For individuals, communities, and households using land:
After receiving the tax authority's notice of completion of financial obligations or being recorded as having a financial obligation in debt, except in cases where the State leases land and collects annual land rent, the competent land management authority at the district level shall:
a) Prepare a report according to Form No. 09/DK issued with this Decree and submit it to the District People's Committee to sign the Certificate of land use rights and ownership of assets attached to land.
In case of land lease, submit to the People's Committee at district level to sign the land lease decision, sign the Certificate of land use rights and ownership of assets attached to the land; sign the land lease contract;
b) Transfer the Certificate of land use rights, ownership of assets attached to land, and land lease contract in case of land lease to the dossier receiving agency to hand over to the land user and owner of assets attached to land;
c) Transfer the file with a copy of the issued Certificate to the Land Registration Office to update and correct the cadastral records and land database.
For organizations using land, people of Vietnamese origin residing abroad inheriting land use rights according to the provisions of Point h, Clause 1, Article 28 of the Land Law:
After receiving the tax authority's notice of completion of financial obligations, except in cases where the State leases land and collects annual land rent, the provincial-level land management authority shall:
a) Submit to the Provincial People's Committee to sign the Certificate of land use rights and ownership of assets attached to land or sign the Certificate of land use rights and ownership of assets attached to land in case of authorization; sign the land lease contract in case of land lease;
b) Transfer the Certificate of land use rights, ownership of assets attached to land, and land lease contract in case of land lease to the dossier receiving agency to hand over to the land user and owner of assets attached to land;
c) Transfer the file with a copy of the issued Certificate to the Land Registration Office to update and correct the cadastral records and land database.
In case a household, individual or community has a Notice confirming the results of land registration and property attached to land and needs to be granted a Certificate of land use rights and ownership of property attached to land, the following shall be done:
a) Land users shall submit the Notice of confirmation of land and property registration results and the Application for land and property registration according to Form No. 04/DK issued with this Decree to the dossier receiving agency specified in Point a, Clause 1, Article 21 of this Decree;
b) The People's Committee at the commune level shall exploit information on land registration dossiers and assets attached to land in the land database or request the Land Registration Office to provide dossiers if it cannot exploit information to perform the work specified in Clause 1, Points c, d and dd Clause 2 and Clauses 4 and 5, Article 33 of this Decree;
c) The competent land management agency at the district level shall perform the work specified in Clause 4, Article 31 of this Decree and Clause 1 of this Article.
