THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT -------	SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom - Happiness ---------------
No. 02/2015/TT-BTNMT	Hanoi, January 27, 2015

 

CIRCULAR

DETAILING A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE No. 43/2014/NĐ-CP AND DECREE No. 44/2014/NĐ-CP DATED MAY 15, 2014

Pursuant to the Law on Land dated November 29, 2013;

Pursuant to the Government’s Decree No. 43/2014/NĐ-CP dated May 15, 2014 detailing the implementation of a number of articles of the Law on Land;

Pursuant to the Government’s Decree No. 44/2014/NĐ-CP dated May 15, 2014 regulating land price;

Pursuant to the Government’s Decree No. 21/2013/NĐ-CP dated March 04, 2013 defining functions, duties, authority and organizational structure of the Ministry of Natural Resources and Environment;

At the request of Director General of General Department of Land Management, Director General of the Department of Planning and Director General of the Department of Justice;

The Minister of Natural Resources and Environment promulgates the Circular detailing a number of articles of the Government’s Decree No. 43/2014/NĐ-CP and Decree No.44/2014/NĐ-CP dated May 15, 2014.

Chapter I

GENERAL PROVISIONS

Article 1. Governing scope

This Circular regulates management and use of riparian alluvial land, coastal alluvial land and coastal land with water surface; use of land in case of conversion, separation, consolidation, merger of enterprises; handling of a number of cases related to land allocation, land lease, conversion of land use right, land registration, issuance of land use right certificate, ownership to houses and land-linked properties, cadastral map, statistical reports, inventory of land, map of existing use of land and land price.

Article 2. Regulated entities

1. State management agencies, regulatory agencies for natural resources and environment at all levels, land registration offices, cadastral officers in communes, wards and towns.

2. Land users, persons having land allocated by the state, owners of land-linked properties and other relevant organizations, individuals.

Chapter II

MANAGEMENT AND USE OF RIPARIAN ALLUVIAL LAND, COASTAL ALLUVIAL LAND AND COASTAL LAND WITH WATER SURFACE

Article 3. Formulation and adjustment to land use planning, plans for riparian alluvial land, coastal alluvial land and coastal land with water surface

1. For localities with land use planning, plans not representing use of riparian alluvial land, coastal alluvial land and coastal land with water surface, People’s committees of central-affiliated provinces and cities (hereinafter referred to as People’s committees of provinces), People’s committees of provincial-affiliated districts, communes and cities (hereinafter referred to as People’s committees of districts) shall be responsible for running the check to make amendments and supplements to land use planning, plans.

2. Land use planning and plans within central-affiliated provinces and cities (hereinafter referred to as provincial level); within districts, communes and cities affiliated to coastal provinces (hereinafter referred to as district level) must represent use of coastal land with water surface according to the Law on Land.

Article 4. Allocation, leasing of riparian alluvial land, coastal alluvial land and coastal land with water surface

1. Riparian alluvial land, coastal alluvial land that are not yet used shall be allocated or leased out by People’s committees of competent authorities; coastal land with water surface that is not yet used shall be leased out by People’s committees of competent authorities and the regime of land use shall be applied in conformity with land use purpose as prescribed in the Law on Land.

2. Leasing of coastal land with water surface is instructed in Article 52 and Article 58 of the Law on Land, Articles 13, 14 of the Government's Decree No. 43/2014/NĐ-CP dated May 15, 2014 detailing the implementation of the Law on Land (hereinafter referred to as the Decree No. 43/2014/NĐ-CP.

3. People's committees of competent authorities shall decide to lease or expropriate coastal land with water surface as prescribed in Article 59 of the Law on Land.

Article 5. Lease term of riparian alluvial land, coastal alluvial land and coastal land with water surface

1. Lease term of riparian alluvial land, coastal alluvial land and coastal land with water surface shall be decided by competent state agencies based on the lesee’s demand for land use represented in the investment project, application form for land lease but ensure conformity with progress of socio-economic development planning, plans; local land use planning, plans, and relevant sector planning (if any) approved by competent state agencies.

2. Lease term as prescribed in Clause 1 of this Article shall not exceed 50 years. For projects of large capital with low ROI (return on investment), projects implemented on the administrative division facing socio-economic difficulties and requiring longer lease, lease term shall not exceed 70 years.

3. When lease term expires, any land user who needs extension of land use shall be put into consideration by the state but not exceed the lease term as prescribed in Clause 2 of this Article.

Article 6. Riparian alluvial land, coastal alluvial land and coastal land with water surface already used for agricultural purpose before July 01, 2014

1. Any household or individual that participates directly in agricultural production shall be permitted extended use of riparian alluvial land, coastal alluvial land and coastal land with water surface for the rest of the land allocation term with respect to land allocated under local land allocation plan according to the Government’s Decree No. 64/CP dated September 27, 1993 promulgating the Statute on allocation of agricultural land to households or individuals that are committed to long-term and stable use of land for agricultural production; Decree No. 02/CP dated January 15, 1994 promulgating the Statute on allocation of forestry land to households or individuals that are committed to long-term and stable use of land for forestry production; Decree No. 85/1999/NĐ-CP dated August 28, 1999 amending and supplementing a number of articles of the Statute on allocation of agricultural land to households or individuals that are committed to long-term and stable use of land for agricultural production, supplementing allocation of land for salt production to households or individuals that are committed to long-term and stable use of land; Decree No. 163/1999/NĐ-CP dated November 16, 1999 on allocation of land, leasing of forestry land to organizations, households or individuals for long-term and stable forestry production; Decree No. 181/2004/NĐ-CP dated October 29, 2004 on the implementation of the Law on Land.

When lease term expires, any land user who needs extension of land use shall be considered for allocation of land without payment of land levy.

2. Households or individuals that are currently using riparian alluvial land, coastal alluvial land and coastal land with water surface for agricultural purpose other than the cases as prescribed in Clause 1 of this Article must perform the following provisions:

To be permitted continued use of riparian alluvial land, coastal alluvial land and coastal land with water surface for the rest of land allocation term in case of allocation of land by the state;

When the land allocation term expires, any land user who needs extension of land use that conforms to land use planning, plans approved by competent state agencies shall be considered for continued lease;

b) To be permitted continued use of land for the rest of land use term in case riparian alluvial land, coastal alluvial land and coastal land with water surface originate from transfer, gift, or inheritance of land use right from the land of the state’s origin; to switch into lease of land since July 01, 2014 for the area beyond the limit of allocation of agricultural land.

