Based on Article 28 of Decree 88/2024/ND-CP amended by Clause 8, Article 11 of Decree 49/2026/ND-CP stipulating the funding for compensation and resettlement support as follows:
- Compensation, support, and resettlement costs are specified in Clause 1, Article 94 of the 2024 Land Law. The determination of compensation, support, and resettlement costs must be based on the compensation, support, and resettlement plan approved by competent authorities.
- Compensation, support, and resettlement costs when the State recovers land to implement projects are regulated as follows:
+ The cost of compensation, support, and resettlement is included in the total investment of the project;
+ Ministries and sectors are responsible for ensuring compensation, support, and resettlement funds for investment projects implemented by ministries and sectors under the authority of deciding investment policies of the National Assembly, approving and deciding investment of the Prime Minister and projects invested or decided by ministries and sectors;
+ Provincial People's Committees are responsible for ensuring compensation, support, and resettlement funds for projects under the decision-making authority of the Provincial People's Council and projects specified in point b of this clause but assign responsibility to the Provincial People's Committees to arrange compensation, support, and resettlement funds in accordance with the law;
+ In case the investor voluntarily advances compensation, support, and resettlement money to units and organizations performing compensation, support, and resettlement tasks, they are responsible for ensuring compensation, support, and resettlement costs.
In case the investor is slow to advance compensation, support, and resettlement money, they must pay the expense for late compensation payment specified in point b, clause 3, Article 94 of the 2024 Land Law, which is included in the project's investment costs without being deducted from land use fees and land rents payable.