The Ministry of Agriculture and Environment received a petition from voters in Nghe An province with the content: "Voters reflected difficulties in the process of implementing the provisions of Article 21 of Decree No. 151/2025/ND-CP dated June 12, 2025 of the Government detailing the implementation of a number of articles of the Land Law and Articles 11, 12, 13 of Decree No. 112/2024/ND-CP dated September 11, 2024 of the Government regulating the management and use of rice land.
Currently, Articles 11, 12, 13 of Decree No. 112/2024/ND-CP have expired, leading to the absence of regulations determining the competent authority to determine the amount of money for protection and development of rice land to be paid; the time of payment; as well as sanctions for cases where people who are allocated land or leased land by the State are late in paying money.
Proposing the Ministry of Agriculture and Environment to study and submit to the Government for consideration and amendment of point d, clause 4, Article 21 of Decree No. 151/2025/ND-CP in the direction of only canceling Articles 11 and 12 of Decree No. 112/2024/ND-CP dated September 11, 2024 of the Government, in order to ensure a unified legal basis in determining and collecting money for protection and development of rice land".
Answering this content, the Ministry of Agriculture and Environment said:
At point a, clause 4, Article 6 of Decree No. 226/2025/ND-CP dated August 15, 2025 of the Government amending and supplementing a number of articles of decrees detailing the implementation of the Land Law, it is stipulated to supplement point c1 after point c, clause 2, section III, Appendix I of Decree No. 151/2025/ND-CP dated June 12, 2025 of the Government as follows:
c1) Specialized agencies on agriculture and environment transfer information according to Form No. 19 issued under this Decree to the tax authority to determine the amount to be paid for the State to supplement the area of specialized rice land lost or increased rice land use efficiency (if any); land users pay money according to the notice of the tax authority (if any).
At point b, clause 4, Article 6 of Decree No. 226/2025/ND-CP dated August 15, 2025 of the Government amending and supplementing a number of articles of decrees detailing the implementation of the Land Law, it is stipulated to supplement clause 7, item I, Part III, Appendix I of Decree No. 151/2025/ND-CP dated June 12, 2025 of the Government as follows:
7. The tax authority is responsible for determining the amount to be paid, sending a notice of the amount to be paid, confirming that the payment has been completed for the State to supplement the area of specialized rice land lost or increase the efficiency of rice land use (if any).
Based on the provisions of points a and b, clause 4, Article 6 of Decree No. 226/2025/ND-CP, specialized agencies on agriculture and environment transfer information according to Form No. 19 issued under this Decree to the tax authority to determine the amount to be paid; the tax authority is responsible for determining the amount of protection and development of rice land to be paid and the time of payment.
Sanctions against people who are allocated land or leased land by the State for late payment are stipulated in the law on tax management.
