Nghị định 226/2025/NĐ-CP sửa đổi các Nghị định hướng dẫn Luật Đất đai

DECREE

Amending certain articles of Decrees elaborating the Land Law

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

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

Pursuant to Land Law No. 31/2024/QH15 amended by Law No. 43/2024/QH15, Law No. 47/2024/QH15, Law No. 58/2024/QH15, Law No. 71/2025/QH15, Law No. 84/2025/QH15, Law No. 93/2025/QH15 and Law No. 95/2025/QH15;

Pursuant to Resolution No. 190/2025/QH15 of the National Assembly on handling of certain issues related to the reorganization of the state apparatus;

Pursuant to Resolution No. 198/2025/QH15 of the National Assembly on special mechanisms and policies for the private sector development;

Pursuant to Resolution No. 206/2025/QH15 of the National Assembly on special mechanisms for addressing difficulties and obstacles arising from legal regulations;

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The Government hereby promulgates a Decree amending certain articles of Decrees elaborating the Land Law.

Article 1. Amendments to certain Articles of Decree No. 71/2024/ND-CP dated June 27, 2024 of the Government of Vietnam on land prices

1. Amendments to Clause 1 of Article 3:

“1. “Conveyance on the market" means the conveyance of land use rights (LURs) or both LURs and ownership of property affixed to land applied if the conveyor has followed procedures relating to taxes, fees or charges at a tax authority or has registered land-related changes at a land registry office or has signed a conveyance contract between the project developer of a real estate and commercial housing project with a customer as per the law, except for contracts of sale of off-plan real estate.".

2. Amendments to and addition of certain points and clauses of Article 4:

a) Amendments to point a and point b Clause 2:

“a) Input information serving the land valuation purpose is the price of the land that has been fully conveyed on the market or of the land whose LURs were granted at an auction to a successful bidder that has fulfilled his/her financial obligations specified in points a, b and c clause 3 Article 158 of the Land Law;

b) Information specified in point a of this clause, which is gathered from: National database on land, national database on prices; land registry office; tax authority, unit/organization conducting the LUR auction/property auction (hereinafter referred to as “auctioneering body”); real estate trading floor, real estate enterprise; information collected through investigation and survey.

The collected information is used as the basis for determining the reasonable price; the reasonable price is the arithmetic mean of the collected land prices. The organization making land valuation shall prioritize selecting land prices close to the reasonable price.

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“3. The information of land parcels serving the selection of a comparable land parcel shall be decided in the following order of priority:

a) Which land parcel is in closest proximity to the land parcel or land zone to be valued and is not limited by the administrative boundaries of the commune-level administrative divisions within the provincial-level administrative division. In case of expanding the scope of information beyond the provincial-level administrative division, the organization making land valuation must specifically explain the reasons in the Descriptive report on developing the land price arrangements for the Land price appraisal council to consider and decide;

b) Certain similarities in factors affecting the land price;

c) Information closest to the time of land valuation.

In case there are many different sources of information disclosed at the same time, the information sources shall be selected in the following order of priority: National database on land, national database on prices; land registry office; tax authority, auctioneering body; real estate trading floor, real estate enterprise; information collected through investigation and survey; In cases where information is formed before August 1, 2024, the information on the land parcel appropriate to the local actual land prices may be chosen without relying on the priority order mentioned in this point;”.

c) Amendments to Point b Clause 4:

“b) In cases where property affixed to land is a perennial crop or planted forest

For a perennial crop, its value at the time of getting LURs by conveyance or purchase at auction is the harvesting value calculated based on income from harvesting its product corresponding to the remaining years during the harvest cycle or is determined according to the compensation rate applicable for perennial crops issued by the provincial-level People's Committee.

For a planted forest, its value at the time of getting LURs by conveyance or purchase at auction shall be determined according to relevant laws; in case relevant laws have not yet promulgated, its value shall be equal to the total investment cost for planting and caring such planted forest by the time of getting LURs by conveyance or purchase at auction or shall be determined according to the compensation rate applicable to planted forests issued by the provincial-level People’s Committee.

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d) Amendments to Clause 5:

“5. The price of a comparable land parcel shall be determined as follows:

The land price of the comparable land parcel

=

The value of the right to use land and property thereon of the comparable land parcel

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The value of property affixed to land at the time of getting LURs by conveyance or purchase at auction

The area of the comparable land parcel

dd) Amendments to the name of clause 6 and point a clause 6:

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a) Taking the factors affecting the land price of the land parcel to be valued as the standard to adjust the price of the comparable land parcel; Making adjustments according to the absolute value first, and then making adjustments according to the percentage (%);”.

3. Amendments of certain points and clauses of Article 5:

a) Amendments to Point a Clause 1:

“a) For non-agricultural land, survey and collect information from land leases and premises leases during 03 consecutive years (from January 1 to December 31) immediately preceding the year of valuing the land parcel or land zone to be valued or during 01 year (from January 1 to December 31) immediately preceding the year of valuing 03 land parcels that are in closest proximity to the land parcel or land zone to be valued, prioritize land parcels that have certain similarities to the factors influencing land prices for comparison using the comparison method.

In case it is not possible to collect information from the land leases and premises leases, collect information about incomes earned from production and business activities recorded in financial statements during 03 consecutive years (from January 1 to December 31) immediately preceding the year of in which the land parcel or land zone is valued or in the financial statements of 01 year (from January 1 to December 31) immediately preceding the year of determining the time of valuing 03 land parcels that are in closest proximity to the land parcel or land zone to be valued, prioritize land parcels that have certain similarities to the factors influencing land prices;”.

b) Amendments to point a and point b Clause 2:

“a) For non-agricultural land

Costs incurred to generate income from land use specified in Point a, Clause 1 of this Article are the costs of building and developing a brand, investing in infrastructure works, promoting business activities, supporting customers, operating, maintaining, and repairing construction works affixed to land, ensuring security, and production costs that are determined according to norms and unit prices issued by competent regulatory authorities; taxes related to land use and other costs determined by the Land price appraisal council, selected in accordance with the project and the local actual situation.

In case norms or unit prices applied to costs incurred to generate income from land use have not been issued by competent regulatory authorities, collect information on the above costs recorded in the financial statements; in case the financial statements do not clearly show the costs incurred to generate income from land use, then survey the costs incurred to generate common income from actual land use on the market;

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Costs incurred to generate income from the use of land including taxes related to land use, and production costs are determined on the basis of norms and unit prices issued by competent regulatory authorities at statistical agencies, tax authorities, and agriculture and environment authorities and in accordance with the provisions of Point b, Clause 1 of this Article.

In case there is no available data from any statistical agency, tax authority or agriculture and environment authority, collect information on the common costs incurred to generate income from the actually land use on the market of 03 land parcels that are in closest proximity to the land parcel or land zone to be valued, prioritize land parcels that have certain similarities to the factors influencing land prices.”.

4. Amendments of certain points and clauses of Article 6:

a) Amendments to points a, b and d Clause 2:

“a) Total development revenue of the land parcel or land zone is determined on the basis of estimated conveyancing fee, land rent, premises rent, and/or selling price for products and services, and fluctuations in such conveyancing fee, land rent, premises rent, and/or selling price for products and services during project execution and other factors that form revenue, including: sales period; time to start selling products and services; sales rate; occupancy rate; other factors appropriate to the local actual situation and each project.

The selling prices for products and services are applied in cases where the conveyancing fee, land rent, and premises rent cannot be collected;

b) The following information on the conveyancing fee, land rent, and premises rent; and the selling prices of products and services is surveyed and collected.

Information on selling prices of houses, apartments, entire construction works, partial construction works, and land price that are collected according to the provisions of Clauses 2 and 3, Article 4 of this Decree; information on land rent and premises rent that are under land and premises lease contracts; information on selling prices of products and services that are collected through investigation and survey of projects whose product and service sales forms are similar that are in closest proximity to the land parcel or land zone to be valued and that have certain similarities in the factors affecting land prices specified in Article 8 of this Decree;”.

“d) Fluctuations in conveyancing fee, land rent, premises rent, and/or selling prices of products and services are determined on the basis of data from statistical agencies or real estate market management agencies. In case there is no data from statistical agencies or real estate market management agencies,

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The fluctuations in land rent or premises rent is determined on the basis of the fluctuation stated in land lease and premises lease contracts or the average consumer price index of the housing, electricity, water and construction materials group in the 3 consecutive years preceding the year of land valuation (from January 01 to December 31 inclusive) announced by a competent regulatory authority to be applied in a provincial level administrative division or nationwide.

The fluctuations in selling prices of products and services are determined on the basis of the actual data from the market.

The fluctuations specified in this point shall be proposed to the land price appraisal council for consideration and decision;”.

b) Amendments to point a and point b Clause 3:

“a) Construction investment costs incurred to determine land prices in this Decree include:

- Costs incurred to construct works and project items (adjusted for inflation), including: Costs incurred to construct technical infrastructure works, architectural works, and other construction works related to the project in accordance with the approved planning;

- Costs incurred to construct temporary and auxiliary construction works and items; costs incurred to demolish construction works that are not subject to site clearance and demolition that were included in compensation, support, and resettlement costs;

- Equipment costs (including related taxes);

- Project management costs;

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- Costs of site clearance, mine clearance, geological surveys, fees for carrying out procedures related to construction work, costs of insurance for the work during the construction period and other reasonable and legitimate costs as prescribed by construction law that directly contribute to the project’s development revenue that are selected for each specific project and proposed to the land price appraisal council for consideration and decision by the land valuation organization.

