the same level to decide on special policies on compensation, support, and resettlement suitable for each project and the actual conditions of the locality.

2. When the State recovers land from military units currently using land as stipulated in Point b of Clause 3 of Article 92 of the Land Law, they shall be allocated new positions or relocated to positions consistent with national defense land use plans, security land use plans, or as stipulated in Clause 2 of Article 84 of the Land Law.

Military units suffering losses of assets managed and used by the State and required to relocate to new bases shall be compensated for assets and may use the asset compensation funds to invest at the new base according to approved projects and tasks by competent authorities.

3. In cases where land is recovered due to threats to human life or inability to continue using it as stipulated in Clause 3 of Article 82 of the Land Law, households and individuals shall be compensated according to Articles 8, 9, 10, 11, 12, 13, 14, 15, 16, and 17 of this Decree.

4. The compensation and support costs for cases under Clause 3 of this Article shall be implemented as follows:

a) The state budget shall pay in cases where residential land is recovered due to the threat of landslides, subsidence, or other natural disasters affecting human life; other land affected by landslides, subsidence, or other natural disasters that can no longer be used as stipulated in Point b of Clause 3 of Article 82 of the Land Law;

b) Organizations and individuals causing environmental pollution shall pay in cases where residential land is recovered in areas with environmental pollution posing a threat to human life, and other land in polluted areas that can no longer be used for their intended purpose. In cases where organizations have been dissolved or declared bankrupt, the compensation and support costs shall be paid by the state budget.

Chapter II
DETAILED PROVISIONS ON COMPENSATION, SUPPORT, AND RESettLEMENT
WHEN THE STATE RECOVERS LAND

Section 1
COMPENSATION FOR RESIDENTIAL LAND, OTHER LAND IN A PLOT WITH
DWELLINGS, DWELLINGS AND FACILITIES SERVING LIVING NEEDS

Article 8. Compensation for land for households and individuals currently using land with residential houses, residential houses and service facilities, households and individuals currently using residential land located in areas with difficult socio-economic conditions before July 1, 2014 without land use rights certificates.

Clause 1. Households and individuals currently using land with residential houses, residential houses and service facilities before December 18, 1980 without land use rights certificates shall be compensated according to the provisions of Clause 1, Article 5 of this Decree if they meet the compensation conditions. The land compensation shall be carried out as follows:

a) In cases where the entire or part of the plot of land with residential houses and service facilities is reclaimed, and the area reclaimed from the plot of land is equal to or greater than the recognized residential land limit specified in Clause 5, Article 141 of the Land Law, compensation shall be provided at the recognized residential land limit.

For the area of land that has been built with residential houses and service facilities exceeding the recognized residential land area specified in Clause 5, Article 141 of the Land Law, compensation for residential land shall be provided based on the actual area of land used for building residential houses and service facilities after deducting the land use fee payable as if the certificate of land use right had been issued for the excess area at the time of approval of the compensation, support, and resettlement plan;

b) In cases where the entire or part of the plot of land with residential houses and service facilities is reclaimed, and the area of the plot of land is less than the recognized residential land limit specified in Clause 5, Article 141 of the Land Law, compensation for residential land shall be provided for the entire reclaimed area;

c) In cases where the area of land used for non-agricultural production, business, trade, and services is reclaimed, compensation shall be provided based on the actual area of land used and reclaimed; the type of land for compensation shall be applied as land granted by the State with payment of land use fees, with a stable long-term land use period;

d) For the remaining area of the plot of land not compensated for residential land and non-agricultural production bases, trade, and service land as stipulated in points a and c of this clause, compensation shall be provided according to agricultural land types.

Clause 2. Households and individuals currently using land with residential houses, residential houses and service facilities from December 18, 1980 to October 15, 1993 without land use rights certificates shall be compensated according to the provisions of Clause 1, Article 5 of this Decree if they meet the compensation conditions. The land compensation shall be carried out as follows:

a) In cases where the entire or part of the plot of land with residential houses and service facilities is reclaimed, and the area reclaimed from the plot of land is equal to or greater than the recognized residential land limit specified in Clause 5, Article 141 of the Land Law, compensation shall be provided at the recognized residential land limit.

For the area of land that has been built with residential houses and service facilities exceeding the recognized residential land area specified in Clause 5, Article 141 of the Land Law, compensation for residential land shall be provided based on the actual area of land used for building residential houses and service facilities after deducting the land use fee payable as if the certificate of land use right had been issued for the excess area at the time of approval of the compensation, support, and resettlement plan;

b) In cases where the entire or part of the plot of land with residential houses and service facilities is reclaimed, and the area reclaimed from the plot of land is less than the recognized residential land limit specified in Clause 5, Article 141 of the Land Law, compensation for residential land shall be provided for the entire reclaimed area;

c) In cases where the area of land used for non-agricultural production, business, trade, and services is reclaimed, compensation shall be provided based on the actual area of land used and reclaimed; the type of land for compensation shall be applied as land granted by the State with payment of land use fees, with a stable long-term land use period;

d) For the remaining area of the plot of land not compensated for residential land and non-agricultural production bases, trade, and service land as stipulated in points a and c of this clause, compensation shall be provided according to agricultural land types.

Clause 3. Households and individuals currently using land with residential houses, residential houses and service facilities from October 15, 1993 to June 30, 2014 without land use rights certificates shall be compensated according to the provisions of Clause 1, Article 5 of this Decree if they meet the compensation conditions. The land compensation shall be carried out as follows:

a) In cases where the entire or part of the plot of land with residential houses and service facilities is reclaimed, and the area reclaimed from the plot of land is equal to or greater than the residential land allocation limit specified in Clause 2, Article 195 and Clause 2, Article 196 of the Land Law, compensation for residential land shall be provided at the residential land allocation limit.

For the area of land that has been built with residential houses and service facilities exceeding the residential land allocation limit, compensation for residential land shall be provided for the actual area of land used for building residential houses and service facilities;

b) In cases where the entire or part of the plot of land with residential houses and service facilities is reclaimed, and the area reclaimed from the plot of land is less than the residential land allocation limit specified in Clause 2, Article 195 and Clause 2, Article 196 of the Land Law, compensation for residential land shall be provided for the entire reclaimed area;

c) In cases where the area of land used for non-agricultural production, business, trade, and services is reclaimed, compensation shall be provided based on the actual area of land used and reclaimed; the type of land for compensation shall be applied as land granted by the State with payment of land use fees, with a stable long-term land use period;

d) For the remaining area of the plot of land not compensated for residential land and non-agricultural production bases, trade, and service land as stipulated in points a and c of this clause, compensation shall be provided according to agricultural land types.

