Mr. N.V.H in Quang Ninh reflected that the Provincial People's Committee agreed to let his business agree to receive land use rights to implement the project (area over 10,000 m2).
Mr. H asked, is the land agreement to receive land use rights required to make a transfer and notarization contract?
Currently, Mr. H's business is deploying site clearance, the transfer contract has confirmation and witness from the bailiff, making records, people sign contracts, receive money and have applications to voluntarily return land.
Land clearance is mainly rice land, aquaculture land, no residential land. He asked if the agreement to receive land use rights is subject to value-added tax and registration tax?
After completing the transfer, is it necessary to register land changes and plot separation for businesses?
The Ministry of Agriculture and Environment answers this question as follows:
Clause 3, Article 27 of the 2024 Land Law stipulates that contracts for transfer of land use rights, land use rights and assets attached to land must be notarized or certified, except for contracts for leasing, subleasing land use rights, land use rights and assets attached to land, contracts for converting agricultural land use rights; contracts for transfer, capital contribution with land use rights, land use rights and assets attached to land, assets attached to land where one party or parties participating in the transaction are real estate business organizations notarized or certified at the request of the parties.
Notarization and certification shall be carried out in accordance with the law on notarization and certification.
Clause 1, Article 133 of the 2024 Land Law stipulates that land registration is mandatory for land users.
Clause 1, Article 153 of the 2024 Land Law stipulates budget revenues from land, including: Income tax from land use rights transfer; fees and charges in land management and use and other revenues as prescribed by law.