In case investment rates are applied, provision of construction law on investment rates shall be complied with.

In case of determining the land price for a land reclamation project or land reclamation item in an investment project, in addition to the land reclamation costs approved by a competent regulatory authority, the construction investment costs specified in this point that have not yet been determined in the land reclamation project or land reclamation item in the approved investment project will also be included.

In case a land parcel or land zone to be valued for execution of an investment project to build and sell housing for sale or for both sale and lease is divided into multiple subdivisions for sale, housing construction costs are not included in construction investment costs;

b) Business expenses include: marketing, advertising, brand development, sales, sales discount support and running costs that are calculated as a percentage (%) of revenue in accordance with the nature, scale of the project and the local practicalities. In cases where the estimated development revenue has excluded the costs specified at this point when selecting the comparable land parcel, these costs shall not be taken into account when estimating the development costs;”.

c) Amendments to point b and point c Clause 4:

“b) Order of priority of the information used for estimation of total construction investment costs is as follows:

- The construction estimate that has been appraised by a construction authority and approved by the project developer according to the provisions of construction law;

- The construction estimate that is based on norms and unit prices issued and announced by competent regulatory authorities and has been independently appraised or verified by land price determination consulting firms or agencies. The consulting firm or agency shall be responsible to the law for the appraisal or verification results of the construction estimate that they have appraised or verified;

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The construction estimate that has been appraised or verified as prescribed herein is allowed to be determined no later than the time of the first meeting of the specific land price appraisal council;

c) In case the information mentioned in point b of this clause is not available, the land valuation organization shall collect information on the actual common costs of 03 investment projects with the same main land use purpose that are in closest proximity to the land parcel or land zone to be valued and that have certain similarities in the factors affecting land prices, in order to propose for the Land price appraisal council to review and decide for each project.”.

d) Amendments to Clause 7:

“7. In cases where the area of land allocated with land levy collection, the area of land leased out under one-off arrangement or the area of land leased out with land rent payments or the area of land allocated without land levy collection is stated in the land allocation or land lease decision, the price of the land parcel to be valued specified in Clause 6 of this Article is determined according to each subdivision of land area allocated with land levy collection or leased out under one-off arrangement as stated in the land allocation or land lease decision. The formula for finding technical infrastructure construction costs allocated according to each piece of land allocated with land levy collection or leased out under one-off arrangement:

Technical infrastructure construction cost for the subdivision of land area allocated with land levy collection

=

Total technical infrastructure construction cost of the entire land area as stated in the decision

x

The land area allocated with land levy collection

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Technical infrastructure construction cost for the subdivision of land area leased out under one-off arrangement

=

Total technical infrastructure construction cost of the entire land area under the decision

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The land area leased out under one-off arrangement

Total land area allocated with land levy collection or leased out under one-off arrangement

Where: The total technical infrastructure construction cost of the entire land area under the decision that is part of the construction investment costs specified in Clause 3 of this Article shall comply with the provisions of law on construction.”.

dd) Amendments to Clause 8:

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a) If the development revenue or development cost of the land parcel or land zone can be calculated on the basis of the area of land allocated or leased out, the estimated development revenue or estimated development cost is determined according to the area of allocated land or leased land of that decision;

b) In case the development revenue cannot be fully estimated or the estimated development cost is greater than the estimated development revenue for the area requiring land valuation, the estimated development revenue or estimated development cost is determined for the entire project according to the detailed construction planning or detailed planning under abridged procedures approved by a competent authority in accordance with laws on rural and urban planning;

c) In cases where there are both a decision to allocate land or lease land that meets the conditions specified in point a of this clause and a decision to allocate land solely for the land area allocated without land levy collection or a decision to lease land solely for the land area leased out with annual land rent payments or a decision to allocate or lease land that includes subdivision of land area allocated without land levy collection, subdivision of land area leased out with land rent payments or the remaining subdivision of land area of the project that has not been allocated but is subject to land allocation without land levy collection, or that has not been leased but is subject to land lease with annual land rent payments issued within the same project, the estimated development revenue or estimated development cost shall be determined for the entire project according to the detailed planning or the detailed planning under abridged procedures approved or agreed upon by competent authorities in accordance with laws on urban and rural planning.

5. Amendments to Point h Clause 1 Article 8:

“h. Other factors affecting land prices consistent with actual conditions, cultural traditions, local customs and practices, brand development costs, expenses for business promotion, customer support, gifts or promotions that the project developer has added to the selling price, and other reasonable costs affecting land prices.”.

6. Amendments to Article 10:

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

Agencies, organizations and units assigned to manage, exploit and use information sources specified in Point b, Clause 2, Article 4 and Point b, Clause 1, Article 5 of this Decree are responsible for providing information serving land valuation in writing or electronically within 05 working days from the date of receipt of the written request from the land authority or land valuation organization.

In the case of collecting information from the national land database, it is to be extracted from the local database.”.

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“d) Price of land for construction of head offices/offices; land for construction of public works; land used for public purposes, not for business purposes, religious land or belief land; land used for cemeteries, funeral service centers and cremation centers; land for ashes storage facilities shall be determined on the basis of price of land used for the same purpose in neighboring areas.

If the price of type of land used for the same purpose is not included in the land price list, the land price shall be determined on the basis of the residential land price or the commercial land price in the neighboring area. The price of land for construction of public works shall be determined based on the commercial land price or non-agricultural production establishment land price in the neighboring area to ensure alignment with the actual circumstances in the local area;”.

8. Amendments to Clause 5 of Article 13:

“5. Based on the local actual conditions, the provincial land authority shall decide to commission or assign tasks to public service providers qualified to provide land valuation consultancy or select land valuation consulting firms in accordance with bidding laws to develop the land price list.”.

9. Addition of Clause 6 of Article 14:

“6. Within 15 days from the decision to issue the land price list; decision to adjust, amend or supplement the land price list, the provincial People’s Committee shall send the results to the Ministry of Agriculture and Environment using Form No. 28 of Appendix II enclosed with Decree No. 151/2025/ND-CP.".

10. Amendments to Clause 2 of Article 16:

“2. Procedures for adjusting, amending, or supplementing land price list shall comply with the provisions in Articles 13, 14 and 15 of this Decree; in cases of adjustment, amendment or supplementation of the land price list with the year, some or all of the procedures specified in Articles 13, 14, and 15 of this Decree shall apply.”

11. Amendments to Clause 2 of Article 20:

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a) Commercial land, or land used for non-agricultural business and production purposes, not used for commercial purposes with high profitability and advantages in using land as production, business, trade and service premises; agricultural land in residential areas or within ward administrative boundaries; agricultural land within the same land parcel on which housing is located;

b) Homestead land parcel with more or less favourable factors affecting land prices compared to homestead land parcels at the same location mentioned in the land price list.”.

12. Amendments to Clause 2 of Article 24:

“2. The area has a land price database including: Land prices stated in contracts for conveyance of LURs; hammer prices of LURs after fulfilling financial obligations; Land prices collected through investigations and surveys within 24 months from the time of approving the land price list compilation project backwards.”.

13. Amendments to Clause 2 of Article 31:

“2. Based on the specific land valuation dossier and the local actual conditions, the provincial-level/commune-level land authority shall decide to commission or assign tasks to public service providers qualified to provide land valuation consultancy or select land valuation consulting firms in accordance with bidding laws to determine the specific land prices.”.

14. Amendments of certain points and clauses of Article 34:

a) Amendments to Clause 1:

“1. The land authority shall check the contents of the descriptive report on making land price arrangement in terms of adequacy; prepare a Proposal for land price arrangement, written request for appraisal of land price arrangement; propose to the Specific land price appraisal council to appraise the land price arrangement, except the cases specified in clause 3 of this Article. The dossier submitted to the specific land price appraisal council includes:

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b) A proposal for land price arrangement;

c) A descriptive report on making land price arrangement, a draft land valuation certificate;

d) A dossier on specific land valuation.”.

b) Addition of Clause 3:

“3. In cases of determining specific land prices for calculating compensation when the State repossesses land, the following procedures shall be followed:

a) The Commune-level land authority shall provide the land price arrangement to the unit or organization in charge of recompense, support or resettlement provision in order to establish the recompense, support and resettlement arrangement;

b) The commune-level land authority shall organize the process of receiving and completing the dossier in accordance with the provisions of Clause 1 of this Article;

c) The commune-level land authority shall take charge and cooperate with the Specific land price appraisal council and relevant agencies in concurrently conducting the appraisal of the recompense, support and resettlement arrangement and the appraisal of land price arrangement.”.

