Non-agricultural land use tax debt regulations for certificates

Non-agricultural land use tax debt regulations for certificates recording during the issuance of the Certificate of land use rights and ownership of assets linked to land is a critical financial support mechanism. This policy assists land users who cannot immediately fulfill their financial obligations to the State, ensuring they receive legal certification while deferring payments within statutory timelines. Long Phan Consulting Company provides a technical analysis of the conditions, procedures, and essential precautions for tax debt recording under the Land Law 2024.

What is a certificate of land use rights and ownership of assets attached to the land?

The Certificate serves as a primary legal instrument for the State to confirm the legitimate rights of land users and asset owners.

• Legal Definition: According to Clause 21, Article 3 of the Land Law 2024, the Certificate confirms ownership of land, houses, and construction works attached to the land.
  • Long Phan Consulting Company verifies that existing certificates issued under previous laws remain legally equivalent to the 2024 model.
  • Our experts analyze the transparency of land origin, area, and usage terms to prevent disputes during resource exploitation.
  • We assist in utilizing the Certificate as a basis for the rights of exchange, transfer, lease, or mortgage at credit institutions.
• Initial Registration Content: First-time registration must include precise data regarding the subject and the physical status of the property.
  • Consultants review the personal identification, legal entity status, and address of the land user or manager.
  • Long Phan Consulting Company audits the technical land plot information, including plot numbers, map sheet numbers, land types, and usage origins.
  • We ensure that asset details such as construction area, floor area, and ownership terms are accurately recorded.
• Property Rights: The recognition of assets linked to land protects the legitimate interests of the owner in all subsequent civil transactions.
  • Our team monitors the legal formation of houses and constructions to ensure they match planning and land-use purposes.
  • Long Phan Consulting Company provides technical solutions for synchronizing land registration data with national databases.
  • We facilitate the certification of assets to establish a legal foundation for mortgages or ownership transfers.

Regulations on deferring payment of land use fees when issuing Certificates of Land Use Rights and Ownership of Assets Attached to Land

Decree 101/2024/NĐ-CP, amended by Decree 226/2025/NĐ-CP, establishes the framework for individuals and households to record land use tax debts.

• Eligible Subjects: Debt recording applies to individuals and households using land who require financial deferment during first-time certification.
  • Long Phan Consulting Company verifies the “debt requirement” status of the applying household or individual.
  • Our experts analyze the eligibility for recording the entire amount of land use tax due at the time of certificate issuance.
  • We provide analytical support for determining the debt limit based on the total financial obligation to the State.
• Debt Duration and Settlement: The debt remains recorded until the land user exercises rights such as transfer, donation, mortgage, or capital contribution.
  • Consultants facilitate the mandatory full payment of tax debts before the execution of property rights (except for specific inheritance cases).
  • Long Phan Consulting Company assists poor or near-poor households in continuing the debt record when receiving land through donation or inheritance.
  • We monitor the specific application period for tax debt recording, which is valid from August 1, 2024, to July 31, 2029.
• Procedural Integration: Procedures for debt recording, payment, and erasure follow the general laws on land use tax and land rent collection.
  • Our team guides the debt recording process for resettled land users according to compensation and resettlement decrees.
  • Long Phan Consulting Company facilitates the settlement and erasure of debts on the Certificate once the financial obligation is fulfilled.
  • We provide technical oversight to ensure debt-related information on the Certificate is updated accurately by the tax authorities.

>>> See more: Guide to Land Certificate Correction

Regulations on the content of initial land and property registration

According to Clause 1, Article 18 of Decree 101/2024/ND-CP, the initial registration of land and assets attached to land includes the following contents:

1. Information about land users, owners of assets attached to the land, and those assigned to manage the land includes the name, personal identification documents, legal entity information, and address of the land user, owner of assets attached to the land, and those assigned to manage the land.
2. Information about the land parcel includes the land parcel number (including land parcel number and map sheet number), address, area, land type, land use form, origin of land use, and other information about the land parcel; information about assets attached to the land includes the type of asset, address, construction area, floor area, usable area, ownership form, ownership period, and other information about assets attached to the land.
3. Requirements for registration of land use rights, assets attached to land, or land management rights, or issuance of Certificates of Land Use Rights and Ownership of Assets Attached to Land for the land parcel and assets attached to land.
4. Other requirements of land users, owners of assets attached to the land, and those assigned to manage the land in accordance with the provisions of land law (if any).