3. Vietnamese organizations, households or individuals living abroad, foreign-invested enterprises that are leased riparian alluvial land, coastal alluvial land and coastal land with water surface by the state shall perform the following provisions:

To be permitted continued use of land for the remaining land lease term;

b) When the land lease term expires, any land user who needs extension of land use that conforms to land use planning, plans approved by competent state agencies and does not violate the Law on Land shall be considered for continued lease;

4. Organizations, households or individuals that are using riparian alluvial land, coastal alluvial land and coastal land with water surface originating from reclamation themselves without allocation or lease by the state must fulfill procedures for submission to competent state agencies for consideration for land lease.

Article 7. Documentation of management of coastal land with water surface

Formulation, making updates and adjustments to cadastral documentation of coastal land with water surface is instructed in the Ministry of Natural Resources and Environment’s Circular No. 24/2014/TT-BTNMT dated May 19, 2014 regulating cadastral documentation (hereinafter referred to as the Circular No. 24/2014/TT-BTNMT). Land registration office shall be responsible for formulating cadastral documentation of coastal land with water surface.

Chapter III

USE OF LAND IN CASE OF DIVISION, SEPARATION, MERGER, CONSOLIDATION AND CONVERSION OF AN ENTERPRISE

Article 8. Use of land in case of conversion of an enterprise

In case of conversion from limited liability companies into joint-stock company or vice versa; conversion from single member limited companies into limited liability companies from two members and over or vice versa, use of land shall be prescribed as follows:

1. Conversion of an enterprise without change of land use purpose:

a) In case a company in advance to conversion was allocated land without payment of land levy, or leased land with land rents paid once for the entire lease, allocated land with payment of land levy, received transfer of land use right with land levy, land rents already paid, amount of money paid for the transfer of land use right originating from state budget, the Service of Natural Resources and Environment shall make the submission to People’s committees of provinces for decision on allocation of land, leasing of land to the company after conversion according to the Law on Land.

Land price as foundations for collection of land levy, land rents shall be the land price decided by People’s committees of provinces at the time of allocation of land, leasing of land to the company after conversion;

b) In case a company in advance to conversion was leased land (by the state) with annual payment of land rents, or allocated land with payment of land levy, leased land with land rents paid once for the entire lease, received transfer of land use right with land levy, land rents already paid, with amount of money paid for the transfer of land use right not originating from state budget, such company after conversion shall be responsible for registering changes of land, land-linked properties according to the procedures prescribed in Article 85 of the Decree No. 43/2014/NĐ-CP; re-signing a land lease contract with the Service of Natural Resources and Environment in case of land lease without re-issuance of the decision on land lease.

Land price for calculation of land rents to be paid annually by the converted company (that wants to lease the land) shall be the land price previously decided for calculation of land rents for the company prior to conversion if the time of conversion falls within a five-year cycle with land rents being unchanged and shall be re-determined according to the Government’s Decree No. 46/2014/NĐ-CP dated May 15, 2014 after the end of such five-year cycle.

2. In case conversion of an enterprise takes place simultaneously with conversion of land use purpose, execute conversion of land use purpose as prescribed simultaneously with procedures for allocation of land, leasing of land, or procedures for registration of change of land, land-linked properties as prescribed in Clause 1 of this Article.

For conversion of land use purpose that requires permission of competent state agencies, the land price for calculation of land levy, land rents shall be the land price decided by People’s committees of provinces at the time the decision on conversion of land use purpose is issued by competent state agencies;

Article 9. Use of land in case of division, separation of an enterprise

In case an enterprise using land carries out division, separation according to the Law on Enterprises, use of land is instructed as follows:

1. Decision on division, separation of an enterprise must specify individual enterprises entitled to use the land, rights and obligations of individual enterprises for the use of land after division, separation;

In case division of land use rights among enterprises after division, separation results in division, separation of the land parcel, such division, separation must accord with land use planning, plans; detailed urban construction planning; rural residential area planning; new rural planning.

2. Division, separation of enterprises involving division of land use rights among enterprises without change of land use purpose shall be handled as follows:

a) In case a to-be-divided, separated company was allocated land (by the state) without payment of land levy, or leased land with land rents paid once for the entire lease, allocated land with payment of land levy, received transfer of land use right with land levy, land rents already paid, amount of money paid for transfer of land use right originating from state budget, the Service of Natural Resources and Environment shall make submission to People’s committees of provinces for decision on recovery of the land from the divided, separated companies for allocation, leasing of land to companies after division, separation according to the Law on Land.

Land price for calculation of land levy, land rents shall be the land price decided by People’s committees of provinces at the time of allocation of land, leasing of land to companies after division, separation;

b) In case a to-be-divided, separated company was leased land (by the state) with land rents paid annually, or allocated land with payment of land levy, leased land with land rents paid once for the entire lease, received transfer of land use right with land levy, land rents already paid, amount of money paid for the transfer of land use right not originating from state budget, the companies using the land after division, separation shall inherit rights and obligations of the divided, separated company for land use and shall be responsible for executing registration of changes of land, land-linked properties as prescribed in Article 85 of the Decree No. 43/2014/NĐ-CP; re-signing a land lease contract with the Service of Natural Resources and Environment in case of land lease without re-issuance of the decision on land lease.

Land price for calculation of land rents to be paid annually by companies after division, separation shall the land price determined for calculation of land rents for divided, separated companies if the time of division, separation falls within a five-year cycle with land rents being unchanged and shall be re-determined according to the Government’s Decree No. 46/2014/NĐ-CP dated May 15, 2014 after the end of such five-year cycle.

3. In case division, separation of an enterprise takes place simultaneously with conversion of land use purpose, execute conversion of land use purpose as prescribed simultaneously with procedures for recovery, allocation and leasing of land, registration for changes of land, land-linked properties as prescribed in Clause 2 of this Article.

For conversion of land use purpose that requires permission of competent state agencies, the land price for calculation of land levy, land rents shall be the land price decided by People’s committees of provinces at the time the decision on conversion of land use purpose is issued by competent state agencies;

Article 10. Use of land in case of consolidation, merger of an enterprise

1. In case a consolidated or merged company was allocated land without payment of land levy, or leased land with land rents paid once for the entire lease, allocated land with payment of land levy, received transfer of land use right with land levy, land rents already paid, amount of money paid for transfer of land use right originating from state budget, the Service of Natural Resources and Environment shall make the submission to People’s committees of provinces for decision on recovery of land from consolidated or merged company for allocation or leasing of land to consolidated or merging companies.

