Newest regulation on owning land levy in Vietnam

Newest regulation on owning land levy in Vietnam (Internet image)

On July 30, 2024, the Government of Vietnam promulgated Decree 103/2024/ND-CP on land levy and land rent.

Newest regulation on owning land levy in Vietnam

According to Article 22 of Decree 103/2024/ND-CP, regulation on owning land levy is as follows:

- Subjects eligible to own land levy, levels of land levy debt recorded, the duration of land levy debt recording are executed as stipulated in the Decree on compensation, support, resettlement when the State recovers land, and the Decree on issuance of land use right certificates.

- Order, procedures for owning land levy for households and individuals:

+ For cases of owning land levy for persons allocated resettlement stipulated in Clause 3, Article 111 of Land Law 2024, land users who need to own land levy submit an Application for land levy debt recording and documents proving subjects eligible to own land levy together with the dossier for a land use right certificate as stipulated by law (including: the decision on land allocation for resettlement and the compensation, support, and resettlement plan approved by the competent state authority) at the Land Registration Office or the land management agency or the one-stop-shop inter-agency.

+ For cases of owning land levy not stipulated in Point a, Clause 2, Article 22 of Decree 103/2024/ND-CP, land users shall follow the sequence of procedures for recording debts (if any) as stipulated in the Decree on issuance of land use right certificates.

+ The Land Registration Office or the land management agency or the one-stop-shop inter-agency reviews, checks the dossier of the person eligible to record debts as stipulated in Points a, b, Clause 2, Article 22 of Decree 103/2024/ND-CP and makes an Information Transfer Note to send to the tax authority and related agencies as stipulated; the Information Transfer Note must include information about the subject eligible to record debts, the duration of land use to be recorded as debts as stipulated in Clause 1, Article 22 of Decree 103/2024/ND-CP; at the same time, a Receipt is given to the person recording debts as stipulated.

+ Based on the Information Transfer Note sent by the Land Registration Office or the land management agency or the one-stop-shop inter-agency, the tax authority calculates and issues a Notice as stipulated to send to households, individuals, state land management agencies, and related agencies (if necessary) within five (05) working days from the date of issuing the notice. The Notice must include the following details:

++  Total  land  levy  the  household  or  individual  must  pay.

++  Amount  of  land  levy  recorded  as  debt.

++  Amount  of  land  levy  not  recorded  as  debt  (if  any).

++  Time  for  households  and  individuals  to  pay;  including:Time  to  pay  the  amount  of  land  levy  not  recorded  as  debt  (if  any)  within  the  time  limit  stipulated  by  the  law  on  tax  administration;Time  to  pay  the  amount  of  land  levy  recorded  as  debt  according  to  the  regulation  in  Clause  1,  Article  22  of  Decree  103/2024/ND-CP.

+ Based on the tax authority's Notice, households and individuals pay the amount of land levy not recorded as debt (if any) to the state budget following the tax authority's notice and submit the receipt at the Land Registration Office or the land management agency or the one-stop-shop inter-agency to be issued a land use right certificate.

+ The state budget revenue authority as stipulated by the law on tax administration is responsible for collecting the land levy according to the tax authority's Notice and providing receipts to households and individuals; at the same time, transferring the information about the collected amount of households and individuals to related agencies as stipulated.

+ Based on the receipt submitted by the household or individual, the Land Registration Office or the land management agency or the one-stop-shop inter-agency issues the land use right certificate showing the amount of land levy recorded as debt and the duration of debt as stipulated in Clause 1, Article 22 of Decree 103/2024/ND-CP.

- Order, procedures for paying off, clearing land levy debts for households, individuals recorded as debt:

+ Based on the debt recording duration stipulated in the Decree on compensation, support, resettlement when the State recovers land, and the Decree on issuance of land use right certificates, households and individuals pay off the land levy debt in a lump sum to the state budget as per the law on tax administration.

The state budget revenue authority per the law on tax administration is responsible for collecting the unpaid land levy according to the debt noted in the land use right certificate or the tax authority's Notice and providing the receipt to households and individuals; simultaneously, transferring information about the amount received from households and individuals to related agencies as stipulated.

The tax authority issues a Notice confirming the completion of financial obligations regarding land levy collection using Form No. 03 in Appendix I issued with Decree 103/2024/ND-CP.

	Form No. 03

+ After completing the payment of the land levy debt as stipulated in Point a, Clause 3, Article 22 of Decree 103/2024/ND-CP, households and individuals submit the dossier including: the original land use right certificate, original receipt of land levy payment, or the original Notice confirming the completion of financial obligations regarding land levy to the Land Registration Office or the land management agency or the one-stop-shop inter-agency to clear the land levy debt noted on the land use right certificate. In case the receipt is lost, households and individuals shall contact the state budget revenue authority per the law on tax administration to get confirmation of the paid land levy.

+ The Land Registration Office or the land management agency or the one-stop-shop inter-agency is responsible for reviewing and comparing the dossier submitted by the household or individual to clear the land levy debt noted on the land use right certificate and returning the land use right certificate to the household or individual within one working day from the date the household or individual submits the dossier as defined in Point b, Clause 3, Article 22 of Decree 103/2024/ND-CP.

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