What Constitutes Misuse of Land?

What is land used for incorrect purposes? (Illustrative image)

According to regulations in Circular 45/2011/TT-BTNMT, land used for incorrect purposes is determined as follows:

- Land used for incorrect purposes is land being used for purposes subject to tax as stipulated in Article 2 of the Law on Non-Agricultural Land Use Tax (hereinafter referred to as purposes subject to non-agricultural land use tax), but it is not in accordance with the land use purpose recorded in the Land Use Right Certificate or the House Ownership and Residential Land Use Right Certificate or the Land Use Right, House Ownership, and other assets associated with land Certificate or the land allocation decision, land lease decision, decision permitting change of land use purpose, or other documents regarding land use right as stipulated in Clauses 1, 2, and 5, Article 50 of the Land Law (hereinafter referred to as legal documents on land use right), including the following cases:

- Case of being used for one purpose, but the legal documents on land use right specify multiple purposes;- Case of being used for multiple purposes, but the legal documents on land use right specify one purpose (except for residential land of households and individuals currently used in combination with other purposes);- Case where the legal documents on land use right specify multiple purposes and in reality, it is being used for multiple purposes, but one of the purposes in actual use is not in accordance with the purpose stipulated in the legal documents on the land use right.

- Case where the legal documents on land use right specify use for purposes subject to non-agricultural land use tax, but currently being used for other purposes not subject to non-agricultural land use tax is also identified as land used for incorrect purposes.

- In case the land user has multiple types of legal documents on land use right mentioned in points 1.1 and 1.2 of this clause, identification is based on the document with the most recent issuance date.

- In case the legal documents on land use right do not clearly determine the purpose of land use, but administrative land-related records (land allocation records, land lease, land use right registration, land use purpose change) indicate the land use purpose, the identification of land use purpose will follow the administrative records.

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

Thuy Tram

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