Land price for calculation of land levy, land rents shall be the land price decided by People’s committees of provinces at the time of allocation of land, leasing of land;

2. In case a consolidating or merged company was leased land (by the state) with land rents paid annually, or allocated land with payment of land levy, leased land with land rents paid once for the entire lease, received transfer of land use right with land levy, land rents already paid, amount of money paid for the transfer of land use right not originating from state budget, the consolidated or merging companies shall be responsible for registering changes of land, land-linked properties according to the procedures prescribed in Article 85 of the Decree No. 43/2014/NĐ-CP; re-signing a land lease contract with the Service of Natural Resources and Environment in case of land lease without re-issuance of the decision on land lease.

Land price for calculation of land rents to be paid annually by consolidated or merging companies shall be the land price determined for calculation of land rents for consolidating or merged companies if the time of consolidation or merging falls within a five-year cycle with land rents being unchanged and shall be re-determined according to the Government’s Decree No. 46/2014/NĐ-CP dated May 15, 2014 after the end of such five-year cycle.

3. In case consolidation or merging of an enterprise takes place simultaneously with conversion of land use purpose, execute conversion of land use purpose as prescribed simultaneously with procedures for recovery, allocation and leasing of land, registration for changes of land, land-linked properties as prescribed in Clauses 1, 2 of this Article.

For conversion of land use purpose that requires permission of competent state agencies, the land price for calculation of land levy, land rents shall be the land price decided by People’s committees of provinces at the time the decision on conversion of land use purpose is issued by competent state agencies;

Chapter IV

REGULATIONS ON HANDLING OF CASES CONCERNING ALLOCATION, LEASING OF LAND, CONVERSION OF LAND USE PURPOSE, LAND REGISTRATION, ISSUANCE OF CERTIFICATES OF LAND USE RIGHTS, OWNERSHIP OF HOUSES AND LAND-LINKED PROPERTIES, CADASTRAL MAPS, STATISTICAL REPORTS, LAND INVENTORY AND MAPS OF CURRENT LAND USE AND LAND PRICE

Article 11. Registration for conversion of land use purpose

1. Cases of conversion of land use purpose without application for permission of competent state agencies but registration for changes include:

a) Convert annual crop land into construction of facilities for breeding livestock, poultry, and other animals permitted by the law;

b) Convert inhabited land into non-agricultural land (not inhabited land);

2. Land users that need conversion of land use purpose must submit one set of documentation including:

a) Registration form for changes of land, land-linked properties according to Form No. 09/ĐK enclosed with the Circular No. 24/2014/TT-BTNMT;

b) Land use right certificate; Certificate of rights to land use, ownership of land, land-linked properties; Certificates of ownership of houses, rights to inhabited land use (hereinafter referred to as the certificates).

3. Sequence and procedures for registration for conversion of land use purpose without application for permission of competent state agencies as follows:

a) Land users submit documentation to the document receiving place as prescribed in Clauses 2, 3, 4, 5 of Article 60 of the Decree No. 43/2014/NĐ-CP;

b) Land registration office shall be responsible for conducting examination of documentation, field survey if necessary; giving confirmations on the registration form; giving confirmations of land use purpose on the certificates; making adjustments and updates on changes to cadastral documentation, land database (if any); handing the certificates to applicants or to People’s Committees of communes in case documentation is submitted to authorities at commune-level.

Article 12. Time for re-issuance of the certificates

In case re-issuance of Certificate of rights to land use, ownership of land and land-linked properties, land use right certificates, Certificates of ownership of houses and inhabited land use rights, certificates of ownership of construction works requires measurement and re-determination of area, size of land parcel, the time to fulfill procedures for re-issuance of the certificates shall be stipulated by People’s committees of provinces but shall not exceed total time for fulfilling procedures for re-issuance of the certificates and registration for changes as prescribed in Points i and p, Clause 2, Article 61 of the Decree No. 43/2014/NĐ-CP.

Article 13. Sequence, procedures for transferring value of land use rights as prescribed in Point b, Clause 1, Article 169 of the Law on Land and Article 39 of the Decree No. 43/2014/NĐ-CP

1. Land users must submit one set of documentation for the exercise of land users’ rights

In case of transferring value of land use right for part of a land parcel, the land registration office is requested to conduct measurement and partition the area of land that requires the exercise of land users’ rights before submission of documentation for the exercise of land users’ rights.

2. The land registration office shall be responsible for examining documentation and carrying out the following tasks if conditions for transfer of land use right value are satisfied:

a) Send cadastral information to tax agencies to determine financial obligations with respect to cases that require the exercise of financial obligations;

b) Confirm information on changes on the issued certificates as prescribed;

In case of issuance of Certificate of land use right, ownership of land and land-linked properties, formulate documentation submitted to competent agencies for issuance of the certificates to land users;

c) Make adjustments and updates on changes to cadastral documentation, land database and handing the certificates to land users;

3. Documentation for procedures as prescribed in Clause 1 of this Article includes

a) Deeds of transfer of investment capital as value of land use right according to the law provisions;

b) Cadastral measurements of land parcel in case of transfer of land use right value for a land parcel;

c) Original copy of issued certificates;

Article 14. Additional regulations on submission of documentation, procedures for land registration, issuance of certificates of rights to land use, ownership of houses and land-linked properties

1. Documentation to be submitted for registration for changes of land, land-linked properties with respect to households that transfer land use rights to private enterprises includes:

a) Registration form for changes of land, land-linked properties according to Form No. 09/ĐK enclosed with the Circular No. 24/2014/TT-BTNMT;

c) Original copy of issued certificates;

c) Written agreement (authenticated or certified as true copy) made by members of the households as land owners on transferring land use right of households to enterprises according to the law provisions.

2. Documentation to be submitted for application for re-issuance of the certificates to residential community in case of loss is instructed in the same way as re-issuance of the certificates to households and individuals in case of loss as prescribed in Clause 2, Article 10 of the Circular No. 24/2014/TT-BTNMT.

3. In case of division, separation, consolidation, merger and conversion of an enterprise, persons who are responsible for submitting registration documentation for changes of land, land-linked properties shall be the persons who use the land after division, separation, consolidation, and merger.

4. For land use rights registered with the land use right registration office before July 01, 2014, effective date of the registration shall be the earliest recorded date shown in a receipt of eligible documentation, or in cadastral books or land change monitoring books.

