Nghị định 147/2026/NĐ-CP hướng dẫn thực hiện cơ chế, chính sách đặc thù tháo gỡ khó khăn, vướng mắc cho các dự án tồn đọng, kéo dài quy định tại Nghị quyết 29/2026/QH16

DECREE

ON GUIDELINES FOR THE IMPLEMENTATION OF SPECIAL MECHANISMS AND POLICIES FOR RESOLVING OBSTACLES IN DELAYED AND UNRESOLVED PROJECTS AS PRESCRIBED IN RESOLUTION No. 29/2026/QH16 DATED APRIL 24, 2026 OF THE NATIONAL ASSEMBLY

Pursuant to the Law on Organization of the Government No. 63/2025/QH15, amended by Law No. 137/2025/QH15;

Pursuant to Resolution No. 29/2026/QH16 dated April 24, 2026 of the National Assembly on special mechanisms and policies for handling land law violations committed by organizations and individuals before the Land Law 2024 came into force and resolving obstacles in delayed and unresolved projects;

At the proposal of the Minister of Agriculture and Environment;

The Government hereby issues a Decree on guidelines for the implementation of special mechanisms and policies for resolving obstacles in delayed and unresolved projects as prescribed in Resolution No. 29/2026/QH16 dated April 24, 2026 of the National Assembly.

Chapter I

GENERAL PROVISIONS

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This Decree provides guidelines for the implementation of special mechanisms and policies for resolving obstacles in delayed and unresolved projects as prescribed in Resolution No. 29/2026/QH16 dated April 24, 2026 of the National Assembly on special mechanisms and policies for handling land law violations committed by organizations and individuals before the Land Law 2024 came into force and resolving obstacles in delayed and unresolved projects (hereinafter referred to as Resolution No. 29/2026/QH16), comprising:

1. Article 11 on handling of projects issued with unlawfully issued certificates.

2. Article 12 on handling of the continuation of land allocation and land lease for projects involving violations in investor selection and land management and use.

3. Article 13 on handling of investment projects on land areas where the State has recovered land outside the cases of land recovery prescribed by law.

4. Clause 4 Article 16 on amendment of item 14 of Resolution No. 265/2025/QH15 dated December 11, 2025 of the National Assembly on the 10th Session of the 15th National Assembly.

Article 2. Regulated entities

This Decree applies to regulatory agencies, land users, organizations and individuals involved in projects to which special mechanisms and policies for resolving obstacles in delayed and unresolved projects as prescribed in Resolution No. 29/2026/QH16 are applied.

Chapter II

GUIDELINES FOR HANDLING OF PROJECTS ISSUED WITH UNLAWFULLY ISSUED CERTIFICATES

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1. The provincial Department of Construction shall take charge and cooperate with relevant agencies to review the conformity of the project with planning under the law on urban and rural planning.

2. The provincial Department of Construction shall consolidate the results of the condition assessment and compile submission documents for submission to the province-level People's Committee for consideration and decision on permission for change of land use purpose, or permission for change of land use purpose and adjustment of land use term, in the unlawfully issued certificate for each project.  The submission documents shall comprise:

a) Written submission;

b) Draft decision permitting the change of land use purpose, or the decision permitting the change of land use purpose and adjustment of land use term, in the unlawfully issued certificate;

c) Comments from relevant agencies;

d) Other relevant documents (if any).

3. For provinces and centrally-affiliated cities that have established a separate provincial Department of Planning and Architecture, the province-level People's Committee shall assign the provincial Department of Construction or the provincial Department of Planning and Architecture to perform the duties prescribed in clauses 1 and 2 of this Article.

4. For land areas where the land use purpose and land use term are adjusted pursuant to the decision of the province-level People's Committee as prescribed in this Article, no adjustment of the land allocation or land lease decision shall be required.

