This is a new content specified in Decree No. 79/2019/NĐ-CP of Vietnam’s Government on amendments to Decree No. 45/2014/NĐ-CP regulating collection of land use fees.
According to Decree No. 79/2019/NĐ-CP of Vietnam’s Government, the following entities may be granted permission for deferred repayment of land use fees if they are allocated resettlement land after the State’s land expropriation, specifically as follows:
- Persons rendering meritorious revolutionary services;
- Poor households;
- Ethnic minority households and individuals;
- Households and individuals obtaining registration for their permanent residence at communes that are recognized as difficult or extremely difficult socio-economic areas
Poor households; ethnic minority households and individuals, or those obtaining registration for their permanent residence at communes which are recognized as difficult or extremely difficult socio-economic areas shall be identified, subject to the regulations of the Government, the Prime Minister or competent regulatory authorities.
Notably, households and/or individuals may repay their outstanding debts by installments within 5 years of receipt of decisions on allocation of resettlement land from competent regulatory authorities, and may be granted exemption from the requirement for payment of any late payment fee incurred within this period.
View more details at Decree No. 79/2019/NĐ-CP of Vietnam’s Government, effective from December 10, 2019.
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