Can land plots be divided into district-level land use plans in Vietnam? Is church land exempt from non-agricultural land use tax in Vietnam?

Can land plots be divided into district-level land use plans in Vietnam?

Currently, my family has a plot of land 10m x 30m with a 4m existing road crossing under planning. Now my family wants to split into 2 plots, and has contacted the registration office branch to complete the procedures for splitting the plot. However, after checking the land, the front of the plot of land has a planning road that affects part of it. parcel of land. For that reason, it was not possible to separate the plot. This is the 2020 land use plan of the District People's Committee. There has been no announcement or decision on land recovery. Can I split the plot? Please let me know from a lawyer.

Answer: Pursuant to the provisions of Article 49 of the 2013 Land Law, amended and supplemented Clause 1, Article 6 of the Law amending and supplementing a number of Articles of 37 Laws related to the 2018 planning, the implementation of the planning, the land use plan is applied as follows:

7. In the cases where the land use planning has been published but a district land use plan is not available, the land user is entitled to keep using land and exercise the rights of a land user as prescribed by law.

In the cases where the district land use plan is available, the land user in the area where land has to be repurposed and expropriated according to the planning is entitled to keep exercising the rights of a land user but is not allowed to build new residential houses or works or grow perennials. Any land user that wishes to renovate or repair existing residential houses or works must obtain permission from a competent authority as prescribed by law.

Thus, according to this regulation in Vietnam, in cases where land is under planning but has an annual land use plan at the district level, the land user cannot exercise the rights of land users, including the right to transfer land. exchange, transfer, split plots, lease, sublease, inherit, donate, mortgage, contribute land use rights as capital,...

Therefore, your family cannot split the plot of land that has the above land use plan. The land registration office's refusal of the family's application to separate the plot is well-founded.

Can land plots be divided into district-level land use plans in Vietnam? Is church land exempt from non-agricultural land use tax in Vietnam? (Image from the Internet)

When contracted land for shrimp farming is confiscated, will there be no compensation for the land in Vietnam?

Can I ask if a household using 1000 m2 of contracted land for aquaculture (shrimp) will be compensated for the land when it is recovered?

Answer: Pursuant to Clause 1d, Article 76 of the 2013 Land Law stipulates as follows:

1. Cases that are not eligible for compensation for land but are eligible for compensation for the remaining investment costs on land when the State recovers the land include:

a/ Land which is allocated by the State without land use levy, except the cases in which agricultural land is allocated to households and individuals as prescribed in Clause 1, Article 54 of this Law;

b/ Land which is allocated with land use levy by the State to organizations but those organizations are exempted from land use levy;

c/ Land which is leased by the State with annual rental payment or leased land with full one- off rental payment for the entire lease period but the land rental is exempted, for cases in which households and individuals use land under the policies for people with meritorious services to the revolution;

d/ Agricultural land belonging to the public land fund of the communes, wards or townships;

e/ Contracted land for agriculture, forestry, aquaculture or salt production.

Thus, in cases where households use contracted land for aquaculture in Vietnam, when it is recovered, they will not be compensated for the land.

Is church land exempt from non-agricultural land use tax in Vietnam?

I heard that church land will be exempt from non-agricultural land use tax, is that true?

Answer: According to Clause 1, Article 159 of the 2013 Land Law, land used by religious institutions includes land for pagodas, churches, oratories, sanctuaries, monasteries, religious schools, head offices of religious institutions and other religious institutions whose operation is licensed by the State.

Clause 2, Article 3 of the Law on Non-Agricultural Land Use Tax 2010 stipulates that non-agricultural land used for non-business purposes, including land used by religious establishments, will not be subject to non-agricultural land use tax. 

Therefore, church land not used for business purposes will not be subject to non-agricultural land use tax. Otherwise, you will be subject to this tax in Vietnam.

In case church land is subject to non-agricultural land use tax, it will not be exempt from tax as prescribed in Article 9 of the Law on Non-Agricultural Land Use Tax 2010.

Thus, depending on the case, church land is subject to non-agricultural land use tax or not in Vietnam.

Best regards!