15. Amendments to Clauses 3 and 4 Article 35:

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4. The land authority shall store and update all the results of specific land valuation in their area on the national land database and publish Descriptive report on land price arrangement and land price decision on the web portal. The dossier on specific land valuation shall be stored for at least 10 years, from the date on which the decision to approve the specific land prices is issued by the competent regulatory authority, unless otherwise provided for by law. Within 15 days from the day on which the Chairperson of the People’s Committee having power to decide the specific land price or the land authority submits the results of specific land valuation to the Ministry of Agriculture and Environment using Form No. 43 of Appendix II enclosed with Decree No. 151/2025/ND-CP.”.

16. Amendments of certain points and clauses of Article 36:

a) Amendments to Point b Clause 1:

“b) Have worked in the field or major for at least 24 months after obtaining the degree specified in point a of this clause as of the date of registration for the list of valuers, change or supplementation of the list of valuers;

b) Amendments to Clause 3:

“3. An institution providing professional training in land prices must satisfy the following requirements: develop a plan for professional training in land prices, have a qualified team of lecturers, appropriate proposed curriculum and teaching materials and a set of exam questions for completion of professional training and re-training in land prices, evaluate the participation process of the learners in the training, organize assessments to ensure the completion of the training and retraining courses on land valuation, issue certificates of completion for the training and retraining courses on land valuation, and maintain records in accordance with regulations.”.

17. Amendments to Point b Clause 1 Article 38:

“b) Inspect, examine and handle violations against regulations on applying land valuation methods; compilation, adjustment, amendment and supplementation of land price lists; specific land prices, land price determination consulting activities and institutions providing professional training in land prices according to the provisions of law.”.

18. Amendments to Point a Clause 4 Article 39:

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19. Replacement of Appendix II enclosed with Decree No. 71/2024/ND-CP for Appendix I issued herewith.

Article 2. Amendments to certain Articles of Decree No. 88/2024/ND-CP dated July 15, 2024 of the Government of Vietnam on recompense, support and resettlement upon land repossession by the State

1. Addition of Article 7a to after Article 7:

“Article 7a. Addressing cases where the decision to repossess land for project execution has been issued but the planning, markers or alignment is changed

During the construction period, if a decision to revoke land is issued in accordance with the Land Law for a land parcel or a subdivision of land parcel but there are changes in planning, markers or alignment, resulting in only a subdivision of the repossessed land area being used for the construction of project, work and project/work safety corridor, the Chairperson of the commune-level People's Committee shall decide the adjustment to the decision to repossess land and the decision to approve the recompense, support and resettlement arrangement in a manner that is suitable for the actual situation upon the proposal of the project developer or land user.”.

2. Addition of Article 14a to after Article 14:

“Article 14a. Compensation for crops and livestock

1. In the case of compensation for perennials which can be harvested repeatedly as stipulated in Clause 2, Article 103 of the Land Law, if the yield of the perennial garden that has not yet been harvested corresponding to the remaining number of years in the harvesting cycle cannot be determined, the amount of compensation shall be calculated based on the actual damage value of the garden.

2. In cases where the Provincial People's Committee considers issuing the unit price for compensation for damage to crops and livestock as specified in Clause 6, Article 103 of the Land Law but there has not yet been a process of producing crops and livestock issued by the competent authorities, the Committee shall, based on the local actual situation, issue the unit price.”.

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

P

=

P1 + P2 + P3 + P4

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T2

T1

Where:

P: The remaining land investment cost;

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P2: Cost of improvement to increase soil fertility, remove salinity, prevent erosion and intrusion for land used for agricultural purposes;

P3: Cost of reinforcing the load-bearing capacity to prevent vibration and subsidence of land for production and business premises;

P4: Other related costs invested in land suitable for the purpose of land use;

The costs P1, P2, P3 and P4 mentioned above must be converted in accordance with market prices at the time the decision to approve the recompense, support and resettlement arrangement is made.

T1: Land use term;

T2: Remaining land use term.

If the investment in the land is made after the State allocates or leases the land, the land use term (T1) shall start from the time of investment in the land.”.

4. Addition of Point d to after clause 1 of Article 19:

“d) The number of household members supported under this clause includes individuals who share land use rights at the time of approving the recompense, support and resettlement arrangement, as well as any household members who were born after the agricultural land was allocated to that household (if applicable); the determination of the number of individuals with shared land use rights is to be agreed upon by the household members and they shall be held accountable before the law.”.

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“5. Households and individuals directly engaged in agriculture are supported in training, career transition, and job seeking as stipulated in point a, clause 1, Article 109 of the Land Law, including individuals that meet the requirements for issuance of Certificates of title.”.

6. Addition of clause 5 and clause 6 to after Article 24:

“5. For households and individuals that must relocate their houses without meeting the conditions for compensation for residential land when the State repossesses land affixed to housing, if they do not have any other housing in the communes where the land is repossessed, they will be allocated homestead land with land levy payment or offered for sale, lease, or lease-purchase of housing by the State.

6. A resettlement site shall be selected in the following order of priority:

a) The commune-level administrative division where the repossessed land is located;

b) The other commune-level administrative division with equivalent conditions in the case where the commune-level administrative division where the repossessed land is located does not have land to arrange for resettlement;

c) The land zone with a convenient location to establish a resettlement area.”.

7. Amendments to Clauses 2 and 7 Article 27:

a) Amendments to Clause 2:

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b) Amendments to Clause 7:

“7. The preparation, approval, use, and settlement of the budget for compensation, support, and resettlement, mandatory land inspection, and mandatory land repossession shall comply with budget laws, public investment laws and other related laws.”.

8. Addition of Clause 6 of Article 31:

“6. In cases where the land user is allowed to continue using the land to execute an investment project as specified in clauses 9 and 10 of Article 255 of the Land Law amended by clause 3 of Article 1 of Law No. 43/2024/QH15, and at the time the written approval for investment guidelines or investor/project developer selection is made by the competent authority, the land user has either selected an investor/project developer in compliance with investment laws, housing laws or bidding laws (in cases where the land is subject to repossession by the State but has not been completely repossessed by the State and the investor/project developer has advanced an amount of compensation, support or resettlement) or has partially provided recompense, support and resettlement for the project, the land repossession, recompense, support and resettlement for land allocation or land lease shall comply with the provisions of clause9, clause 10 Article 225 of the Land law, clause 3 Article 1 of Law No. 43/2024/QH15.”.

Article 3. Amendments to certain Articles of Decree No. 101/2024/ND-CP dated July 29, 2024 of the Government providing for baseline land surveys; registration of land and property affixed to land, issuance of Certificates of land use rights and ownership of property affixed to land and land information system

1. Amendments to Clause 7 of Article 9:

 “7. The Commune-level People’s Committees shall cooperate and assist surveying units and supervision, examination and acceptance units during their task performance according to technical designs and estimates or cadastral surveying and mapping task plan approved by competent authorities; report to provincial land authorities the cadastral surveying and mapping, and management, use and correction of cadastral maps in their communes; manage and protect cadastral points in their communes; countersign cadastral maps and cadastral extracts as prescribed, except for cadastral extracts serving the registration of land and property affixed to land, issuance of Certificates of land use rights and ownership of property affixed to land and land information system (hereinafter referred to as “Certificates of title”) under the jurisdiction of the commune-level authorities, which fall under the authority of the commune-level land authorities to countersign.”.

2. Amendments to Article 17:

 “Article 17. Competence conditions to be satisfied by organizations providing land survey and assessment consulting services

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a) A public service provider must have the functions and tasks of providing land survey and assessment consulting services; have at least 01 consultant satisfying the condition set forth under point a or point b clause 2 of this Article and at least 01 consultant satisfying the condition set forth under point c or point d clause 2 of this Article; be entitled hire any analysis and testing laboratory satisfying the condition set forth under clause 3 of this Article;

a) An enterprise must be registered for its provision of land survey and assessment consulting services; have at least 01 consultant satisfying the condition set forth under point a or point b clause 2 of this Article and at least 01 consultant satisfying the condition set forth under point c or point d clause 2 of this Article; is entitled hire any analysis and testing laboratory satisfying the condition set forth under clause 3 of this Article;

2. Any consultant presiding over a land survey and assessment in a province must have a bachelor's degree and at least 24 months of experience in one of the majors in soil science, soil-agrochemistry, environment, land management and other majors related to land surveys and assessments, and must also meet one of the following conditions:

a) He/she has presided over at least 01 project or task being part of one of the land survey and assessment activities in the whole country or socio-economic regions;

b) He/she has presided over at least 01 project or tasks being one of the land survey and assessment activities in a province;

c) He/she has directly participated in implementing at least 01 project or task being part of one of the land survey and assessment activities in the whole country or socio-economic regions;

d) He/she has directly participated in implementing at least 01 project or task being one of the land survey and assessment activities in a province.

3. Any unit which analyzes land and water samples must have a laboratory licensed by a competent authority to analyze and test land and water samples (excluding sampling activities) in accordance with law.

4. The selection of land survey and assessment consultancy shall comply with regulations of law on commissioning, ordering and bidding for provision of public products and services funded by using non-business capital for environmental protection and other capital sources as prescribed by law.”.

