Guidance on Procedures for Extending the Use of Agricultural Land by Religious Institutions at the Provincial Authority Level
Procedure for Extending the Use of Agricultural Land for Religious Institutions in 2023
Based on Subsection 25, Section 1, Annex 2 issued with Decision 1085/QD-BTNMT of 2023, the procedure for extending the use of agricultural land for religious institutions is regulated as follows:
- The religious institution submits 01 set of documents requesting an extension of land use to the Department of Natural Resources and Environment.
- The Department of Natural Resources and Environment is responsible for assessing the need for land use. If the conditions for extension are met, it will submit to the Provincial People's Committee for a decision to extend land use rights and transfer documents to the Land Registration Office for registration.
- The Land Registration Office will perform the registration, confirm the extension of land use in the issued Certificate of Land Use Rights, adjust, update changes in the cadastral records and land database, and deliver the Certificate to the religious institution.
- In case the conditions for land use extension are not met, the Department of Natural Resources and Environment will notify the land user and proceed with the procedures for land recovery as per regulations.
Guidelines for extending the use of agricultural land for religious institutions at the provincial level. (Image from the Internet)
Documents Required for Extending the Use of Agricultural Land for Religious Institutions at the Provincial Level
Based on Subsection 25, Section 1, Annex 2 issued with Decision 1085/QD-BTNMT of 2023, the documents required for extending the use of agricultural land for religious institutions at the provincial level include:
- The application for land and property change registration according to Form No. 09/DK issued with Circular 33/2017/TT-BTNMT and published on the website of the Ministry of Natural Resources and Environment.
- The original issued Certificate of Land Use Rights.
Processing Time for Extending the Use of Agricultural Land for Religious Institutions at the Provincial Level
Based on Subsection 25, Section 1, Annex 2 issued with Decision 1085/QD-BTNMT of 2023, the processing time for extending the use of agricultural land for religious institutions at the provincial level shall be stipulated by the Provincial People's Committee but shall not exceed 07 days from the date of receipt of complete and valid documents.
Note: This time does not include weekends, public holidays as prescribed by law; the time of receiving the documents at the commune level, the time for fulfilling financial obligations of the land user; the time for considering or handling cases of legal violations in land use, or the time for forensic assessment.
For mountainous, island, remote, and extremely difficult socio-economic areas, the processing time may be extended by 10 days.
The results of the administrative procedure must be returned to the land user, the property owner connected with the land within 03 working days from the date of finalizing the procedure.
Deadline for Paying Agricultural Land Use Tax
According to Clause 2, Article 18 of Decree 126/2020/ND-CP, the deadline for paying agricultural land use tax is specified as follows:
Deadline for paying tax obligations to the state budget for land, water resource exploitation rights, mineral resource rights, sea usage fees, registration fees, business license tax
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2. Agricultural land use tax
a) Initial tax payment deadline: No later than 30 days from the date of issuance of the agricultural land use tax payment notice by the tax authority.
b) From the second year onwards, taxpayers may choose to pay agricultural land use tax once or twice a year. If they choose to pay once a year, the tax payment deadline is May 31.
If taxpayers choose to pay twice a year, the deadlines for each installment are as follows: the first installment of 50% is due by May 31; the remaining balance is due by October 31.
c) For tax return adjustments, the payment deadline is no later than 30 days from the date of issuance of the agricultural land use tax adjustment notice.
d) In areas where the agricultural product harvest season does not coincide with the tax payment deadlines specified in this clause, the tax authority is allowed to extend the tax payment deadline by no more than 60 days compared to the prescribed deadlines.
The initial deadline for paying agricultural land use tax is within 30 days from the date of issuance of the tax notice. Organizations, households, and individuals may choose to pay agricultural land use tax once or twice a year.
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