Article 4. Change of land use purpose and adjustment of land use term as prescribed in Article 11 of Resolution No. 29/2026/QH16

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a) Carry out land valuation and transmit information to the tax authority for the tax authority to calculate the additional land use levy and land rents payable as prescribed in Article 5 of this Decree for the case prescribed in clause 1 Article 11 of Resolution No. 29/2026/QH16, after the province-level People's Committee issues the decision permitting the change of land use purpose, or the decision permitting the change of land use purpose and adjustment of land use term, in the unlawfully issued certificate;

b) Issue a decision publishing the list of issued certificates falling within the cases prescribed in point c clause 1 and points a and b clause 2 Article 11 of Resolution No. 29/2026/QH16; the name of the land user and owner of property on land to whom the certificate was issued; the issue number (serial number of the certificate); and the entry number in the Certificate Issuance Register.

For the case prescribed in clause 1 Article 11 of Resolution No. 29/2026/QH16, the issuance of the decision prescribed in this point shall be carried out upon receipt of documents or information from the tax authority confirming that the investor or project developer has fulfilled their financial obligations.

2. Responsibilities of the Land Registration Office:

a) Post a public announcement through mass media regarding the list of issue numbers (serial numbers of certificates) and entry numbers in the Certificate Issuance Register of issued certificates falling within the cases prescribed in point b clause 1 of this Article. The announcement shall be posted 3 times, with each posting 30 days apart;

b) Where the address of the land user or owner of property on land is available, send a written notice to the land user or owner of property on land to submit the issued certificate for the change of land use purpose and adjustment of land use term to be carried out;

c) Send a written notice together with the list of issue numbers (serial numbers of certificates) and entry numbers in the Certificate Issuance Register of the certificates prescribed in point b clause 1 of this Article to the provincial Department of Justice, notarial practice organizations in the local area, commune-level People's Committees of localities where the land is located, and relevant agencies, organizations and parties (if any) for information to be provided to land users, property owners and relevant parties when entering into transactions;

d) Carry out modification and updating of cadastral records and the land database; issue new Certificates of land use rights and ownership of property on land for cases requiring new issuance under land law, or endorse changes on issued certificates; and hand over certificates to recipients.

Where changes are endorsed on an issued certificate, the Land Registration Office shall record in the "Changes and legal basis" column of the issued certificate as follows: “... (state the type of information changed) has been changed from... to... (state the information before and after the change) pursuant to Resolution No. 29/2026/QH16 dated April 24, 2026 of the National Assembly, pursuant to application No.... (state the administrative procedure registration code)".

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3. The land user or owner of property on land shall submit the issued certificate together with an application for registration of land changes under the procedures for registration of land changes to the application receipt and result return unit as prescribed by the province-level People's Committee upon receipt of the notice prescribed in clause 2 of this Article.

Where an inheritance of land use rights or property on land has occurred, or where a contract or document for transfer, gift, capital contribution through land use rights or property on land that has been notarized or certified was executed before the date of issuance of the notice prescribed in point c clause 2 of this Article, additional documents on the transfer of rights under civil law shall also be submitted.

4. Investors and project developers shall pay the land use levy and land rents under the law on collection of land use levy and land rents and relevant laws.

5. The application receipt and result return unit shall:

a) Issue an application receipt slip and appointment for return of results in accordance with the form prescribed by the law on the performance of administrative procedures under the single-window and interconnected single-window mechanism;

b) Transfer the application to the Land Registration Office.

6. The province-level People's Committee shall prescribe the administrative procedures for the performance of this Article, clearly specifying the responsibilities of the competent agencies and persons at each step of the procedures, the maximum time for performing the procedures, and the components of the application to be submitted.

Article 5. Land valuation, calculation of land use levy and land rents for projects where land use purpose is changed to residential land as prescribed in clause 1 Article 11 of Resolution No. 29/2026/QH16

1. The time of land valuation and calculation of the land use levy and land rents payable upon change of land use purpose to residential land as prescribed in clause 1 Article 11 of Resolution No. 29/2026/QH16 shall be the time at which the province-level People's Committee issues the decision permitting the change of land use purpose, or the decision permitting the change of land use purpose and adjustment of land use term, in the unlawfully issued certificate.

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T_BS = T₁ - T₂

Where:

TBS is the additional land use levy and land rents payable.

T1 is the land use levy and land rents determined in accordance with policies and land prices at the time the State adjusts the issued certificate.

