An investor who voluntarily advances compensation, support and resettlement money according to a plan approved by a competent agency shall be reimbursed by the state budget in the form of subtraction from land use levies or land rent;not exceeding the payable land use levy or land rental; The remaining amount is charged to the project's investment capital.

According to Ms. Nguyen Thi Phuong (Hanoi), Point b, Clause 4, Article 30 of Decree 47/2014 / ND-CP regulating payment of compensation and resettlement support:

“… b) Any person who is allocated or leased land to with land levies and land rent respectively under the Law on Land volunteers to make advances for compensation, support and resettlement according to the plan approved by competent agencies shall be paid back by subtraction from land levies and land rent. Amount to be subtracted should not exceed land levies, land rents; remaining amount (if any) shall be included in the investment capital of the project.".

Accordingly, in case the enterprise advances the cost of compensation and resettlement support according to the plan approved by the provincial People's Committee, the State budget will refund by subtracting from the land use levy, the land rent must filed.

Ms. Phuong asked, if the cost of compensation and resettlement assistance is higher than the approved level, will the enterprise be reimbursed for the costs incurred above and how, what documents does guide?

The Ministry of Natural Resources and Environment answers this issue as follows:

Point b, Clause 4, Article 30 of Decree 47/2014 / ND-CP dated May 15, 2018 of the Government on compensation, support and resettlement upon land recovery by the State has stipulated:

b) Any person who is allocated or leased land to with land levies and land rent respectively under the Law on Land volunteers to make advances for compensation, support and resettlement according to the plan approved by competent agencies shall be paid back by subtraction from land levies and land rent. Amount to be subtracted should not exceed land levies, land rents; remaining amount (if any) shall be included in the investment capital of the project.

If any person who is allocated or leased land to with or without land levies or land rent according to the Law on Land and exempted from land levies, land rent volunteers to make advances for compensation, support, and resettlement according to the plan approved by competent agencies, expenditures for compensation, support, and resettlement shall be included in the investment capital of the project.

In Clause 1;Point d, Clause 2, Article 32 of Decree 47/2014 / ND-CP stipulates:

“1. Expenditure for compensation, support, and resettlement includes amount of compensation, support and resettlement for the land expropriated for the implementation of the investment project, expenses for the implementation of compensation, support, and resettlement and others..

Determination of amount of compensation, support, and resettlement shall follow the plan for compensation, support, and resettlement approved by competent agencies.

… d) Any investor who volunteers to make advances for compensation, support, and resettlement shall be responsible for ensuring expenditures for the implementation of projects other than the case as defined in Points b and c of this Clause.”.

Therefore, when the State recovers land, the case that the investor voluntarily advances compensation, support and resettlement money under the compensation, support and resettlement plan has been approved by a competent State agency. for approval, the State budget shall refund by subtracting from the payable land use levies or land rent; the maximum deductible level must not exceed the payable land use levy or land rental; The remaining amount is charged to the project's investment capital.