Mr. N.C.T in Lam Dong reflected that he reclaimed a 4,000 m2 land plot in 1977. In 1992, he built a house and paid land tax. In 2015, he completed procedures for issuing a red book, the branch of the land registration office replied that because his land is currently in the planning as commercial service land and a part of the land is in the planning of 3 types of forests, land use rights are not considered.
Currently, Mr. T is building some solid structures and some temporary structures to serve tourism business activities. He is registered for business and has tax obligations to the locality.
Mr. T asked, now that you are applying for a red book, will you be considered for residential land according to the prescribed limit and will the rest be considered for production, commercial and service land according to the current land use status? Do you have to pay land use tax or are you exempt from tax?
The Ministry of Agriculture and Environment answers this question as follows:
The application of policies to consider and issue red books to households and individuals who are using land needs to be based on each specific case, based on land management records and based on documents detailing the implementation of the Land Law promulgated by the locality according to the assigned authority, therefore, the Ministry of Agriculture and Environment has no basis to answer specifically. The Ministry has opinions on the principles as follows:
Current land law has regulations on issuing certificates of land use rights and ownership of assets attached to land to households and individuals who are using land in Articles 137, 138, 139 and 140 of the 2024 Land Law.
The performance of financial obligations is carried out in accordance with the Government's regulations on land use fees and land rents under the state management functions of the Ministry of Finance. It is requested that you contact the Ministry of Finance for guidance and answers.
The Ministry of Agriculture and Environment informs citizens to know and contact competent authorities in the locality to be considered and resolved according to the provisions of law.
