Resolution 254/2025/QH15 — easing the 2024 Land Law bottlenecks

ENTERPRISE - COMMERCE

Government Decree No. 20/2026/ND-CP dated January 15, 2026, provides detailed regulations and guidance on the implementation of several articles of National Assembly Resolution 198/2025/QH15 dated May 17, 2025, on some special mechanisms and policies for the development of the private economy.

Decree No. 20/2026/ND-CP was issued to provide detailed regulations and guidance on the implementation of special mechanisms and policies for the development of the private economy according to Resolution No. 198/2025/QH15. The Decree applies to enterprises, business households, individual businesses, and organizations and individuals involved in supporting economic development. The main focus of the Decree is on creating favorable conditions for the private sector to access resources such as land, finance, science and technology, and human resource training.

Regarding support for land access, the Decree clearly stipulates the public disclosure of land fund information in industrial parks and technology incubators specifically for small and medium-sized enterprises (SMEs), high-tech enterprises, and innovative startups. Notably, it includes a policy to reimburse infrastructure investors for reduced land lease fees when they offer discounted rates to priority groups. In addition, this applies to SMEs.

In the financial and tax sectors, the Decree offers strong incentives such as exemptions and reductions in corporate income tax for companies managing startup investment funds and intermediary organizations supporting startups. Small and medium-sized enterprises registering for the first time are exempt from corporate income tax for three consecutive years. In addition, individuals who are experts and scientists working at innovative startup businesses also benefit from a policy of exemption from personal income tax for two years and a 50% reduction in tax payable for the following four years on income from salaries and wages.

To promote digital transformation and enhance governance capacity, the State is committed to providing free digital platforms and integrated accounting software to micro-enterprises, household businesses, and individual business owners. Simultaneously, the state budget will fully support the costs of training courses on business management, accounting, taxation, and human resources for these entities. To ensure enforceability, the Decree clearly defines the responsibilities of the Ministry of Finance in allocating budget estimates and the responsibilities of provincial People's Committees in developing plans, implementing policies, and conducting inspections and audits at the local level.

Government Decree No. 22/2026/ND-CP dated January 16, 2026, provides detailed regulations and measures for organizing and guiding the implementation of the Law on Standards and Technical Regulations.

Decree No. 22/2026/ND-CP was issued to implement and concretize the provisions of the Law on Standards and Technical Regulations after this Law was amended and supplemented by related laws, creating a unified, transparent, and easily implementable mechanism for standardization and technical regulation activities in production, business, and state management. This Decree takes effect from January 16, 2026, and consists of 7 chapters and 71 articles, detailing many important contents in the implementation of the Law.

The Decree applies to domestic and foreign organizations and individuals involved in construction activities, the application of national standards and technical regulations, conformity assessment, declaration of conformity, and other matters as prescribed by law.

In terms of key content, Decree 22/2026/ND-CP focuses on specifying the provisions of the Law in the following areas:

• The process of developing, consulting on, and issuing national standards and technical regulations, emphasizing consultation with stakeholders and ensuring transparency and objectivity in the drafting and issuance of technical documents.
• International cooperation on technical standards and regulations, aiming to promote compatibility with international standards, serving economic integration and development.
• Managing and utilizing certification tools and conformity declarations, including clearly defining conformity marks and compliance marks used to demonstrate that products and goods meet the requirements of technical regulations.
• Register and update technical regulations, and establish procedures for submitting and updating technical regulations to the National Database on Standards, Measurement, and Quality to ensure that the information is always accurate and publicly available.
• Shaping the process of conformity assessment and recognition of foreign assessment results, including regulations on recognizing assessment results from foreign organizations according to objective principles and in line with international practices.

In addition, the Decree also stipulates the responsibilities of state management agencies, organizations, and individuals in the field of technical standards and regulations, in order to ensure the consistent and effective implementation of measures for managing, evaluating, and monitoring standardization and regulation activities.

Notably, Decree 22/2026/ND-CP also repeals several previous decrees that are no longer consistent with the amended Law on Standards and Technical Regulations, aiming to clarify legal responsibilities and avoid overlapping in the application of the law.

In summary, Decree No. 22/2026/ND-CP is an important document that details the implementation of the Law on Standards and Technical Regulations, helping to standardize and clarify the process of developing standards and technical regulations, promoting international cooperation, and creating a clear legal basis for organizations, businesses, and individuals to exercise their rights and obligations as prescribed by law.

