Article 18 of Decree 101/2024/ND-CP (amended and supplemented in Decrees 226/2025/ND-CP and Decree 49/2026/ND-CP) clearly states a number of specific regulations on land registration and assets attached to land as follows:
(1) Contents of land registration, assets attached to land for the first time include:
- Information about land users, owners of assets attached to land, people allocated land for management including names, personal papers, legal entities, addresses of land users, owners of assets attached to land, people allocated land for management;
- Information about the land plot including the land plot number;
- Requirements for registration of land use rights, assets attached to land or land management rights or issuance of Certificates of land use rights, ownership of assets attached to land for land plots, assets attached to land;
- Other requirements of land users, owners of assets attached to land, and people to whom land is allocated for management in accordance with the provisions of land law (if any).
(2) Contents of registration of land and asset changes attached to land include:
- Information about land users, owners of assets attached to land, people allocated land for management including names, personal papers, legal entities, addresses of land users, owners of assets attached to land, people allocated land for management;
- Information about the land plot including the land plot number;
- Information on the content of changes specified in Clause 1, Article 133 of the 2024 Land Law and reasons for changes;
- Other requirements of land users, owners of assets attached to land in accordance with the provisions of land law (if any).
(3) Land users, owners of assets attached to land, people who are allocated land for management, people who receive land use rights transfer, ownership of assets attached to land according to the provisions of law directly carry out the registration of land and assets attached to land or carry out the registration through a representative according to the provisions of law (hereinafter referred to as the registration requester).
(4) In case of issuing Certificates of land use rights and ownership of assets attached to land to organizations currently using land specified in Clause 1 and Clause 2, Article 142 of the 2024 Land Law where land use rights and assets attached to land are public assets according to the provisions of law on management and use of public assets, the issuance of Certificates of land use rights and ownership of assets attached to land shall be carried out in accordance with the provisions of land law without waiting for the reorganization and handling of public assets.
(5) In case the applicant has the need to carry out simultaneously multiple procedures for land registration and assets attached to land, the procedure handling agencies are responsible for interlinking with competent agencies to resolve them.
(6) In case of using land to implement investment projects through agreement on receiving land use rights according to the provisions of Article 127 of the 2024 Land Law, the investor is granted a Certificate for the land area that has been transferred or after completing the transfer of land use rights for the entire project, the Certificate is issued simultaneously with land procedures to implement the project according to the provisions of law.
In case of receiving land use rights specified in this clause, administrative violations on the deadline for registration of changes are not applied to the land use right transferee as prescribed in the Government's Decree on sanctioning administrative violations in the field of land.
(7) For assets that are houses, construction works attached to land that have been certified for ownership on the issued Certificate, when resolving procedures for registration of changes, the Land Registration Office, Branch of the Land Registration Office shall carry out registration based on information about assets on the issued Certificate, except in cases where the property owner requests registration of asset changes; the property owner is responsible before the law in carrying out transactions if the assets have changed compared to the issued Certificate.
(8) In case it is in the process of resolving procedures for registration and issuance of Certificates of land use rights and ownership of assets attached to land that land users and owners of assets attached to land do not continue to implement, the person with related rights and obligations according to the provisions of civil law shall submit documents to prove it to continue to carry out the procedures.
In case the person continuing to carry out procedures has not been identified or the person continuing to carry out procedures does not belong to the subjects eligible for the Certificate of land use rights, ownership of assets attached to land, the Land Registration Office, Branch of the Land Registration Office is responsible for updating it to the Cadastral Book.
(9) For land plots of individuals and households currently using land when issuing Certificates of land use rights and ownership of assets attached to land for the first time, the competent authority specified in point b, clause 1, Article 136 of the 2024 Land Law decides on the residential land area to be recognized according to the residential land allocation limit for individuals specified in clause 2, Article 195 and clause 2, Article 196 of the 2024 Land Law or the residential land recognition limit specified in clause 5, Article 141 of the 2024 Land Law regardless of the number of members in the household with common land use rights.
(10) Regulations on recording land use fees when issuing Certificates of land use rights and ownership of assets attached to land are implemented as follows:
- (*) Subjects eligible for recording land use fees when issuing Certificates of land use rights and ownership of assets attached to land for the first time are individuals and households currently using land who need to record debts;
- The level of land use fees recorded for the case specified in point (*) is the entire amount of land use fees payable at the time of issuance of the Certificate of land use rights, ownership of assets attached to land;
- The order and procedures for recording, paying, and writing off land use fees for households and individuals who are allowed to record land use fees specified in this clause are implemented in accordance with the provisions of law on land use fees and land rent collection.
The term of land use fee debt for subjects specified in point (*) is calculated until the land user exercises the right to convert, transfer, donate land use rights, mortgage, contribute capital with land use rights and must pay the full outstanding land use fee before exercising these rights; in case of donation or inheritance of land use rights, the recipient of the donation belongs to a poor household or near-poor household and the inheritor continues to record the debt;
- In case a person is allocated resettlement land, the recording of land use fees shall be carried out in accordance with the Decree on compensation, support, and resettlement when the State recovers land;
- The recording of land use fees for subjects specified in point a of this clause is applied in the period from August 1, 2024 to the end of July 31, 2029, the payment and write-off of land use fees are carried out in accordance with the law on land use fees and land rent collection.
(11) When registering land changes, assets attached to land for households and individuals that are measured to re-determine the dimensions of the edges and area of the land plot, at the time of receiving sufficient dossiers, the procedural agency does not receive a document from the competent authority on sanctioning administrative violations for the act of land encroachment and land occupation, and at the same time, the land user commits not to encroach on land, occupy land or receive transfer of additional land area, it is determined that the land plot boundary does not change compared to the land plot boundary at the time of issuance of the Certificate.
(12) For real estate and real estate projects that have met the conditions for business according to the provisions of the law on real estate business, the project investor has signed a contract to transfer land use rights and ownership of assets attached to land, the Land Registration Office shall carry out the issuance of Certificates of land use rights and ownership of assets attached to land to the transferee; The project investor is responsible for the fact that housing, construction works, and construction items are eligible for business according to the provisions of the law on real estate business and other relevant legal regulations; The Land Registration Office is responsible for checking the eligibility to exercise land users' rights according to the provisions of the law on land.
(13) In case the land plot has many types of land, many forms of payment of land use fees, land rent, and many different land use terms, and the land user can determine the boundary or the cadastral records show the boundary between the land areas, the boundary between the land areas shall be shown in a line of intersection between dots, accompanied by notes according to the purpose of that boundary line on the land plot diagram of the Certificate of land use rights, ownership of assets attached to land.
