Decision No. 54/2024/QĐ-UBND, issued by the People's Committee of Phú Yên Province on 31 October 2024 (signed by Vice Chairman Lê Tấn Hổ) and effective from 11 November 2024, prescribes the principles and unit prices for compensating damage to crops and livestock when the State recovers land in Phú Yên Province, pursuant to Clause 6, Article 103 of the 2024 Land Law, the 2023 Law on Prices, and Decrees No. 88/2024/NĐ-CP and No. 102/2024/NĐ-CP. It applies to land-administration agencies, district- and commune-level People's Committees, compensation organisations, and persons whose land or attached assets are recovered. Compensation rests on actual inventory at the time of counting. In mature mono-crop orchards, planting below the prescribed density is compensated at actual counts, while trees exceeding density receive only 10 per cent of the unit price; in mixed plantings the owner chooses the main crop, compensated at 100 per cent within density, and intercrops are paid in full only within the residual-area density conversion. Nursery seedlings receive relocation costs only; ornamental plants are compensated only if planted directly in the ground; coppice regrowth counts as one tree per stump, with diameters measured at the base for trees under four years and at 1.3 m for trees over 6 cm; reference densities are 2,000 trees/ha for acacia and eucalyptus, 2,500 for casuarina and 834 for large timber. Livestock are compensated only as inventoried; animals ready for sale or relocatable receive no compensation (relocation support applies under Decree No. 88/2024/NĐ-CP, and facilities in prohibited livestock zones receive only relocation support under Decree No. 106/2024/NĐ-CP); breeding sows and laying hens in production that cannot be moved are compensated. Unit prices are adjusted when market prices rise or fall more than 20 per cent continuously for three months or otherwise misalign, monitored by the Department of Agriculture and Rural Development under Circular No. 29/2024/TT-BTC. Annex 1 prices annual crops per square metre (rice VND 7,000; cassava VND 7,200; garlic VND 74,000; asparagus VND 28,000; chili VND 20,300; watermelon VND 17,600; seed lotus VND 35,000). Annex 2 prices perennials by year: mango up to VND 1,110,000; pomelo up to VND 1,243,000; durian up to VND 4,958,000 from year six; mangosteen up to VND 1,989,000; coconut up to VND 986,000; coffee up to VND 366,000; pepper up to VND 354,000 per tree. Annex 3 covers forestry trees (acacia and eucalyptus VND 17,000–60,000 with timber-salvage offsets; high-value slow growers up to VND 200,000; cinnamon up to VND 800,000, applying Quảng Ngãi rates). Annex 4 prices flowers, ornamentals and medicinal plants (lộc vừng specimens up to VND 4,130,000). Annex 5 prices livestock: breeding sows VND 49,008–76,576 per kg and laying hens VND 49,247–74,044 per kg by age bracket. Owners may salvage crops and animals before handing over land.