Procedures for recording land levy debt of households and individuals in cases of resettlement arrangement in Vietnam

Procedures for recording land levy debt of households and individuals in cases of resettlement arrangement in Vietnam​ (Image from the internet)

On October 31, 2024, the Ministry of Finance of Vietnam issued Decision 2589/QD-BTC regarding the announcement of new administrative procedures in the field of land and abolishment within the field of land levy, land rent, and taxes under the management function of the Ministry of Finance.

Procedures for recording land levy debt of households and individuals in cases of resettlement arrangement in Vietnam

(1) Sequence of implementation:

Step 1. Households and individuals submit applications at the Land Registration Office or the natural resources and environment agency.

Step 2. The Land Registration Office or the agency with land management functions or the interlinked single-window department reviews and processes the application: Reviews and checks the application and issues an Information Transfer Form sent to the tax agency and related agencies (The form includes information about the debt-beneficiary, the duration of land use for which the debt is recorded);

Step 3. The tax agency issues a notification according to regulations sent to the household, individual, Land Registration Office, or the agency with land management functions or the interlinked single-window department and related agencies (if necessary) within no more than 5 working days from the date of issuance. The notification includes:

- The total land levy the household, individual must pay;

- The amount of land levy that cannot be recorded as debt (the compensation, land support amount received by the household, individual);

- The amount of land levy to be recorded as debt = Total land levy to be paid - The amount of land levy not to be recorded as debt.

Step 4. Based on the Tax Agency's notification, households and individuals pay the amount of land levy not recorded as debt (if any) into the state budget according to the tax agency's notification and submit the receipt to the Land Registration Office or the agency with land management functions or the interlinked single-window department to be issued a Certificate.

Step 5. The household, individual receives the Certificate.

Based on the receipt provided by the household, individual, the Land Registration Office returns the Certificate to the household, individual.

The Certificate will include information about the land levy debt amount and the debt term.

(2) Method of implementation: Submitting the application directly or via post or electronically if a digital signature is available.

(3) Components and quantity of the application:

* Components of the application for land levy debt recording in case of resettlement (point a paragraph 2 Article 22 of Decree 103/2024/ND-CP dated July 30, 2024, of the Government of Vietnam):

- Application for recording land levy debt (1 original copy);

- Documents proving eligibility for recording land levy debt (1 copied and authenticated copy);

- Application for Certificate issuance: Decision on land allocation for resettlement, compensation plan, support, resettlement approved by a competent state agency (1 copied and authenticated copy).

The copies must be authenticated by a competent authority or organization.

* Number of application sets: 01 set.

(4) Processing time: Concurrent with the issuance period of the land use right certificate as stipulated in the Decree on certificate issuance.

(5) Subjects for the administrative procedure: households, individuals assigned for resettlement.

(6) Agency handling the administrative procedure: Land Registration Office or the agency with land management functions or the interlinked single-window department.

(7) Result of administrative procedure implementation: Certificate of land use rights, ownership of properties attached to the land including information about the land levy debt amount and debt term.

See detailed content in Decision 2589/QD-BTC which takes effect from October 31, 2024.

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