Clause 4. Households and individuals who have been allocated agricultural land according to the provisions of Clause 1, Article 118 of the Land Law and have been using residential land stably before July 1, 2014 without land use rights certificates, and have registered permanent residence in localities within areas with difficult socio-economic conditions, extremely difficult socio-economic conditions, if they meet the compensation conditions stipulated in Clause 1, Article 5 of this Decree, shall be compensated for residential land; the area of residential land for compensation shall be determined according to the provisions of Clauses 1, 2, and 3 of this Article.

Clause 5. Areas with difficult socio-economic conditions, extremely difficult socio-economic conditions are administrative units at the district, commune level or village, hamlet, ward, group of people, and similar settlement points according to regulations or decisions of the Government, Prime Minister, or persons authorized by the Government or Prime Minister.

Article 9. Compensation for land for households and individuals currently using land for residential purposes that violated land laws before July 1, 2014

Households and individuals currently using land for residential purposes that violated land laws before July 1, 2014 as stipulated in Clause 1, Point a and Point c Clause 2, Clause 3 Article 139 of the Land Law shall be entitled to compensation according to the provisions of Clause 2 Article 5 of this Decree if they meet the conditions for compensation set forth therein. The compensation for land shall be carried out as follows:

1. In cases where the plot of land with a house has been stably used before October 15, 1993, the area of land to be compensated shall be equal to the actual area being reclaimed but shall not exceed the recognized residential land quota at the local level.

2. In cases where the plot of land with a house has been stably used from October 15, 1993 to before July 1, 2014, the area of land to be compensated shall be equal to the actual area being reclaimed but shall not exceed the residential land allocation quota at the local level.

3. In cases where the plot of land with a house has an area larger than the recognized residential land quota or the residential land allocation quota as stipulated in Clauses 1 and 2 of this Article, the area of land to be compensated shall be based on the actual area being reclaimed that has been used for housing.

4. In cases where households and individuals using land for residential purposes have violated land laws due to encroachment or occupation of land since July 1, 2014, the State will not provide compensation for land.

Article 10. Compensation for residential land for households and individuals currently using land allocated beyond their authority before the Land Law came into effect

Households and individuals currently using residential land allocated beyond their authority or using land obtained through purchase, liquidation, valuation, distribution of houses or construction projects attached to land not in accordance with regulations before the Land Law came into effect shall be entitled to compensation according to the provisions of Clause 3 Article 5 of this Decree if they meet the conditions for compensation set forth therein. The compensation for land shall be carried out as follows:

1. Land that has been stably used before October 15, 1993 shall be compensated for land according to the provisions of Clause 2 Article 8 of this Decree.

2. Land that has been stably used from October 15, 1993 to before July 1, 2004 shall be compensated for land according to the provisions of Clause 3 Article 8 of this Decree.

3. Land that has been stably used from July 1, 2004 to before July 1, 2014 shall be compensated for land as follows:

a) For cases of land use as stipulated in Point a and Point b Clause 3 Article 140 of the Land Law, the compensation for land shall be carried out according to the provisions of Point a and b Clause 3 Article 8 of this Decree;

b) The remaining area of land to be reclaimed (if any) that is not compensated according to the provisions of Point a Clause 3 Article 8 of this Decree shall be compensated according to the current status of land use.

4. In cases where land was allocated from July 1, 2014 to before the Land Law came into effect, and there is evidence of payment for land use, compensation for land shall be carried out according to the provisions of Clause 3 Article 8 of this Decree.

Article 11. Compensation for residential land when the State reclaims land as stipulated in Article 98 of the Land Law

1. Households, individuals, overseas Vietnamese residents, and economic organizations currently using residential land or owning houses attached to land use rights in Vietnam, when the State reclaims land, shall be entitled to compensation in the form of residential land, houses, money, or other purpose land if they meet the conditions for compensation stipulated in Clause 1 and Clause 2 Article 95 of the Land Law or Article 5 of this Decree.

2. Households, individuals, and overseas Vietnamese residents currently using residential land or owning houses attached to land use rights in Vietnam, when the State reclaims residential land and meet the conditions for compensation for land, shall be carried out as follows:

a) In cases where all residential land is reclaimed or the remaining area of residential land on the plot after reclamation is smaller than the minimum area specified by the provincial People's Committee under Clause 2 Article 220 of the Land Law, and the household or individual does not have any other residential land or house in the commune, ward, or town where the reclaimed land is located, they shall be compensated in the form of residential land or resettlement houses;

b) In cases where all residential land is reclaimed or the remaining area of residential land on the plot after reclamation is smaller than the minimum area specified by the provincial People's Committee under Clause 2 Article 220 of the Land Law, and the household or individual has other residential land or house in the commune, ward, or town where the reclaimed land is located, they shall be compensated in the form of money, residential land, houses, or other land if the locality has conditions regarding land and housing reserves.

Section 2
COMPENSATION FOR AGRICULTURAL LAND,
NON-AGRICULTURAL LAND OTHER THAN RESIDENTIAL LAND

Article 12. Compensation for land for households and individuals currently using land for agricultural purposes

1. In cases where land is used without land use rights certificates, if they meet the conditions for compensation stipulated in Clause 1, Article 5 of this Decree, they shall be compensated for the area of land to be expropriated but not exceeding the maximum limit of agricultural land allocation for individuals as prescribed in Article 176 of the Land Law.

2. In cases where there was a violation of land laws before July 1, 2014, if they meet the conditions for compensation stipulated in Clause 2, Article 5 of this Decree, they shall be compensated for the area of land to be expropriated but not exceeding the maximum limit of agricultural land allocation for individuals as prescribed in Article 176 of the Land Law.

For agricultural land that has been stably used through self-reclamation, compensation for land shall be made according to the maximum limit of agricultural land allocation as prescribed by the Provincial People's Committee.

3. In cases where land was allocated beyond authority before July 1, 2014, if they meet the conditions for compensation stipulated in Clause 3, Article 5 of this Decree, they shall be compensated for the area of land to be expropriated but not exceeding the maximum limit of agricultural land allocation for individuals as prescribed in Article 176 of the Land Law.