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a) Amendments to point a and point c Clause 11:

“a) Entities which are eligible for land levy deferral upon being granted the first Certificate of title are individuals and households that are using land and wish to apply for the deferral;”

“c) Procedures for deferring land levy, repaying and cancelling land levy debts for households and individuals eligible for land levy deferral specified in this clause shall comply with regulations of law on collection of land levy and land rent;

The land levy debt payment period of the entities specified in point a of this clause shall be calculated until the land user exercises the rights to exchange, convey, donate LURs, mortgage LURs and contribute LURs as capital and the land user must fully pay the outstanding land levy before exercising these rights; in the case of donation or inheritance of LURs, the recipient of LURs by donation who belongs to a poor household, near-poor household, and the heir shall be allowed to continue incurring debt;”.

b) Addition of Clause 12:

“12. In cases where the registration of changes of land and property affixed to land for households and individuals requires a survey conducted to redefine the dimensions and area of the land parcel and at the time of receiving the complete application, the authority responsible for the procedure does not receive any documents concerning the imposition of administrative penalties for the trespass to land or land appropriation from the competent authority and the land user commits not to trespass or appropriate land or to acquire additional LURs by disposition, it shall be determined that the boundaries of the land parcel remain unchanged compared to the boundaries at the time of issuance of the Certificate.”.

4. Addition of Clause 5 to Article 26:

“5. In cases of land originating from state-run farms or state-run forests where agriculture/forestry companies that previously managed the land have been dissolved or declared bankrupt and no longer directly manage or use the land, the provincial People's Committee shall direct the cadastral surveying and mapping, land registration, and issuance of Certificates of title to eligible entities according to the provisions of the Land Law 2024 and this Decree, without the need to establish a land use arrangement as stipulated in Article 181 of the Land Law 2024 and this Decree.”.

“Article 4. Amendments and supplements to certain articles of Decree No. 102/2024/ND-CP dated July 30, 2024, of the Government elaborating the implementation of certain articles of the Land Law

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“Article 23. Consultations on the development of provincial-level land use planning and plans, commune-level land use planning and plans

1. Eligibility requirements for a consulting firm for development of a provincial land use planning or plan, commune-level land use planning or plan

a) The consulting firm for development of a provincial land use planning or plan must have employed at least one consulting expert who meets one of the conditions stipulated in points a and b Clause 2 of this Article and at least five consulting experts who meet one of the conditions stipulated in point c Clause 2 of this Article;

b) The consulting firm for development of a commune-level land use planning or plan must have employed at least one consulting expert who meets one of the conditions stipulated in points a and b Clause 3 of this Article and at least five consulting experts who meet one of the conditions stipulated in point c Clause 3 of this Article.

2. A consulting expert acting as the leader in development of a provincial land use planning or plan must hold at least a university degree in a field related to land management and meet one of the following conditions:

a) Has led the development of at least one provincial-level land use planning or higher-level land use planning or provincial-level land use plan or higher-level land use plan;

b) Has directly participated in the development of at least 02 provincial-level land use plannings or higher-level land use plannings or provincial-level land use plans or higher-level land use plans;

c) Has directly participated in the development of at least 01 provincial-level land use planning or higher-level land use planning or provincial-level land use plan or higher-level land use plan.

3. A consulting expert acting as the leader in development of a commune-level land use planning or plan must hold at least a university degree in a field related to land management and meet one of the following conditions:

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b) Has directly participated in the development of at least 02 commune-level land use plannings or higher-level land use plannings or commune-level land use plans or higher-level land use plans;

c) Has directly participated in the development of at least 01 commune-level land use planning or higher-level land use planning or commune-level land use plan or higher-level land use plan.

4. The selection of consulting firms for development of provincial-level land use plannings or plans or commune-level land use plannings or plans shall be carried out in accordance with the contractor selection methods stipulated in bidding laws, laws on assignment and commissioning for the provision of public goods using state budget.”.

2. Amendments of certain points and clauses of Article 31:

a) Amendments to point b and point c Clause 2:

“b) In cases where the investment project is delayed in using land by 24 months compared to the schedule recorded in the investment project since the date of on-site handover of land, the land use extension of no more than 24 months shall be applied to the entire land area for the project execution; the land use extension of no more than 24 months shall start from the beginning of the 25th month following the deadline for completing the construction investment.

In cases where the project is allocated land or leased land according to the schedule, the land use extension of no more than 24 months shall be applied to each subdivision of land area in accordance with the land allocation or land lease decision; the land use extension of no more than 24 months shall start from the beginning of the 25th month following the deadline for completing construction investment on that subdivision of land area.

c) In the case where, at the time of inspection, it is determined that the land has not been used for 12 continuous months or the land use has been delayed for over 24 months, the land use extension of no more than 24 months shall start from the date when the competent authority allocating land or leasing out land issues an extension decision. The decision to extend the land use schedule by the competent authority shall be issued within 30 days from the receipt of the report on inspection result or audit conclusion if the land user submits a written request.

The decision to extend the land use schedule must specify that land is not put into use or punctually put into use, the area of violation according to the provisions of point b of this clause, the land use extension period, and the penalties required for compliance.

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“e) In the case where more than 12 months have passed since the date of on-site handover of land and the project developer has not yet carried out the investment in construction of the items and facilities according to the approved project, it shall be determined that this falls under the category of not bringing the land into use for a continuous period of 12 months.

In the case where more than 24 months have passed since the investment schedule outlined in the investment project (or the adjusted investment project in accordance with investment laws) and the project developer has not completed the investment in construction of all items and works in accordance with the approved project, it shall be determined as being 24 months behind schedule in terms of land use compared to the schedule specified in the investment project.

When the expiration of the land use extension period specified in the extension decision occurs and the project developer has not completed the investment in construction of all items and works in accordance with the approved project, it shall be determined that the project developer fails to meet the deadline for putting land into use.”.

c) Amendments to Clause 4:

“4. The duration of impact due to force majeure circumstances is not counted towards the land use extension period as stipulated in Clause 8, Article 81 of the Land Law. The duration of impact due to force majeure circumstances shall start from the end of the extension period.

The Chairperson of the People's Committee of a province, based on the regulations regarding cases of force majeure in law and the actual implementation of investment projects, shall consider and decide the duration of impact due to force majeure circumstances within the province.

3. Amendments of certain points and clauses of Article 32:

a) Amendments to Clause 3:

“3. Within 10 days from the date of receiving the application, the Chairperson of the competent People's Committee is responsible for notifying the land repossession to the holder of the repossessed land, the owner of any property affixed to the land, and any parties with related rights and obligations (if applicable). The holder of the repossessed land, the owner of any property affixed to the land, and any parties with rights and obligations related to the property specified in clauses 2 and 3 Article 105 of the Land Law shall dispose of the property on land according to the provisions in the notification of land repossession from the date of receiving the notification of land repossession but not exceeding 45 days, except in the cases specified in clause 7 of this Article.".

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“a) In the case of land repossession as prescribed in Clause 6, Article 81 of the Land Law, the value of the property shall be determined at the time of the land repossession decision made by the Property valuation council. Within 10 days from the date of issue of the land repossession decision, the land authority shall propose the establishment of a property valuation council to the authority competent to repossess land.

The residual property value after deducting costs for land repossession, including costs for preparing land repossession documents, costs for land repossession enforcement (if any), property valuation costs, and other costs related to land repossession, shall be refunded to the owner of the property affixed to the repossessed land within 30 days from the day when the other investor allocated land or leased land by the State pays a financial obligation equal to or greater than the aforementioned refund amount.”.

4. Addition of Clause 4 to Article 33:

“4. In the case of land repossession as prescribed in point dd, clause 1, Article 82 of the Land Law, for households, individuals, community residents and organizations that are given forests without payment and subject to repossession of forest, the land and the forest must be repossessed simultaneously, in accordance with the following regulations:

a) Within 30 days from the receipt of the document that serves as the basis for forest repossession in accordance with forestry laws, the Commune-level agriculture and the environment authority shall submit to the Chairperson of the Commune People’s Committee a decision to repossess both land and forest simultaneously using Form No. 01d in the Appendix enclosed with this Decree;

b) The responsibilities of the holder of the repossessed land shall be in accordance with land laws and forestry laws.

5. Amendments to Point b and point d Clause 2 Article 35:

a) Amendments to Point b Clause 2:

b) Within 24 months from the date the investment project is terminated in accordance with regulations, the project developer may dispose LURs, sell property affixed to land to other organizations or individuals in accordance with the law, or may be considered for land repurposing as stipulated;”.

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“d) In the event that after the deadline specified in point a of this clause, the project developer does not dispose LURs or sell their property affixed to land to another investor, or does not meet the conditions for land repurposing as stipulated, the State shall repossess the land without compensation for the land and the property thereon. In the event of force majeure as stipulated in Article 31 of this Decree, the deadline specified in point a of this clause may be extended by the duration of the force majeure situation. The cost for land repossession or disposition of property affixed to land shall be ensured by the state budget; the investor chosen to continue using the land is responsible for paying this cost to the state budget before being allocated or leased the land by the State.

6. Addition of Article 44 to after Article 43:

"Article 44. Basis for land allocation, land lease, and permission for land repurposing for cases of ineligibility for investment guideline approval and/or investor approval according to investment laws

The basis for land allocation, land lease, or permission for land repurposing for cases of ineligibility for investment guideline approval and/or investor approval according to investment laws is the commune-level land use planning or the planning made in accordance with laws on rural and urban planning approved by the competent authority.”.

