On the Government Electronic Information Portal, citizens asked: In April 2026, Ms. N.T. H's family (Tuyen Quang) carried out procedures to convert 360 m2 of agricultural land to residential land, the Commune People's Committee has issued a decision allowing the conversion of land use purpose and has a tax notice.
However, currently, Ms. H's family does not have enough financial capacity to pay land use fees. Ms. H asked if she could request to cancel the decision allowing the commune to change the purpose?
According to Ms. H's investigation, there is currently no regulation allowing the cancellation of land use purpose conversion decisions.
She also wants to know whether her case falls under Clause 3, Article 8 of Joint Circular No. 11/2025/TTLT-VKSNDTC-TANDTC-BCA-BQP-BTP-BTC-BCT-BXD-BNN&MT-KTNN-TTCP guiding the identification of waste to apply in prosecution, investigation, prosecution, and trial of crimes related to waste according to the provisions of the 2015 Penal Code, which is land allocation, land lease, land use purpose conversion without fulfilling financial obligations to the state or not?
The Ministry of Agriculture and Environment answers this question as follows:
Implementing Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law, Resolution No. 66/NQ-CP dated March 26, 2025 of the Government on the program to cut and simplify administrative procedures related to production and business activities in 2025 and 2026; on January 31, 2026, the Government issued Decree No. 49/2026/ND-CP detailing and guiding a number of articles of Resolution No. 254/2025/QH15 of the National Assembly (effective from January 31. 2026), accordingly, it has assigned provincial-level People's Committees to base on the Law on Organization of Local Government, Resolution No. 190/2025/QH15 of the National Assembly on handling a number of issues related to arranging the state apparatus and the actual situation of localities, decide on the decentralization and authorization of agencies and competent persons to carry out land allocation, land lease, permit land use purpose conversion to provincial-level People's Committees and permit decentralization and authorization according to the provisions of law on local government organization, and at the same time assign provincial-level People's Committees to regulate the order and administrative procedures on land.
Therefore, it is requested that she contact the state land management agency in the locality for consideration and settlement according to their authority.
The Department of Land Administration, Ministry of Agriculture and Environment would like to acknowledge your above-mentioned difficulties to continue monitoring and summarizing difficulties and obstacles arising from local practice; and at the same time study, review and improve the provisions of land law and other relevant laws to ensure uniform application nationwide.