5. Any person who has his/her name on the certificates or is authorized as prescribed in Clause 1, Article of the Decree No. 43/2014/NĐ-CP shall be permitted to perform signing the contract, written transaction for land use rights, ownership of land-linked properties only if all members of the household using the land agree in writing and such agreement must be authenticated or certified as true copy according to the law provisions.

6. In case the certificates are already printed, written or signed by competent agencies before July 01, 2014 and land users are permitted the debit or exemption from financial obligations as prescribed, the land registration office shall be responsible for representing information about the debit, exemption from financial obligations on the certificates as prescribed in Article 13 of the Ministry of Natural Resources and Environment’s Circular No. 23/2014/TT-BTNMT dated May 19, 2014 (hereinafter referred to as the Circular No. 23/2014/TT-BTNMT).

Article 15. Papers concerning land use rights issued to land users by competent agencies of the former regime

Papers concerning land use rights issued by competent agencies of the former regime to land users as prescribed in Point e, Clause 1, Article 100 of the Law on Land include:

1. Real estate ownership

2. The deeds of real estate sale (including houses and inhabited land) with confirmations from the former regime;

3. The deeds of purchase, offering as gifts, change of houses, inheritance of land-linked houses with confirmations from competent agencies of the former regime.

4. Testament or written agreement on division of inheritance of houses confirmed by the former regime;

5. Housing construction permits or architecture legalizing permits issued by the former regime;

6. Judgement made by the Court of the former regime that came into force;

7. Other papers proving legal existence of houses, land recognized by People’s committees of provinces;

Article 16. Re-issuance for the certificates’ lost page

In case an additional page to the certificate is lost and land users or owners of land-linked properties need re-issuance, the re-issuance is instructed in Article 77 of the Decree No. 43/2014/NĐ-CP; land registration office notes in the first line of the re-issued additional page that “This additional page shall replace the additional page No...(Ordinal number of the lost additional page).

Article 17. Determination of land use term

1. In case a domestic organization that is using the land as prescribed in Clause 2, Article 25 of the Decree No. 43/2014/NĐ-CP without any paper concerning allocation of land, leasing of land, land use rights as prescribed in Article 100 of Law on Land and Article 18 of the Decree No. 43/2014/NĐ-CP, land use term shall be determined according to the provisions set out in Article 26 of the Law on Land and calculated from the date of issuance of the certificates.

2. Land allocation, lease term in case of land use right auction shall be calculated from effective date of the decision on recognition of winning result for land use right auction.

Article 18. Supplements to Point 1.7, section 1, Part I of the Circular No. 83/2007/TT-BTC as follows:

1. Supplements and amendments made to Point b, Clause 1, Article 19 of the Circular No. 23/2014/TT-BTNMT are as follows:

b) In case corrections are made to the issued certificates by competent agencies as prescribed in Article 105 of the Law on Land and Article 37 of the Decree No. 43/2014/NĐ-CP. In case confirmations on supplements of ownership of land-linked properties are made to the issued certificates there are corrections made to the issued certificates by competent agencies as prescribed in Article 37 of the Decree No. 43/2014/NĐ-CP;

2. Supplements and amendments made to Clause 5, Article 24 of the Circular No. 23/2014/TT-BTNMT are as follows:

“5. Issuance of the certificates in case of ultra vires land allocation from July 01, 2004 to before July 01, 2014 as prescribed in Article 23 of the Decree No. 43/2014/NĐ-CP is handled as follows:

Clarify and demand accountability of those who are involved in ultra vires land allocation as prescribed;

b) Carry out considerations and make decision on each specific case and issue the certificates to only those who have used the land in a stable way without dispute, in conformity with land use planning, detailed urban construction planning, rural residential planning, or new rural construction planning approved by competent state agencies and must perform financial obligations according to the law provisions; in case of allocation of land for housing, issue the certificates to only households and individuals that have no inhabited land or house in the administrative division for occupation.”

Article 19. Supplementing and amending provisions set out in Circular No. 24/2014/TT-BTNMT

Supplements and amendments made to the Circular No. 24/2014/TT-BTNMT are as follows:

1. Supplements are made to Clause 6, Article 9 as follows:

“6. Documentation of registration for changes of land use, land-linked properties resulting from changes of information about persons who are issued the certificates (change of name or legal papers, records, address...); reduction of land area due to natural landslide, changes resulting from re-determination of inhabited land within a land parcel with garden, pond and houses thereon; changes regarding restriction of land use right; financial obligations, and changes of land-linked properties in comparison with registration information for issuance of the certificates including:"

2. Supplements made to Clauses 5 and 6, Article 11 of the Circular No. 24/2014/TT-BTNMT are as follows:

“5. In case the land registration office is equipped with a scanner, submission of registration documentation for issuance of Certificate of rights to use land, ownership of land and properties on land is instructed as follows:

a) Persons who perform registration procedures for first issuance of the certificates should present original papers of land use right, ownership of land-linked properties as prescribed in Article 100 of the Law on Land, and Articles 18, 31, 32, 33, 34 of the Decree No. 43/2014/NĐ-CP (if any) for scanning in the land registration office.

Expenses for scanning such papers shall be paid by persons performing registration procedures for issuance of the certificates according to the limit decided by People’s committees of provinces after approval of People’s Council of the same level;

b) The land registration office shall affix a seal “Certificates Issued” onto original papers of land use right, ownership of land-linked properties and return to applicants upon issuance of the certificates.

In case papers of land use right, ownership of land-linked properties remain valid for issuance of the certificates (e.g. papers of inheritance for multiple people with some of them granted the certificates and some still not granted), the land registration office must affix the seal “Certificates issued to ....(name of land user, owner of land-linked properties)’ for every issuance of certificates; When papers of land use right, ownership of land-linked properties are no longer valid for issuance of the certificates (certificates have been already granted to all land users, owners of land-linked properties who inherit land use rights represented on such papers), the land registration office shall affix the seal "Certificates Issued”.

6. As of January 01, 2016, submission of registration documentation for issuance of Certificate of rights to use land, ownership of houses and land-linked properties shall be instructed in conformity with the manner as prescribed in Clause 5 of this Article”.

3. Phrases “Applicant” and “Recipient of Result” shall be replaced with “Recipient of Documentation” and “Respondent” respectively at signature part of Copy 2, Form 02/ĐK under Appendix 01 enclosed with the Circular No. 24/2014/TT-BTNMT.