7. Amendments to Article 50:

“Article 50. Procedures for approval of repurposing of rice cultivation land, dedicated forest land, protective forest land, production forest land specified in clause 1 Article 122 of the Land Law

1. The commune-level land authorities shall compile demands for repurposing rice cultivation land, dedicated forest land, protective forest land, production forest land to execute investment projects in their areas and make lists of projects requiring the repurposing, except for cases stipulated in Clause 4, Article 67 of the Land Law.

2. The commune-level People's Committees shall propose to the provincial People's Committees the approval of the lists of projects that require the repurposing of rice cultivation land, dedicated forest land, protective forest land, production forest land.

3. The provincial-level People's Committees shall prepare written approvals of the lists of projects that require the repurposing of rice cultivation land, dedicated forest land, protective forest land, production forest land.

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8. Addition of Clause 5 to after Clause 4 of Article 54:

“5. Procedures for land allocation and land lease in cases specified in point p of clause 3 and clause 5 Article 124 of the Land Law, and cases where land is put up for auction twice without success due to a lack of bidders in cases that require an investment project to be established according to the provisions of clauses 1, 3 and 4 Section I Part III of Appendix I enclosed with Decree No. 151/2025/ND-CP;”.

9. Amendments of certain points and clauses of Article 55:

a) Amendments to Point e Clause 3:

“e) The anticipated starting price, the deposit to be paid when participating in the auction, the deadline for paying the winning bid amount and other fees as prescribed by law; Based on the local actual situation, the agency approving the LUR auction arrangement shall determine the deadline for paying the winning bid amount, which must not exceed the deadline for the payment of land levy and land rent as stipulated by tax administration laws.

b) Amendments to Clause 4:

“4. Appraisal and approval of the LUR auction arrangement.

a) In the case of auctioning land use rights under the jurisdiction of the Chairperson of the commune-level People's Committee for land allocation or lease, the commune-level land authority shall inspect and complete the application and submit it to the Chairperson of the commune-level People's Committee for approval of the land use right auction arrangement;

b) In the case of auctioning land use rights under the jurisdiction of the Chairperson of the provincial-level People's Committee for land allocation or lease, the provincial-level land authority shall inspect and complete the application and submit it to the Chairperson of the provincial-level People's Committee for approval of the land use right auction arrangement.”.

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“b) The land authority shall organize the determination of the starting price in accordance with the provisions of the law. The starting price for LUR auction when the state allocates or leases land shall be determined when the competent authority approves the LUR auction arrangement;”.

d) Amendments to Point b Clause 6:

“b) The land authority shall inspect and finalize the application and submit it to the Chairperson of the competent People's Committee for approval of the LUR auction arrangement as stipulated in Clause 4 of this Article in order to issue a decision on LUR auction.”.

dd) Amendments to Clause 7:

“7. The selection of the unit or organization conducting the LUR auction shall comply with property auction laws. The procedure for conducting the LUR auction shall comply with the provisions of Clause 2, Article 229 of the Land Law and the Law on Property Auction.

e) Amendments to point a and point c Clause 9:

“a) Within 05 working days from the receipt of the decision to recognize the successful auction results by the Chairperson of the competent People's Committee, the tax authority shall send a written notice of land levy or land rent to the successful bidder in accordance with tax administration laws;”

“c) From the time the auction result is announced, the advance payment and interest (if any) shall be converted into a deposit to secure the fulfillment of the financial obligations of the land user.

In the event that the successful bidder fails to pay or does not pay the full amount for winning the land use right auction as stipulated in point b of this clause, after ending the deadline for payment specified in the approved LUR auction arrangement, the tax authority is responsible for notifying the land authority to propose to the Chairperson of the competent People’s Committee for the cancellation of the decision to recognize the successful auction results, and the successful bidder shall not be entitled to recover the deposit. In the case where the successful bidder has paid more than the deposit amount, the State shall reimburse the excess amount over the deposit as per regulations;”.

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a) Amendments to Clause 1:

“1. The agency responsible for land management at the commune level shall develop a LUR auction arrangement and submit it to the Chairperson of the commune-level People's Committee for consideration and decision.”

b) Amendments to Clause 5:

“5. The successful bidder shall sign a land lease contract with the Chairperson of the commune-level People's Committee and pay the land rent according to the signed contract.”.

11. Addition of Clause 3 to Article 57:

“3. Regulations concerning the eligibility requirements for having detailed planning or zoning planning with a ratio of 1/2000 approved by the competent authority for bidding for selecting investors executing land-based investment projects stipulated in point b, clause 3, Article 126 of the Land Law shall only apply to cases where the State allocates land with land levy payment or leases land under one-off arrangement to execute investment projects for the development of urban areas or rural residential areas.”.

12. Amendments to Clauses 4 and 5 Article 77:

“4. The land authority shall propose to the competent authority or person to sign and issue the Certificate based on the land use arrangement; hand over the Certificate to the grantee; transfer 01 set of documents with the previously issued Certificate (if any), 01 copy of the issued Certificate to the Land registry or Branch of the Land registry to establish and update the cadastral records and land database.

5. For cases where the local authority has carried out the land consolidation or parcel exchange of agricultural land before the effective date of this Decree but has no plan for land consolidation or parcel exchange or has no plan approved by the competent authority, and in practice, the people have used the land stably after the land consolidation or parcel exchange, the Certificate of title shall be issued in accordance with the regulations on the first-time issuance of the Certificate.”.

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a) Addition of Point c to after Point b Clause 2:

“c) For projects that are in the case of having LURs as stipulated in Article 127 of the Land Law, the procedures for land repurposing to implement investment projects shall follow the procedures specified in clauses 1, 2, 3, and 4 of section I, part III, Appendix I enclosed with Decree No. 151/2025/ND-CP.

b) Addition of Point a to before Point b Clause 3:

“a) In cases where land is allocated or leased without LUR auction for execution of investment projects, the procedures shall be carried out in accordance with the provisions set forth in clauses 1, 2, 3, and 4 of Section I, Part III, Appendix I enclosed with Decree No. 151/2025/ND-CP.

14. Addition of clause 4 to before clause 5 Article 99:

“4. In cases where there is content regarding the use of land for both forestry purposes and construction of facilities for eco-tourism, recreation, and entertainment in accordance with forestry laws, as reflected in the sustainable forest management plan and the eco-tourism, recreation and entertainment project of the forest approved by the competent authority, the land user is not required to establish a multi-purpose land use arrangement as specified in Clause 3 of this Article. Organizations and individuals using forest land in this case are responsible for adhering to the regulations of land law and forestry law.”.

15. Amendments to Clause 11 of Article 112:

“11. In the case where an industrial zone is invested in by state budget and the competent state authority has assigned it to a public organization or public service provider for management before August 1, 2024, the Chairperson of the competent People's Committee shall permit organizations and individuals to lease land affixed to the infrastructure that has been invested according to the procedures for conversion of land allocation and land leasing as stipulated in Section II, Part III of Appendix I enclosed with Decree No. 151/2025/ND-CP.

16. Replacement of Form No. 01d in the Appendix enclosed with Decree No. 102/2024/ND-CP for Appendix IV issued herewith.

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1. Amendments to Article 7:

“Article 7. Plans for restructuring of crops and livestock on rice cultivation land

1. The Chairperson of the provincial-level People's Committee shall, based on provincial-level land use planning and plans approved by competent authorities in accordance with the provisions of law, proposals of the Chairperson of the commune-level People's Committee and proposals of relevant provincial-level agriculture and environment authorities, issue a Plan for restructuring of crops and livestock on rice cultivation land throughout the provincial-level division using the form in Appendix I enclosed herewith before November 30 of the previous year of the plan year.

2. The Chairperson of the commune-level People’s Committee shall, based on the approved Plan for restructuring of crops and livestock and demands for conversion of rice cultivation land users, issue a Plan for restructuring of crops and livestock on rice cultivation land throughout the commune-level division using the form in Appendix III enclosed herewith before December 30 of the previous year of the plan year.”.

2. Amendments to Article 10:

 “Article 10. Regulations on removal and use of topsoil when constructing works on land converted from dedicated rice cultivation land to non-agricultural land

1. A person who is allocated land or leased out land or permitted to repurpose land by the state when building a work on land converted from dedicated rice cultivation land to non-agricultural land must have a topsoil use arrangement prepared as prescribed.

2. Contents of the topsoil use arrangement include:

a) Information of the person who is allocated or leased land or permitted to repurpose land by the state;

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c) Volume of topsoil after removal;

d) Plan, location and purpose of use of the removed topsoil volume.

3. The depth of topsoil to be removed shall be at least 20 cm (centimeter) from the field surface.

4. The topsoil use arrangement is a document included in the application for land allocation, land lease or permission for conversion of rice cultivation land to non-agricultural land.”.

3. Replacement of Appendix I and Appendix III enclosed with Decree No. 112/2024/ND-CP for Appendix II and Appendix III issued herewith.