INVESTMENT - CONSTRUCTION

Government Decree No. 14/2026/ND-CP dated January 13, 2026, amends and supplements several articles of decrees to reduce and simplify administrative procedures related to production and business activities under the management of the Ministry of Construction.

Decree No. 14/2026/ND-CP was issued to promote administrative reform and create a more favorable environment for businesses and citizens in the construction sector and related fields. Decree No. 14/2026/ND-CP applies to state management agencies, organizations, and individuals participating in production and business activities within the scope of management of the Ministry of Construction, including administrative procedures, business conditions, documents, and licensing related to various fields such as construction, port and terminal transportation, ship dismantling, etc.

In terms of key content, the Decree focuses on the following groups of administrative reform solutions:

- Reduce and simplify administrative procedures: The decree amends and supplements articles of 26 different decrees with the aim of reducing processing time, eliminating unnecessary requirements, and simplifying investment and business conditions. Many cumbersome, overlapping, or outdated administrative procedures have been reviewed, adjusted, or abolished to reduce costs and time for businesses.

- Innovate the application submission process: Some application components that previously required paper submission have now been switched to electronic submission through the National Public Service Portal or other modern application methods, minimizing travel and increasing professionalism in application processing.

- Hierarchical structure: The decree transfers some administrative procedure handling authority from the Ministry of Construction to local management agencies, such as provincial People's Committees, to shorten processing time and increase local accountability. For example, licensing procedures related to ports and wharves are clearly defined with processing deadlines and the option of receiving applications directly or through the Public Service Portal; processing time has been shortened from 12 days to 9 working days for many procedures.

- Adjusting the operating conditions for specialized fields: The decree amends the conditions for organizations operating specialized construction testing laboratories, including requirements for competence, ISO/IEC 17025:2017 standards, personnel training standards, and requirements for public disclosure of testing capabilities, in order to facilitate the participation of qualified organizations.

- Shorten processing times and clearly define responsibilities: Many procedures, such as the decision to put a ship dismantling facility into operation, have also been revised to shorten the processing time (from 5 days to 3 days) and clearly define the responsibilities of provincial People's Committees in handling cases where the facility does not meet operating conditions or in cases of force majeure.

The objective of Decree 14/2026/ND-CP is to reduce unnecessary administrative procedures, promote the development of production and business in the construction sector, and at the same time enhance transparency, efficiency, and accountability in state management from the central to local levels.

Government Decree No. 19/2026/ND-CP dated January 14, 2026, stipulates the procedures for appraising nationally important projects and monitoring and evaluating investments.

Decree No. 19/2026/ND-CP provides detailed regulations on the procedures for appraising nationally important projects and the monitoring and evaluation of investments. The Decree's scope covers steps from appraisal and investment policy decisions to project adjustments for public investments, public-private partnership (PPP) investments, and projects whose investment policies are approved by the National Assembly under the Investment Law. Furthermore, the Decree clearly defines overall investment monitoring, community monitoring, and the costs associated with investment evaluation activities in Vietnam as well as overseas investments.

Organizationally, nationally important projects will be appraised by a State Appraisal Council established by the Prime Minister for each project. The Council comprises a Chairman, Vice-Chairman, and members who are leaders of relevant ministries and agencies, working collectively and making decisions by majority vote. To support the Council, an inter-ministerial expert appraisal team will be established to prepare the content, synthesize opinions, and draft the appraisal report for the Government's consideration before reporting to the National Assembly.

The appraisal process is clearly defined for each type of project and funding source. For public investment projects, the process begins with internal appraisal at the investor's location within a maximum of 15 days, followed by submission of the dossier to the State Appraisal Council for formal appraisal within 30 days. The appraisal focuses on the necessity of the investment, scale, technology, total investment cost, ability to balance funding sources, and environmental, economic, and social impacts. PPP projects or investment projects using other funding sources follow a similar procedure but include additional specific content such as assessing the legal status of the investor and the capital recovery plan.

Investment monitoring and evaluation are carried out throughout the project, from start to finish and even during the operational phase. The Decree stipulates various evaluation methods such as initial, mid-term, and final evaluations, impact assessments, and ad hoc assessments when problems arise. The results from these activities are considered an important basis for competent authorities to decide on project adjustments, capital allocation for subsequent years, or approval of the final project accounts.

