Resolution No. 170/2024/QH15 dated November 30, 2024 on regarding specific mechanisms and policies to remove difficulties and obstacles to projects and land specified in inspection and audit conclusions and judgments in Ho Chi Minh City, Da Nang City and Khanh Hoa province

RESOLUTION

REGARDING SPECIFIC MECHANISMS AND POLICIES TO REMOVE DIFFICULTIES AND OBSTACLES TO PROJECTS AND LAND SPECIFIED IN INSPECTION AND AUDIT CONCLUSIONS AND JUDGMENTS IN HO CHI MINH CITY, DA NANG CITY AND KHANH HOA PROVINCE

NATIONAL ASSEMBLY

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to the Law on Organization of the National Assembly No. 57/2014/QH13 amended by Law No. 65/2020/QH14;

Pursuant to the Law on Promulgation of Legislative Documents No. 80/2015/QH13 amended by Law No. 63/2020/QH14;

HEREBY RESOLVES:

Article 1. Scope and regulated entities

1. This Resolution prescribes specific mechanisms and policies to remove difficulties and obstacles to projects and land in inspection and audit conclusions and judgments in Ho Chi Minh City, Da Nang City and Khanh Hoa province as specified in the Appendix enclosed herewith and 1.313 violations against land use term upon issuance of certificates of land use rights (LURs), certificates of land use rights, ownership of houses and other property on land (hereinafter referred to as "certificate") specified in Clause 3, Article 3 hereof.

2. This Resolution applies to state agencies, land users, organizations and individuals involved in projects and land specified in clause 1 of this Article.

Article 2. Implementation rules

1. Competence and procedures must comply with this Resolution, relevant laws and conform to international treaties and agreements to which Vietnam is a signatory.

2. Inspection and audit conclusions and effective judgments must be strictly executed. Agencies shall only review for removal of difficulties and obstacles to execution of inspection and audit conclusions and judgments in cases violations arise due to the fault of the state management agency or the fault of both the state management agency and the investor; and after penalties have been imposed on violators in accordance with the CPV's regulations and the State's laws; the consequences of economic violations have been remedied, material benefits of violations have been recalled.

3. In the respect to projects and land within the scope specified in clause 1, Article 1 hereof that are under criminal procedure, this Resolution shall be applied only after legally effective judgments or decisions on termination of cases are available. Where the content of the land disposal decision in a legally effective judgment differs from that specified in this Resolution, such legally effective judgment shall be complied with.

4. Agencies shall implement this Resolution under decentralization and grant of powers as prescribed; not legalize violations, prevent new violations; inspect, supervise and strictly handle organizations and individuals that exploit the implementation of this Resolution for corruption and negativity practices.

5. The implementation of this Resolution must conform to objective reality and specific historical circumstances; common and overall benefits; protect the lawful and legitimate rights and interests of relevant entities in accordance with law; ensure social security, order and safety, avoid causing disputes and lawsuits, especially disputes involving foreign elements.

Article 3. Disposal of the issued certificates of LURs in case land users commit violations against use term of land for production and business in Da Nang city

1. In respect of 06 cases specified in Inspection Conclusion No. 2852/KL-TTCP dated November 2, 2012 of the Government Inspectorate, in which the land use team has not been adjusted according to Inspection Conclusion specified in Part I of Appendix enclosed herewith, the following regulations shall apply:

a) In case an investor has made investment in the project or used land, the land use term stated in the issued certificate shall be adjusted to 50 years from the date of issuance of the decision on land allocation or land lease, permission for use repurposing or actual land handover.

In case the investor has previously paid land use levy according to the long-term land use term, the land use term shall commence on the date on which the competent authority issues the construction permit for structures on land in accordance with the law on construction; in case the construction permit is not required, the land use term shall commence on the commencement date of structures as determined by the People's Committee of Da Nang city;

b) In case the investor has not yet made investment in the project or used land by has been granted a land use extension in accordance with the Land Law No. 31/2024/QH15, the adjustment of the land use term stated in the issued certificate shall comply with Point a of this Clause; in case the State repossesses the entire land area stated in the issued certificate, such certificate shall be revoked.

2. In respect of 14 cases specified in Inspection Conclusion No. 2852/KL-TTCP dated November 2, 2012 of the Government Inspectorate, in which the land use team has been adjusted according to Inspection Conclusion specified in Part I of Appendix enclosed herewith, land users shall follow the adjusted land use term.

