How to handle cases of people losing land use fee receipts when carrying out procedures for issuing red books

Anh Tuấn |

Lawyers analyze cases of loss of land use fee receipts when carrying out procedures for issuing red books.

Lawyer Quach Thanh Luc - Director of Phap Tri Law Company (Hanoi Bar Association) said that in the process of consulting on issues related to land, he encountered quite a few special cases in rural areas. People who buy land from villages, communes or cooperatives have paid money and are issued receipts from these units.

However, after decades, many cases have not yet been granted land use right certificates because land is allocated beyond authority. While people have used land for decades, fulfilling tax obligations, paying land purchase money to cooperatives, villages or commune-level People's Committees. Therefore, according to the lawyer, the rights of people in these cases need to be guaranteed.

According to Lawyer Quach Thanh Luc, for land allocated ultra vires, if people have paid land use fees, land purchase fees corresponding to the land value at the time of allocation according to the State's land price list, then when a certificate of land use rights is issued for that land area, people do not have to pay additional land use fees.

However, if the receipt shows that the amount paid is lower than the price specified in the land price list at the time of land allocation, people will have to pay the difference. Notably, the price to calculate the additional amount to be paid is not the land price at the time of land allocation, but the land price at the time of carrying out procedures for issuing certificates.

Thus, the higher the amount of money people have paid to buy land illegally, the more beneficial it is when carrying out procedures for issuing certificates," Lawyer Luc analyzed.

According to the lawyer, there are currently many people who still keep receipts. This is a particularly important document because it can be a basis to prove that people have fulfilled their financial obligations to the allocated land.

If there is no receipt, people may have to pay the entire land use fee; but if there are documents proving that money has been paid, they may not have to pay or be considered for the amount paid.

For cases of loss of receipts, according to Lawyer Quach Thanh Luc, people can still look for other documents to prove that they have fulfilled financial obligations.

Usually, when the locality allocates land and collects money, receipts or related documents will be prepared and stored at the commune-level People's Committee, tax authorities, and at the same time, people keep a copy. Therefore, people losing receipts does not mean that there are no counter-documents to verify that money has been paid.

People can request the commune-level People's Committee to provide receipts or related archival records; and at the same time request the tax authority to provide records and documents on money and taxes collection. According to the lawyer, these are very important documents in the process of proving that financial obligations have been fulfilled.

In case the above agencies no longer keep receipts or related dossiers, people need to find other grounds to prove that they have paid land use fees.

Lawyer Luc analyzed that in the past, in many cases of land allocation beyond authority in the locality, the collected money could be used to build cultural houses, build roads or create works in the locality. For such policies, at the village level, there are often resolutions, minutes or meetings to implement.

These documents may still be kept by village heads through periods, land administration officials, judicial officials or leaders of commune-level People's Committees in the past.

Therefore, people can search and collect these archived documents, combined with testimonies, testimonies and related evidence to put into the file, thereby proving the origin of the land, the allocation of land even if not under their authority, and the fulfillment of financial obligations.

According to Lawyer Quach Thanh Luc, if there is sufficient evidence to prove it, this may be the basis for competent authorities to consider issuing land use right certificates and determining the financial obligations of land users according to regulations.

Anh Tuấn
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