Finally, the Decree also specifies the costs of appraisal and consulting services for verification, which are included in the total investment of the project. Consulting organizations and individuals hired are legally responsible for the results of their work before the Council and the investor.

BIDDING - COMPETITION

Government Decree No. 34/2026/ND-CP dated January 22, 2026, amends and supplements a number of articles of Government Decree No. 178/2025/ND-CP dated July 1, 2025, which details a number of articles of the Law on Urban and Rural Planning.

Decree No. 34/2026/ND-CP amends and supplements several articles of Decree No. 178/2025/ND-CP, focusing on detailing aspects of the Law on Urban and Rural Planning. One of the key contents is clarifying the cases requiring the preparation of a general urban plan for cities, provinces slated to become cities, special zones, and areas with multiple wards or independent wards. In particular, for areas comprising many adjacent wards and communes, the preparation of a general plan must meet specific standards regarding a minimum area of 50 km², a population density of at least 300 people/km², and a non-agricultural labor force ratio of 30% or more.

Regarding zoning plans, the Decree clearly stipulates that areas within the city's master plan or newly planned urban areas, as well as functional zones, economic zones, and national tourism zones, must have zoning plans based on implementation plans and area sizes decided by the provincial People's Committee. For detailed planning, this document introduces a simplified process for preparing "master plan layouts" for land plots meeting the small land use scale criteria. Specifically, this process applies to apartment building projects under 2 hectares, industrial or educational projects under 10 hectares, and other cases under 5 hectares, eliminating the planning task approval step and shortening the review and approval time to no more than 15 days.

Furthermore, the Decree promotes the application of technology in management by requiring planning agencies to submit task documents and planning documents through the national database system on construction activities for appraisal. Requirements regarding the capacity of consulting organizations, the accuracy of topographic maps, and the responsibility for soliciting public opinion are also reaffirmed to ensure the quality of the projects. Financially, provincial People's Committees are responsible for issuing annual budget plans and approving cost estimates, and also have the right to delegate or authorize subordinate agencies to carry out this task to increase local autonomy.

Finally, the Decree adds important transitional provisions, allowing for the continued preparation, appraisal, and approval of zoning plans for cities and economic zones that already have approved master plans before July 1, 2025. The Decree also replaces some terminology to ensure consistency within the legal system and takes effect immediately from the date of signing.

Government Decree No. 35/2026/ND-CP dated January 22, 2026, provides detailed regulations on a number of articles of the Resolution on urban classification.

This Decree is based on Resolution No. 111/2025/UBTVQH15 of the Standing Committee of the National Assembly on urban classification, aiming to concretize important regulations related to urban classification, development, and the procedures for recognizing urban classifications in the context of modern and sustainable urbanization.

First, the Decree clarifies the scope of regulation and the subjects of application, defining basic concepts such as existing urban areas (urban areas that have been recognized or classified according to the Resolution), expanded urban areas (existing urban areas in the same adjacent area as defined by the urban master plan), and the concept of green growth urban development in accordance with local development conditions.

Regarding the classification and development of urban areas according to criteria, the Decree stipulates the principles and criteria for classifying urban areas according to their level of development; emphasizing the requirement for synchronized urban development between the economy, society, and environment, in accordance with provincial planning and urban-rural planning; and simultaneously linking it with green urban development, adaptation to climate change, including green infrastructure, green spaces, and green buildings in each stage of urban development.

The decree also stipulates the procedures for establishing, appraising, and recognizing urban classifications and levels of urban development, including detailed guidance on preparing proposals for recognizing urban classifications (such as Type II and Type III cities), the content of the proposal dossier, deadlines, and responsibilities of relevant agencies (provincial People's Committees, Departments of Construction, and specialized agencies). This aims to ensure transparency, consistency, and feasibility in the process of recognizing urban areas according to each classification.

In addition, the Decree specifies the urban development program and plan, requiring People's Committees at all levels to develop urban development plans in accordance with approved planning and report them according to the prescribed form; clearly defining the deadline for processing applications, accountability, and public disclosure of urban development plans.

One notable point is that the Decree sets out criteria and calculation methods for green urban development, as stipulated in the attached appendix, helping localities to assess, measure, and manage urban development in a sustainable manner.

