The Lao Dong Newspaper Legal Consulting Office replied:
Clause 1, Article 153 of the 2024 Land Law stipulates that budget revenues from land include:
a) Land use fees;
b) Land rent;
c) Revenue from administrative sanctions for land violations;
d) Compensation to the State for causing damage in land management and use;
d) Additional land use fees, additional land rents for projects that do not put land into use, or are behind schedule in use;
e) Land use tax;
g) Income tax from land use rights transfer;
h) Fees and charges in land management and use;
i) Other collections as prescribed by law.
Thus, budget revenues from land are regulated as above.
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