Handling compensation and resettlement money that investors have advanced

Legal Consulting Office of Lao Dong Newspaper answers:

Article 8 of Decree 50/2026/ND-CP detailing a number of articles of Resolution No. 254/2025/QH15 of the National Assembly stipulates a number of mechanisms and policies to remove difficulties and obstacles in the organization of the implementation of the Land Law on land use fees and land rent (effective from January 31, 2026) stipulates the handling of compensation, support, and resettlement money that investors have advanced, as stipulated in Clause 8, Article 3 of Resolution No. 254/2025/QH15 as follows:

1. In case agencies and competent persons allocate land with land use fees, lease land according to the provisions of land law, if the project implementer voluntarily advances compensation, support, and resettlement funds according to the compensation, support, and resettlement plan approved by the competent authority according to the provisions of Clause 2, Article 94 of the 2024 Land Law, the deduction of compensation, support, and resettlement funds that the investor has advanced into the land use fee and land rent payable is calculated for the entire project according to the provisions of Article 16, Article 31 of Decree No. 103/2024/ND-CP (amended and supplemented in Clause 4, Point i, Clause 22, Article 1 of Decree No. 291/2025/ND-CP).

2. In case the agency or person with authority to allocate land or lease land decides on land allocation or land lease according to the progress of the investment project or according to the progress of land recovery, compensation, support, and resettlement according to the provisions of Clause 1, Article 4 of Resolution No. 254/2025/QH15 (projects with multiple land allocation and land lease decisions), the calculation of land use fees, land rent, and handling of compensation, support, and resettlement costs of the project shall be carried out for each land allocation and land lease decision according to the provisions of Clause 2, Article 6, Clause 7, Article 30 of Decree No. 103/2024/ND-CP. In case a land allocation or land lease decision has multiple forms of land use, the compensation, support, and resettlement costs shall be handled according to the provisions of Article 16, Article 31 of Decree No. 103/2024/ND-CP (amended and supplemented in Clause 4, Points b, k and l, Clause 22, Article 1 of Decree

3. The deduction of compensation, support, and resettlement costs that investors have advanced according to the compensation, support, and resettlement plan approved by competent authorities according to the provisions of Clause 2, Article 94 of the 2024 Land Law and Clause 8, Article 3 of Resolution No. 254/2025/QH15 into land use fees and land rent payable is not applied to the increased land use time due to extension or adjustment of land use time.

Thus, from January 31, 2026, the handling of compensation, support, and resettlement money that investors have advanced is specified in Clause 8, Article 3 of Resolution No. 254/2025/QH15 as above.