Payment of land levies is one of the basic obligations of land users in Vietnam. Is it permissible to transfer the land use rights in case of failing to pay land levies?
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Vietnam: Is it permissible to transfer the land use rights in case of failing to pay land levies? (Illustrative image)
According to the current land law, in addition to the basic common rights of land users in Vietnam such as:
- To be granted the certificate of land use rights, houses and other land-related assets ownership.
- To enjoy the results of the labor and investment on land.
- To enjoy the benefits derived from facilities constructed by the State for protecting and improving agricultural land.
- To receive the State’s guidance and assistance in the improvement and fertilization of agricultural land.
- To be protected by the State against others’ infringements of their lawful rights and benefits related to land.
- To receive compensation when land is expropriated by the State in accordance with this Law.
- To complain about, denounce or file lawsuits over violations of their lawful land use rights and other violations of the land law.
Land users also have important rights such as the right to exchange, transfer, lease, sublease, inherit, donate, mortgage land use rights and contribute land use rights as capital according to the provisions of the Land Law. Among these, transferring land use rights can be exercised when the legal requirements are met.
According to Article 188 of the Land Law 2013, land users in Vietnam can transfer land use rights when the following conditions are satisfied:
- Having the certificate;
- The land is dispute-free;
- The land use rights are not distrained to secure judgment enforcement;
- Within the land use term.
Additionally, as per Clause 1 of Article 168 of the Land Law 2013, a land user who is allowed to delay the performance of, or owe, his/her financial obligations, may exercise the right to transfer land use rights only after fulfilling all financial obligations.
The financial obligations of land users are defined in Clause 1 of Article 63 of Decree 43/2014/ND-CP, including land levy, land rent, land-related taxes, and registration fees as determined by the tax authority.
Thus, land users may not transfer the land use rights without paying the land levy. To exercise the right to transfer land use rights, land users must fully pay the land levy as prescribed.
Thuy Tram
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