1. Do not change the name of the red book if the land use fee is not paid
According to Clause 5, Article 45 of the 2024 Land Law stipulates the conditions for the implementation of land use rights in case the land user is owed the land use levy as follows:
In case the land user is allowed to be slow to perform financial obligations or to debit financial obligations, financial obligations must be completed before performing the rights of conversion, transfer, lease, sublease, donate land use rights, mortgage, contribute capital with land use rights.
Thus, according to the above provisions, the land user can only change the red book name when paying the full amount of land use.
2. Procedures for payment and debt of land use levy for households and individuals being debit in 2025
The order and procedures for payment and deletion of land use levy for households and individuals are debit are as follows:
- Based on the debit time limit as prescribed in the Decree on compensation, support and resettlement when the State recovers land and the Decree on certification, household and individual to pay debts Land use by submitting one -time land use levy debt to the state budget in accordance with the law on tax administration.
State budget revenue as prescribed by the law on tax administration shall be responsible for collecting land use levies still owed according to the debt number recorded on the certificate or notice of the tax authority and providing documents to the household. communal house, individual; At the same time, transfer information about the amount collected by households and individuals to relevant agencies as prescribed.
The tax authority shall issue a notice of certifying the completion of financial obligations on the collection of land use levies shall comply with Form No. 03 in Appendix I issued together with Decree 103/2024/ND-CP.
- After completing the payment of land use levies in accordance with the above provisions, households and individuals submit applications include: Certificate (original), documents of land use levy (original) or Notice of confirming the completion of financial obligations on land use levies (original) at the Land Registration Office or the agency with the land management function or the one -stop shop to be deleted Debt of land use levies stated on the Certificate.
In case of loss or loss of documents, households and individuals to the State budget collection agency in accordance with the law on tax administration to be certified for the amount of land use paid.
- Land registration office or agency with land management function or one -stop shop part is responsible for reviewing and comparing records that households and individuals submit to delete the debt of use Land on the certificate and return the certificate to households and individuals within 1 working day from the date the household and individual submit the application.
(Clause 3, Article 22 of Decree 103/2024/ND-CP)
3. Conditions to change the name of the red book in 2025
Pursuant to Clause 1, Article 45 of the 2024 Land Law, the transferor and donation of land use rights must have the following conditions:
- Having a certificate of land use rights or certificates of ownership of housing and land use rights or certificates of land use rights, ownership of houses and other assets attached to land or certificates land use rights, ownership of properties attached to the land, except for inheritance of land use rights, convert agricultural land when filling, changing plots, donating land use rights to the State and community community Cu and the case specified in Clause 7, Article 124 and Point a, Clause 4, Article 127 of the Land Law 2024.
- The land has no dispute or dispute but has been resolved by a competent authority and has a complete judgment and decision of the Court or Arbitration that has taken legal effect.
- Land use rights are not distrained or apply other measures to ensure judgment execution in accordance with the law on civil judgment execution.
- Within the land use period.
- Land use rights are not applied temporarily emergency measures in accordance with law.
Note: Usually only 5 conditions above, but in some other cases, there must be additional conditions of the transfer and donation parties.
