Individuals who use agricultural land due to land allocation by the State, conversion, transfer, inheritance, or donation of legal land use rights from others are only allowed to convert agricultural land use rights within same provincial administrative unit for other individuals and do not have to pay income tax from the conversion of land use rights and registration fees.
In case of exercising conditional land use rights
1. Individuals who are ethnic minorities are allocated or leased land by the State according to the provisions of Clause 3, Article 16 of this Law to inherit, donate, or transfer land use rights to heirs. subjects specified in Clause 2, Article 16 of this Law.
In case a land user dies without an heir in the line of inheritance specified in Clause 2, Article 16 of this Law, the State will recover the land and compensate the assets attached to the land to the heirs according to the provisions of Clause 2, Article 16 of this Law. provisions of law;
In cases where a land user moves out of the provincial area where the land is located to another place to live or no longer needs to use it without donating or transferring land use rights to the heirs, they are subject to regulations in Clause 1 of this Article. Clause 2, Article 16 of this Law, the State recovers land and compensates assets attached to land according to the provisions of law to the person whose land is recovered.
The recovered land area will be used to continue to allocate or lease land to other individuals who are ethnic minorities according to the policy specified in Article 16 of this Law.
2. Individuals who are ethnic minorities and are allocated or leased land by the State according to the provisions of Clause 3, Article 16 of this Law may mortgage their land use rights at policy banks.
3. Individuals who are ethnic minorities and are allocated or leased land by the State according to the provisions of Clause 3, Article 16 of this Law are not allowed to transfer, contribute capital, donate, inherit, or mortgage land use rights. , except for the cases specified in (1) and (2) above.
4. The Commune People's Committee is responsible for managing the recovered land area according to the provisions in (1) above.