Article 6. Amendments to certain Articles of Decree No. 151/2025/ND-CP dated June 12, 2025 of the Government regulating the delineation of authority of 2-level local governments, devolution and delegation in the field of land management

1. Addition of Point o to after clause 1 of Article 5:

“o) The decision on LUR auction, approval of the starting price of the land zone or land parcel for auction, and decision to recognize successful LUR auction results as stipulated in Article 229 of the Land Law for the entities specified in point a, clause 2, Article 123 of the Land Law.”.

2. Addition of Point k to clause 1 of Article 9:

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3. Addition of Clause 4 to Article 10:

“4. The land allocation, the land lease and permission for land repurposing in the cases specified in clause 3 of this Article shall be associated with the issuance of the Certificate of title.”.

4. Amendments to certain contents of Appendix I:

a) Addition of Point c1 to after Point c Clause 2 section I of part III:

"c1) The agriculture and environment authority shall transfer the information according to Form No. 19 enclosed with this Decree to the tax authority in order to determine the amount to be paid for the State's supplementation of the area of rice cultivation land that has been lost or to improve the efficiency of rice cultivation land use (if any); the land user shall make the payment as notified by the tax authority (if any).".

b) Addition of clause 7 section I Part III:

“7. The tax authority is responsible for determining the amount to be paid, sending a notification of the amount to be paid, and confirming the completion of the payment for the State to provide a supplement to the lost area of dedicated rice cultivation land or to increase the efficiency of rice cultivation land use (if applicable).”.

c) Amendments to Clause 16 Section I Part IV:

"16. In cases where it is necessary to adjust, amend, or supplement the land price list within the year, the provincial People's Council shall decide to apply some or all of the provisions in accordance with the procedures specified in Section I, Part IV of this Appendix.".

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“2. The provincial-level/commune-level land authority shall decide to commission or assign tasks to public service providers qualified to provide land valuation consultancy or select land valuation consulting firms in accordance with bidding laws to determine the specific land prices.”

“10. In case a specific land price is applied to calculate recompense when the State repossesses land according to the provisions of Point e, Clause 1, Article 160 of the Land Law, the commune-level land authority shall provide the land price arrangement to the unit or organization in charge of recompense, support or resettlement provision to be added to the recompense, support and resettlement arrangement; the appraisal and approval of the land price arrangement shall comply with the provisions of clause 3 Article 34 and clause 3 Article 35 of Decree No. 71/2024/ND-CP.”.

5. Addition of point (11) and point (12) to Section III of the GUIDELINES FOR RECORDING SOME INFORMATION ON THE INFORMATION TRANSFER FORM in Form No. 19 of Appendix II:

a) Addition of point (11):

“(11) Applicable in cases of calculating the land levy/land rent/amount of money to be paid to the State for providing a supplement to the lost area of dedicated rice cultivation land or for increasing the efficiency of rice cultivation land use (if any) according to the land price list in section 3.1.3;”;

b) Addition of point (12):

“(12) Guidelines for determining the “area of repurposed land” in section 3.1.4:

- The area of repurposed land shall comply with the provisions of clause 1 Article 121 of the Land Law;

- The area of repurposed dedicated rice cultivation land (if any) shall comply with the provisions of point b clause 4 Article 182 of the Land Law.”.

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1. Replacement or annulment of points, clauses, phrases and forms in Decree No. 71/2024/ND-CP

a) Replacement of phrases:

- The phrase “thuê hoặc giao nhiệm vụ” (“hired or assigned by”) is replaced with the phrase “thuê, đặt hàng hoặc giao nhiệm vụ” (“hired, commissioned or assigned by” in Clause 4 of Article 3;

- The phrase “cấp huyện” (“district level”) is replaced with the phrase “cấp xã” (“commune level") in clause 4 of Article 13 and clause 3 of Article 38;

- The phrase “Mẫu số 01 Phụ lục I ban hành kèm theo Nghị định này” (“Form No. 01 Appendix I enclosed with this Decree”) is replaced by the phrase “Mẫu số 29 Phụ lục II ban hành kèm theo Nghị định số 151/2025/ND-CP” (“Form No. 29 Appendix II enclosed with Decree No. 151/2025/ND-CP” in Clause 1 of Article 19;

- The phrase “Land registry office; land registry office; auctioneering body” is replaced by the phrase “Land registry office; tax authority; auctioneering body;” in Clause 2, Article 19;

- The phrase “từ Mẫu số 02 đến Mẫu số 03 của Phụ lục I ban hành kèm theo Nghị định này” (“from Form No. 02 to Form No. 03 of Appendix I enclosed with this Decree”) is replaced by the phrase “từ Mẫu số 30 đến Mẫu số 31 Phụ lục II ban hành kèm theo Nghị định số 151/2025/ND-CP” (“from Form No. 30 to Form No. 31 of Appendix II enclosed with Decree No. 151/2025/ND-CP”) in Clause 4 of Article 19;

- The phrase “theo Mẫu số 02 và Mẫu số 03 Phụ lục I kèm theo Nghị định này” (“using Form No. 02 and Form No. 03 of Appendix I enclosed with this Decree”) is replaced by the phrase “theo Mẫu số 30 và Mẫu số 31 Phụ lục II ban hành kèm theo Nghị định số 151/2025/ND-CP” (“using Form No. 30 and Form No. 31 of Appendix II enclosed with Decree No. 151/2025/ND-CP”) in Clause 3 of Article 25;

- The phrase “từ Mẫu số 02 đến Mẫu số 03 của Phụ lục I ban hành kèm theo Nghị định này” (“from Form No. 02 to Form No. 03 of Appendix I enclosed with this Decree”) is replaced by the phrase “từ Mẫu số 30 đến Mẫu số 31 Phụ lục II ban hành kèm theo Nghị định số 151/2025/ND-CP” (“from Form No. 30 to Form No. 31 of Appendix II enclosed with Decree No. 151/2025/ND-CP” in point a Clause 1 of Article 33;

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- The phrase “từ Mẫu số 09 đến Mẫu số 11 của Phụ lục I ban hành kèm theo Nghị định này” (“from Form No. 09 to Form No. 11 of Appendix I enclosed with this Decree”) is replaced by the phrase “từ Mẫu số 33 đến Mẫu số 36 Phụ lục II ban hành kèm theo Nghị định số 151/2025/ND-CP” (“from Form No. 33 to Form No. 36 of Appendix II enclosed with Decree No. 151/2025/ND-CP” in Clause 3 of Article 22;

- The phrase “từ Mẫu số 12 đến Mẫu số 15 của Phụ lục I ban hành kèm theo Nghị định này” (“from Form No. 12 to Form No. 15 of Appendix I enclosed with this Decree”) is replaced by the phrase “từ Mẫu số 37 đến Mẫu số 40 Phụ lục II ban hành kèm theo Nghị định số 151/2025/ND-CP” (“from Form No. 37 to Form No. 40 of Appendix II enclosed with Decree No. 151/2025/ND-CP” in Clause 1 of Article 23;

- The phrase “Mẫu số 16 Phụ lục I ban hành kèm theo Nghị định này” (“Form No. 16 Appendix I enclosed with this Decree”) is replaced by the phrase “Mẫu số 41 Phụ lục II ban hành kèm theo Nghị định số 151/2025/ND-CP” (“Form No. 41 Appendix II enclosed with Decree No. 151/2025/ND-CP” in point b Clause 3 of Article 33;

- The phrase “Mẫu số 17 Phụ lục I ban hành kèm theo Nghị định này” (“Form No. 17 Appendix I enclosed with this Decree”) is replaced by the phrase “Mẫu số 42 Phụ lục II ban hành kèm theo Nghị định số 151/2025/ND-CP” (“Form No. 42 Appendix II enclosed with Decree No. 151/2025/ND-CP” in point b Clause 3 of Article 33;

b) Replacement of forms:

- Form No. 01 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 29 Appendix II enclosed with Decree No. 151/2025/ND-CP;

- Form No. 02 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 30 Appendix II enclosed with Decree No. 151/2025/ND-CP;

- Form No. 03 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 31 Appendix II enclosed with Decree No. 151/2025/ND-CP;

- Form No. 04 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 32 Appendix II enclosed with Decree No. 151/2025/ND-CP;

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- Form No. 09 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 34 Appendix II enclosed with Decree No. 151/2025/ND-CP;

- Form No. 10 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 35 Appendix II enclosed with Decree No. 151/2025/ND-CP;

- Form No. 11 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 36 Appendix II enclosed with Decree No. 151/2025/ND-CP;

- Form No. 12 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 37 Appendix II enclosed with Decree No. 151/2025/ND-CP;

- Form No. 13 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 38 Appendix II enclosed with Decree No. 151/2025/ND-CP;

- Form No. 14 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 39 Appendix II enclosed with Decree No. 151/2025/ND-CP;

- Form No. 15 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 40 Appendix II enclosed with Decree No. 151/2025/ND-CP;

- Form No. 16 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 41 Appendix II enclosed with Decree No. 151/2025/ND-CP;

- Form No. 17 Appendix I enclosed with Decree No. 71/2024/ND-CP is replaced with Form No. 42 Appendix II enclosed with Decree No. 151/2025/ND-CP;

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- Clauses 4 and 5 Article 36; point c clause 1 Article 38;

- The phrase “cấp huyện” (“district level”) in point c, clause 1 of Article 14 and Article 22;

- The phrase “thị trấn” (“commune-level towns”) in Point b, Clause 1 of Article 14, Clause 1 of Article 19, Article 21;

- Forms No. 05, 06, 07 of Appendix I.

