Accordingly, in Article 10 of Decree 49/2026/ND-CP, the Government has amended and supplemented a number of articles of Decree 71/2024/ND-CP on land prices (amended and supplemented in Decrees 151/2025/ND-CP, Decree 226/2025/ND-CP) with the following contents:
1. Amending and supplementing a number of clauses of Article 13 as follows:
a) Amending and supplementing Clause 1 as follows: The provincial-level land management agency organizes the development of a project to build a land price list, which determines the content, progress, estimated implementation costs and related contents.
b) Supplementing at the end of clause 5 as follows: In case of organizing bidding, at the time of closing the bid, no contractor participates, it is extended once. After the extension and no contractor can be selected, the provincial-level land management agency decides to select a land price determination consulting organization in the form of short-term direct appointment.
c) Supplement clause 7 after clause 6 as follows:
The land price list appraisal council, appraising the land price adjustment coefficient, appraises the land price list and sends the appraisal document to the provincial-level land management agency, as follows:
a) The content of the appraisal of the Land Price Appraisal Council, appraisal of the land price adjustment coefficient includes compliance with principles, methods of land valuation, order, procedures for land valuation, and information collection results;
b) The Land Price Table Appraisal Council, appraising the land price adjustment coefficient, is responsible for the content of the appraisal specified in point a of this clause.
The Council for appraising land price lists and appraising land price adjustment coefficients works independently, objectively, in a collective manner, and decides by majority; The Chairman of the Council and members are personally responsible for their opinions. Meetings must have minutes fully recording the discussion opinions, written opinions of Council members, voting results and be stored together with documents serving the meeting.
The Council for appraising land price lists and appraising land price adjustment coefficients was invited by representatives of the Vietnam Fatherland Front Committee at the same level and other socio-political organizations to attend the land price appraisal meeting.
2. Amending and supplementing Clause 1, Article 14 as follows:
The land valuation organization shall develop a land price list as follows:
a) Investigating, surveying, and collecting information;
b) Reviewing the current land price list;
c) Determine land types, areas, and land locations in each commune, ward, and special zone;
d) Summarize and complete dossiers of investigation, survey, and information collection results at the commune and provincial levels;
e) Developing a draft land price list and a draft explanatory report on building a land price list.
3. Amending and supplementing Clause 2, Article 19 as follows:
Input information collection according to the provisions of points a and b, clause 2, Article 4 of this Decree is formed within 24 months or more from the time of having a document assigning the task of building, amending, and supplementing the land price list. In case the information originates at the same time, priority is given to selecting information sources in the following order: national land database, national price database; Land Registration Office; tax authorities; units and organizations implementing land use right auctions, asset auctions; real estate exchanges, real estate businesses; information collected through investigations and surveys.
4. Amending and supplementing a number of clauses of Article 38 as follows:
a) Amending and supplementing Clause 4 as follows:
Funds for organizing the construction, amendment, and supplementation of land price tables, land price adjustment coefficients, determining specific land prices, and updating land prices are allocated from regular expenditures according to the provisions of the State Budget Law. Funds for determining and appraising specific land prices to calculate compensation when the State recovers land are included in the cost of ensuring the organization of compensation, support, and resettlement.
b) Supplementing clauses 5, 6 and 7 after clause 4 as follows:
5. In case the agency with land management function does not order, assign tasks, or hire organizations to perform land valuation, it is responsible for self-implementing the contents specified in Clause 1, Article 14 of this Decree.
6. The Ministry of Finance is responsible for advising the Government on regulations and guidance on the rate of calculation of land use fees for each type of land according to the subjects and forms of land use specified in point d, clause 1, Article 5 of Resolution No. 254/2025/QH15.
7. The Ministry of Construction provides guidance on infrastructure construction costs specified in point d, clause 1, point e, clause 2, Article 5 of Resolution No. 254/2025/QH15.
Agencies with construction management functions are responsible for providing information on infrastructure construction costs (if any) to determine financial obligations.
