The Ministry of Agriculture and Environment received a petition from voters in Ha Tinh province with the content: Propose to provide unified guidance on determining the area of land with slow use progress to calculate additional payment according to Clause 8, Article 81 of the 2024 Land Law; propose to implement in the direction of only calculating additional payment for the area of land with slow progress, construction of works not yet completed during the extension period, not calculating for the entire area of projects that have been completed or transferred in accordance with regulations.
Regarding this proposal, the Ministry of Agriculture and Environment would like to report as follows: Clause 8, Article 81 of the 2024 Land Law stipulates that for cases where land is not put into use or the land use progress is delayed compared to the progress recorded in the investment project, the investor is entitled to an extension of land use for no more than 24 months and must pay additional amounts to the State corresponding to the land use fee and land rent for the extension period.
At point a, clause 2, Article 4 of Decree No. 226/2025/ND-CP of the Government amending and supplementing a number of points, clause of Article 31 of Decree No. 102/2024/ND-CP dated July 30, 2024 of the Government detailing the implementation of a number of articles of the Land Law, it is stipulated:
In case the investment project is 24 months behind schedule in terms of land use compared to the progress recorded in the investment project from the time of receiving land handover on the ground, the extension of land use for no more than 24 months is applied to the entire land area for project implementation.
In case the project is allocated land or leased land according to schedule, the extension of land use for no more than 24 months is applied to each part of the land area according to the decision to allocate land or lease land. The calculation of additional payments when extending the project is carried out according to the provisions of Article 15 of Decree No. 103/2024/ND-CP of the Government regulating land use fees and land rent; accordingly, the additional amount is calculated based on the area of land used for extension.