The entire content of the Decree aims to concretize the provisions of the Resolution on urban classification after its promulgation, creating a clear legal basis for urban classification, urban planning, urban classification recognition, and sustainable urban development, thereby contributing to the urbanization process and urban spatial development planning in accordance with the national socio-economic development strategy.

LAND - HOUSING

Resolution No. 7/NQ-CP dated January 12, 2026, of the Government on assigning targets for social housing development to localities in the period 2026 – 2030.

Resolution No. 7/NQ-CP was issued to concretize the strategic goals of social housing development in Vietnam in the coming period, meeting social welfare needs, supporting low-income groups and industrial zone workers, and stabilizing people's lives in the context of socio-economic development. Developing social housing is identified as an important political task, demonstrating both the humanitarian nature of the policy and serving as a driving force for socio-economic growth.

Resolution No. 7/NQ-CP applies to localities, ministries, sectors, and relevant agencies, setting mandatory targets to be completed or exceeded during the 2026-2030 period to contribute to achieving the overall national goals. The key contents of the Resolution include:

1. Overall objectives for the period 2026 – 2030: The government has agreed to assign localities to coordinate the implementation of social housing development according to specific allocated targets, with the goal of completing or exceeding the investment and construction target of at least 1 million social housing units by 2030 to serve low-income individuals and industrial zone workers nationwide.

2. Assigning development targets to localities: The resolution includes a detailed list of targets for social housing development in 34 provinces and cities for the period 2026-2030. Specifically:

• The total target nationwide is over 1.07 million social housing units.
• Hanoi has been assigned to develop 88,666 social housing units.
• Ho Chi Minh City has been assigned to develop 194,297 social housing units — the highest target in the country.
• Other localities such as Hai Phong, Nghe An, Tay Ninh… also have specific targets allocated for each period of the year.

3. Organizing the implementation of the annual plan: Each locality, based on the assigned quotas, shall develop a social housing development plan for each year and an overall plan for the period 2026-2030, incorporating it into the local socio-economic development plan for implementation; prioritizing projects that have already commenced, and urging investors to accelerate progress to complete them on schedule.

4. Coordination, guidance, and supervision of implementation: The Ministry of Construction is tasked with monitoring, guiding, urging, and compiling the implementation results of localities; and periodically reporting to the Prime Minister to promptly adjust and support localities in the process of achieving social housing development targets.

5. Policy significance and roles of different levels: The allocation of targets for social housing development is seen as part of a strategy to ensure social security, improve the quality of life for citizens, contribute to addressing housing needs for low-income earners and workers in industrial zones, and promote sustainable and equitable real estate market development.

In summary, Resolution No. 7/NQ-CP sets clear goals for the development of social housing in the 2026-2030 period with specific targets for each locality, assigning tasks to all levels and sectors in planning and organizing implementation; while also strengthening supervision and urging to contribute to achieving the goal of building at least 1 million social housing units nationwide before 2030.

Government Decree No. 49/2026/ND-CP dated January 31, 2026, provides detailed regulations and guidance on a number of articles of National Assembly Resolution 254/2025/QH15, which stipulates a number of mechanisms and policies to remove difficulties and obstacles in the organization and implementation of the Land Law.

Decree No. 49/2026/ND-CP provides detailed regulations and guidance on the implementation of several articles of Resolution No. 254/2025/QH15 on mechanisms and policies to address difficulties in the implementation of the Land Law. The main content of the Decree focuses on specifying regulations on compensation, support, resettlement, mechanisms for determining land prices, and management of multi-purpose land use.

In the area of land compensation and acquisition, the Decree provides detailed guidance on handling remaining land areas where agreements cannot be reached in land use right projects. The document outlines specific formulas for determining the difference between the average agreed land price and the compensation plan, and clearly defines how to calculate the number of land users within the project area. Furthermore, the Decree clarifies that cases of encroachment on public land or land managed by the State after July 1, 2014, will not be compensated for land acquisition.

Regarding land price management, the Decree stipulates the basis and procedures for constructing, amending, and supplementing land price tables as well as land price adjustment coefficients. The land price adjustment coefficient now includes factors related to market fluctuations, planning, and other influencing factors. A notable new point is the permission to select a land valuation consulting firm through a simplified direct contracting method if no bidders participate after the bidding extension. Furthermore, the Decree expands the cases of multi-purpose land use, including the combination of agricultural and forestry land with renewable energy or high-tech research.

