Decree No. 79/2019/ND-CP on amendments to Article 16 of the Government’s Decree No. 45/2014/ND-CP regulating collection of land use fees.

This Decree is promulgated to amend the Article 16 of the Government’s Decree No. 45/2014/ND-CP dated May 15, 2014 regulating collection of land use fees.
Households and individuals (including 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) may be granted permission for deferred repayment of land use fees if they are allocated resettlement land after the State’s land expropriation in accordance with law on land. Poor household; 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.