Ministry of Finance: Clarification on Authority to Approve Land Use Rights Transfer Agreements for Investment Projects under Decrees 239/2025 and 151/2025
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The Ministry of Finance explained the difference between Decree 239/2025/ND-CP (amending Decree 31/2021/ND-CP on the Investment Law) and Decree 151/2025/ND-CP (Land Law) regarding which authority has the power to approve agreements for transferring land use rights to implement non-agricultural investment projects. Under Decree 239/2025, the approval authority was with the provincial People's Committee (UBND). Decree 151/2025 subsequently decentralized this authority to commune-level People's Committees (UBND cấp xã). However, from 31 January 2026, Decree 49/2026/ND-CP (guiding Resolution 254/2025/QH15) repealed Article 10 of Decree 151/2025 and reassigned the authority back to the provincial People's Committee under Article 14 of Decree 49/2026/ND-CP. The Ministry of Finance advised businesses to consult the relevant land management authority for specific guidance.
Ministry of Finance Clarification: Authority to Approve Land Use Rights Agreements for Investment Projects
Question
The difference between Decree 239/2025/ND-CP and Decree 151/2025/ND-CP regarding which authority approves agreements to acquire land use rights for non-agricultural investment projects.
Legal Timeline
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Decree 239/2025/ND-CP amending Decree 31/2021/ND-CP (Article 1, clause 8): Approval authority rests with provincial People's Committee (UBND) (based on Land Law Article 127(3)(c))
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Decree 151/2025/ND-CP (Article 10): Decentralized authority to commune-level People's Committee to strengthen local governance
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Decree 49/2026/ND-CP dated 31/01/2026 (Article 16(3)(d1)): Repeals Article 10 of Decree 151/2025 with effect from 31/01/2026; Article 14 of Decree 49/2026 reassigns authority to provincial People's Committee
Current Status (from 31 January 2026)
Authority to approve land use rights transfer agreements for investment projects: Provincial People's Committee (per Decree 49/2026/ND-CP)
Practical Advice
- Investment approval applications must include a provincial People's Committee approval letter for the land use rights agreement (not commune-level)
- Consult the provincial Department of Natural Resources and Environment or UBND for specific procedures