The Ministry of the Interior (MOI) promulgated the Guidelines Governing Compensation for Damage Caused by Land Expropriation (the "Guidelines") to allocate among governmental agencies liabilities to owners of land or land improvements for damage caused by land expropriation, and regulate payment of compensation for such damage, effective on 16 August 2012.

Under the Guidelines, if an owner of land or land improvements suffers damage from illegal expropriation, the governmental agency responsible for the damage should compensate the owner; if the damage is caused by the MOI's negligence in approving the expropriation, the MOI should compensate for it. If, after the land is expropriated, (1) the expropriation becomes invalid just because compensation is not paid by the statutory deadline, (2) the original landowner applies for return of the land because the land fails to be utilized in accordance with the approved plan or schedule, or (3) the expropriation is revoked or terminated owing to administrative errors or change of circumstances, thereby causing damage to the owner of the land or land improvements, the governmental agency responsible for the damage should be liable. If two or more governmental agencies are found to be involved, the liability thus incurred should be shared between or among themselves.

As to the funds required for the damage compensation, they should be budgeted by the MOI, the land user and all relevant county/city governments, respectively.