Are public employees in Vietnam allowed to inherit agricultural land according to the Law on Land 2024?
What are types of agricultural land in Vietnam?
Based on Article 9 of the Land Law 2024, the classification of land is as follows:
Land Classification
- Based on usage purposes, land is classified into agricultural land, non-agricultural land, and unused land groups.
2. The agricultural land group includes the following types of land:
a) Land for annual crops, including rice cultivation land and land for other annual crops;
b) Land for perennial crops;
c) Forestry land, including special-use forest land, protective forest land, and production forest land;
d) Aquaculture land;
dd) Land for concentrated livestock farming;
e) Salt land;
g) Other agricultural land.
- The non-agricultural land group includes the following types of land:
a) Residential land, including homestead land in rural areas and homestead land in urban areas;
b) Land for constructing offices;
c) Land used for national defense and security purposes (hereinafter referred to as defense and security land);
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Thus, the agricultural land group includes the following types of land:
- Land for annual crops, including rice cultivation land and land for other annual crops;
- Land for perennial crops;
- Forestry land, including special-use forest land, protective forest land, and production forest land;
- Aquaculture land;
- Land for concentrated livestock farming;
- Salt land;
- Other agricultural land.
Are public employees in Vietnam allowed to inherit agricultural land according to the Law on Land 2024? (Image from the Internet)
Are public employees in Vietnam allowed to inherit agricultural land according to the Law on Land 2024?
Based on Article 45 of the Land Law 2024, the conditions for exercising land use rights are as follows:
Conditions for Exercising the Rights to Transfer, Lease, Sublease, Inherit, Donate Land Use Rights; Mortgage, Contribute Capital with Land Use Rights; Receive Transfer, Receive Donation of Land Use Rights
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8. Cases where the transfer, donation of land use rights is not permitted are as follows:
a) Economic organizations are not allowed to receive the transfer of protection forest land or special-use forest land from individuals, except cases where the land use purpose is converted according to the approved land use plan;
b) Individuals not residing in the protective forest or special-use forest area shall not receive the transfer, donation of homestead land and other lands within the protective forest area or strict protection sub-zone, ecological restoration sub-zone under the special-use forest;
c) Organizations, individuals, communities, religious organizations, affiliated religious organizations, overseas Vietnamese, and foreign-invested economic organizations not authorized by law to receive the transfer or donation of land use rights.
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Additionally, based on point g, clause 1, Article 28 of the Land Law 2024 regulating the reception of land use rights:
Reception of Land Use Rights
- Recipients of land use rights are specified as follows:
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g) Domestic organizations, individuals, and communities are entitled to inherit land use rights;
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The law only specifies cases where land use rights transfer and donation are not allowed, without restricting the inheritance of agricultural land. Therefore, individuals have the right to inherit land use rights, including agricultural land use rights.
Thus, individuals, including public employees who do not directly engage in agricultural production, are still allowed to inherit agricultural land use rights based on a will or legal inheritance regulations.
Are public employees in Vietnam allowed to transfer land use rights for inherited agricultural land?
Based on Article 47 of the Land Law 2024, the conditions for transferring agricultural land use rights are as follows:
Conditions for Transferring Agricultural Land Use Rights
Individuals using agricultural land granted by the state, transferred, inherited, or legally transferred land use rights from others are only allowed to transfer agricultural land use rights within the same provincial administrative unit to other individuals and are not required to pay income tax from land use rights transfer and registration fees.
Thus, public employees with inherited agricultural land are allowed to transfer these agricultural land use rights within the same provincial administrative unit to other individuals.
Additionally, public employees transferring land use rights will not be required to pay income tax or registration fees associated with the transfer of land use rights.
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