4. For areas of agricultural land that have been stably used before July 1, 2004, by households and individuals directly engaged in agricultural production but who do not meet the conditions for issuance of a Certificate of Land Use Rights, the following measures shall be taken:

a) In cases where there is no land use rights certificate and the area to be expropriated exceeds the compensation area stipulated in Clause 1 of this Article, the compensation area shall be equal to the actual area of land to be expropriated;

b) In cases where there is a violation of land laws and the area to be expropriated exceeds the compensation area stipulated in Clause 2 of this Article, the remaining area shall be considered for support as prescribed in Clause 7 of this Article;

c) In cases where land was allocated beyond authority and the area to be expropriated exceeds the compensation area stipulated in Clause 3 of this Article, the remaining area shall be considered for support as prescribed in Clause 7 of this Article.

5. For areas of agricultural land received through transfer of land use rights exceeding the maximum limit before July 1, 2014, compensation and support shall be carried out as follows:

a) In cases where the transferred land use rights were from users falling under the provisions of Clause 2, Article 95 of the Land Law, compensation shall be based on the actual area to be expropriated;

b) In cases where the transferred land use rights were from users not falling under the provisions of Clause 2, Article 95 of the Land Law, the origin of land use shall be considered to determine compensation and support for each specific case as prescribed in Clauses 1, 2, 3, and 4 of this Article.

6. When compensating for agricultural land used by households and individuals that have been granted land by the State, recognized land use rights, or received transferred land use rights in accordance with the law, the period of land use for calculating compensation shall be applied according to the period of land use prescribed in Point a, Clause 1, Article 172 of the Land Law, without deducting the time already used prior to that.

7. For the remaining area of a plot that is not compensated for land as stipulated in Clauses 1, 2, 3, 4, and 5 of this Article, the Provincial People's Committee shall decide on other forms of support based on the actual situation in the locality for each specific project.

Article 13. Compensation for non-agricultural land that is not residential land when the State reclaims land

1. Households and individuals currently using land for non-agricultural production, business, trade, and service purposes before July 1, 2014, without land use rights certificates, if they meet the conditions for compensation stipulated in Clause 1, Article 5 of this Decree, shall be compensated according to the area of land reclaimed; the type of land for compensation shall be applied as if the land had been granted by the State with payment of land use fees, with a stable long-term land use period.

2. Households and individuals currently using non-agricultural land that is not residential land before July 1, 2014, who have violated land laws, if they meet the conditions for compensation stipulated in Clause 2, Article 5 of this Decree, shall be compensated for land according to the area of land reclaimed; the type of land for compensation shall be applied as if the land had been granted by the State with payment of land use fees, with a stable long-term land use period.

3. Households and individuals currently using non-agricultural land that is not residential land which was improperly assigned or used through purchase, liquidation, valuation, distribution of housing, or construction projects attached to land before the Land Law took effect, if they meet the conditions for compensation stipulated in Clause 3, Article 5 of this Decree, the compensation for land shall be implemented as follows:

a) Land that has been stably used before October 15, 1993, shall be compensated for land according to the provisions at point c, Clause 2, Article 8 of this Decree;

b) Land that has been stably used from October 15, 1993, to before July 1, 2014, shall be compensated for land according to the provisions at point c, Clause 3, Article 8 of this Decree;

c) In cases where land was assigned from July 1, 2014, to before the Land Law took effect, with proof of payment for land use, compensation for land shall be carried out according to the provisions at point c, Clause 3, Article 8 of this Decree.

4. The compensation for land for households and individuals currently using non-agricultural land that is not residential land within the scope of land use with a specified term as stipulated in Clause 1, Article 99 of the Land Law shall be implemented as follows:

a) In cases where compensation is provided in the form of land with the same purpose of use as the reclaimed land, the term of land use for compensation shall be the remaining term of the reclaimed land. If the land user requests an extension of the term of land use, the term of land use shall be determined according to Article 172 of the Land Law, and the land user must pay land use fees and land lease fees for the additional term compared to the remaining term of the reclaimed land;

b) In cases where compensation is provided in the form of money, the determination shall be made according to the provisions of Clause 7 of this Article;

c) In cases where compensation is provided in the form of land with a different purpose of use from the reclaimed land or in the form of housing, it shall be carried out according to the provisions of Article 4 of this Decree.

5. In cases where households and individuals are compensated for land according to the provisions of Clause 2, Article 99 of the Land Law, the compensation shall be carried out according to the provisions of Clause 4 of this Article.

6. In cases where land users are compensated for land according to the provisions of Article 100 of the Land Law, it shall be carried out as follows:

a) Compensation in the form of land shall be provided in cases where the entire area of land for the project is reclaimed or the remaining area after reclamation does not meet the conditions for the project to continue, and it shall be carried out according to the provisions at point a, Clause 4 of this Article;

b) In cases where compensation is provided in the form of money, the determination of the compensation amount shall be carried out according to the provisions of Clause 7 of this Article.

7. In cases where individuals currently using non-agricultural land that is not residential land within the scope of land use with a specified term are compensated in the form of money according to the provisions of this Article, it shall be determined as follows:

Where:

Tbt: The amount of compensation;

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

S: Area of reclaimed land;

T1: Term of land use;

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

8. Households and individuals currently using commercial, service, non-agricultural production base land, and other non-agricultural land with a stable long-term land use period, if they meet the conditions for compensation stipulated by the State when reclaiming land, shall be compensated according to the type of land reclaimed as stipulated in Clause 4, Article 171 of the Land Law.

9. For the remaining area of the plot that is reclaimed but not compensated for land according to Clauses 1, 2, and 3 of this Article, the People's Committee of the province shall decide on other forms of support based on the actual situation in the locality for each specific project.

Section 3
COMPENSATION FOR DAMAGE TO ASSETS AND INVESTMENT COSTS
IN REMAINING LAND

Article 14. Compensation for Damage to Houses and Construction Works Attached to Land When the State Recovers Land

1. The compensation for houses and other construction works specified in point b, Clause 2, Article 102 of the Land Law shall be implemented as follows:

a) The amount of compensation for houses and construction works equals the current value of the damaged houses and construction works plus an amount calculated as a percentage of their current value.

The current value of the damaged houses and construction works shall be determined according to the provisions of point b of this clause.

