Vietnam: Expenditures on compulsory land audit or expropriation

According to Circular No. 74/2015/TT-BTC of the Ministry of Finance of Vietnam, expenditures on compulsory land audit or expropriation shall be budgeted for the followings:

- Notifying and influencing entities to implement the enforcement decision on land audit and expropriation;

- Purchasing raw materials, fuel, and renting means of transport, security, healthcare and fire-fighting equipment as well as other necessary equipment used for enforcement of land audit and expropriation;

- Organizing execution of the enforcement of land audit and expropriation;

- Sealing, destroying, pulling down or transporting property; moving the person who is subject to enforcement proceedings and any other concerned out of the land subject to enforcement actions; renting venues, human force, property protection equipment, and meeting other actual legal expenditures directly used for safe custody of property in the process of compulsory land expropriation if the property owner fails to make payment;

- Making video recordings and taking photos so as to support the compulsory land audit and expropriation;

- Protecting and avoiding reoccupying land subject to the compulsory land expropriation over the period from the commencement of the compulsory land expropriation to the completion of site clearance;

- Meeting other expenditures directly related to implementation of decision on enforcement of land audit and expropriation.

View more details at Circular No. 74/2015/TT-BTC of the Ministry of Finance of Vietnam, effective from July 01, 2015.

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