T2 is the land use levy and land rents for the land use purpose stated in the unlawfully issued certificate, determined in accordance with policies and land prices at the time the State adjusts the issued certificate, Where:

The land use levy and land rents shall be determined in accordance with the Government's regulations on land use levy, land rents and land prices;

Where the land price used to calculate the land use levy and land rents at the time the unlawfully issued certificate was issued was determined based on a ratio relative to residential land, that ratio shall now be applied to calculate the land use levy and land rents.

3. Where the land use levy and land rents already paid exceed the amount calculated based on the residential land price at the time the unlawfully issued certificate was previously issued, the State shall not refund the excess amount.

4. For the land area of the project that is not the area subject to change to residential land as prescribed in Article 11 of Resolution No. 29/2026/QH16 but is subject to adjustment of the land allocation or land lease decision, change of land use purpose or adjustment of the detailed planning, the land valuation and calculation of land use levy and land rents shall be carried out under land law, the law on collection of land use levy and land rents and other relevant laws.

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GUIDELINES FOR HANDLING OF THE CONTINUATION OF LAND ALLOCATION AND LAND LEASE FOR PROJECTS INVOLVING VIOLATIONS IN INVESTOR SELECTION AND LAND MANAGEMENT AND USE

Article 6. Continuation of land allocation and land lease for projects involving violations in investor selection and land management and use

1. For projects prescribed in clause 1 Article 12 of Resolution No. 29/2026/QH16 located in coastal areas or within the project area containing land areas originating from forest land classified as protection forest, special-use forest or production forest, the policy prescribed in Article 4 of Resolution No. 170/2024/QH15 shall apply. The review of conditions for continued land allocation and land lease for the investment project shall be carried out as follows:

a) The provincial Department of Finance shall take charge and cooperate with relevant agencies to review the conditions prescribed in point a clause 1 Article 4 of Resolution No. 170/2024/QH15 for each project regarding: conformity with land use planning or planning under the law on urban and rural planning as approved under the law; non-violation of national defense land use planning, security land use planning, and three-category forest planning (or forestry planning); and the investor's capacity to carry out the project;

b) The provincial Department of Finance shall consolidate the results of the condition assessment and compile submission documents for submission to the province-level People's Committee for consideration and decision on permission for the continuation of land allocation and land lease for the investment project for each project. The submission documents shall comprise: written submission; draft decision permitting the continuation of land allocation and land lease for the investment project; comments from relevant agencies; other relevant documents (if any).

2. For projects prescribed in clause 1 Article 12 of Resolution No. 29/2026/QH16 that do not fall within the case prescribed in clause 1 of this Article, the policy prescribed in Article 5 of Resolution No. 170/2024/QH15 shall apply. The review of conditions for continued land allocation and land lease for the investment project shall be carried out as follows:

a) The provincial Department of Finance shall take charge and cooperate with relevant agencies to review the conditions prescribed in point a clause 1 Article 5 of Resolution No. 170/2024/QH15 for each project regarding: conformity with land use planning or planning under the law on urban and rural planning as approved under the law; non-violation of national defense land use planning or security land use planning; and the investor's capacity to carry out the project;

b) The provincial Department of Finance shall consolidate the results of the condition assessment and compile submission documents for submission to the province-level People's Committee for consideration and decision on permission for the continuation of land allocation and land lease for the investment project for each project. The submission documents shall comprise: written submission; draft decision permitting the continuation of land allocation and land lease for the investment project; comments from relevant agencies; other relevant documents (if any).

3. After the decision permitting the continuation of land allocation and land lease for the investment project has been issued, competent agencies and persons shall complete the procedures for carrying out the investment project within their authority and in accordance with the law.

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4. For the land area of the project for which a land allocation or land lease decision has been issued before the effective date of this Decree, the selection of the land valuation method, application of the land valuation method and calculation of the land use levy and land rents payable shall be carried out under Articles 5 and 6 of Decree No. 76/2025/ND-CP.

For the land area of the project for which the State continues to allocate or lease land as prescribed in clause 5 Article 12 of Resolution No. 29/2026/QH16, the selection of the land valuation method, application of the land valuation method and calculation of the land use levy and land rents payable shall be carried out under land law and the law on collection of land use levy and land rents at the time the land allocation or land lease decision is issued.

