Submitting land levy is one of the basic obligations of land users. In case a land user wants to transfer the red book title but has not yet fulfilled or has not fully fulfilled the obligation to submit the land levy, is it permissible or not?
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Is it possible to transfer the Land Use Right Certificate without paying the land levy? (Illustrative image)
According to the current land law, in addition to the basic common rights of land users such as:
- Being granted a Certificate of land use rights, ownership of residential houses, and other assets attached to the land.- Enjoying the results of labor and investment on the land.- Enjoying benefits from state-conducted works that serve the protection and improvement of agricultural land.- Being guided and assisted by the state in improving and enhancing agricultural land.- Being protected by the state when others infringe upon their legal rights and interests concerning land.- Being compensated when the state retrieves land as per the Land Law 2013.- Filing complaints, accusations, or lawsuits against acts infringing upon their legal land use rights and other law violations concerning land.
Land users also have important rights such as: converting, transferring, leasing, subleasing, bequeathing, donating, mortgaging, and contributing land use rights as capital according to the provisions of the Land Law. Among these, transferring land use rights (also known as transferring the Land Use Right Certificate) can be executed when the legal requirements are met.
According to Article 188 of the Land Law 2013, land users can transfer land use rights when the following conditions are satisfied:
- Having a Certificate;- Land is not in dispute;- Land use rights are not encumbered to secure judgment enforcement;- Within the land use term.
Additionally, as per Clause 1 of Article 168 of the Land Law 2013, regarding the timing for executing the rights of land users, if land users are allowed to delay financial obligations or have financial obligations recorded as debts, they must fulfill these financial obligations before exercising their land use rights.
The financial obligations of land users are defined in Clause 1 of Article 63 of Decree 43/2014/ND-CP, including land levy, land rent, related taxes, and registration fees as determined by the tax authority.
Thus, land users are not allowed to transfer the Land Use Right Certificate without paying the land levy. To execute the right to transfer the Land Use Right Certificate, land users must first fulfill their financial obligations, meaning they must fully pay the land levy as prescribed.
Thuy Tram