The amount calculated as a percentage of the current value of the houses and construction works shall be stipulated by the People's Committee of the province, but the level of compensation shall not exceed 100% of the value of newly constructed houses and construction works with equivalent technical standards to those that have been damaged.

b) The current value of the damaged houses and construction works shall be determined using the following formula:

Where:

Tgt: Current value of the damaged houses and construction works;

G1: Value of newly constructed houses and construction works with equivalent technical standards as prescribed by laws on construction;

T: Depreciation period applicable to the damaged houses and construction works;

T1: Period during which the damaged houses and construction works have been in use.

c) In cases where other houses and construction works are partially dismantled or demolished but still usable, compensation shall cover the value of the damaged parts and the costs to repair and complete the remaining parts to equivalent technical standards before dismantling or demolition.

d) For houses and construction works that do not meet the technical standards prescribed by specialized laws, the People's Committee of the province shall specify the specific level of compensation suitable for local conditions.

2. In cases where other houses and construction works, infrastructure projects, social facilities, and other public assets are dismantled or demolished as provided in Clause 2 and Clause 3, Article 102 of the Land Law, if there are reusable materials, assets recovered from such dismantling or demolition, they shall be sold.

The entity or organization responsible for implementing compensation, support, and resettlement shall sell the recovered materials, assets as provided in this clause; the sale shall be conducted in accordance with the regulations governing the sale of recovered materials from the liquidation of state assets at state agencies. The proceeds from the sale, after deducting related selling expenses, shall be deposited into the local state budget.

Article 15. Compensation and Support for Relocating Graves When the State Recovers Land

1. The People's Committee of the province and the People's Committee of the district shall be responsible for allocating land plots within cemeteries according to planning for relocating graves when recovering land.

2. For graves within the area of recovered land that need relocation, compensation shall include costs for excavation, exhumation, relocation, new construction, and other reasonable costs directly related to relocating the graves to new locations within the cemetery according to local planning; in cases where relocation outside the allocated area is arranged independently, financial support shall be provided.

Where the district, city, town under a centrally-administered city, town, or city under a provincial administration where the recovered land is located no longer has land plots within cemeteries, the People's Committee of the province shall be responsible for reviewing land plots in other district administrative units to allocate for grave relocation, and stipulate support policies to encourage cremation and the preservation of ashes at ash storage facilities to promote civilized living habits, ensure efficient and sustainable land use, and protect the environment.

The People's Committee of the province shall stipulate the levels of compensation and support in this clause in accordance with local customs and realities.

3. In cases where there are no relatives to carry out the relocation of graves within the area of recovered land, the entity or organization responsible for implementing compensation, support, and resettlement shall cooperate with the People's Committee of the commune where the graves are located to proceed with the relocation procedures according to local customs and traditions; the relocation costs shall be included in the compensation, support, and resettlement costs when recovering land.

Article 16. Compensation for self-improvement, repair, and renovation costs of state-owned housing for users of state-owned housing within the area to be reclaimed and demolished

Users of state-owned housing (rented or managed by organizations) within the area to be reclaimed and demolished shall not be compensated for the area of state-owned housing and illegally extended areas, but they will be compensated for self-improvement, repair, and upgrade costs; the compensation amount is determined by the provincial People's Committee.

Article 17. Compensation for investment costs into remaining land when the State reclaims land

1. Investment costs into remaining land as stipulated in Clause 2, Article 107 of the Land Law are the costs that land users have invested into land according to Clause 7, Article 3 of the Land Law.

2. Conditions for determining investment costs into remaining land:

a) Having documents and certificates proving investment into land;

b) In cases where investment costs into remaining land do not have documents and certificates proving such investments, the provincial People's Committee shall determine the investment costs based on the actual situation in the locality.

3. Documents and certificates proving investment into land as stipulated in Point a, Clause 2 of this Article include one of the following documents:

a) Written documents, lease contracts, land leveling and improvement contracts, land restoration contracts for land granted or leased by the State, land improvement, erosion prevention, land construction, and foundation reinforcement for production and business purposes;

b) Written documents, settlement contracts; invoices, payment receipts for each investment cost into land as stipulated in Point a of this Clause;

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

4. Investment costs into remaining land, except for the case stipulated in Clause 6 of this Article, are determined as follows:

Where:

P: Investment costs into remaining land;

P1: Land leveling costs;

P2: Costs to improve soil fertility, desalination, erosion prevention for agricultural land use;

P3: Costs to reinforce load-bearing capacity against vibration and subsidence for production and business land use;

P4: Other relevant costs invested into land suitable for land use purposes;

These costs are determined based on the documents provided by the land user.

T1: Term of land use;

T2: Remaining land use period.

For cases where investment into land occurs after the State grants or leases land, the land use period (T1) is calculated from the date of investment into land.

5. If the land user does not have any of the documents specified in Clause 3 of this Article but has actually invested into land, they will be compensated for investment costs into remaining land according to Point b, Clause 2 of this Article.

6. Determination of investment costs into remaining land for cases where advance funds for compensation, support, and resettlement have not been fully deducted from the land use fee or land lease fee as stipulated in Point d, Clause 2 of Article 107 of the Land Law, and cases where annual land lease fees have been prepaid for multiple years but the pre-paid lease period has not been utilized shall be carried out in accordance with the laws on collecting land use fees and land lease fees.

Article 18. Compensation and support for damage to land within the protective zone of construction projects, protected areas, and safety zones during construction

1. Compensation for damage due to restricted land use capacity within the protective zone of construction projects, protected areas, and safety zones as stipulated in Article 106 of the Land Law shall be carried out as follows:

a) Changing the land use purpose from residential land to non-agricultural land that is not residential or from residential land to agricultural land, the level of compensation for damage shall be determined as follows:

Where:

Tbt: Compensation amount;

G1: Average price of residential land per square meter;

G2: Average price of non-agricultural land that is not residential or average price of agricultural land per square meter;

S: Area of land whose use purpose has been changed;

b) Changing the land use purpose from non-agricultural land that is not residential to agricultural land, the level of compensation for damage shall be determined as follows:

Where:

Tbt: Compensation amount;

G3: Average price of non-agricultural land that is not residential per square meter;

G4: Average price of agricultural land per square meter;

S: Area of land whose use purpose has been changed.

c) In cases where there is no change in the land use purpose but the land use capacity is restricted, the determination of the level of compensation for damage shall be specified by the People's Committee of the province based on the actual situation in the locality.

2. Houses, other construction works, and other assets attached to the land located within the protective zone of construction projects, protected areas, and safety zones that suffer damage due to relocation shall be compensated according to the extent of damage as prescribed.

3. When the protective zone of construction projects, protected areas, and safety zones occupy more than 70% of the area of the plot with houses or construction works, the remaining land area shall also be compensated according to the provisions of Clause 1 and Clause 2 of this Article if the remaining land area is smaller than the minimum area stipulated by the People's Committee of the province under Clause 2 of Article 220 of the Land Law for residential plots or does not meet the conditions for constructing works as prescribed by specialized laws for plots with construction works.