3. In respect of 1.313 violations against land use term upon issuance of certificates similar to cases specified in Inspection Conclusion No. 2852/KL-TTCP dated November 2, 2012 of the Government Inspectorate and reviewed and reported by the People's Committee of Da Nang city at the request specified in the Inspection Conclusion, the following regulations shall apply:

a) In case the land use term has not been adjusted to 50 years, clause 1 of this Article shall apply;

b) In case the land use term has been adjusted to 50 years before the effective date of this Resolution, clause 2 of this Article shall apply;

c) The People's Committee of Da Nang city shall take full responsibility before the National Assembly and the Government for the results of reviewing 1,313 violations against land use term upon issuance of certificates specified in this clause.

Article 4. Guidelines on continued land use, determination of land prices, calculation of land use levy and land rent for 13 projects in Da Nang city specified in Inspection Conclusion No. 269/KL-TTCP dated September 16, 2019 of the Government Inspectorate

1. In respect of 03 projects whose land has been allocated or leased by the People's Committee of Da Nang city before July 1, 2004 specified in Part III of Appendix enclosed herewith, the People's Committee of Da Nang city shall review and settle according to the following provisions:

a) The People's Committee of Da Nang City shall, within their jurisdiction, review and finalize the project's procedures on land, investment, construction, environment and forestry in accordance with law on the effective date of this Resolution and take full responsibility before the National Assembly, the Government on contents and results of review and finalization of the project's procedures.

The investor may continue using land for project execution if, after review and finalization of the procedures, the project conforms to land use planning or urban planning (general planning or zoning planning) that has been approved in accordance with law; there are no violations against the approved land use planning for land used for national defense and security purposes, planning on 03 types of forests (or forestry planning); and the investor possesses suitable capacity and meets eligibility requirements for project execution in accordance with relevant laws;

b) The investor allowed to continue executing the project must fully fulfill their financial obligations in accordance with law;

c) In case, after review, the project is ineligible for further execution as prescribed at point a of this clause, land shall be repossessed for management in accordance with applicable law.

2. In respect of 10 projects whose land has been allocated or leased by the People's Committee of Da Nang city from July 1, 2004 specified in Part IV of Appendix enclosed herewith, the People's Committee of Da Nang city shall review the project execution process up to the effective date of this Resolution for settlement according to the following provisions:

a) The People's Committee of Da Nang City shall, within their jurisdiction, review and finalize the project's procedures on land, investment, construction, environment and forestry in accordance with law on the effective date of this Resolution and take full responsibility before the National Assembly, the Government on contents and results of review and finalization of the project's procedures.

The investor may continue using land for project execution if, after review and finalization of the procedures, the project conforms to land use planning or urban planning (general planning or zoning planning) that has been approved in accordance with law, laws on land, investment, construction, environment and forestry and meets the requirements on national defense and security for coastal land and other areas that affects national defense and security for project execution; and the investor possesses suitable capacity and meets eligibility requirements for project execution in accordance with relevant laws;

b) The investor allowed to continue executing the project must fully fulfill their financial obligations in accordance with points c and d of this clause;

c) The People's Committee of Da Nang city shall review the determination of land prices for projects eligible for further execution, calculate, fully collect and remit the project's financial obligations to the state budget. In case land is allocated or leased before July 1, 2014, the determination of land prices shall be similar to that for projects specified in Article 7 hereof; in case land is allocated or leased from July 1, 2014, land prices shall be determined in accordance with point c, clause 2, Article 257 of the Land Law No. 31/2024/QH15;

d) The investor allowed to continue executing the project must fully fulfill their financial obligations in accordance with law after re-determining land prices and calculating financial obligations;

dd) In case, after review, the project is ineligible for further execution as prescribed at point a of this clause, land shall be repossessed for management in accordance with applicable law.

e) In case, by the effective date of this Resolution, invertors of projects specified in this clause have not yet paid land use levies or land rents, land shall be repossessed for management in accordance with applicable law.