Article 20. Supplementing and amending provisions set out in Circular No. 25/2014/TT-BTNMT

Supplements and amendments made to a number of articles of the Circular No. 25/2014/TT-BTNMT regarding cadastral map are as follows:

1. Phrase “Area with M_t ≤ 1” as prescribed in Point 1.5, Clause 1, Article 6 is replaced with "Area with M_t < 5”.

2. Amendments made to Clause 2, Article 20 as follows:

“2. Information contained in land inventory records includes ordinal number of cadastral map, cadastral drawing; ordinal number of land parcel; land occupations without constituting a land parcel; name of entities using and managing land; codes of entities using and managing land; land area; land type (including type of land by status or by legal documents about land use right).

3. Amendments made to Point 7.1, Clause 7, Article 22 as follows:

“7.1. Cadastral drawings (of land parcel) used by land registration office, branch of land registration office, or land use right registration office (hereinafter referred to as the land registration office) for registration for issuance of the certificates must bear signatures of persons conducting measurement, investigation and signature of approval of director of the land registration office in the position according to Form as prescribed in Point 4, Section III, Appendix 01 enclosed herewith."

4. Amendments made to Point d, Clause 3.2, Section I of Appendix 01 as follows:

“d) Represented as red, color code = 3, Red =22.5, Green =0, Blue=0 for boundaries of land parcel under planning.”

5. Phrase “Coordinates and length of land parcel side” at Section 12 of the Appendix 12 is replaced with “Length of land parcel side”.

Article 21. Supplements and amendments made provisions set out in the Circular No. 28/2014/TT-BTNMT

Supplements and amendments made to a number of articles of the Circular No. 28/2014/TT-BTNMT dated June 02, 2014 regulating statistical reports, inventory of land and formulation of land use status map as follows:

1. Amendments and supplements made to Point c, Clause 2, Article 19 as follows:

“c) Boundaries of zoned land as delineated on the map of investigation and inventory must describe exactly the status determined during delineation, no summarization or generalization to ensure most accurate representation of positions and area of the land according to results of field survey.

Zoned land as delineated on the map of investigation and inventory must describe such elements as ordinal number of zoned land; codes of land types; codes of entities using or managing land in the following manners:

Codes of land types	Ordinal number of zoned land
Codes of entities using or managing land	Area of zoned land

* In case land zoning has primary and secondary purposes, the former must be represented first and the latter represented in brackets:

Codes of primary type (secondary type)	Ordinal number of zoned land
Codes of entities using or managing land	Area of zoned land

* In case land zoning has multiple use purposes with area for each specific purpose being determined:

Codes of land type 1 (area of land type 1); Codes of land type 2 (area of land type 2)	Ordinal number of zoned land
Codes of entities using or managing land	Area of zoned land

Codes of land types, types of entities using and managing land as prescribed in Appendix 04 enclosed herewith;

Ordinal number of zoned land is represented in Arabic numerals from 01 all the way throughout the entire commune, order of numbering from up down, left to right and in a zic zac pattern. Land occupations without constituting a land parcel shall be zoned according to administrative division lines and numbered in ordinal number as land parcel;”

2. Amendments made to Point d, Clause 4, Article 23 as follows:

“d) Time for submitting statistical reports, inventory of land for national defense and security to People’s committees of provinces is the same as the time for sending statistical reports, inventory of land to People’s Committees of communes as prescribed in Point a, Clause 2, Article 5 and Point a, Clause 2, Article 6 hereof;”

3. Amendments made to Clause 3, Article 24 as follows:

“3. Results of inspection as prescribed in Points b, c, d and dd, Clause 2 of this Article must be made into a report as prescribed in Clause 1 of this Article.”

4. Amendments made to Point c, Clause 2, Article 25 as follows:

“c) The land registration office or provincial land use right registration office (for administrative divisions where the land registration office is not yet established) shall inspect results (commune level) before receiving”.

5. Amendments made to Clause 3, Article 25 as follows:

“3. Results of inspection, examination and verification as prescribed in Points b, c, d and dd, Clause 2 of this Article must be made into a report as prescribed in Clause 1 of this Article.”

6. Amendments made to Point 1.1.1, Appendix 01 as follows:

“Annual crop land is the land used for growing crops with a cycle of harvest not exceeding one (01) year including land used for growing annual crops for less than five years (root re-used for next cultivation), irregularly cultivated land. Annual crop land includes land for growing rice and other annual plants.”

7. Amendments made to Point 1.1.2, Appendix 01 as follows:

“Perennial land means the land used for growing perennial plants.

Kinds of perennial plants include:

- Perennial industrial plants are the perennial plants that yield products other than wood and used as raw materials for industrial production or usable only if processed such as tea, coffee, rubber, pepper, cashew, cocoa, coconuts...;

- Perennial fruit trees are the perennial plants that yield products for fresh consumption or in combination with processing (including bananas);

- Mixed garden means a garden where perennial plants and annual plants are grown together without being recognized as inhabited land;

- Other perennial plants other than perennial industrial plants and fruit trees are mainly plants that yield wood, shades, landscape beauty in urban or rural residential areas.

In case perennial land is combined with aquaculture, trading and services, in addition to perennial land use purpose, other purposes such as aquaculture, production and trading (non-agricultural) must be inventoried.”

8. Amendments made to Point 2.1.2, Appendix 01 as follows:

“Urban land means the inhabited land within administrative division of wards, towns including inhabited land in new urban areas implemented under the development planning for districts, cities and communes but currently still under management of commune-level authorities”

9. Amendments made to Point 2.2.4.1, Appendix 01 as follows:

“Land for construction of head offices for public service units is the land for construction of head office or representative offices of public service units affiliated to regulatory agencies, political organizations, socio-political organizations, socio-political – occupational organizations; head offices of social organizations, socio-professional organizations (except cultural, medical, education and training, sporting, scientific and technological, social service establishments and facilities).”

Article 22. Supplements and amendments made provisions set out in the Circular No. 36/2014/TT-BTNMT

Supplements and amendments made to Clause 1, Article 28 of the Minister of Natural Resources and Environment’s Circular No. 36/2014/TT-BTNMT detailing method of land price determination; formulation, adjustments to land price; determination of specific land price and consultancy on land pricing as follows:

"1. Based on annual draft land-use planning (district level), state-owned enterprises equitization plans, the Service of Natural Resources and Environment shall carry out formulation of plans for determination of specific land prices for the following year and make the submission to People’s committees of provinces along with annual land use plans (commune level); selection of organization performing land price consultancy function to implement plans for determination of specific land prices must be completed before March 31 annually.”