4. Residential land with houses attached to it located within the protective zone of construction projects, protected areas, and safety zones when construction projects or areas with protective zones require relocation according to the decision of the competent state agency, the land users and owners of houses attached to the land, in addition to being compensated according to the provisions of Clause 1 of this Article, if necessary, shall be resettled, compensated for relocation costs, and supported to stabilize their living and production.

Section 4
SUPPORT AND RESIDENTIAL RELOCATION

Article 19. Support for stabilizing livelihoods when the State reclaims land

1. Households and individuals currently using agricultural land who are eligible for land compensation shall be supported to stabilize their livelihoods as follows:

a) If 30% to 70% of the currently used agricultural land is reclaimed, they will be supported for 6 months if there is no need to relocate housing, and for 12 months if relocation is required; in cases where relocation is to areas with difficult economic and social conditions or extremely difficult economic and social conditions, the maximum support period is 24 months. For cases where more than 70% of the currently used agricultural land is reclaimed, they will be supported for 12 months if there is no need to relocate housing, and for 24 months if relocation is required; in cases where relocation is to areas with difficult economic and social conditions or extremely difficult economic and social conditions, the maximum support period is 36 months;

b) The area of agricultural land reclaimed for calculating support for stabilizing livelihoods as stipulated in point a of this clause is the area within the commune, ward, or town where the reclaimed land is located at the time of the decision approving the compensation, support, and residential relocation plan, and is determined separately for each land-reclamation project authorized by the competent People's Committee, without accumulating the area of agricultural land reclaimed from previous land-reclamation projects;

c) The support level for one person as stipulated in points a and b of this clause is calculated as the equivalent of 30 kilograms of rice per month at the local average market price at the time of support.

2. In cases where households and individuals currently using land as stipulated in Clause 1 of this Article have less than 30% of their currently used agricultural land reclaimed; households and individuals currently using land that do not meet the conditions for land compensation or who have received land allocation contracts for agricultural, forestry, aquaculture, or salt production purposes from state-owned farms or companies converted from state-owned farms, agricultural production groups, or agricultural cooperatives and have land use contracts, the provincial People's Committee shall decide the support level, support period, and periodic payment of support money suitable to each specific case but not exceeding the support level prescribed in Clause 1 of this Article.

Article 20. Support for stabilizing production and business when the State recovers land

The support for stabilizing production and business when the State recovers land as stipulated in Point b Clause 1 Article 108 of the Land Law shall be implemented according to the following provisions:

1. Subjects eligible for support to stabilize production and business

a) Economic organizations, households, individuals engaged in production and business, economic organizations with foreign investment capital that cease production and business operations and meet the conditions for compensation for land shall be supported to stabilize production and business;

b) Households and individuals currently using land under lease contracts for agricultural, forestry, aquaculture, and salt-making purposes, who fall within the scope defined in Clause 2 Article 19 of this Decree, shall be supported to stabilize production.

2. Conditions for eligibility for support to stabilize production and business

a) For households, individuals, economic organizations, and economic organizations with foreign investment capital entitled to land compensation;

b) For households and individuals currently using land under lease contracts as specified in Clause 2 Article 19 of this Decree, they must have a land lease contract.

3. Implementation of support for stabilizing production and business shall be carried out according to the following provisions:

a) Households and individuals whose agricultural land is recovered shall be supported to stabilize production and business including: provision of crop seeds, livestock breeds for agricultural production, agricultural extension services, forestry extension services, plant protection services, veterinary services, cultivation techniques, animal husbandry techniques, and technical services for production and business of commercial and industrial services;

b) For economic organizations, households, individuals engaged in production and business, and economic organizations with foreign investment capital falling within the scope defined in Clause 1 of this Article, they shall be supported to stabilize production and business in cash up to a maximum of 30% of their annual post-tax income based on the average income of the three consecutive years prior to that.

Post-tax income is determined as income after paying personal income tax and corporate income tax in accordance with the laws on personal income tax and corporate income tax.

4. Workers hired by economic organizations, households, individuals engaged in production and business, and economic organizations with foreign investment capital falling within the scope defined in Clause 1 of this Article under labor contracts shall be entitled to unemployment benefits in accordance with the laws on labor but the duration of such benefits shall not exceed six months.

5. In cases where households and individuals currently using land under lease contracts for agricultural, forestry, aquaculture, and salt-making purposes from state-owned farms or companies converted from state-owned farms, agricultural production groups, and agricultural cooperatives, and having land lease contracts, the provincial People's Committee shall decide the level of support for stabilizing production suitable for each project.

6. The provincial People's Committee shall decide the level of support, the duration of support, and the payment schedule for support in accordance with local circumstances.

Article 21. Support for relocating animals; support for dismantling, demolishing, and relocating immovable property attached to land which is part of a construction project with a time-limited construction permit under the Construction Law, the permit having expired at the time of land recovery

1. The provincial People's Committee shall base on local actual conditions to specify the cases, measures, and levels of support for relocating animals when the State recovers land to assist the owners of the animals in relocation.

2. For immovable property attached to land which is part of a construction project with a time-limited construction permit under the Construction Law, the permit having expired at the time of land recovery, the owner of the property shall not be compensated but shall be supported for dismantling, demolition, and relocation.

The provincial People's Committee shall base on local actual conditions to specify the cases, measures, and levels of support for dismantling, demolition, and relocation for the owner of the construction project suitable for each specific case.

Article 22. Support for training, occupational transition, and job search for households and individuals when the State reclaims land

1. Individuals directly engaged in agricultural production who are entitled to support for training, occupational transition, and job search as stipulated in point a, Clause 1, Article 109 of the Land Law are those currently using agricultural land and earning income from agricultural production on that land at the time of approval of the compensation, support, and resettlement plan, and do not fall under any of the following cases:

a) Officials, civil servants, public officials, active military officers, professional soldiers, defense civil servants, defense public officials, police officers, security personnel, and other staff members in security organizations receiving salaries from the state budget;

b) Persons receiving pension benefits;

c) Persons retired due to loss of working capacity or those who have ceased work and are receiving monthly social insurance benefits;

d) Workers with indefinite-term labor contracts.

2. Households directly engaged in agricultural production who are entitled to support for training, occupational transition, and job search as stipulated in point a, Clause 1, Article 109 of the Land Law are those currently using agricultural land and having at least one member earning income from agricultural production on that land (including members born after the date of land use) at the time of approval of the compensation, support, and resettlement plan, and do not fall under any of the cases specified in points a, b, c, and d, Clause 1, of this Article.