Finally, the Decree amends and supplements a series of provisions in related Decrees such as Decree 71/2024/ND-CP on land prices; Decree 88/2024/ND-CP on compensation, support and resettlement; and Decree 102/2024/ND-CP on the implementation of the Land Law. These changes aim to standardize the process of issuing land use certificates and registering land changes, and to strengthen decentralization and delegation of authority to local governments in deciding on administrative procedures related to land in accordance with practical realities.

Government Decree No. 50/2026/ND-CP dated June 31, 2026, provides detailed regulations on a number of articles of Resolution 254/2025/QH15 dated December 11, 2025, of the National Assembly, stipulating a number of mechanisms and policies to remove difficulties and obstacles in the organization and implementation of the Land Law regarding land use fees and land lease fees.

This Decree is issued to provide detailed regulations on specific mechanisms and policies from Resolution No. 254/2025/QH15 to address outstanding issues and obstacles related to land finance. The scope of the Decree focuses on determining the basis for calculating land use fees and land lease fees in cases of land use conversion, handling land lease fees for public service units, and regulations on exemption and reduction of land use fees for priority groups or specific projects. The Decree applies to state agencies, land users, and organizations and individuals directly involved in fulfilling land-related financial obligations.

Regarding the basis for calculation, the Decree clearly stipulates that the land area for calculating land use fees and land lease fees must comply with the regulations of Decree 103/2024/ND-CP (as amended). The land price for calculation is determined based on the land price table, adjustment coefficient, or specific land price depending on each case, with the default land use fee collection rate being 100% except for special preferential cases. Notably, the cost of constructing the project's technical infrastructure will be determined by the construction management agency and the information will be transferred to the tax authority for deduction or reasonable calculation in the investor's financial obligations.

For households and individuals, the Decree provides preferential policies when converting land use from garden, pond, or agricultural land to residential land. This policy is applied only once to a plot of land chosen by the land user, with the residential land limit determined at the time the conversion is permitted. If individuals intentionally make false declarations to receive the preferential treatment multiple times, the tax authorities will collect 100% of the difference in land price along with an amount equivalent to the late payment penalty calculated from the date of the decision.

The Decree also specifies the transitional arrangements for public service units and projects with alternative investors. Public service units transitioning from land lease to land allocation without payment will not be required to pay land rent and late payment penalties for the period of use before January 1, 2026, if the tax authority has not yet issued a notice or the unit has not paid in full. Furthermore, the Decree adds cases where land rent is exempted for the entire lease period, such as land for maritime infrastructure construction, facilities ensuring air traffic control outside airports, and land used by police units providing public services.

Finally, the Decree emphasizes the responsibility of provincial People's Committees to review and adjust previous payment notices to ensure the rights of citizens and businesses are protected in accordance with the new regulations, requiring completion no later than January 1, 2027.

ENVIRONMENT – MINERALS

Government Decree No. 21/2026/ND-CP dated January 16, 2026, amends and supplements several articles of Decree 193/2025/ND-CP, which provides detailed regulations and measures for the implementation of the Law on Geology and Minerals.

This Decree is issued to complete the legal framework for managing geological and mineral activities after the amendment of the Law on Geology and Minerals, to resolve practical difficulties, and to ensure transparency, feasibility, and consistency in the application of the law. The Decree takes effect from January 16, 2026.

Decree 21/2026/ND-CP applies to state agencies, organizations, and individuals operating in the fields of geology, exploration, exploitation, processing, and management of minerals, with a focus on legal regulations that need to be amended and supplemented to conform with the Law on Geology and Minerals passed by the National Assembly. The main contents of the Decree include the following points:

1. Revise and supplement definitions and terminology: The regulations supplement and clarify concepts such as soil, mine waste rock, permitted mineral reserves, and permitted mineral volumes for each group in mining licenses. This aims to ensure greater clarity in the management and implementation of mineral activities.

2. Adjusting the time limit for processing administrative procedures: Shortening processing times for applications, reducing many regulations on deadlines from "25 days" to "21 working days" and from "30 days" to "24 working days," aims to simplify administrative procedures and reduce waiting times for organizations and individuals involved in mineral activities.

