The Government Portal has just published a draft of the Ministry of Finance on the Government's Decree detailing land use fees and land rents in the Resolution of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law.
Providing the reason for the need to develop new regulations, the Ministry of Finance said, based on reality:
Implementing the 2024 Land Law, the Ministry of Finance has submitted to the Government to issue Decree No. 103/2024/ND-CP dated July 30, 2024 regulating land use fees and land rents, Decree No. 230/2025/ND-CP dated August 19, 2025 regulating other cases of exemption or reduction of land use fees, Decree No. 291/2025/ND-CP dated November 6, 2025 of the Government on amending and supplementing a number of articles of Decree No. 103/2024/ND-CP, Decree No. 104/2024/ND-CP of the Government.
The content of the 3 Decrees is developed according to the principle of specifically stipulating the articles and clauses that the 2024 Land Law assigns to the Government to specify in detail regarding land use fees, land rent, and Land Development Fund.
The Ministry of Finance's report to the Government to issue regulations on land use fees, land rents, and land development funds according to the provisions of the 2024 Land Law, which will take effect at the same time as the effective date of the Law, has ensured the timely application of new legal regulations, contributing to resolving institutional bottlenecks and unlocking land resources.
However, the National Assembly has issued a new Resolution stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law. Including many new regulations related to land use fees, land rents, land prices, etc., and assigning the Government to specify details.
The Ministry of Finance also stated the basis for the political basis and legal basis. Accordingly, Resolution No. 66-NQ/TW dated April 30, 2025 of the Politburo on innovating the work of law making and enforcement to meet the requirements of national development in the new era.
Resolution No. 68-NQ/TW dated May 4, 2025 of the Politburo on private economic development.
Resolution No. 69-NQ/TW dated July 19, 2025 of the 13th Party Central Committee on a number of new issues arising from the practical implementation of Resolution No. 18-NQ/TW dated June 16, 2022 of the 13th Party Central Committee on continuing to innovate, perfect institutions and policies, improve the effectiveness and efficiency of land management and use, creating motivation to make our country a developed country with high income.
Conclusion No. 123- KL/TW dated January 24, 2025 of the Party Central Committee, Resolution No. 192/2025/QH15 dated February 25, 2025 of the 15th National Assembly on supplementing the Socio-Economic Development Plan for 2025 with a growth target of 8% or more.
Conclusion No. 137-KL/TW dated March 28, 2025 of the Politburo, the Secretariat, Resolution No. 60-NQ/TW dated April 12, 2025 The 11th Conference of the 13th Party Central Committee on the project to reorganize and reorganize administrative units at all levels and build a model of organizing local government at 2 levels.
From the above basis, it can be seen that the development of a Decree detailing land use fees and land rents in the National Assembly's Resolution stipulates a number of mechanisms and policies to remove difficulties and obstacles in the organization of the implementation of the Land Law, supplement and remove obstacles related to the provisions of the land law on land use fees and land rents; meet the requirements of the two-level local government model, thereby creating a premise for implementing the socio-economic development goals set by the Central, the National Assembly and the Government as having a political basis and legal and practical basis.