3. The level of support for training, occupational transition, and job search as stipulated in Article 109 of the Land Law shall be determined by the People's Committee of the province based on the actual situation in the locality but shall not exceed five times the price of the same type of agricultural land in the local land price table for the entire area of reclaimed agricultural land, without exceeding the maximum limit of agricultural land allocation as prescribed in Article 176 of the Land Law.

4. For households and individuals using land through lease agreements, and households and individuals leasing orchards for planting new trees, caring for orchards, and harvesting, which are eligible for support for training, occupational transition, and job search as stipulated in points c and d, Clause 1, Article 109 of the Land Law, must have a lease agreement.

Article 23. Resettlement support when the State reclaims land

1. In cases where households, individuals, and overseas Vietnamese origin persons meeting the conditions for resettlement support as stipulated in Clause 8, Article 111 of the Land Law request self-provisioning of housing, in addition to being compensated for land in cash, they will also receive financial support for self-provisioning of housing.

2. The People's Committee of the province shall determine the level of support as stipulated in Clause 1 of this Article based on the scale of reclaimed residential land area, the number of household members, and specific conditions in the locality.

Article 24. Resettlement Arrangement

1. The minimum resettlement quota as stipulated in Clause 8, Article 111 of the Land Law shall be implemented as follows:

a) The minimum resettlement quota is defined as residential land, housing, or cash, depending on the choice of the person being resettled;

b) In cases where the minimum resettlement quota is defined as residential land or housing, the area of resettlement residential land shall not be less than the minimum area as prescribed by the People's Committee of the province in Clause 2, Article 220 of the Land Law, and the area of resettlement housing shall not be less than the minimum apartment size as prescribed by laws on housing.

In cases where the minimum resettlement quota is defined as housing, the area of resettlement housing shall not be less than the minimum apartment size as prescribed by laws on housing.

In cases where the minimum resettlement quota is calculated in cash, the amount of money for the minimum resettlement quota shall be equivalent to the value of the minimum resettlement quota defined as residential land or housing in the resettlement location.

c) Based on the provisions of point a and point b of this clause and the specific circumstances of the locality, the People's Committee of the province shall define the minimum resettlement quota as residential land, housing, or cash.

2. Individuals currently using state-owned housing within the scope of land reclamation who must demolish their houses and have no other place to live in the district where the reclaimed land is located shall be supported to rent housing in the resettlement location; the rental price is the rental price of state-owned housing; rented housing in the resettlement location can be sold to tenants according to the laws on housing regarding the sale of state-owned housing to tenants; if the individual using the house has the need and the locality has residential land and housing funds for resettlement, commercial housing, and social housing, then they may be considered for allocation of residential land with payment of land use fees or sale of housing; in cases where they provide their own new residence, they will be supported in cash.

The People's Committee of the province shall specify the support for renting housing, allocating residential land, selling housing, and supporting in cash for self-provisioning of housing as stipulated in this clause.

3. In cases where projects for national defense, security, transportation, water conservancy, technical infrastructure, and social infrastructure require the reclamation of residential land within a plot containing housing, and the land owner requests in-place resettlement through the exchange of residential land towards the rear part of the remaining agricultural land area after reclamation, the resettlement arrangement in such cases shall be carried out as follows:

a) In-place resettlement through allowing the change of land use purpose from agricultural land to residential land within the limit of residential land allocation as prescribed in Clause 2, Articles 195 and 196 of the Land Law;

b) Exemption of land use fees when changing the land use purpose from agricultural land to residential land for in-place resettlement as stipulated in point a of this clause, equal to the area of residential land reclaimed, provided that the land owner agrees with the compensation plan for agricultural land for the reclaimed area.

4. Regarding the land fund and housing fund for resettlement arrangements, the implementation shall be as follows:

a) Units and organizations responsible for implementing compensation, support, and resettlement tasks for resettlement projects or acquiring rights to use residential land, commercial housing, and social housing to arrange resettlement for cases stipulated in Article 111 of the Land Law.

b) The project relocation funds or the transfer of residential land use rights, commercial housing, social housing as stipulated at point a of this clause shall be advanced from the state budget, Land Development Fund, Investment Development Fund, other entrusted financial funds, or voluntarily advanced by the investor before compensation, support, and relocation;

c) The establishment, review, approval, acceptance, final settlement of the relocation project; the design review and approval for construction of the relocation project shall be carried out in accordance with the laws on housing, construction, public investment, and other relevant laws;

d) The purchase of commercial housing, social housing to serve relocation shall be carried out in accordance with the laws on housing and other relevant laws;

Section 5
ALLOCATION OF FUNDS AND PAYMENT FOR COMPENSATION, SUPPORT, AND RELOCATION
SUPPORT AND RESettLEMENT

Article 25. Payment for Compensation, Support, and Relocation

1. The deduction of the amount of unpaid financial obligations regarding land from the compensation amount stipulated in Clause 6 of Article 94 of the Land Law shall be implemented as follows:

a) The amount of unpaid financial obligations regarding land includes land use fees, land lease payments due to the State, and late payment penalties (if any), which have not been paid up to the time of approving the compensation, support, and relocation plan;

b) The amount of unpaid financial obligations as stipulated at point a of this clause shall be determined according to the provisions of the law on collecting land use fees and land lease payments;

In cases where the amount of unpaid financial obligations at the time of the decision approving the compensation, support, and relocation plan exceeds the compensation amount, the household or individual will continue to be recorded as owing the difference; if the household or individual is relocated, after deducting the compensation amount from the amount to be allocated for land use or purchasing housing at the relocation site, and the remaining amount is less than the unpaid financial obligations, the household or individual will continue to be recorded as owing the difference;

c) The compensation amount for deduction from the unpaid financial obligations includes the compensation amount for land and the compensation amount for remaining investment costs in land (if any);

The amounts for compensation for moving expenses, damage compensation, production and business cessation compensation, and support payments shall not be deducted from the unpaid financial obligations regarding land;

2. For cases where compensation is provided through the allocation of new land or residential land, housing, or resettlement housing, if there is a value difference, that difference shall be settled in cash according to the following provisions:

a) If the compensation amount for land is greater than the value of residential land, housing, or resettlement housing, the person being relocated shall receive the difference;

b) If the compensation amount for land is less than the value of residential land, housing, or resettlement housing, the person being relocated must pay the difference, except in cases stipulated in Clause 1 of Article 24 of this Decree;

3. When determining the compensation amount for land that the land owner receives according to this Decree, the land use fee and land lease payment that would be due when obtaining a Certificate of Land Use Right at the time of approving the compensation, support, and relocation plan must be deducted;

4. The distribution of compensation and support among co-land users and property owners attached to the land when the State reclaims the land shall be carried out according to the agreement of the co-land users and property owners in accordance with civil law regulations;

5. In cases where the reclaimed land or property is in dispute and has not yet been resolved, the compensation and support money shall be deposited into the current account of the entity or organization responsible for compensation, support, and relocation opened at a commercial bank held by the State with controlling shares, and shall be paid to the land user or property owner once the competent authority resolves the dispute.