Article 5. Guidelines on continued land use, determination of land prices, calculation of land use levy and land rent for 11 projects in Khanh Hoa province specified in Inspection Conclusion No. 250/KL-TTCP dated September 11, 2020 of the Government Inspectorate

1. In respect of 05 projects whose land has been allocated or leased by the People's Committee of Khanh Hoa province without LUR auction specified in Part V of Appendix enclosed herewith, the People's Committee of Khanh Hoa province shall review and settle according to the following provisions:

a) The investor may continue using land for project execution if, after review and on the effective date of this Resolution, the project conforms to land use planning or urban planning (general planning or zoning planning) that has been approved in accordance with law; there are no violations against the approved land use planning for land used for national defense and security purposes, planning on 03 types of forests (or forestry planning); and the investor possesses suitable capacity and meets eligibility requirements for project execution in accordance with relevant laws;

b) The People's Committee of Khanh Hoa province shall review the determination of land prices for projects specified point a of this clause, calculate, fully collect and remit the project's financial obligations to the state budget. In case land is allocated or leased before July 1, 2014, the determination of land prices shall be similar to that for projects in Da Nang city specified in Article 7 hereof; in case land is allocated or leased from July 1, 2014, land prices shall be determined in accordance with point c, clause 2, Article 257 of the Land Law No. 31/2024/QH15;

c) The investor allowed to continue executing the project must fully fulfill their financial obligations in accordance with law after re-determining land prices and calculating financial obligations;

d) In case, after review, the project is ineligible for further execution as prescribed at point a of this clause, land shall be repossessed for management in accordance with applicable law.

2. In respect of 06 projects whose land has been allocated or leased by the People's Committee of Khanh Hoa province without bidding specified in Part VI of Appendix enclosed herewith, the People's Committee of Khanh Hoa province shall review and settle according to the following provisions:

a) The investor may continue using land for project execution if, after review and on the effective date of this Resolution, the project conforms to land use planning or urban planning (general planning or zoning planning) that has been approved in accordance with law; there are no violations against the approved land use planning for land used for national defense and security purposes, planning on 03 types of forests (or forestry planning); and the investor possesses suitable capacity and meets eligibility requirements for project execution in accordance with relevant laws;

b) The People's Committee of Khanh Hoa province shall review the determination of land prices for projects specified point a of this clause, calculate, fully collect and remit the project's financial obligations to the state budget. In case land is allocated or leased before July 1, 2014, the determination of land prices shall be similar to that for projects in Da Nang city specified in Article 7 hereof; in case land is allocated or leased from July 1, 2014, land prices shall be determined in accordance with point c, clause 2, Article 257 of the Land Law No. 31/2024/QH15;

c) The investor allowed to continue executing the project must fully fulfill their financial obligations in accordance with law after re-determining land prices and calculating financial obligations;

d) In case, after review, the project is ineligible for further execution as prescribed at point a of this clause, land shall be repossessed for management in accordance with applicable law.

Article 6. Guidelines on continued land use, determination of land prices, calculation of land use levy and land rent for the project at No. 39 - 39B Ben Van Don, Ward 12, District 4, Ho Chi Minh City specified in Inspection Conclusion No. 757/KL-TTCP dated May 13, 2021 of the Government Inspectorate

The investor may continue using land for project execution after administrative and criminal penalties have been imposed on violators; the consequences of economic violations have been remedied, material benefits of violations specified in legally effective judgments have been recalled.

Article 7. Guidelines on land prices used for calculation of land use levies and land rents for 16 projects in Da Nang city specified in Inspection Conclusion No. 2852/KL-TTCP dated November 2, 2012 of the Government Inspectorate

Land prices used for calculation of land use levies, land rents, and financial obligations for the Tuyen Son - Tuy Loan Land project in Inspection Conclusion No. 2852/KL-TTCP dated November 2, 2012 of the Government Inspectorate and 15 projects reviewed and reported by the People's Committee of Da Nang city at the request specified in Inspection Conclusion specified in Part VIII of Appendix enclosed herewith shall be determined as follows:

1. In respect of projects whose land is allocated or granted permission for use repurposing by the State from December 24, 2004 to before February 27, 2006, land prices used for calculation of land use levy and financial obligations are those stated in the applicable land price list in Da Nang city on the date of issuance of the decision on land allocation or permission for use repurposing;

