The Government has just issued Decree No. 147/2026/ND-CP guiding the implementation of specific mechanisms and policies to remove difficulties and obstacles for backlog and prolonged projects as stipulated in Resolution No. 29/2026/QH16 dated April 24, 2026 of the National Assembly.
The Decree guides the review of conditions for handling projects that have been granted certificates that are not in accordance with regulations according to Article 11 of Resolution No. 29/2026/QH16 as follows:
The Department of Construction shall preside over and coordinate with relevant agencies to review the project's conformity with the planning according to the provisions of law on urban and rural planning.
The Department of Construction summarizes the results of condition assessment and prepares dossiers to submit to the Provincial People's Committee for consideration and decision to allow adjustment of land use purpose or allow adjustment of land use purpose and land use term in the certificate that is not in accordance with regulations for each project.
For land areas that are adjusted for land use purposes and land use terms according to the decisions of the provincial-level People's Committee as prescribed above, adjustments to land allocation and land lease decisions are not required.
The Decree stipulates the time to determine land price, calculate land use fees, and land rent payable when the land use purpose is adjusted to residential land as stipulated in Clause 1, Article 11 of Resolution No. 29/2026/QH16, which is the time when the Provincial People's Committee issues a decision allowing adjustment of land use purpose or a decision allowing adjustment of land use purpose and land use term in the certificate that is not in accordance with regulations.
The amount to be collected from the difference in land use fees and land rent at the time of adjusting the certificate is issued according to the provisions of point a, clause 1, Article 11 of Resolution No. 29/2026/QH16 is determined as follows:
TBS = T1 - T2
In which:
TBS is land use fees and land rent that must be additionally paid.
T1 is land use fees and land rent determined according to policies and land prices at the time the State adjusts the certificate issued.
T2 is land use fees, land rents according to land use purposes that have been granted certificates that are not in accordance with regulations, determined according to policies and land prices at the time the State adjusts the granted certificate. In which:
Land use fees and land rent are determined according to the Government's regulations on land use fees, land rent and land prices.
In case the land price for calculating land use fees and land rent at the time of issuance of the certificate is incorrectly determined based on the ratio compared to residential land, then that ratio is now applied to calculate land use fees and land rent.
The Decree stipulates that in cases where the amount of land use fees and land rent paid is greater than the amount calculated according to the residential land price at the time of previous issuance of certificates not in accordance with regulations, the State will not refund the difference.
For the area of the project that is not the land area adjusted to residential land as prescribed in Article 11 of Resolution No. 29/2026/QH16 but implements adjustments to decisions on land allocation, land lease, land use purpose conversion, detailed planning adjustment, the determination of land prices, calculation of land use fees, land rent shall be carried out in accordance with land law, law on land use fee collection, land rent and other relevant laws.
This Decree takes effect from May 7.
