Term of use of land for cemeteries in Vietnam

 Term of use of land for cemeteries in Vietnam (Internet image)

1. What is land for cemeteries?

According to Appendix 1 issued together with Circular 27/2018/TT-BTNMT, land for cemeteries is land for centralized burial, land for funeral homes and works for cremation.

2. Term of use of Land for cemeteries in Vietnam

Land for cemeteries and graveyards will be land used for long and stable term according to Clause 10, Article 125 of the Land Law 2013.

3. Land for cemeteries belongs to the group of non-agricultural land in Vietnam

According to Clause 2, Article 10 of the Land Law 2013, the non-agricultural land include:

- Residential land, including rural residential land and urban residential land;

- Land for construction of offices;

- Land for national defense or security purpose;

- Land for construction of non-business facilities, including land for construction of offices of non-business organizations; land for construction of cultural, social, health, education and training, physical training and sports, science and technology, and diplomatic facilities and other non-business facilities;

- Land for non-agricultural production and business, including land for industrial parks, industrial clusters, export processing zones; land for trading and service; land of non-agricultural production establishments; land used for mining activities; and land for production of building materials, and pottery;

- Land used for public purposes, including land used for transport (including airports, airfields, inland waterway ports, maritime ports, rail system, road system and other transport facilities); irrigation; land with historical-cultural relics or scenic spots; land for community activities or public entertainment and recreation; land for energy facilities; land for post and telecommunications facilities; land for markets; land for waste dumping and treatment, and land for other public facilities;

- Land used by religious institutions;

- Land used for cemeteries, graveyards, funeral service centers and cremation centers;

- Land with rivers, streams, canals, springs and special-use water surface;

- Other non-agricultural land, including land for motels, tents and camps for workers in production establishments; land for warehouses and houses to store agricultural products, plant protection drugs, fertilizers, machinery and tools for agricultural use, and land for other buildings of land users which are used for non-commercial purposes and not attached to residential land.

Thus, land for cemeteries belongs to the group of non-agricultural land.

4. Regulations on land for cemeteries allocation in Vietnam

4.1.  Land for cemeteries allocation without land use levy

According to Clause 2, Article 54 of the Land Law 2013, the state allocates land without collecting a land use levy for land used for cemeteries and graveyards, except in cases where economic organizations are allocated land to implement investment projects on the infrastructure of cemeteries and graveyards in order to transfer land use rights associated with infrastructure.

4.2. Land for cemeteries allocation with land use levy

Land for cemeteries will be allocated by the State with the collection of land use levy in case economic organizations are allocated land to implement investment projects on cemetery and cemetery infrastructure to transfer land use rights associated with infrastructure according to Clause 4 of Article 55 of the Land Law 2013.

5. Regulations on Land used to cemeteries or graveyards in Vietnam

Land for cemeteries and graveyards according to Article 162 of the Land Law 2013 is as follows:

- Land used for cemeteries or graveyards must be developed in concentrated areas in conformity with land use master plans; be located far from residential areas and convenient for burial services and visits, satisfying sanitation and environmental requirements and used economically.

- Provincial-level People’s Committees shall prescribe land quotas and management regimes for construction of graves, statues and monuments, and memorial stela in cemeteries or graveyards with economical use of land, and adopt policies to encourage the burial without using land.

- It is forbidden to build cemeteries or graveyards which are not in conformity with land use master plan and plans which have been approved by competent state agencies.

Quoc Dat

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