07 cases of not having to pay land use levy when issuing a red book

07 cases of not having to pay land use levy when issuing a red book (Illustration image)

(1) Land users have papers on land use rights and stable land use

According to Clause 1, Article 100 of the 2013 Land Law , households and individuals that are using land stably and possess one of the following documents shall be granted a Certificate of land use right, ownership of houses and assets. Other assets attached to land and without having to pay land use levy :

- Documents on the right to use land before October 15, 1993, issued by a competent authority during the implementation of the land policy of the State of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of Vietnam. Republic of South Vietnam and the State of the Socialist Republic of Vietnam;

- A temporary certificate of land use right granted by a competent state agency or named in the land register or cadastral book before October 15, 1993;

- Lawful papers on inheritance or donation of land use rights or properties attached to land; papers on handing over houses of gratitude, houses of love attached to land;

- Papers on transfer of land use rights, purchase and sale of houses attached to residential land before October 15, 1993, certified by the commune-level People's Committee as being used before October 15, 1993;

- Papers on liquidation and valuation of houses attached to residential land; documents for purchase of state-owned houses as prescribed by law;

- Papers on land use rights issued to land users by a competent agency under the old regime;

- Other types of papers established before October 15, 1993 according to the Government's regulations.

(2) The land user has a land use right document in another person's name

Households and individuals that are currently using land have one of the papers mentioned in item (1) in which the name of another person is written, together with a document on the transfer of land use rights with signatures of the parties. are related, but before July 1, 2014, the procedures for transferring land use rights have not been carried out in accordance with the law and the land is not disputed, the Certificate of land use rights and ownership rights shall be granted. houses and other properties attached to land and without paying land use levy (according to Clause 2, Article 100 of the Land Law ).

(3) Land users who do not have documents on land use rights

According to Clause 1, Article 101 of the Land Law , households and individuals that are using land before July 1, 2014 but do not have the papers specified in Article 100 of the 2013 Land Law shall be granted a certificate of land use right. land use rights, ownership of houses and other land-attached assets and are not required to pay land use levy when satisfying the following conditions:

- Have permanent residence in the locality;

- Directly engaged in agricultural, forestry, aquaculture, and salt production in areas with difficult socio-economic conditions or areas with extremely difficult socio-economic conditions;

- Now certified by the People's Committee of the commune where the land is located is a stable and undisputed land user.

(4) Households and individuals currently using land with houses and other construction works before October 15, 1993

Households and individuals currently using land with houses and other construction works before October 15, 1993; At the time of starting to use the land, there is no one of the violations specified in Article 22 of the Government's Decree detailing the implementation of a number of articles of the Land Law . collect land use levy, specifically:

- In case the land has houses, the land user is not required to pay land use levy for the residential land area currently being used within the quota of residential land recognition for each household or individual;

For the residential land area exceeding the quota for residential land recognition (if any), the land use levy equal to 50% of the land use levy must be paid at the land price specified at Points b and c, Clause 3, Article 3 of Decree 45/ 2014/ND-CP at the time of the decision on recognition of land use rights issued by a competent state agency.

- In case of using land with construction works other than houses, if granted a certificate of land use right for non-agricultural production and business in the form of land allocation by the State with collection of land use levy for a period of time, Long term use does not have to pay land use levy .

(5) Residential land has been allocated improperly before July 1, 2004

- In case the land user owns a house before October 15, 1993 and has documents proving that he has paid money to an agency or organization to use the land, he/she is not required to pay the fee upon being granted the Certificate. land use levy (according to point a, clause 1, Article 8 of Decree 45/2014/ND-CP ).

- In case the land user has a stable house between October 15, 1993 and before July 1, 2004 and has papers proving that he has paid money to use the land according to the prescribed collection rate. According to the provisions of the land law in 1993, no land use levy will be collected (according to point b, clause 1, Article 8 of Decree 45/2014/ND-CP ).

(6) Belongs to the case of having to pay land use levy but have already paid money to use the land

According to Clause 3, Clause 4, Article 100 of the Land Law : Households and individuals use land in the following cases if they have fulfilled their financial obligations (including land use fees) during the use process: For land for which the paid amount is equal to or greater than the payable land use levy upon the issuance of the Certificate, the land use levy is not required to be paid:

- Households and individuals may use land according to judgments or decisions of the People's Courts, judgment enforcement decisions of judgment enforcement agencies, written recognition of successful conciliation results, and decisions on dispute settlement. If any dispute, complaint or denunciation about land by a competent state agency has been executed, a Certificate will be granted.

- Households and individuals currently using land that have been allocated or leased land by the State from October 15, 1993 to July 1, 2014 but have not yet been granted a Certificate.

(7) No need to pay land use fee because it is exempted

According to Article 11 of Decree 45/2014/ND-CP , land users are not required to pay land use levy in the following cases where they are exempt from land use levy:

- Exemption from land use levy within the quota of residential land allocation when using land to implement the housing and residential land policy for people with meritorious services to the revolution who are eligible for land use levy exemption in accordance with the law on land use levy. people with meritorious services; poor households, ethnic minority households in areas with extremely difficult socio-economic conditions, border areas and islands; use land for construction of social housing in accordance with the law on housing; housing for people displaced by natural disasters.

- Exemption from land use levy within the quota of residential land allocation when issuing the first Certificate for land due to change of use purpose from non-residential land to residential land due to household separation for ethnic minority households , poor households in extremely difficult communes in ethnic minority areas and mountainous areas according to the List of communes with special difficulties prescribed by the Prime Minister.

- Exemption of land use levy for the allocated land area within the residential land allocation quota for households in fishing villages, people living on rivers and lagoons who move to settle in resettlement areas and points as planned. , plans and projects approved by competent authorities.

- Exemption of land use levy for the allocated land area within the residential land allocation quota for resettlement or for households and individuals in residential clusters and lines in flooded areas under the approved project. approval authority.

Jewel

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