What is Encroached Land, Unused Land According to Conformable?

This is an important provision stipulated in Circular 45/2011/TT-BTNMT guiding the determination of land area not used for the intended purpose, encroached, occupied, not yet used for calculating non-agricultural land use tax issued by the Ministry of Natural Resources and Environment, promulgated on December 26, 2011.

Encroached land, unused land according to conformable, Circular 45/2011/TT-BTNMT

What is encroached land, unused land according to conformable? (Illustrative photo)

According to the provisions of Circular 45/2011/TT-BTNMT, encroached land, unused land according to conformable are understood as follows:

1. Encroached land refers to the additional area of land currently being used for non-agricultural land use tax purposes, originating from the current user shifting boundaries or borders into land with a lawful user or into land managed by the State without the permission of the lawful land user or the competent State authority. In cases where the parcel area increases after re-measurement compared to the legal documents on land use rights, but the boundaries or borders do not change, the increased area is not considered as encroached land.

2. Occupied land is land currently being used for non-agricultural land use tax purposes, with origins in one of the following cases:

- Occupied land is land that the current user has unlawfully seized from the State or legally owned land without the permission of the competent State authority or the lawful land user.

- Land temporarily allocated, leased, or loaned by State agencies or other land users, but has not been returned after the expiration of the temporary allocation, lease, or loan period without completing the extension procedures.

- Land that the State has decided to recover and has fully compensated and supported according to the law, but the land user continues to use it after the land handover deadline.

- Land currently used in non-compliance with court judgments, execution decisions of judgment enforcement agencies, or effective dispute resolution decisions of the competent State agency.

3. Unused land according to conformable is land allocated, leased, or recognized by the State for non-agricultural land use tax purposes (excluding homestead land of households and individuals), but not used within twelve (12) consecutive months or with a slower progress of more than twenty-four (24) months compared to the progress stated in the investment project, from the date of land handover on-site or the date of issuance of the Certificate (for cases where the State recognizes land use rights) without permission from the competent State agency deciding the land allocation, lease, or recognition and without the State proceeding with land recovery.

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

Thuy Tram

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