On the Government Portal, a citizen in Hanoi wondered:
Ms. N.T. B.N requested to answer some contents on how to apply point 3 (b2) section II content C Part V Appendix I of Decree No. 151/2025/ND-CP in determining the time to start using land stably.
A land and house tax receipt is collected (prepared) at one time, but the content records tax obligations for a period many years earlier (for example: collected in 1996, recorded tax obligations from the second quarter of 1992), then when determining the time of starting land use, is it taken from the year recording the earliest tax obligations or the year of collection on the receipt?
How is the principle of papers or information with the earliest land use date, month, and year understood and applied to a one-time receipt for many years? Are papers on handwritten house construction (only signed between parties, without confirmation from state agencies) used as supplementary information to determine the time of land use?
The Ministry of Agriculture and Environment answers this question as follows:
The content of her reflection is a specific case and needs to be based on archived records and specific regulations of the locality issued under its authority for consideration and resolution. Therefore, the Ministry of Agriculture and Environment states a number of principles as follows:
Regulations in sections b2(ii), b2(iv) point b, clause 3, section II, content C, Part V, Appendix I of Decree No. 151/2025/ND-CP have guided when issuing Certificates of land use rights, ownership of assets attached to land for the first time (Certification):
(i) For cases where households and individuals have land use right documents, the time of land use is determined according to that document (in Clause 8, Article 137 of the Land Law, it is stipulated that if there are different times on that document, the land user is allowed to choose the time on the document as a basis for issuing a Certificate);
(ii) In case there are no documents on land use rights, the confirmation of stable land use is based on the time and purpose of use in one of the following documents: "+ Receipts for payment of agricultural land use tax, house and land tax; ..."; "In case there are no documents on land use rights as prescribed in Article 137 of the Land Law and the time of land use commencement shown on the types of documents or information stipulating content (ii) and content (iii) is inconsistent, the time of land use commencement is determined according to the documents or information with the earliest date, month, year of land use"; "if the time of land use commencement shown on the documents specified in point b2. (ii) mentioned above is inconsistent, the time of land use is determined according to the documents with the earliest date, month, year of use".
The Ministry of Agriculture and Environment replied so that she could know, study, and contact the competent authority in the locality to be implemented according to the provisions of law.
