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In what cases does the State allocate land without collecting land use levy?

  • Perform: Lê Thảo (Translator: Ánh Nguyễn)
  • 23/09/2022

Question: I know that usually when the State allocates land, the person assigned the land must fulfill financial obligations, including land use levy. Thus, according to the current law, in which cases the State allocates land without collecting land use levy? Thanks for the advice!

The Law Department - ACDC, advises:

Under Article 54 of the 2013 Land Law, which permits the State to assign land without collecting a land use levy, the State shall do so in the following cases:

(1) Households and individuals directly engaged in agriculture, forestry, aquaculture or salt production to whom agricultural land is allocated within the quotas prescribed in Article 129 of this Law;

(2) Persons who use land for protection forests, special-use forests or production forests which are natural forests, for office construction, for national defense or security purpose;

(3) Land for non­commercial public use;

(4) Land for cemeteries and graveyards is not in the case of economic organizations that are allocated land to implement investment projects on infrastructure of cemeteries and graveyards to transfer land use rights associated with infrastructure;

(5) Public non-business organizations that are not self-financed and use land for office construction.

(6) Organizations that use land for construction of resettlement houses under the State’s projects.

(7) Communities using agricultural land;

(8) Religious establishments using non-agricultural land. In which, land for religious establishments includes land belonging to pagodas, churches, chapels, sanctuaries, chancel, Buddhist recitation halls, monasteries, religious training schools, religious organizations headquarters, and other religious establishments permitted by the State to operate.

Thus, in one of the above cases, land users do not have to pay land use fees.


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