Accordingly, the reader said that he had completed the procedures for dividing the inheritance on March 20, 2025.
On March 25, this person completed the procedures for registering land changes and tax officers at the One-stop Department of Non-agricultural Land Tax Declaration and Payment Guidance.
Readers have gone to the ward to complete the procedures for declaring non-agricultural land tax but there is no notice of tax payment, this person must go to the tax office to work, until May 7 to have the results of the tax payable and then the reader can pay and complete the documents to complete the procedures for registering land changes.
According to the law, after 30 days from the date of notarization of the inheritance division document, the person will be subject to administrative sanctions. However, this delay is not due to a subjective mistake of the reader.
So how is this case handled?
Regarding this content, the Ministry of Agriculture and Environment said that the content of readers' feedback needs to be based on specific details during the implementation of administrative procedures, so the Ministry does not have enough basis to conclude.
In principle, the case is considered and resolved according to the following regulations:
According to Point a, Clause 1 and Clause 3, Article 133 of the 2024 Land Law, inheritance of land use rights is a case of land change that must be registered for change within 30 days.
In case of failure to register changes within the prescribed time limit, the offender will be punished according to the provisions of Clause 2, Article 16 of Decree No. 123/2024/ND-CP dated October 4, 2024 of the Government regulating administrative sanctions in the field of land.
Registration of land changes in cases of inheritance of land use rights is an administrative procedure in the land sector.
The procedures are stipulated in Clause 4, Article 37 of Decree No. 101/2024/ND-CP dated July 29, 2024 of the Government regulating basic land investigation; registration and issuance of Certificates of land use rights, ownership of assets attached to land and the Land Information System.
The dossier composition is stipulated in Article 29 and Clause 1, Article 30 of Decree No. 101/2024/ND-CP of the Government.
Declaring non-agricultural land use tax is another administrative procedure in the tax field, not an administrative procedure in the land field.
Component of the dossier of the land change registration procedure in case of inheritance of land use rights without documents related to declaration of non-agricultural land use tax.
However, on March 25, readers only carried out administrative procedures to declare non-agricultural land use tax in the tax field without carrying out administrative procedures to register land changes in the land field, so there was no basis to determine the time of land change registration.
The Ministry of Agriculture and Environment informs readers and contact competent authorities in the locality to resolve the issue according to regulations.
