Therefore,  the families, individuals which are accepted to change aims of using land, issued the land used right certificates (LURC) will be recorded debts as “debt in land used money” on LURC in case they have not yet been able to pay and they have wishes to be recorded.

At the moment of payment, the land users have to pay according to the price at the moment of issuance of LURC with deadlines of payment during maximum of 5 years; upon this 5 years if they still do not yet finish the payments, they will have to be applied the price of moment of payment. For cases where money has been debited before 1/3/2011 without payment, then will be applied the provisions on debt payments of this Decree.

Accordingly, within a maximum of 5 years from 03/01/2011, land users will be paid arrears of land use under the land price at the time of granting LURC; after 5 years that has not paid off the land user must pay land use by land price stipulated by Provincial People's Committee at the time of repayment.

Meanwhile, the Government added some cases which are exempt from land used money as: land for constructing houses for purchase (by one-time payment or installment), for lease, for hire purchase for the lowest income in urban areas; for the lands that are allocated for purposes of hydropower reservoirs.

The Decree will be valid from 01/3/2011 and dismiss the Article 8.2 of Decree 198/2004/ND-CP on 03/12/2004 and the Article 5 of Decree 84/2007/ND-CP.