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 stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law.
Decentralizing authority to provincial-level People's Committees to implement in the field of land
The Decree stipulates the decentralization of authority to the Provincial People's Committees to implement in the field of land:
1. Provincial People's Committees have the authority to decide on land recovery, compensation, support, resettlement, land allocation, land lease, permission to change land use purposes, adjust land use term, extension of land use, change of form of land use, recognition of land use rights, approval of agreement on receiving land use rights to implement projects, approval and approval of land use plans.
Based 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 the arrangement of the state apparatus and the actual situation of localities, the Provincial People's Committee decides on the decentralization and authorization of agencies and competent persons to perform the tasks specified in this clause to be appropriate.
2. Regulations on the authority to issue Certificates of land use rights, ownership of assets attached to land, confirm changes on the issued certificate, correct, revoke, or cancel the issued certificate:
a) Provincial-level land management agencies issue Certificates of land use rights, ownership of assets attached to land or confirm changes on the issued certificate for cases where provincial-level agencies and competent persons decide to allocate land, lease land, allow change of land use purpose, adjust land use term, extend land use term, change of form of land use, recognize land use rights;
b) The Chairman of the Commune-level People's Committee issues a Certificate of land use rights, ownership of assets attached to land or confirms changes in the issued certificate for cases where competent agencies and people at the commune level decide to allocate land, lease land, allow change of land use purpose, adjust land use term, extend land use, change form of land use, recognize land use rights, and re-determine residential land area;
c) The Land Registration Office issues a Certificate of land use rights, ownership of assets attached to land or confirms changes on the issued certificate or first-time land registration, registration of changes for cases not covered by the provisions of points a and b of this clause;
d) The competent authority issuing the Certificate of land use rights, ownership of assets attached to land specified in points a, b and c of this clause has the authority to correct the certificate issued with errors; revoke, cancel the certificate issued and reissue the Certificate of land use rights, ownership of assets attached to land.

In cases of land recovery, compensation, support, resettlement, land allocation, land lease, permission to change land use purposes, adjustment of land use term, extension of land use term, change of form of land use, recognition of land use rights, approval of agreement on receiving land use rights to implement projects, approval and approval of land use plans, issuance of Certificates of land use rights, ownership of assets attached to land, confirmation of changes on issued certificates, correction, recovery, cancellation of issued certificates, re-determination of residential land area before the effective date of this Decree (January 31, 2026), the Provincial People's Committee decides to apply and implement according to the provisions in Clauses 1 and 2 above or continue to assign to agencies and competent persons who are resolving to continue to implement.
Regulations on administrative procedures for land
According to the Decree, the Provincial People's Committee stipulates the order and administrative procedures for land to implement the cases specified in Article 14 of this Decree no later than July 1, 2026, ensuring the reduction and simplification of administrative procedures according to regulations; in which it clearly stipulates the responsibilities of agencies and competent persons in the steps of implementing the order and procedures, the maximum time to implement the order and procedures, the components of dossiers to be submitted, including documents proving the subjects eligible for exemption or reduction of financial obligations (if any), and the forms for implementing procedures must specify information to determine financial obligations related to land.
While regulations on procedures and administrative procedures for land have not been issued, the Provincial People's Committee decides on the application of procedures and administrative procedures for land according to the provisions of law before the effective date of this Decree (January 31, 2026) or decides on procedures and administrative procedures for land for each specific case.
Regulations on the order and administrative procedures for land must be publicly posted on the Electronic Information Portal of the Provincial People's Committee and the Electronic Information Portal of the Ministry of Agriculture and Environment.