Determining Land Used for Incorrect Purposes and Not Yet Used in Accordance with Regulations

Method of determining land used for improper purposes, not yet used according to regulations (Illustration)

According to Circular 45/2011/TT-BTNMT, the method for determining the area of land used for improper purposes, land not yet used according to regulations is carried out as follows:

- In the case where the entire parcel is used for improper purposes or not yet used according to regulations, the determination of the area of land used for improper purposes, land not yet used according to regulations is as follows:

- Determine according to lawful documents on land use rights. In the case where the land user has multiple lawful documents on land use rights, determine according to the document with the most recent signing date;- In the case where there is already a cadastral map (approved according to regulations) drawn after the signing date of the lawful document on land use rights, determine according to that cadastral map.

In the case where after the signing date of the lawful document on land use rights, the land-using organization has carried out cadastral mapping and declared land use according to Directive 31/2007/CT-TTg dated December 14, 2007 of the Prime Minister of the Government of Vietnam on the inventory of land funds managed and used by organizations assigned or leased land by the State (hereinafter referred to as Directive 31/2007/CT-TTg), the determination shall be according to that cadastral mapping.

- In the case where a part of the parcel is used for improper purposes or not yet used according to regulations, the determination of the area of land used for improper purposes, land not yet used according to regulations is as follows:

- In cases where there is already a cadastral map showing the scope of land used for improper purposes, land not yet used according to regulations, determine according to that cadastral map;- In cases where the land-using organization has carried out cadastral mapping and declared land use according to Directive 31/2007/CT-TTg and it is still consistent with the current land use status, the determination shall be according to the results of that cadastral mapping and declaration;- In cases where there is no cadastral map, or cadastral mapping and declaration of land use according to Directive 31/2007/CT-TTg have not been carried out, the area of land used for improper purposes and land not yet used according to regulations is determined according to the actual use at the time of tax declaration. The land user shall self-determine the area for tax declaration and is responsible before the law for the content of that declaration.

More details can be found in Circular 45/2011/TT-BTNMT, effective from February 10, 2012.

Thuy Tram

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