Long Phan Consulting Company provides consulting services on deferring land use fee payments when issuing land use right certificates and certificates of ownership of assets attached to land

Long Phan Consulting Company offers professional expertise in optimizing land use tax debt procedures. We ensure your financial obligations are managed legally to accelerate the issuance of your Certificate.

• Analyze the applicable subjects, the basis for the arising of financial obligations, the debt term, and the amount of debt recorded according to legal regulations.
• Determine a suitable payment schedule and calculate the amount payable upon early settlement or when transferring land use rights during the outstanding debt period.
• Prepare the application form, the certificate issuance dossier, and documents proving the origin of the land and assets attached to the land, ensuring their completeness and validity.
• Submit the application at the Land Registration Office, monitor the determination of financial obligations by the tax authorities, and handle any additional requests (if any).
• We assist in resolving issues related to the transfer, donation, mortgage, or cancellation of debt on the Certificate of Ownership in accordance with legal procedures.

>>> See more: Clear Land Use Fee Debt on LURC

Frequently Asked Questions About Non-agricultural land use tax debt regulations for certificates

Below are some frequently asked questions regarding the recording of land use fee debts when issuing Certificates of Land Use Rights and Ownership of Assets Attached to Land. Please refer to them:

Can individuals defer payment of the entire land use fee when receiving their first land use certificate?

Individuals and households eligible for deferred payment of land use fees by the State have the right to defer payment of the entire amount of land use fees due at the time of receiving the Certificate of Land Use Rights, Ownership of Houses and Other Assets Attached to Land for the first time.

(Legal basis: Point b, Clause 11, Article 18 of Decree 101/2024/ND-CP.)

What is the deadline for land users to register for deferred payment of land use fees?

The deferral of land use fees for eligible individuals and households currently using land who wish to defer payment when receiving their first Certificate of Land Use Rights and Ownership of Assets Attached to Land will be applied from August 1, 2024 to July 31, 2029. Payment and debt cancellation of land use fees will be carried out in accordance with the law on land use fee and land lease fee collection.

(Legal basis: Point d, Clause 11, Article 18 of Decree 101/2024/ND-CP.)

Can land users exercise their right to mortgage their land before the land use fee debt is cleared?

In cases where land users are allowed to delay or defer payment of financial obligations, they must fulfill these obligations before exercising the rights to convert, transfer, lease, sublease, donate land use rights, mortgage, or contribute land use rights as capital.

(Legal basis: Clause 5, Article 45 of the Land Law 2024)

What technical specifications are included in the initial land registration for a plot of land?

Land registration documents include basic information to accurately identify the land parcel and the legal status of land use rights. Specifically, this includes: land parcel number (parcel number, map sheet number), address and location of the land parcel, actual measured area, land type, and intended use. In addition, the registration file also shows the form of land use (private or shared) and the origin of land use rights, such as allocation, lease, recognition, transfer, inheritance, or gift.

(Legal basis: Point b, Clause 1, Article 18 of Decree 101/2024/ND-CP.)

What types of assets attached to the land are recognized on the Certificate of Land Use Rights?

Property attached to land that is certified as owned is property that has been legally formed and exists stably on the land plot. According to the law, these properties include houses and other construction works attached to the land, built in accordance with planning regulations, for the intended land use, and in compliance with land and construction laws. The certification of ownership aims to ensure the legitimate rights and interests of the owner and create a legal basis for related transactions.

(Legal basis: Clause 21, Article 3 of the 2024 Land Law.)

Do land use right certificates issued under the old law need to be converted to the new form in order to be eligible for deferred payment?

Certificates issued under previous laws remain legally valid and are subject to the provisions of the 2024 Land Law without requiring conversion to the new format.

(Legal basis: Clause 21, Article 3 of the 2024 Land Law.)

Conclusion

Understanding the regulations on recording land use tax debt protects your legal rights during administrative procedures. Compliance with these mechanisms ensures you obtain your Certificate while managing your financial capacity effectively. For professional support and accurate dossier preparation, contact Long Phan Consulting Company via hotline 1900636389.