On the Government Portal, citizens ask: Ms. D. T's family (Hanoi) has a piece of land left by her father, used stably and for a long time (before 1980), and has not been granted a Certificate of Land Use Rights.
The family has kept notices of residential land tax collection from the Commune People's Committee and receipts for house and land tax collection from 1994 and the family has paid residential land tax fully from then until now.
In 2018, her family built a level IV house on land, without being fined or having any violation records made. Currently, the land plot in the planning is residential land.
Now, the family went to the Commune People's Committee to request excerpt information to register for the first Certificate of Land Use Rights, and the commune provided information, according to the map, land register cum field statistics made in 1996 showing the type of land: Mixed garden.
Ms. T asked, is it possible for her family to register for the first Certificate of Land Use Rights as residential land, if so, will the family be fined or required to demolish the level IV house? Are there any incentives when calculating taxes?
If it is not possible to register for the first Certificate of Land Use Rights as residential land, how should her family register, and how is the residential land tax payment from 1994 of the family handled?
The Ministry of Agriculture and Environment answers this question as follows:
According to the content she provided, the determination of land type, conditions when registering land, issuing Certificates of land use rights, ownership of assets attached to land (hereinafter referred to as Certificates) for the first time must be based on the origin, process of management and use of land, cadastral records and related documents, not only based on having paid house and land tax.
In case families and individuals use land stably, without disputes, without papers on land use rights but do not violate land law, and are not subject to cases of being assigned beyond their authority, the issuance of Certificates shall be carried out in accordance with the provisions of Article 138 of the 2024 Land Law.
Notices and receipts for house and land tax collection from 1994 are documents for competent authorities to consider in the process of carrying out land registration procedures and issuing Certificates.
For houses built in 2018 on land plots shown in cadastral records as garden land, the determination of whether there is an act of using land for wrong purposes, whether violations are handled and remedial measures are applied or not must be based on the time, violations and specific records, according to land law and administrative violation handling.
Financial obligations when issuing Certificates are determined according to Decree No. 103/2024/ND-CP, amended and supplemented by Decree No. 291/2025/ND-CP.
It is requested that you base on the existing dossier and contact the competent authority in the locality for consideration and resolution according to the provisions of law.