Article 23. Supplementing and amending content of economic and technical norms in statistical reports, inventory of land and mapping of land use status

Supplements and amendments made a number of articles of the economic and technical norms in statistical reports, inventory of land and mapping of land use status enclosed with the Minister of Natural Resources and Environment’s Circular No. 42/2014/TT-BTNMT dated July 29, 2014 are as follows:

1. Phrase “lowland commune with an area from 1,000 ha and under” is replaced with “lowland commune with an area of 1,000 ha” at bottom of Table 1, Clause 2, Section I, Chapter I, Part II; at bottom of Table 8, Point 2.2, Clause 2, Section I, Chapter II, Part II, and at the bottom of Table 30, Clause 3, Section I, Chapter I, Part III.

2. Amendments to Table 2: coefficient of area scale at commune level (K_dtx) as prescribed in Clause 2, Section 1, Chapter I, Part II as follows:

“Table of coefficient of commune level area scale (K_dtx)

Table 2

No.	Natural area (ha)	Coefficient (Kdtx)	Specific coefficient determined by interpolation formula
1	≤ 100 - 1,000	0.5 - 1.00	Coefficient of the commune to be calculated = 0.5+((1.0-0.5)/(1,000- 100))x(area of the commune to be calculated -100)
2	> 1,000 - 2,000	1.01 - 1.10	Coefficient of the commune to be calculated = 1.01+((1.1-1.01)/(2,000- 1,000))x(area of the commune to be calculated -1,000)
3	> 2,000 - 5,000	1.11 - 1.20	Coefficient of commune to be calculated = 1.11+((1.2-1.11)/(5,000- 2,000))x(area of commune to be calculated -2000)
4	> 5,000 - 10,000	1.21 - 1.30	Coefficient of commune to be calculated = 1.21+((1.3-1.21)/(10,000- 5,000))x(area of the commune to be calculated -5,000)
5	> 10,000 - 150,000	1.31 - 1.40	Coefficient of commune to be calculated = 1.31+((1.4-1.31)/(150,000- 10,000))x(area of the commune to be calculated -10,000)

3. Phrase “district having from 15 commune-level units and under” is replaced with “having 15 commune-level units” at the bottom of Table 4, Clause 2, Section II, Chapter I, Part II; Tables 13 and 14, Clause 2, Section II, Chapter II, Part II and Table 33, Clause 3, Section II, Chapter I, Part III.

4. Phrase “province having from 10 district-level units and under” is replaced with “having 10 district-level units” at the bottom of Table 5, Clause 2, Section III, Chapter I, Part II; at the bottom of Tables 19 and 20, Clause 2, Section III, Chapter II, Part II and at the bottom of Table 36, Clause 3, Section III, Chapter I, Part III.

5. Amendments to Table 10 (Coefficient of commune-level map ratio (K_tlx)) at the bottom of Table 9 prescribed in Clause 2, Section I, Chapter II, Part II as follows:

Table of coefficient of commune-level map ratio (K_tlx):

Table 10

No.	Map ratio	Natural area (ha)	Ktlx	Specific coefficient (Ktlx) determined by interpolation formula
1	1/1000	≤ 100	1.00	Coefficient of commune to be calculated = 1.0
		> 100 - 120	1.01 - 1.15	Coefficient Ktlx of commune to be calculated = 1.01+((1.15-1.01)/(120-100))x(area of the commune to be calculated -100)
2	1/2000	> 120 - 300	0.95 - 1.00	Ktlx of commune to be calculated = 0.95+((1.0-0.95)/(300-120))x(area of the commune to be calculated -120)
		> 300 - 400	1.01 - 1.15	Ktlx of commune to be calculated = 1.01+((1.15-1.01)/(400-300))x(area of the commune to be calculated -300)
		> 400 - 500	1.16 - 1.25	Ktlx of commune to be calculated = 1.16+((1.25-1.16)/(500-400))x(area of the commune to be calculated -400)
3	1/5000	> 500 - 1,000	0.95 - 1.00	Ktlx of commune to be calculated = 0.95+((1.0-0.95)/(1,000-500))x(area of the commune to be calculated -500)
		> 1,000 - 2,000	1.01 - 1.15	Ktlx of commune to be calculated = 1.01+((1.15-1.01)/(2,000-1,000))x(area of the commune to be calculated -1,000)
		> 2,000 - 3,000	1.16 - 1.25	Ktlx of commune to be calculated = 1.16+((1.25-1.16)/(3,000-2,000))x(area of the commune to be calculated -2,000)
4	1/10000	> 3,000 - 5,000	0.95 - 1.00	Ktlx of commune to be calculated = 0.95+((1.0-0.95)/(5,000-3,000))x(area of the commune to be calculated -3,000)
		> 5,000 - 20,000	1.01 - 1.15	Ktlx of commune to be calculated = 1.01+((1.15-1.01)/(20,000-5,000))x(area of the commune to be calculated -5,000)
		> 20,000 - 50,000	1.16 - 1.25	Ktlx of commune to be calculated = 1.16+((1.25-1.16)/(50,000-20,000))x(area of the commune to be calculated -20,000)
		> 50,000 - 150,000	1.26 - 1.35	Ktlx of commune to be calculated = 1.26+((1.35-1.26)/(150,000-50,000))x(area of the commune to be calculated -50,000)

6. Amendments to Table 15 (Coefficient of district-level map ratio (K_tlh)), and Table 16 (Coefficient of number of commune-level units affiliated to district (K_sx) at the bottom of Table 14 prescribed in Clause 2, Section II, Chapter II, Part II as follows:

Table of coefficient of district-level map ratio (K_tlh):

Table 15

No.	Map ratio	Natural area (ha)	Ktlh	Specific coefficient (Ktlh) determined by interpolation formula
1	1/5000	≤ 2,000	1.00	Ktlh of district to be calculated = 1.0
		> 2,000 - 3,000	1.01 - 1.15	Ktlh of district to be calculated = 1.01+((1.15- 1.01)/(3,000-2,000))x(area of district to be calculated -2,000)
2	1/10000	> 3,000 - 7,000	0.95 - 1.00	Ktlh of district to be calculated = 0.95+((1.0- 0.95)/(7,000-3,000))x(area of district to be calculated -3,000)
		> 7,000 - 10,000	1.01 - 1.15	Ktlh of district to be calculated = 1.01+((1.15- 1.01)/(10,000-7,000))x(area of district to be calculated -7,000)
		> 10,000 - 12,000	1.16 - 1.25	Ktlh of district to be calculated = 1.16+((1.25- 1.16)/(12,000-10,000))x(area of district to be calculated -10,000)
3	1/25000	> 12,000 - 20,000	0.95 - 1.00	Ktlh of district to be calculated = 0.95+((1.0- 0.95)/(20,000-12,000))x(area of district to be calculated -12,000)
		> 20,000 - 50,000	1.01 - 1.15	Ktlh of district to be calculated = 1.01+((1.15- 1.01)/(50,000-20,000))x(area of district to be calculated -20,000)
		> 50,000 - 100,000	1.16 - 1.25	Ktlh of district to be calculated = 1.16+((1.25- 1.16)/(100,000-50,000))x(area of district to be calculated -50,000)
		> 100,000 - 350,000	1.26 - 1.35	Ktlh of district to be calculated = 1.26+((1.35- 1.26)/(350,000-100,000))x(area of district to be calculated -100,000)