5. For the case prescribed in point c clause 1 Article 12 of Resolution No. 29/2026/QH16, the investor shall not be required to pay the land use levy and land rents for the period from the date the land allocation or land lease decision is annulled to the date the competent regulatory authority issues a land allocation or land lease decision as prescribed in Resolution No. 29/2026/QH16 and this Decree.

Article 7. Procedures for simultaneous approval of investment policy and investor selection for the investment project as prescribed in clause 3 Article 12 of Resolution No. 29/2026/QH16

The procedures for simultaneous approval of investment policy and investor selection for the investment project as prescribed in clause 3 Article 12 of Resolution No. 29/2026/QH16 shall apply as in the case prescribed in point d clause 4 Article 23 of the Law on Investment.

Article 8. Handling of compensation, support and resettlement costs advanced by the investor and construction costs on the project land area (if any) for the investor as prescribed in clause 3 Article 12 of Resolution No. 29/2026/QH16

1. Where, following the review of the project, the investor has made advance payment of compensation in accordance with the compensation, support and resettlement plan approved by the competent regulatory authority under the law, the handling of compensation, support and resettlement costs shall be carried out under Decree No. 103/2024/ND-CP dated July 30, 2024 on land use levy and land rents (amended by Decree No. 291/2025/ND-CP dated November 6, 2025 and Decree No. 50/2026/ND-CP dated January 31, 2026).

2. Where, following the review of the project, the investor does not have sufficient capacity to continue carrying out the project and is not permitted to continue carrying out the project, the province-level People's Committee shall consider and decide on the reimbursement of compensation, support and resettlement costs advanced by the investor and construction costs on the project land area (if any) to the investor. The costs to be reimbursed to the investor shall be funded from the local budget (other development investment expenditure). The determination of construction costs of works and work items for which construction investment has been carried out on the land shall be performed under construction law.

Chapter IV

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Article 9. Review of conditions for continued use of land to carry out the project

1. The review of conditions for continued use of land to carry out the project as prescribed in Article 13 of Resolution No. 29/2026/QH16 shall be carried out as follows:

a) The provincial Department of Finance shall take charge and cooperate with relevant agencies to review the conditions prescribed in clause 1 Article 13 of Resolution No. 29/2026/QH16 for each project;

b) The provincial Department of Finance shall consolidate the results of the condition assessment and compile submission documents for submission to the province-level People's Committee for consideration and decision  permitting continuation of the project. The submission documents shall comprise: written submission; draft decision on permitting continuation of the project; comments from relevant agencies; other relevant documents (if any).

2. The determination of whether a project has no disputes or legal claims, or whether any disputes or legal claims (if any) have been fully resolved, shall be carried out under Chapter III of the Law on Complaints, Chapter III of the Law on Denunciations and Section 2 Chapter XV of the Land Law.

3. After the province-level People's Committee issues the decision permitting continuation of the project, the provincial Department of Agriculture and Environment shall be responsible for advising on the performance of land allocation, land lease and permission for change of land use purpose under land law, as in the case where a decision approving the investment policy and approving the investor or selecting the investor has already been issued under the law.

Article 10. Handling of costs advanced by the project developer for land recovery as prescribed in clause 3 Article 13 of Resolution No. 29/2026/QH16

1. Where, following the review of the project, the investor has made advance payment of compensation in accordance with the compensation, support and resettlement plan approved by the competent regulatory authority under the law, the handling of compensation, support and resettlement costs shall be carried out under Decree No. 103/2024/ND-CP (amended by Decree No. 291/2025/ND-CP dated November 6, 2025 and Decree No. 50/2026/ND-CP dated January 31, 2026).

2. Where, following the review of the project, the investor does not have sufficient capacity to continue carrying out the project and is not permitted to continue carrying out the project, the province-level People's Committee shall consider and decide on the reimbursement of compensation, support and resettlement costs advanced by the investor and construction costs on the project land area (if any) to the investor. The costs to be reimbursed to the investor shall be funded from the local budget (other development investment expenditure). The determination of construction costs of works and work items for which construction investment has been carried out on the land shall be performed under construction law.

