New regulations on implementing land use purpose adjustments in 2026

The Government has just issued Decree No. 147/2026/ND-CP guiding the implementation of specific mechanisms and policies to remove difficulties and obstacles for backlog and prolonged projects as stipulated in Resolution No. 29/2026/QH16 dated April 24, 2026 of the National Assembly.

Regarding the implementation of adjusting land use purposes and land use terms according to the provisions of Article 11 of Resolution No. 29/2026/QH16, the Decree stipulates as follows:

1. Responsibilities of the Department of Agriculture and Environment:

a) Determine land prices and transfer information to tax authorities for tax authorities to calculate land use fees and land rents to be additionally paid according to the provisions of Article 5 of this Decree for cases specified in Clause 1, Article 11 of Resolution No. 29/2026/QH16 after the Provincial People's Committee issues a decision allowing adjustment of land use purpose or a decision allowing adjustment of land use purpose and land use term in the certificate that is not in accordance with regulations;

b) Promulgate a Decision to announce the list of certificates issued under the cases specified in point c, clause 1, point a and point b, clause 2, Article 11 of Resolution No. 29/2026/QH16; name of land user, owner of assets attached to land granted a certificate; issue number (serial number of the certificate); number in the Certificate Issuance Book.

For the cases specified in Clause 1, Article 11 of Resolution No. 29/2026/QH16, the issuance of a decision in this point shall be carried out when there are documents or information from the tax authority proving that the investor or investor has completed financial obligations.

2 Responsibilities of the Land Registration Office:

a) Posting information in the mass media about the list of issued numbers (series numbers of certificates), numbers in the Certificate Issuance Book of certificates issued under the cases specified in point 1b above. The posting is carried out 3 times, each time with a 30-day interval;

b) In case there is an address of the land user, the owner of assets attached to the land, send a written notice to the land user, the owner of assets attached to the land to submit the issued certificate to adjust the land use purpose and land use term.

c) Send a written notice attached to the list of issued numbers (series numbers of the certificate), numbers in the Certificate Issuance Book of certificates specified in point 1b above to the Department of Justice, notary practice organizations in the locality, People's Committees of communes where the land is located, agencies, organizations, related parties (if any) to inform land users, property owners and related parties when carrying out transactions;

d) Performing revisions and updates into cadastral records, land databases; issuing new Certificates of land use rights, ownership of assets attached to land for cases where new issuance is required according to the provisions of land law or confirming changes in the issued certificate; issuing certificates to the grantor...

3. Land users and owners of assets attached to land submit the issued certificate attached to the application for registration of changes according to regulations on procedures for registration of land changes to the agency receiving the dossier and returning the results according to the regulations of the Provincial People's Committee after receiving the notice specified in 2 above.

In case of inheritance of land use rights, assets attached to land or cases where a contract, document of transfer, donation, capital contribution with land use rights, assets attached to land has been notarized and certified before the date of issuance of the notice stipulating point 2c mentioned above, additional documents and papers on the transfer of rights are submitted according to the provisions of civil law.

4. Investors and investors pay land use fees and land rents according to the provisions of law on land use fees and land rent collection and related laws.

5. Agencies receiving dossiers and returning implementation results:

a) Issuing a dossier receipt and appointment for returning results according to the forms prescribed by law on implementing administrative procedures according to the one-stop shop, one-stop inter-agency mechanism;

b) Transfer the dossier to the Land Registration Office.

6. Provincial People's Committees stipulate the order and administrative procedures for implementing the above regulations; in which clearly stipulate the responsibilities of agencies and competent persons in the steps of implementing the order and procedures, and the maximum time to implement the order and procedures, and the components of dossiers to be submitted.

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