Table of coefficient of number of commune-level units affiliated to districts (K_sx):

Table 16

No.	Number of commune-level units affiliated to districts	Ksx	Specific coefficient (Ksx) determined by interpolation formula
1	15	1.00	Ksx of district to be calculated = 1.0; In case number of district-affiliated communes is less than 15, use formula = 1+(0.04x(Number of district-affiliated communes to be calculated -15))
2	16 - 20	1.01 - 1.06	Ksxof district-affiliated communes to be calculated = 1.01+((1.06- 1.01)/(20-16))x(area of district-affiliated communes to be calculated -20,000)
3	21 - 30	1.07 - 1.11	Ksxof district-affiliated communes to be calculated = 1.07+((1.1-1.07)/(30- 21))x(area of district-affiliated communes to be calculated -21)
4	31 - 40	1.12 - 1.15	Ksxof district to be calculated = 1.12+((1.15-1.12)/(40-31))x(area of district-affiliated communes to be calculated -31)
5	41 - 50	1.16 - 1.18	Ksxof district to be calculated = 1.16+((1.18-1.16)/(50- 41))x(area of district-affiliated communes to be calculated -41)

7. Amendments to Table 21 (Coefficient of province-level map ratio (K_tlt), and Table 22 (Coefficient of number of district-level units affiliated to provinces (K_sh) at the bottom of Table 20 prescribed in Clause 2, Section III, Chapter II, Part II as follows:

Table of coefficient of province-level map ratio (K_tlt):

Table 21

No.	Map ratio	Natural area (ha)	Ktlt	Specific coefficient (Ktlt) determined by interpolation formula
1	1/25000	≤ 50,000	1.00	Ktlt of province to be calculated = 1.0
		> 50,000 - 100,000	1.01 - 1.15	Ktlt of district to be calculated = 1.01+((1.15- 1.01)/(100,000-50,000))x(area of district to be calculated -10,000)
2	1/50000	> 100,000 - 200,000	0.95 - 1.00	Ktlt of district to be calculated = 0.95+((1.0- 0.95)/(200,000-100,000))x(area of district to be calculated -10,000)
		> 200,000 - 250,000	1.01 - 1.10	Ktlt of province to be calculated = 1.01+((1.1- 1.01)/(250,000-200,000))x(area of province to be calculated -200,000)
		> 250,000 - 350,000	1.11 - 1.25	Ktlt of province to be calculated = 1.11+((1.25- 1.11)/(350,000-250,000))x(area of province to be calculated -250,000)
3	1/100000	> 350,000 - 500,000	0.95 - 1.00	Ktlt of province to be calculated = 0.95+((1.0- 0.95)/(500,000-350,000))x(area of province to be calculated -350,000)
		> 500,000 - 800,000	1.01 - 1.15	Ktlt of province to be calculated = 0.01+((1.15- 0.01)/(800,000-500,000))x(area of province to be calculated -500,000)
		> 800,000 - 1,200,000	1.16 - 1.25	Ktlt of province to be calculated = 1.16+((1.25- 1.16)/(1,200,000-800,000))x(area of province to be calculated -800,000)
		> 1,200,000 - 1,600,000	1.26 - 1.35	Ktlt of province to be calculated = 1.26+((1.35- 1.26)/(1,600,000-1,200,000))x(area of province to be calculated -350,000)

Table of coefficient of number of commune-level units affiliated to districts (K_sh):

Table 22

No.	Number of district-level units affiliated to provinces	Ksh	Specific coefficient (Ksh) determined by interpolation formula
1	10	1.00	Ksh of province to be calculated = 1.0; In case number of provincial-affiliated districts is less than 10, use formula = 1+(0.04x(Number of provincial-affiliated districts -10))
2	11 - 15	1.01 - 1.06	Ksh of province to be calculated = 1.01+((1.06-1.01)/(15- 11))x(number of provincial-affiliated districts to be calculated -11)
3	16 - 20	1.07 - 1.11	Ksh of province to be calculated = 1.07+((1.11-1.07)/(20- 16))x(number of provincial-affiliated districts to be calculated -16)
4	21 - 30	1.12 - 1.15	Ksh of province to be calculated = 1.12+((1.15-1.12)/(30- 21))x(number of provincial-affiliated districts to be calculated -21)
5	31 - 50	1.16 - 1.18	Ksh of province to be calculated = 1.16+((1.18-1.16)/(50- 31))x(number of provincial-affiliated districts to be calculated -31)

8. Phrase “checking results of land inventory” at Point 1.2, Clause 1 and Point 2.1, Clause 2 of Section II, Chapter I, Part II; Point 1.2, Clause 1, Point 2.1, Clause 2 of Section III, Chapter I, Part II; Point 1.2, Clause 1 and Point 2.1, Clause 2 of Section IV, Chapter I, Part II is replaced with “auditing documentation of land inventory results”.

9. Phrase “examination and verification of results of land inventory” at Point 1.2, Clause 1 and Point 2.2, Clause 2 of Section II, Chapter II, Part II; Point 1.2, Clause 1, Point 2.2, Clause 2 of Section III, Chapter II, Part II; Point 1.2, Clause 1 and Point 2.2, Clause 2 of Section IV, Chapter II, Part II is replaced with “auditing documentation of land inventory results”.

10. Amendments and supplements to Table 45, Point 2.3, Clause 2, Section I, Chapter II, Part III as follows:

Notes: Norms of equipment and instrument above are calculated for an average commune (lowland commune having an area of 1,000 ha); when calculating norms for each specific commune, apply corresponding formula for norms of tech labor “Investigation, Zoning and Mapping Inventory Investigation Results” under the Section “Inventory of Land and Mapping Land Use Status at Commune Level” with adjustments made to coefficient of commune-level area scale (K_dtx) as prescribed in Table 2 and coefficient of regional adjustment (K_kv) as prescribed in Table 3, Clause 2, Section I, Chapter I.

