Pursuant to Point a, Clause 3, Article 27 of the 2024 Land Law, it is stipulated as follows:
Article 27. Rights to convert, transfer, lease, sublease, inherit, donate land use rights; mortgage, contribute capital using land use rights
- Notarization and certification of contracts and documents exercising the rights of land users are carried out as follows:
+ Contracts for transfer, donation, mortgage, capital contribution using land use rights, land use rights and assets attached to land must be notarized or certified, except for the cases specified in Point b of this Clause.
+ Contracts for lease, sublease of land use rights, land use rights and assets attached to land, contracts for conversion of agricultural land use rights; contracts for transfer, capital contribution in the form of land use rights, land use rights and assets attached to land, assets attached to land in which one party or parties participating in the transaction is a real estate business organization are notarized or certified at the request of the parties.
Accordingly, contracts for donation of land use rights, land use rights and assets attached to land must be notarized or certified.
The certificate is a document recording real events and acts that Thua directly witnessed and prepared at the request of individuals, agencies and organizations according to the provisions of Decree 08/2020/ND-CP.
Pursuant to Article 36 of Decree 08/2020/ND-CP, the notary certificate does not replace notarized documents, certified documents, or other administrative documents. The certificate is a source of evidence for the Court to consider when handling civil and administrative cases according to the provisions of law; is the basis for conducting transactions between agencies, organizations and individuals according to the provisions of law.
At the same time, according to Clause 4, Article 37 of Decree 08/2020/ND-CP, one of the cases that cannot be recorded includes confirmation of the content, signing in the contract, and transactions that are regulated by law are within the scope of notary and certified activities.
Thus, the contract for donation of land use rights, land use rights and assets attached to land must be notarized, so the notarized document and certification document must not be replaced.