Pursuant to Article 55 of the 2013 Land Law, regulations on land allocation with land use levy are as follows:
The State shall allocate land and collect land use levy in the following cases:
1. Households and individuals that are allocated residential land;
2. Economic organizations that are allocated land to implement investment projects on construction of houses for sale or a combination of sale and lease;
3. Overseas Vietnamese and foreign-invested enterprises that are allocated land to implement investment projects for the construction of houses for sale or for a combination of sale and lease;
4. Economic organizations that are allocated land to implement investment projects on infrastructure of cemeteries and graveyards for transfer of land use rights together with the infrastructure.
According to Clause 3, Article 98 of the 2013 Land Law, regulations on principles of grant of certificates of land use rights and ownership of houses and other land-attached assets are as follows:
3. Land users or owners of houses and other land-attached assets shall be granted a certificate of land use rights and ownership of houses and other land-attached assets after they have fulfilled the financial obligations as prescribed by law.
In case the land users or owners of houses and other land-attached assets do not have to fulfill financial obligations or are exempted from financial obligations or allowed to owe the financial obligations and in case the land is leased with annual rental payment, they may receive the certificate of land use rights and ownership of houses and other land-attached assets right after the certificate is granted by a competent agency.
Thus, according to current regulations in Vietnam, when completing financial obligations, specifically when paying land use fees, Vietnamese people residing abroad can receive a certificate of housing use rights.
Are Vietnamese people residing abroad given land use rights certificates to invest in houses to sell when completing financial obligations? (Image from the Internet)
In addition, Article 9 of Decree 10/2022/ND-CP stipulates deferment of registration fees as follows:
1. The fee for registration of houses and land of households and individuals eligible for deferment of land use fee shall be deferred according to regulations of the land law on the collection of land use fee. Households and individuals shall pay the registration fee in arrears according to the houses and land price prescribed by People’s Committees of provinces or centrally affiliated cities upon the declaration of such fee.
2. When a household or individual granted the deferment of registration fee according to Clause 1 of this Article transfers, converts or gifts the ownership of housing and the land use right to another entity (except the gifting of houses and land as prescribed in Clause 10 Article 10 of this Decree), the registration fee deferred must be paid in full prior to the transfer, conversion or gifting of the property.
3. Procedures for deferment of registration fees
a) Households and individuals eligible for deferment of houses, land registration fee, as stated in Clause 1 of this Article, shall file the written declaration of registration fee in accordance with regulations of the law on tax administration.
b) Agencies competent to issue certificates of land use right and ownership of housing and property on land (referred to as authorized issuers of title deeds) shall consider such documents to verify the declarant's eligibility for deferment of houses, land registration fee, as stated in Clause 1 of this Article, and mark the phrase "Nợ lệ phí trước bạ" ("Registration fee has not been paid") to the certificate of land use right and ownership of housing and property on land before the issuance of such certificate to the proprietor or user of the house, land.
c) Upon the receipt of an application for transfer, conversion or gifting of housing ownership and land use right from a household or individual marked indebted for registration fee, authorized issuers of title deeds shall forward the application with a “notification for verification of land-related financial obligation" to tax agencies which shall then calculate and send notifications of the registration fee in arrears to such household or individual for settlement prior to the procedure for transfer, conversion or gifting.
Thus, according to current regulations in Vietnam, land users can owe registration fees, and only after paying the fees will they be issued a certificate.