11. Amendments and supplements to bottom part of Table 48, Point 3.3, Clause 3, Section I, Chapter II, Part III as follows:

Notes: Norms of equipment, instrument above are calculated for an average commune (mapping land use status at ratio 1:1,000 in proportion to area scale less than or equal to 100 ha; ratio 1:2,000 in proportion to area scale equal to 300 ha; ratio 1:5,000 in proportion to area scale equal to 1,000 ha; ratio 1/10,000 in proportion to area scale equal to 5,000 ha); when calculating norms for each specific commune, apply corresponding formula for norms of tech labor "Mapping Land Use Status" under the Section “Inventory of Land and Mapping Land Use Status at Commune Level” with adjustments made to coefficient of commune-level map ratio (K_dtx) as prescribed in Table 10, Clause 2, Section I, Chapter II, Part II.

12. Amendments and supplements to bottom part of Table 57, Point 2.3, Clause 2, Section II, Chapter II, Part III as follows:

“Notes: Norms of equipment and instrument above are calculated for an average district having 15 commune-level administrative units; when calculating norms for each specific district, apply corresponding formula for norms of tech labor “Receiving and auditing documentation of land inventory results; compilation of statistical figures about land area; analysis and assessment of current conditions and changes of land use” under the Section “Inventory of Land and Mapping Land Use Status at District Level” with adjustments made according to formula M_H = M_tbh x [1 + 0.04 x (K_slx - 15)].

13. Amendments and supplements to bottom part of Table 60, Point 3.3, Clause 3, Section II, Chapter II, Part III as follows:

“Notes: Norms of equipment, instrument above are calculated for an average district having 15 commune-level administrative units (Mapping land use status at ratio 1/5,000 with area scale less than or equal to 2,000 ha; ratio 1/10,000 with area scale equal to 7,000 ha; ratio 1/25,000 with area scale equal to 20,000 ha); when calculating norms for each specific district, apply corresponding formula for norms of tech labor “Mapping Land Use Status at District Level” under the section “Inventory of Land and Mapping Land Use Status at District Level” with adjustments made to coefficient of district-level map ratio (K_tlh) as prescribed in Table 15 and coefficient of number of commune-level units affiliated to districts (K_sx) in Table 16, Clause 2, Section II, Chapter II, Part II.

14. Loss rate for equipment in the list “Computer equipment” at “Norms” column of Table 65, Point 1.2, Clause 1, Section III, Chapter II, Part III is corrected as “0.01” from “0.00”.

15. Amendments and supplements to bottom part of Table 69, Point 2.3, Clause 2, Section II, Chapter II, Part III as follows:

“Notes: Norms of equipment and instrument above are calculated for an average province having 10 district-level administrative units; when calculating norms for each specific province, apply corresponding formula for norms of tech labor “Receiving and auditing documentation of land inventory results; compilation of statistical figures about land area; analysis and assessment of current conditions and changes of land use” under the Section “Inventory of Land and Mapping Land Use Status at District Level” with adjustments made according to formula M_T = M_tbt x [1 + 0.04 x (K_slh - 10)].

16. Amendments to bottom part of Table 72, Clause 3, Section II, Chapter II, Part III as follows:

“Notes: Norms of equipment, instrument above are calculated for an average province having 10 district-level administrative units (Ratio 1/25,000 with area scale less than or equal to 50,000 ha; ratio 1/50,000 with area scale equal to 20,000 ha; ratio 1/100,000 with area scale equal to 500,000 ha); when calculating norms for each specific province, apply corresponding formula for norms of tech labor “Mapping Land Use Status at District Level” under the section “Inventory of Land and Mapping Land Use Status at District Level” with adjustments made to coefficient of province-level map ratio (K_tlt), Table 21 and coefficient of number of district-level units affiliated to provinces (K_sh) in Table 22, Clause 2, Section II, Chapter II, Part II.

Chapter V

IMPLEMENTARY PROVISIONS

Article 24. Effect

1. This Circular takes effect since March 13, 2015.

2. This Circular replaces:

The Minister of Natural Resources and Environment’s Circular No. 01/2005/TT-BTNMT dated April 13, 2005 instructing the implementation of a number of articles of the Government’s Decree No. 181/2004/NĐ-CP dated October 29, 2004 on the implementation of the Law on Land;

b) The Minister of Natural Resources and Environment’s Circular No. 06/2007/TT-BTNMT dated June 15, 2007 instructing the implementation of a number of articles of the Government’s Decree No. 84/2007/NĐ-CP dated May 25, 2007 regulating supplements to issuance of land use right certificate, land expropriation, the exercise of land use rights, sequence and procedures for compensation, supports and relocation upon land expropriation by the state and handling of complaints on land;

c) The Minister of Natural Resources and Environment’s Circular No. 09/2013/TT-BTNMT dated May 28, 2013 regulating management and use of riparian alluvial land, coastal alluvial land and coastal land with water surface

Article 25. Transitional handling of some cases related to allocation of land, leasing of land, permission for conversion of land use purpose

1. Organizations allocated land without payment of land levy for construction of cemeteries according to the law provisions before July 01, 2014 shall be permitted continued use of land without conversion into land allocation with payment of land levy.

2. Any investor that has received transfer of land use right and conversion of land use purpose according to the law for the implementation of investment projects before July 01, 2014 and adopted land allocation with payment of land levy shall be permitted continued use of land for the remaining land use term without conversion into land lease. When the land use term expires and if competent state agencies permit extension, the investor must perform conversion into land lease.

3. In case economic organizations are permitted continued use of land as prescribed in Clause 4, Article 60 of the Law on Land in 2013, the land registration office shall make adjustments to land use term in the cadastral documentation for the rest of the term of the approved project.

Article 26. Implementation

1. General Department of Land Administration shall be responsible for inspecting and speeding up the execution of this Circular.

2. People’s committees of central-affiliated cities and provinces shall be responsible for instructing the execution of this Circular in localities, checking and annulling any provisions in contrary to this Circular.

3. The Service of Natural Resources and Environment shall be responsible for supporting People’s committees of central-affiliated cities and provinces in organizing execution of this Circular in localities.

4. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Natural Resources and Environment for consideration and handling. /.

 

PP THE MINISTER Tran Hong Ha