In order to provide guidance for the implementation of Decree No. 43/2014/ND-CP, dated 15 May 2014, detailing the implementation of a number of articles of the Land Law ("Decree 43"), the Ministry of Natural Resources and Environment issued Circular No. 23/2014/TT-BTNMT, dated 19 May 2014 ("Circular 23"). Following are some highlights of Circular 23.

First, the recording of information on land users, owners of houses and other land-attached assets has been made more flexible:

  1. For a household, the head of the household’s Certificate of Birth Number can be recorded instead of his/her People's Identity or Card of the People's Army.
  2. For a legal entity, apart from details about the legal name and proof of incorporation, information on the legal representative is also required.
  3. For co-ownership, each of the owners must be listed.

​Then, the beneath cases regarding the purpose of land use are noted:

  1. The agricultural land category, "pasture land for grazing animals" has been removed.
  2. Non-agricultural land categories have been added: "Land for construction of diplomatic facilities, Land for industrial complexes, Land for commerce and services, Land for non-agricultural production facilities, Land for community activities, Land for recreation and other public purposes".

On the origins of land use, Circular 23 provides that

  1. When requiring the re-grant of a certificate of land use rights, ownership of houses and other land-attached assets (the “Certificate”) to a transferee the origin stated in the first granted Certificate must also be restated.
  2. Land lease and sublease by legal entities having infrastructure investment in industrial parks, industrial clusters, export processing zones, hi-tech zones and economic zones are classified into two cases which must specify (1) lump-sum rent payment and (2) annual rent payment.

On plans of land lots, Circular 23 requires the recording of the land lot number, neighbouring construction works, planning boundary markers and markers using the land on the land lot. However, the requirement to include the coordinates of the top of the lot has been removed. Further, the plan of the land lot can be fully extended on page 3 of the Certificate in some complicated cases.

Finally, in addition to the main points mentioned above, Circular 23 guides the Department of Natural Resources and Environment to proceed in signing in cases where they have competency and to write information to confirm any change on the Certificate as transferring rights to use a part of a land lot area or a part of land-attached assets granted to another owner.

Circular 23 takes effect from 7 May 2014 and replaces Circular No. 17/2009/TT-BTNMT, dated 21 October 2009 and Circular No. 16/2011/TT-BTNMT, dated 20 May 2011, of Ministry of Natural Resource and Environment specifying administrative procedures related to land property.