2. Replacement or annulment of the following phrases and forms in Decree No. 88/2024/ND-CP

a) Replacement of phrases and forms:

- The phrase “Form of decision to approve recompense, support and resettlement arrangement in the Appendix enclosed herewith” is replaced with the phrase "Form of decision to approve recompense, support and resettlement arrangement in the Appendix enclosed with Decree No. 151/2025/ND-CP" in clause 4 of Article 3;

- The phrase “cấp huyện, xã” (“district level/commune-level”) is replaced with the phrase “cấp xã” (“commune level") in clause 5 Article 8;

- The phrase “cấp huyện” (“district level”) is replaced with the phrase “cấp xã” (“commune level") in clause 1 and clause 2 of Article 15 and clause 2 of Article 24;

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- The phrase “xã, phường, thị trấn nơi có đất thu hồi” (“commune, ward, commune-level town where land is repossessed”) is replaced with the phrase “cấp xã nơi có đất thu hồi” (“commune where land is repossessed”) in point a, point b of clause 2 of Article 11; point b of clause 1 of Article 19;

- The phrase “Ủy ban nhân dân cấp có thẩm quyền” (“the competent People's Committee”) is replaced by the phrase “cơ quan có thẩm quyền” (“the competent authority”) in point b, clause 1, Article 19;

- The Form of decision to approve recompense, support and resettlement arrangement in the Appendix enclosed with Decree No. 88/2024/ND-CP is replaced with Form No. 44 of Appendix II enclosed with Decree No. 151/2025/ND-CP.

b) Annulment of the phrase “và công chức làm công tác địa chính ở cấp xã” (“and land officials of communes” in clause 1 of Article 2.

3. Replacement, supplementation or annulment of articles, words, phrases in Decree No. 101/2024/ND-CP

a) Replacement of phrases:

- The phrase “điểm a và điểm b Điều này” (“point a and point b of this Article”) is replaced with the phrase “điểm a và điểm b khoản này” (“point a and point b of this clause”) in point c clause 3 of Article 4;

- The phrase “được lưu trữ 01 bộ tại Bộ Tài nguyên và Môi trường, 01 bộ tại Bộ Nông nghiệp và Phát triển nông thôn” (“one copy is stored at the Ministry of Natural Resources and Environment, and one copy at the Ministry of Agriculture and Rural Development”) is replaced with the phrase “được lưu trữ 02 bộ tại Bộ Nông nghiệp và Môi trường” (“two copies are stored at the Ministry of Agriculture and Environment”) in Clause 4, Article 16;

- The phrase “land parcel number, map sheet number” is replaced by the phrase “land parcel identification number (including land parcel number and map sheet number)” in point b of clause 1 and point b of clause 2 of Article 18;

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- The phrase “of the district-level People's Committee” is replaced with the phrase “of the district-level People's Committee established before July 1, 2025” in point d of clause 2 of Article 19.

- The phrase "Clause 1 of Article 28, Article 31, and Article 36 of this Decree" is replaced with the phrase "Clause 1 of Section I Content B, Section II, and Section V Content C of Part V Appendix I enclosed with Decree No. 151/2025/ND-CP" in point d of Clause 1 of Article 24, point a of Clause 6 of Article 25; the phrase "Article 37 of this Decree" is replaced with the phrase "Section VI Content C of Part V Appendix I enclosed with Decree No. 151/2025/ND-CP" in point d of Clause 2 of Article 24.

- The phrase “district-level land use planning or general planning or zoning planning or construction planning or rural planning” is replaced by the phrase “district-level land use planning or commune-level land use planning or one of the plannings as prescribed by law on urban and rural planning” in Clause 3 and Clause 6 of Article 25; point c of Clause 1, point c of Clause 2 of Article 26.

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

- The phrase “Land Registration and Information Data Bureau” is replaced with “Land Management Bureau” in Clause 1 of Article 58;

- The phrase “63 provinces and cities” is replaced with the phrase “provinces and cities” in point d of clause 1 of Article 64.

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

- The phrase "Article 35 of this Decree" is replaced by the phrase "Section IV of Content C, Part V, Appendix I enclosed with Decree No. 151/2025/ND-CP" in Clause 4 of Article 65.

b) Supplementation of the following phrases:

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- The phrase “; the authority to add a signature for approval of cadastral maps, cadastral extracts shall comply with the provisions of this Decree” at the end of Clause 1, Article 65.

c) Annulment of the articles, words and phrases as follows:

- Article 7;

- The phrase “the district-level land authority” in point b, clause 1, Article 8;

- The phrase “direct the district-level land authority, commune-level People’s Committee” in point c, clause 6, Article 9;

- The word “district” in point c of clause 2 of Article 53.

4. Replacement, supplementation or annulment of points, words, phrases and forms in Decree No. 102/2024/ND-CP

a) Replacement of words and phrases:

- The phrase “district level” is replaced by the phrase “commune level” in points b, c, and d of clause 2 of Article 8; clause 2 of Article 11; clause 6 of Article 13; points h and i of clause 1 of Article 18; points c, d, dd, and e of clause 1 of Article 19; clause 3 of Article 22; the title and clauses 1, 2, and 3 of Article 24; clause 3 of Article 25; clause 4 of Article 26; clause 3 of Article 29; points a and c of clause 6 of Article 32; clauses 1 and 4 of Article 36; clause 5 of Article 43; point a of clause 3 of Article 54; clauses 1, 2, and 4 of Article 67; Article 69; clauses 2 and 3 of Article 70; clause 2 of Article 78; clause 8 of Article 93; clause 4 of Article 94; clause 2 of Article 97; point c of clause 3 of Article 100; point c of clause 6 of Article 101; point b of clause 2 of Article 103; clause 2; point a of clause 3; points a and b of clause 6; points a and b of clause 7 of Article 108; clause 2 of Article 110.

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- The phrase "point d of clause 1” is replaced with the phrase “point dd of clause 1” in clause 3 of Article 10;

- The phrase “Certificate template” is replaced with the phrase “blank Certificate” at point dd, clause 2, Article 13.

- The phrase “Land bank development center” is replaced with the phrase “Land bank development organization” in Article 14;

- The phrase “Land bank development center” is replaced with the phrase “Land bank development organization, Regional land fund development organization branch” in clauses 2, 3, 4, and 5 of Article 14;

- The phrase “provincial-level land bank development center, district-level land bank development center” is replaced with the phrase “Land bank development organization, Regional land fund development organization branch” in clause 6 of Article 14;

- The phrase “Resolution of the Government” is replaced with the phrase “Decision of the Minister of Agriculture and Environment” in point c, clause 2 of Article 15;

- The phrase “Government” is replaced with the phrase “Minister of Agriculture and Environment” at point dd of clause 3 Article 15, clause 1 Article 17;

- The phrase “Prime Minister” is replaced with the phrase “Minister of Agriculture and Environment” in point a, clause 3, Article 15, and clauses 2, 3, and 4 of Article 17;

- The phrase “Ministry of Natural Resources and Environment” is replaced by the phrase “Land authority under the Ministry of Agriculture and Environment” at points a, b, and d of Clause 3, Article 15, and Clauses 1 and 2 of Article 17;

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- The phrase “urban planning” is placed after the phrase “planning established in accordance with urban and rural planning laws” in point d, clause 1 of Article 22;

- The phrase "Mandatory land inspection decision made using Form No. 01a; Mandatory land inspection enforcement decision made using Form No. 01b; Land repossession decision made using Form No. 01c; Mandatory land repossession enforcement decision made using Form No. 01d in the Appendix enclosed with this Decree" is replaced with the phrase "Mandatory land inspection decision made using Form No. 45; Mandatory land inspection enforcement decision made using Form No. 46; Land repossession decision made using Form No. 47; Mandatory land repossession enforcement decision made using Form No. 48 in the Appendix enclosed with Decree No. 151/2025/ND-CP" in Clause 2 of Article 28;

- The phrase “district level” is replaced with the phrase “regional” in point d, clause 4, Article 29;

- The phrase "district-level land use planning or general planning or zoning planning approved according to the provisions of the law on urban planning or detailed planning (under abridged procedures) for construction planning, rural residential area construction planning, new rural commune construction planning" is replaced by the phrase "commune-level land use planning or general planning or zoning planning approved according to the provisions of the law on urban and rural planning" in point c, clause 1, Article 47.

- The phrase “annual district-level land use plan” is replaced with the phrase “commune-level land use plan” in the title and in clauses 1, 2, and 3 of Article 24, clause 3 of Article 70, and point e of clause 2 of Article 109;

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

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

- The phrase “Article 60 of this Decree” is replaced with the phrase "Section I, Part VII, Appendix I of Decree No. 151/2025/ND-CP” in point b clause 2 Article 94;

- The phrase "clause 3 and clause 6 of Article 44 of this Decree" is replaced by the phrase "Section I of Part III of Appendix I enclosed with Decree No. 151/2025/ND-CP" in point a of clause 2 of Article 96; the phrase "2, 4, and 6 of Article 44 of this Decree" is replaced by the phrase "Section I of Part III of Appendix I enclosed with Decree No. 151/2025/ND-CP" in point b of clause 2 of Article 96.