3. Amendments to regulations on the issuance, re-issuance, and conditions of mineral exploitation licenses:

• Specifically clarify the conditions for granting mining licenses, especially for Group III minerals used as common construction materials for projects as stipulated by law, creating more favorable conditions for infrastructure projects and key construction works.
• The decree also clarifies the conditions regarding financial capacity and related factors when implementing mineral exploration projects to ensure feasibility and safety in operations.

4. Adjust or abolish certain inappropriate regulations: A number of regulations that considered an agency to have given its consent if it did not respond within a specified timeframe have been abolished, in order to address shortcomings in the previous licensing and permit adjustment procedures.

5. Amendments to the appendices attached to Decree 193/2025/ND-CP: Update the list of Group I minerals and related content on mineral subgrouping according to mining and management practices.

Decree 21/2026/ND-CP plays a role in expanding, clarifying, and perfecting the detailed regulations for the implementation of the Law on Geology and Minerals, contributing to resolving obstacles in administrative procedures, licensing regulations, and mineral management, supporting businesses, organizations, and individuals to carry out mineral exploration and exploitation activities more conveniently and transparently, while also conforming to the national resource management policy.

Government Decree No. 48/2026/ND-CP dated January 29, 2026, amends and supplements a number of articles of Government Decree 08/2022/ND-CP dated January 10, 2022, detailing a number of articles of the Law on Environmental Protection, as amended and supplemented by Government Decree 05/2025/ND-CP dated January 6, 2025.

This Decree is issued to improve, clearly decentralize, and enhance the effectiveness of state management in environmental protection following recent updates to many related environmental laws and decrees, while also addressing practical implementation obstacles. The Decree takes effect from January 29, 2026.

Decree 48/2026/ND-CP applies to state agencies, organizations, and individuals involved in environmental protection activities, project investment, production and business activities, or other activities with environmental impacts in Vietnam as stipulated by the Law on Environmental Protection and its detailed guiding documents. The main contents of the Decree include the following key points:

1. Decentralization and delegation of authority for environmental management:

• The Decree amends and supplements provisions related to the decentralization of authority for the development, issuance, and implementation of plans for the treatment, remediation, and restoration of areas with particularly severe soil environmental pollution, granting additional power to provincial People's Committees to proactively develop and organize the implementation of these plans, instead of concentrating them at the central level. The implementation of the plan must be clearly reflected in the province's annual environmental protection report and submitted to the Ministry of Agriculture and Environment for compilation.
• The decree also amends regulations on the preparation and appraisal of projects for establishing, recognizing, and inscribing national-level natural heritage sites, clearly defining the responsibilities for appraisal and the authority to recognize natural heritage sites for various agencies, including cases involving inter-regional cooperation or where local responsibilities have not yet been determined.

2. Adjusting the authority for environmental assessment and licensing: The decree expands the authority of the Chairman of the Provincial People's Committee in appraising environmental impact assessment (EIA) reports and granting environmental permits (if the project is subject to permitting) for various types of projects such as public investment projects, projects requiring land-use conversion in nature reserves, important wetlands, or natural forests, etc. This aims to shorten appraisal time, reduce administrative burden, and increase local responsibility in environmental management.

3. Amendments and additions to the contents related to environmental permits: The regulations clearly specify the circumstances under which project owners and facilities must amend their environmental permits within the remaining validity period of the current permit, including changes in technology, changes in scale, and additions to waste treatment plans, to ensure that the permit always reflects actual operations.

4. Other technical and detailed modifications: The Decree amends and supplements several other articles in Decree 08/2022/ND-CP to conform with the Law on Environmental Protection and related documents, such as: amending the name and content of regulations on subjects not required to register for environmental protection; revising wastewater discharge flow rates and regulations on Vietnam Eco-label certification; regulating the dossier and time limit for reviewing registration dossiers for certification… aiming to minimize overlap, increase consistency and feasibility in the application of environmental law.

Decree 48/2026/ND-CP helps to more clearly decentralize environmental management authority, especially at the provincial level, contributing to increased proactiveness and efficiency in handling environmental pollution, assessing environmental impact assessments, and granting environmental permits for investment projects; at the same time, it adjusts technical regulations and procedures to conform with the latest legal framework on environmental protection, reducing the administrative burden on relevant agencies, organizations, businesses, and individuals.