Article 26. Recording Debt for Land Use Fees when Granted Resettlement Land

1. The subjects eligible to record debt for land use fees as stipulated in Clause 3, Article 111 of the Land Law are individuals who are resettled and whose compensation for land is less than the land use fee payable upon being granted resettlement land, if they have the need to record debt for land use fees and commit to hand over the land according to the schedule.

2. The land price for calculating the recorded debt for land use fees is the land price determined based on the land price list at the time of approving the compensation, support, and resettlement plan.

When settling the debt for land use fees, the land user repays the debt according to the amount of land use fee recorded on the Certificate of Land Use Right.

3. The amount of land use fee recorded for households and individuals as stipulated in Clause 1 of this Article is determined by the difference between the land use fee payable when households and individuals are granted resettlement land minus the value of land compensation received.

In cases where individuals are entitled to resettlement support, if the land use fee payable exceeds the minimum resettlement allowance, the excess land use fee payable shall be recorded as debt.

4. Households and individuals eligible to record debt for land use fees as stipulated in Clause 1 of this Article must pay off all remaining land use fees before transferring, assigning, gifting, mortgaging, or contributing land use rights as capital. For cases of inheritance or gifting of land use rights as prescribed by law without fully repaying the land use fee debt, the inheritor or recipient of the gift may continue to record debt if recognized by the People's Committee of the commune as a poor or near-poor household.

5. Regarding the procedures and formalities for recording debt, settling, and canceling land use fee debts for households and individuals eligible to record debt for land use fees as stipulated in Clause 1 of this Article, they shall be carried out in accordance with the provisions of the law on collecting land use fees and land rental fees.

Article 27. Costs to Ensure Implementation of Compensation, Support, and Resettlement

1. Units and organizations responsible for implementing compensation, support, and resettlement tasks are responsible for preparing budgets for costs to ensure the implementation of compensation, support, and resettlement for each project as follows:

a) For items with established rates, standards, and unit prices set by competent state agencies, they shall be implemented according to current regulations;

b) For expenses that do not have established standards, rates, or unit prices, prepare the budget based on actual conditions to suit the characteristics of each project and local realities.

c) Printing costs, office supplies, fuel, logistics services, and other management-related expenses shall be calculated based on the actual needs of each project.

2. The competent authority approving the compensation, support, and resettlement plan decides to approve the costs to ensure the implementation of compensation, support, and resettlement.

3. In cases where compulsory land acquisition is required, units and organizations responsible for implementing compensation, support, and resettlement tasks prepare a budget for organizing compulsory acquisition and submit it for approval by the competent state authority deciding on the compensation, support, and resettlement plan. The allocation of funds for organizing compulsory land acquisition is as follows:

a) For cases where land is transferred without payment of land use fees, or land is leased but exempted from paying land use fees or lease fees, this fund will be allocated and accounted for within the project investment capital.

b) For cases where the State recovers land to create clean land reserves for transfer or lease through auction, this fund will be drawn from the Land Development Fund.

c) For cases where investors voluntarily advance compensation, support, and resettlement funds, this fund will be deducted from the land use fees or lease fees payable.

4. The contents of costs to ensure the implementation of compensation, support, and resettlement as stipulated in Clause 1 of this Article include:

a) Costs for convening meetings with landowners and asset owners in the area to be acquired to disseminate and promote policies and laws on compensation, support, and resettlement when the State acquires land, and to receive opinions and mobilize landowners and asset owners to implement the land acquisition decision for the project.

b) Costs for investigating, surveying, documenting current status, measuring, inventorying, classifying land areas, and determining the origin of land and attached assets to be acquired, including: distributing and guiding landowners and asset owners to fill out forms; conducting cadastral surveys for parcels of land where there are no existing cadastral maps to serve compensation and clearance purposes; measuring and determining the actual area of parcels of land within the boundaries of the land acquisition area for each landowner to serve as the basis for compensation, support, and resettlement when the State acquires land; inventorying the number of houses, structures, crops, livestock, and other assets damaged due to land acquisition; checking and comparing declarations with inventory results to determine the extent of damage for each landowner and asset owner; calculating the value of losses from land, houses, structures, crops, livestock, and other assets, and costs for publishing notices and broadcasting on radio or television.

c) Costs for preparing, reviewing, approving, and publicizing the compensation, support, and resettlement plans from the stage of calculating and determining compensation levels to the stage of approving and publicly announcing the plans.

d) Costs for organizing payments of compensation, support, and resettlement according to approved compensation, support, and resettlement plans.

đ) Costs for serving the guidance and resolution of issues arising during the implementation of approved compensation, support, and resettlement plans.

e) Costs for renting offices, leasing and purchasing machinery and equipment for the implementation of compensation, support, and resettlement tasks by units and organizations responsible for these tasks and review agencies.

g) Costs for printing, photocopying documents, office supplies, communication (mail, telephone), fuel, and vehicle expenses.

h) Hiring labor to carry out compensation, support, and resettlement work (if applicable). The hiring of labor shall be decided and regulated by the head of the unit or organization implementing the compensation, support, and resettlement tasks in their internal expenditure regulations, and can only be implemented when the unit or organization does not have sufficient staff to perform the tasks and shall not duplicate the responsibilities of the staff of the unit or organization implementing the compensation, support, and resettlement tasks;

i) Other expenditure items directly related to organizing the implementation of compensation, support, and resettlement;