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- The phrase “multiple districts” is replaced with the phrase “multiple communes” in point a, clause 3, Article 91;

- The phrase “land authorities” is replaced by the phrase “land authorities at all levels” in Clause 1, Article 102;

- Forms No. 01a, 01b, 01c and 01dd specified in the Appendix issued together with Decree No. 102/2024/ND-CP are replaced with Forms No. 45, 46, 47 and 48 in the Appendix issued together with Decree No. 151/2025/ND-CP.

b) Supplementation of the following phrases:

- The phrase “and rural” is added to the phrase “urban planning” in point b of clause 1 of Article 19;

- The phrase “Chairperson” is added to the phrase “the competent People's committee” in Clause 11 of Article 55 and Clause 8 of Article 112.

c) Annulment of points, clauses, phrases and forms:

- Point b Clause 1 Article 69;

- The phrase “before the People's Committee of the central-affiliated city submits it to the Prime Minister for approval.” stated at Point dd Clause 3 Article 19;

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- The phrase ", the district-level People's Committee" in the title of Clause 2, Article 8 and the phrase "report to the district-level People's Committee” in point a of Clause 2, Article 8;

- The phrase “cấp huyện,” (“district,”) in clause 1 of Article 11 and point a clause 1 of Article 12;

- The phrase “; representative of the leadership of the People’s Committee of the commune where the repossessed land is located” in Clause 1 of Article 36;

- The phrase “Military Command of the district, urban district, district-level town, city under the city, and city under the central-affiliated city, Border Guard Command of the province or central-affiliated city,” in point a of clause 1, Article 79;

- The phrase “Police authority of the district, urban district, district-level town, city under the province, city under the central-affiliated city” stated in point b, clause 1 of Article 79;

- The phrase “, civil servants working in the land management sector at the commune level” in Clause 1 of Article 102, Point a of Clause 4 of Article 103;

- The phrase “; representative of the leadership of the People’s Committee of the commune where the land is located” in point b Clause 7 of Article 108;

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

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

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a) Replacement of words and phrases:

- The phrase “district-level land use planning” is replaced by the phrase “commune-level land use planning” in point a, clause 1, Article 5;

- The word “xã” (“commune”) is replaced with the phrase “cấp xã” (“commune level") in point d clause 2 Article 15;

- The phrase “cấp huyện” (“district level”) is replaced with the phrase “cấp xã” (“commune level") in point e clause 4 Article 20.

b) Annulment of certain phrases and appendices:

- The phrase “inspection” stated in point e, clause 4, Article 20;

- The phrase “commune-level town” in Appendices IV, V, VI;

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

6. Replacement, supplementation or annulment of points, clauses, phrases in Decree No. 151/2025/ND-CP

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- The phrase “Article 53 of Decree No. 102/2024/ND-CP dated July 30, 2024, of the Government elaborating the implementation of several articles of the Land Law (hereinafter referred to as “Decree No. 102/2024/ND-CP”);” is replaced by the phrase “Section V of Part III of Appendix I of Decree No. 151/2025/ND-CP” in point d of clause 4 of Article 5;

- The phrase “point b of clause 4 of Article 99 of Decree No. 102/2024/ND-CP” is replaced by the phrase “Section V, Part VII, Appendix I of Decree No. 151/2025/ND-CP” in point g of clause 4 of Article 5 and point i of clause 2 of Article 17;

- The phrase “point c, clause 3, Article 100 of Decree No. 102/2024/ND-CP” is replaced by the phrase “Section VI, Part VII, Appendix I of Decree No. 151/2025/ND-CP” in point h, clause 4, Article 5;

- The phrase “Clause 4 and Clause 5 of Article 60 of Decree No. 102/2024/ND-CP” is replaced by the phrase “Section I, Part VII, Appendix I of Decree No. 151/2025/ND-CP” at point c, Clause 4, Article 9.

- The phrase “Clause 4 of Article 68 of Decree No. 102/2024/ND-CP' is replaced by the phrase “Section IV, Part VII, Appendix I of Decree No. 151/2025/ND-CP” in point e of Clause 4, Article 9 and point g of Clause 2, Article 14;

- The phrase “Clause 3 of Article 73 of Decree No. 102/2024/ND-CP” is replaced by the phrase “Section VI of Part III Appendix I of Decree No. 151/2025/ND-CP” in point k of clause 4 of Article 9;

- The phrase "clause 3 and clause 4 of Article 21 of Decree No. 101/2024/ND-CP" is replaced by the phrase "Section I Content A Part V Appendix I enclosed with this Decree" in clause 1 of Article 18;

- The phrase “propose to the provincial People's Committee to decide the land price list” is replaced with the phrase “propose to the provincial People's Committee to present to the provincial People's Council for decision on the land price list” in point b of clause 12, Section I, Part IV, Appendix I;

- The phrase “The provincial People's Committee decides the land price list” is replaced by the phrase “The provincial People's Council decides the land price list” in point b of clause 1 of Article 16, clause 13 of Section I of Part IV of Appendix I;

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- The phrase “After receiving notification from the tax authority regarding the completion of financial obligations” is replaced with the phrase “When receiving the information from the interconnected database or documentation or documents proving that financial obligations have been fulfilled” in Clause 2, Clause 3 of Section V, Point d of Clause 3 of Section VI, Point b of Clause 3 of Section XII, Point b of Clause 4 and Point c of Clause 5 of Section XIII of Part V Appendix I;

- The phrase “Chairperson of the Provincial People's Committee” is replaced with “Chairperson of the competent People's Committee”, and the phrase “provincial land authority” is replaced with “land authority of the same level” in Section I, Part VII, Appendix I.

- The phrase “Decision” is replaced with the phrase “Decision/Resolution” in Form No. 28 of Appendix II.

- The phrase "Decision No. ... dated ...... of the People's Committee ...” is replaced with the phrase "Resolution No. ... dated ...... of the People's Council ...” In Forms No. 37, 38, 39, 40 of Appendix II;

- The phrase “Specify the name of the People's Committee of the province where the land is located” is replaced with the phrase “Specify the name of the province/commune where the land is located” in Note 2 of Form No. 49, Appendix II.

b) Supplementation of the following phrases:

- Point 8a is added to point 8 in Form No. 49 of Appendix II as follows: “8a. The land allocation/land lease after receiving LURs by conveyance or lease, or receiving LURs contributed as capital: ..............................”;

- Phrase: “Land use form: ……” Is added to the phrase: “Land use term: .............” in clause 8 of Form No. 01 Appendix II;

- Phrase “; Land use form: ……” is added to the phrase: “The use term of the marine area: …………” in clause 7 of Form No. 05 Appendix II;

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 Article 8. Transitional provisions

1. In cases where the recompense, support and resettlement has been initiated but the decision to approve the recompense, support and resettlement arrangement of the competent regulatory agency has not yet been issued before the effective date of this Decree, the recompense, support and resettlement shall be carried on in accordance with regulations of this Decree.

2. In cases where the determination of specific land prices has been initiated prior to the effective date of this Decree but a specific land price decision has not yet been issued, the Chairperson of the competent People's Committee shall decide the continuation of implementation and issuance of the specific land price decision in accordance with the law before the effective date of this Decree or apply the provisions set forth in this Decree.

3. In cases where the competent authority has allocated land or leased land before the effective date of this Decree but the forest has not yet been allocated or leased, the forest allocation or lease shall comply with the provisions of the law on forestry and the relevant provisions of this Decree.

In cases where forests have been allocated or leased before the effective date of this Decree and decision on land allocation or land lease has not yet been issued, the procedures for land allocation and land lease shall be carried out in accordance with the provisions of this Decree.

4. In cases where projects requiring the repurposing of the agricultural land, dedicated forest land, protective forest land and production forest land that have been approved by the provincial People's Council before the effective date this Decree, the land allocation, land lease or permission of land use repurposing shall be carried on.

5. The Forms prescribed in this Decree and Decree No. 151/2025/ND-CP replace the forms prescribed in the decrees elaborating the implementation of the Land Law. In cases where the forms specified in the decrees elaborating the implementation of the Land Law are not amended, supplemented, replaced or annulled under this Decree and Decree No. 151/2025/ND-CP, they shall continue to be implemented.

6. In cases where the contents and procedures outlined in Decree No. 151/2025/ND-CP differ from those in this Decree, the provisions of this Decree shall apply.

Article 9. Effects

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2. The following provisions are invalid from the day on which this Decree comes into force:

a) Decree No. 96/2019/ND-CP;

b) Decree No. 26/2021/ND-CP.

Article 10. Implementation

Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of the People’s Committees of all levels, and relevant organizations and individuals are responsible for implementation of this Decree./.

ON BEHALF OF GOVERNMENT OF VIETNAM
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Tran Hong Ha

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