Procedures for deducting compensation, support, and resettlement costs in Vietnam

Procedures for deducting compensation, support, and resettlement costs in Vietnam

Procedures for deducting compensation, support, and resettlement costs in Vietnam are stipulated as follows:

- Implementation sequence:

+ Step 1: The land user cooperates with the unit or organization responsible for compensation, support, and resettlement to prepare and submit the application for the deduction of compensation, support, and resettlement expenses along with the dossier determining financial obligations regarding land levy, land rent at the Land Registration Office or the agency with land management functions or the single-window department.

+ Step 2: The Land Registration Office or the agency with land management functions or the single-window department forwards the dossiers stipulated at point a, clause 2, Article 16 of Decree 103/2024/ND-CP to the District People's Committee.

+ Step 3: Based on the documents and dossiers specified at point b, clause 2, Article 16 of Decree 103/2024/ND-CP, the District People's Committee reviews and issues a written confirmation of the compensation, support, and resettlement amount deductible from land levy, land rent, which is sent to the tax agency to deduct the advance amount from land levy, land rent.

+ Mode of implementation: Submit dossiers directly, by postal service, or electronically if a digital signature is available.

- Composition and quantity of dossiers:

+ Dossier components: (clause 2, Article 16, clause 2, Article 31 of Decree 103/2024/ND-CP):

++  Document  from  the  project  executor  requesting  deduction  of  compensation,  support,  and  resettlement  expenses:  01  original  copy;

++  Compensation,  support,  and  resettlement  plan  approved  by  the  competent  state  authority:  01  copy;

++  Payment  transfer  document  from  the  project  executor  to  the  unit  or  organization  performing  compensation,  support,  and  resettlement  tasks:  01  copy;

++  Payment  table  for  compensation,  support,  and  resettlement  expenses  prepared  by  the  unit  or  organization  performing  these  tasks,  including  details  of  amounts  disbursed,  proof  of  disbursement,  date  of  payment,  and  recipient:  01  original  copy.

+ Quantity of dossiers: 01 set.

- Processing time: 30 days from the date of receiving a complete dossier.

- Applicable entities for administrative procedures: Land users and organizations performing compensation and land clearance tasks.

- Authority for administrative procedures: District People's Committee.

- Result of administrative procedures: Written confirmation of the amount of compensation, support, and resettlement deductible from land levy, land rent by the District People's Committee sent to the tax agency for deduction of the advance amount from land levy, land rent.

- Fees and charges: None.

- Requirements and conditions for administrative procedures:

The project executor voluntarily advances the compensation, support, and resettlement expenses according to the compensation, support, and resettlement plan approved by the competent authority.

- Legal basis of the administrative procedures: Decree 103/2024/ND-CP stipulating land levy, land rent.

More details can be found in Decision 2589/QD-BTC effective from October 31, 2024.

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