A draft Decree on penalties for land-related administrative violations is in the process of seeking public comments on the Government of Vietnam's web portal by the Vietnam Ministry of Natural Resources and Environment.
Article table of contents
>> See details: DRAFT DECREE amending Decree 102/2014/ND-CP
For the first time, the Government of Vietnam stipulates penalties for acts of failing to complete procedures to fulfill financial obligations related to land with the State according to regulations (currently, only penalties for delaying the fulfillment of financial obligations are imposed):
| Violations | Penalties |
| 1. Delay in declaring and paying land use tax | 500 thousand - 1 million VND |
| 2. Delay in declaring and paying the registration fee | 1 - 3 million VND |
| 3. Delay in declaring and paying income tax from land use rights transfer | 5 - 10 million VND |
| 4. Delay in declaring and paying the land levy, land rent | 10 - 30 million VND |
These penalties apply only to acts of failing to declare financial obligations related to land to the state according to legal regulations and do not apply to cases where financial obligations have been notified but payment is late.
In addition to the aforementioned fines, violators are also required to complete procedures to declare financial obligations related to land as per regulations.
The Draft Decree specifies: For land-related administrative violations occurring before this Decree takes effect, if no document has determined the violation or a document has determined the violation but no penalty decision has been issued, the provisions of this Decree shall apply for handling.
It is expected that this Decree will replace Decree 102/2014/ND-CP and replace Article 29 of Decree 120/2013/ND-CP.
