Clause 3, Article 170 of the 2013 Land Law clearly states that fulfilling financial obligations (paying land use fees, taxes, etc.) is one of the common obligations of land users.
Article 64 of the 2013 Land Law stipulates on land recovery due to violations of land laws, stating: " ...Land users who do not fulfill their obligations to the State and have been administratively sanctioned but do not comply..."
Accordingly, specifically for cases where land users do not fulfill their obligations to the State, Article 15a of Decree 43/2014/ND-CP, supplemented by Clause 13 and Clause 14, Article 2 of Decree 01/2017/ND-CP, specifically stipulates as follows: " Land recovery in cases where land users do not fulfill their obligations.
Land recovery in cases where land users do not fulfill their obligations to the State as prescribed in Point g, Clause 1, Article 64 of the Land Law shall be carried out in cases where land users do not fulfill or do not fully fulfill their obligations to pay land use fees and land rents as prescribed by law and have been forced by competent state agencies to fulfill their financial obligations but do not comply.
A 12,000 square meter plot of land in Ho Chi Minh City was confiscated due to late payment of rent and land tax. (Photo: Hoang Tho)
Thus, based on the above provisions, land users who do not fulfill their financial obligations will have their land reclaimed by competent State agencies if the land users do not fulfill or do not fully fulfill their obligations to pay land use fees and land rents and have been forced to fulfill their financial obligations by competent State agencies but do not comply.
Clause 4, Article 18 of Decree 126/2020/ND-CP stipulates: " No later than 30 days from the date of issuance of the notice of land use fee payment, the land user must pay 50% of the land use fee according to the notice.
No later than 90 days from the date of issuance of the notice of land use fee payment, the land user must pay the remaining 50% of the land use fee according to the notice ".
According to the above regulations, the payment of land use fees in each case will have different deadlines, of which a maximum of 90 days from the date of issuance of the notice of payment of land use fees, except for cases where the amount of land use fees to be paid is re-determined after 05 years from the date of the decision on land allocation for resettlement, but the household or individual has not yet paid the full amount of land use fees owed.
In addition, as presented above, in addition to the deadline for paying land use fees, land recovery is only carried out when the competent state agency has expired the deadline for enforcing financial obligations but has not performed them.
BAO HUNG
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