Decree No. 102/2024/ND-CP guiding the Law on Land 2024 has specified regulations on land appropriation upon land users’ failure to fulfill financial obligations to the State, which are implemented as follows:
- A land user that fails to fulfill financial obligations to the State prescribed in Clause 6 Article 81 of the Law on Land 2024 refers to cases where the land user refuses to fulfill or inadequately fulfills the obligation to pay the land levy or land rent and is coerced into fulfilling such an obligation by a competent authority under tax administration laws but deliberately fails to comply, resulting in a written request for land appropriation issued by a tax administration authority.
- Tax authorities shall send notices for cases prescribed in Clause 1 Article 30 of Decree No. 102/2024/ND-CP enclosed with relevant documents to land management authorities to perform the procedure for requesting competent authorities to appropriate land. The procedure for land appropriation shall comply with Article 32 of Decree No. 102/2024/ND-CP .
Additionally, Article 135 of the Law on Land 2024 has specified one of the rules of the grant of certificates of land use rights and ownership of property affixed to the land (hereinafter referred to as “certificates of title”) is that the land user must fulfill financial obligations, specifically:
No certificate of title shall be granted before the land user or owner of property affixed to land complete their financial obligations in accordance with regulations of law.
If the land user or owner of property affixed to land is under no financial obligation or is owed or exempted from financial obligations, a certificate of title shall be granted after a competent authority certifies that their financial obligations are not required or are exempted or owned; in case of leasing land with annual land rent payments, a certificate of title shall be granted after a competent authority issues a decision to lease out land and sign a land lease contract.
If the land user donates his/her LURs to the State or a population to construct works serving the common interests of the population or expand roads according to planning or donate LURs to build gratitude houses, charity houses or great solidarity houses affixed to land according to the law, the State shall provide funding for measuring, adjusting and updating the cadastral record and issue a certificate of title to the land user according to the Law on Land 2024; the land user is not required to pay any cost in this case.
See more details in Decree No. 102/2024/ND-CP of Vietnam, effective as of August 1, 2024.
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