When do I have to pay land levies and land rents upon recognition of successful bid of land use rights in Vietnam?
When do I have to pay land levies and land rents upon recognition of successful bid of land use rights in Vietnam?
According to the provisions of Clause 1, Article 13 of Joint Circular No. 14/2015/TTLT-BTNMT-BTP as follows:
Payment of land levies and land rents upon recognition of successful bid
1. Within 05 working days, from the date on which the recognition of successful bid is received from the competent People’s Committee, tax authority shall send a notification of payment of land levies or land rents in writing to the successful bidder.
Thus, within 05 working days, from the date on which the recognition of successful bid is received from the competent People’s Committee, tax authority shall send a notification of payment of land levies or land rents in writing to the successful bidder.
Thus, after receiving the notice of the tax authority, the auction winner must pay land use levy and land rent.
When do I have to pay land levies and land rents upon recognition of successful bid of land use rights in Vietnam? (Image from the Internet)
What are the contents of notification of payment of land levies or land rests?
According to the provisions of Clause 2, Article 13 of Joint Circular No. 14/2015/TTLT-BTNMT-BTP as follows:
Payment of land levies and land rents upon recognition of successful bid
…
2. The notification of payment of land levies or land rests shall contain:
a) Amount of land levies or land rents payable and method, location and deadline for payment according to the auction result recognized by the competent People’s Committee;
b) Name, address and number of account at State Treasury for payment;
c) Deadline for payment;
d) Deadline for transfer documentary evidence on payment of land levies or land rents to the natural resources and environment authority.
3. The successful bidder shall pay land levies into State Treasury and transfer documentary evidence on payment to the natural resources and environment authority for contract for land lease and Certificate of rights to use land, ownership of land and property on land as prescribed.
Thus, the notification of payment of land levies or land rests includes the following contents:
- Amount of land levies or land rents payable and method, location and deadline for payment according to the auction result recognized by the competent People’s Committee;
- Name, address and number of account at State Treasury for payment;
- Deadline for payment;
- Deadline for transfer documentary evidence on payment of land levies or land rents to the natural resources and environment authority.
What is the time limit for issuing land use right certificate and allocating land to auction winner?
According to the provisions of Article 14 of Joint Circular No. 14/2015/TTLT-BTNMT-BTP as follows:
Issuing land use right certificate and allocating land to auction winner
1. After receiving documentary evidence on full payment of amount of successful bid from the successful bidder, the natural resources and environment authority shall request the competent People’s Committee to issue land use right certificate; and sign contract for land lease as prescribed in Point d Clause 5 Article 68 of Decree No. 43/2014/ND-CP dated May 15, 2014 of the Government providing guidance on the Law on land.
2. Within 05 working days from the date on which the competent People’s Committee issues land use right certificate, the natural resources and environment authority shall cooperate with the auction authority and the People’s Committee of commune, ward or town where the auctioned land plot is located in transferring land plot and issuing land use right certificate to the auction winner; and direct relevant units to update and modify database on cadastral as prescribed.
Thus, after receiving documentary evidence on full payment of amount of successful bid from the successful bidder, the natural resources and environment authority shall request the competent People’s Committee to issue land use right certificate.
In addition, within 05 working days from the date on which the competent People’s Committee issues land use right certificate, the natural resources and environment authority shall cooperate with the auction authority and the People’s Committee of commune, ward or town where the auctioned land plot is located in transferring land plot and issuing land use right certificate to the auction winner; and direct relevant units to update and modify database on cadastral as prescribed.
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