5. Expenditure items for organizing forced inventory inspection and forced land recovery:

a) Expenditure on notification, propaganda, and mobilization of entities subject to the decision on forced inventory inspection and the decision on forced land recovery;

b) Expenditure on purchasing raw materials, fuel, renting equipment, security, medical, fire prevention devices, and other necessary equipment and means serving the implementation of forced inventory inspection and forced land recovery;

c) Expenditure on organizing the execution of the decision on forced inventory inspection and forced land recovery;

d) Costs for sealing, breaking down, dismantling, transporting assets; relocating persons subject to forced recovery and related persons from the area of forced recovery, hiring storage locations, labor, means of asset preservation, and other actual and lawful expenses directly serving the preservation of assets during the implementation of forced land recovery when the asset owner does not settle the costs;

đ) Expenditure on filming and photographing activities serving the implementation of forced inventory inspection and forced land recovery;

e) Costs for protecting and preventing reoccupation of land after the organization implements forced land recovery until the completion of land clearance;

g) Other expenditure items directly related to organizing the implementation of forced inventory inspection and forced land recovery;

6. Expenditure on salaries, contributions based on salaries, and allowances according to the regulations of the units or organizations implementing compensation, support, and resettlement tasks and organizing the implementation of forced inventory inspection and forced land recovery, in accordance with the financial mechanism applied to those organizations;

Expenditure on salaries and contributions based on salaries shall be determined according to current legal provisions;

7. The establishment, approval, use, and settlement of expenditures ensuring the organization's implementation of compensation, support, and resettlement, forced inventory inspection, and forced land recovery shall be carried out in accordance with the laws on state budget and public investment;

8. The People's Committee of the province shall base on the actual situation in the locality to stipulate the expenditure level ensuring the organization's implementation of compensation, support, and resettlement; in cases where the locality has not stipulated the expenditure level ensuring the organization's implementation of compensation, support, and resettlement, the unit or organization implementing the compensation, support, and resettlement tasks shall prepare the budget, settle the expenditure ensuring the organization's implementation of compensation, support, and resettlement for each project according to the standards, quotas prescribed by competent state agencies, and submit it for approval by the competent authority deciding the compensation, support, and resettlement plan.

Article 28. Funding for Compensation, Support, and Resettlement

1. The funding for compensation, support, and resettlement is stipulated in Clause 1 of Article 94 of the Land Law. The determination of compensation, support, and resettlement funding must be in accordance with the approved compensation, support, and resettlement plan by the competent authority.

2. The funding for compensation, support, and resettlement when the State recovers land to implement projects is defined as follows:

a) The funding for compensation, support, and resettlement is included in the total project investment cost;

b) Ministries and sectors responsible for ensuring the funding for compensation, support, and resettlement for projects under their implementation within the scope of investment decisions made by the National Assembly, approval, and investment decisions by the Prime Minister, and projects where they are the main investors or make investment decisions;

c) Provincial People's Committees are responsible for ensuring the funding for compensation, support, and resettlement for projects within the decision-making authority of the Provincial People's Councils and projects specified in point b of this clause but assigned by the Provincial People's Committee to allocate compensation, support, and resettlement funding according to the law;

d) In cases where the investor voluntarily provides advance funds for compensation, support, and resettlement to units or organizations implementing the compensation, support, and resettlement tasks, they are responsible for ensuring the funding for compensation, support, and resettlement.

Chapter

III IMPLEMENTATION PROVISIONS

Article 29. Responsibilities for Organizing Compensation, Support, and Resettlement

1. Ministries, agencies at the ministerial level, government agencies, economic groups, state-owned enterprises, and public service units with investment projects that require land recovery must coordinate with provincial-level People's Committees and units or organizations implementing compensation, support, and resettlement tasks during the implementation process; ensure funding for compensation, support, and resettlement according to this Decree.

2. Provincial People's Committees are responsible for directing the organization of compensation, support, and resettlement when the State recovers land according to this Decree.

3. The Ministry of Natural Resources and Environment is responsible for inspecting and auditing the implementation of compensation, support, and resettlement when the State recovers land according to this Decree.

Article 30. Effective Date

1. This Decree takes effect from August 1, 2024.

2. The following decrees shall cease to be effective from the date this Decree takes effect:

a) Decree No. 47/2014/NĐ-CP dated May 15, 2014 of the Government on compensation, support, and resettlement when the State recovers land;

b) Decree No. 06/2020/NĐ-CP dated January 3, 2020 of the Government amending and supplementing Article 17 of Decree No. 47/2014/NĐ-CP dated May 15, 2014 of the Government on compensation, support, and resettlement when the State recovers land.

3. Abolish certain provisions of related decrees

a) Abolish Article 4 of Decree No. 01/2017/NĐ-CP dated January 6, 2017 of the Government amending and supplementing some decrees detailing the implementation of the Land Law;

b) Abolish Article 2 of Decree No. 148/2020/NĐ-CP dated December 18, 2020 of the Government amending and supplementing some decrees detailing the implementation of the Land Law.

Article 31. Transitional Provisions

1. For cases where there is a land recovery decision according to the law on land before the effective date of this Decree but without a decision approving the compensation, support, and resettlement plan by the competent authority, continue to implement compensation, support, and resettlement according to this Decree.

2. For cases where there is a land recovery decision and a decision approving the compensation, support, and resettlement plan according to the law on land before the effective date of this Decree but not yet implemented, continue to implement the approved compensation, support, and resettlement plan; the handling of delayed compensation payments shall be carried out according to the law at the time the State issues the land recovery decision.

3. For investment projects that have been approved by the Prime Minister for the framework policy on compensation, support, and resettlement before the effective date of this Decree but localities have not yet approved the compensation, support, and resettlement plan, may apply more favorable policies for people whose land is recovered as determined in the framework policy on compensation, support, and resettlement and the provisions of this Decree.

4. For investment projects that have been decided by the Prime Minister with special policies on compensation, support, and resettlement before the effective date of this Decree but localities have not yet approved the compensation, support, and resettlement plan, may apply more favorable policies for people whose land is recovered as determined in the Prime Minister's special policy decision and more favorable provisions of this Decree when implementing compensation, support, and resettlement work.

5. For cases where the competent authority has approved the budget estimate for organizing compensation, support, and resettlement, forced inventory costs, and forced land recovery costs before the effective date of this Decree, continue to implement according to the legal guidance on implementing the 2013 Land Law regarding the preparation, use, and settlement of funding for organizing compensation, support, and resettlement when the State recovers land.

Article 32. Responsibility for Implementation

1. Ministries and provincial People's Committees are responsible for guiding the implementation of the provisions assigned in this Decree and reviewing issued documents to amend, supplement, or replace them to be consistent with the provisions of this Decree to take effect simultaneously with this Decree.

2. Ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of all levels of People's Committees, and other relevant organizations and individuals are responsible for implementing this Decree.