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IMPLEMENTATION PROVISIONS

Article 11. Guidelines on the expansion of the application of special mechanisms and policies in Resolution No. 170/2024/QH15 dated November 30, 2024 on special mechanisms and policies for resolving obstacles in projects and land in inspection conclusions, examination conclusions and court judgments in Ho Chi Minh City, Danang and Khanh Hoa Province

1. For cases where special mechanisms and policies in Articles 3, 6, 7 and 8 of Resolution No. 170/2024/QH15 dated November 30, 2024 of the National Assembly are applied to resolve obstacles in projects and land with similar legal situations as prescribed in item 14 of Resolution No. 265/2025/QH15 dated December 11, 2025 of the National Assembly on the 10th Session of the 15th National Assembly (amended by clause 4 Article 16 of Resolution No. 29/2026/QH16), the corresponding provisions of Decree No. 76/2025/ND-CP dated April 1, 2025 of the Government elaborating on Resolution No. 170/2024/QH15 dated November 30, 2024 of the National Assembly on special mechanisms and policies for resolving obstacles in projects and land in inspection conclusions, examination conclusions and court judgments in Ho Chi Minh City, Danang and Khanh Hoa Province shall apply.

2. For cases where special mechanisms and policies in Articles 4 and 5 of Resolution No. 170/2024/QH15 are applied to resolve obstacles in projects and land with similar legal situations as prescribed in item 14 of Resolution No. 265/2025/QH15, Articles 6, 7 and 8 of this Decree shall apply for implementation.

Article 12. Implementation

1. The Ministry of Agriculture and Environment, Ministry of Finance and Ministry of Construction shall, within their assigned functions and duties, be responsible for providing guidance on and inspecting the resolution of obstacles in delayed and unresolved projects in the course of implementing this Decree.

2. Province-level People's Committees shall be responsible for:

a) Accelerating the implementation of Resolution No. 29/2026/QH16 and this Decree to meet the completion schedule as directed by competent authorities; continuing to review projects and identify obstacles, and preventing any delayed and unresolved projects from being omitted from the list, reviewed and resolved;

b) Bearing responsibility for the results of the review of the legal validity of projects, the results of the review of conditions for carrying out projects, and the results of the review and re-determination of land prices and re-calculation of land use levy and land rents when implementing Resolution No. 29/2026/QH16 and this Decree;

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d) Directing the provincial Department of Finance to review and classify delayed and unresolved projects applying each mechanism and policy as prescribed in Resolution No. 29/2026/QH16 and this Decree for referral to specialized agencies for implementation guidance.

3. Upon completion of the handling of investment projects under Resolution No. 29/2026/QH16 and this Decree, the management and use of land shall continue to be carried out under land law.

4. In the course of implementing Resolution No. 29/2026/QH16 and this Decree, province-level People's Committees shall proactively invite the State Audit Office to carry out audits of land valuation and calculation of land use levy and land rents under regulations, to promptly facilitate the continuation of land use and continuation of projects under Resolution No. 29/2026/QH16 and this Decree.

Article 13. Entry into force

1. This Decree comes into force as of May 7, 2026 until the date the provisions on special mechanisms and policies for resolving obstacles in delayed and unresolved projects as prescribed in Resolution No. 29/2026/QH16 cease to be in force.

Where projects have been decided by competent authorities to be carried out under Resolution No. 29/2026/QH16 and have not been completed by May 1, 2031 and continue to be implemented as prescribed in clause 3 Article 16 of Resolution No. 29/2026/QH16, this Decree shall continue to apply.

2. Where legislative documents issued after the effective date of this Decree contain provisions on more preferential or favorable mechanisms and policies than this Decree, the application of such mechanisms and policies shall be decided by the province-level People's Council.

Article 14. Responsibilities for implementation

Ministers, heads of ministerial agencies, Presidents of province-level People's Committees, and relevant organizations and individuals shall implement this Decree./.

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ON BEHALF OF GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Nguyen Van Thang