2. In respect of projects whose land is allocated or granted permission for use repurposing by the State from February 27, 2006 to before July 1, 2014, land prices used for calculation of land use levy and financial obligations are those stated in the applicable land price list on the date of issuance of the decision on land allocation or permission for use repurposing; in case, on the date of issuance of the decision on land allocation or permission for use repurposing, the above-mentioned land prices do not align with actual LUR transfer prices on the market under normal conditions, the People's Committee of Da Nang city shall decide on specific land prices accordingly;

3. In respect of projects whose land is leased by the State from December 10, 2005 to before October 1, 2009, land prices used for calculation of land use levy and financial obligations are those stated in the applicable land price list in Da Nang city on the date of issuance of the land lease decision;

4. In respect of projects whose land is leased by the State from October 1, 2009 to before July 1, 2014, land prices used for calculation of land use levy and financial obligations are those stated in the applicable land price list in Da Nang city on the date of issuance of the land lease decision; in case, on the date of issuance of the land lease decision, the above-mentioned land prices do not align with actual LUR transfer prices on the market under normal conditions, the People's Committee of Da Nang city shall decide on specific land prices accordingly;

Article 8. Guidelines on land prices used for calculation of land use levies and land rents for projects in Ho Chi Minh city specified in Inspection Conclusion No. 332/KL-TTCP dated December 9, 2020 of the Government Inspectorate

1. The time for determination of the specific land price used for calculation of land use levy for the project on construction of 1.330 apartments in the Report on Inspection Results No. 332/BC-TTCP dated December 09, 2020 of the Government Inspectorate is determined as follows:

a) In respect of the land area corresponding to the land use levy that the investor has provisionally paid to the state agency, the land price shall be that at the time of liquidation of the contract with the investor (March 30, 2018);

b) In respect of the land area with the unpaid land use levy, the land price shall be that at the time when the competent state agency issues the land allocation decision (December 11, 2020).

2. The time for determination of the specific land prices used for calculation of land use levy for 30,2-hectare plot of land in Binh Khanh ward and 30,1-hectare plot of land in Nam Rach Chiec in the Report on Inspection Results No. 332/BC-TTCP dated December 09, 2020 of the Government Inspectorate is determined as follows:

a) For the swapped land area corresponding to the investor's investment in the 30.2-hectare land area of Binh Khanh ward up to 2008 (costs of recompense, assistance and construction investment have been audited and appraised), the land price shall be that at the time of completion of land repossession and recompense for 30.2-hectare land area of Binh Khanh ward (November 20, 2008);

b) In respect of the land area with the unpaid land use levy, the land price shall be that at the time when the competent state agency issues the land allocation decision for 30.2-hectare land area of Binh Khanh ward (April 18, 2017).

Article 9. Implementation

1. The Government shall elaborate and organize the implementation of this Resolution; take full responsibility for the accuracy, completeness and truthfulness of dossiers, documents, data and information submitted to the National Assembly and the list of projects in this Resolution compared to conclusions of competent authorities; provide guidelines, inspect and audit the organization of the implementation of the Resolution, preventing disputes, complaints and lawsuits arising, legalization of violations, new violations, profiteering, group interests, loss and wastefulness.

2. The Supreme People's Court, the Supreme People's Procuracy and the State Audit Office of Vietnam shall, based on their tasks and powers, cooperate in organizing the implementation of this Resolution.

3. The State Audit Office of Vietnam shall conduct audits on the determination of land prices, calculation of land use levies and land rents for projects specified in Articles 4, 5, 6, 7 and 8 hereof in accordance with law and this Resolution.

4. The People's Committee of Ho Chi Minh City, the People's Committee of Da Nang City and the People's Committee of Khanh Hoa province shall organize the implementation of this Resolution at the local area.

During the application of this Resolution, if the applicable legislative documents provides for more favorable provisions, these provisions shall apply.

5. The Standing Committee of the National Assembly, the Vietnam Fatherland Front, the Ethnic Council, Committees of the National Assembly, the Delegation of National Assembly deputies of Ho Chi Minh City, the Delegation of National Assembly deputies of Da Nang city, the Delegation of National Assembly deputies of Khanh Hoa province, National Assembly deputies shall, based on their tasks and powers, supervise the implementation of this Resolution.

Article 10. Implementation provisions

1. This Resolution comes into force from April 1, 2025.

The National Assembly of the Socialist Republic of Vietnam has ratified this Resolution at 8th meeting of the XV National Assembly on November 30, 2024.