The Decree No. 226/2025/ND-CP amends and supplements several articles of the Government’s Decree No. 101/2024, providing regulations on land surveys, land-use rights registration, and the National Land Information System.
Among the changes, a new point has been added to Article 18 regarding land and asset registration for households and individuals, including transfers, land division, and certificate issuance. This new point addresses situations where re-measurement of land dimensions and area is required.
Specifically, when a complete set of documents is submitted, if the processing agency does not receive any notification of administrative violations related to land encroachment or occupation, and the land user commits to not engaging in such practices or acquiring additional land, the land boundaries will be considered unchanged from the time of certificate issuance.
This regulation aims to address past issues where “red books” (land-use right certificates) were issued based on unofficial maps or declarations, causing inconvenience to citizens.
![]() Sample “red book” issued in 2022. Photo: Hong Khanh |
Another notable change in Decree No. 226 is the permission for households and individuals to defer land-use fees until the time of transfer, instead of the previous five-year limit. The new decree states that the deferment period ends when the land user exercises their right to transfer, donate, inherit, mortgage, or contribute capital with the land-use right, at which point the outstanding land-use fees must be paid.
In cases of donation or inheritance, if the recipient belongs to a poor or near-poor household or is an heir, they are allowed to continue deferring the payment.
This new regulation alleviates the financial burden on households and individuals by eliminating the need to pay a large sum immediately. It also prevents the accumulation of debt due to changing land prices over time.
Citizens are only required to settle the debt when they intend to monetize their land, such as through sales, mortgages, or transfers, providing flexibility, especially for low-income groups.
Hong Khanh
– 19:59 28/08/2025
“Withdrawn Applications for Residential Land Use, Yet Tax Debts Still Leave People ‘Hanging’: The Tax Department Explains Why”
The hefty land-use conversion tax has burdened many residents, who, after withdrawing their applications, were still faced with outstanding tax liabilities and late payment penalties by the tax department. This has left them wondering, “Why are we still penalized despite the land registry office’s approval of our withdrawal?”
The New Compulsory Rules: What’s the Format for the Inspection Certification that Has Tens of Millions of Motorcycles Queuing Up?
“As of January 1st, 2025, a new era of vehicle certification will commence. We are proud to unveil the sample inspection certificate that will be issued for motorcycles and scooters alike. This certificate serves as a testament to our unwavering commitment to safety and quality. With this official document, rest assured that your beloved two-wheeled companions have undergone rigorous evaluations, ensuring their roadworthiness and compliance with the highest industry standards. This certificate is not just a piece of paper; it symbolizes our promise of reliability and peace of mind for every proud owner of these vehicles.”