According to Article 81 of the 2024 Land Law, cases of land reclamation due to violations of land law include: Using land for purposes other than those assigned, leased, or recognized by the State, and having been penalized for administrative violations related to the misuse of land, but continuing to violate the law.
Land users who destroy land and have been fined for administrative violations related to land destruction but continue to violate the law; land allocated or leased to the wrong recipients or without proper authority.
Illustrative image. (Source: ST)
Land acquired through transfer or donation from individuals to whom the State has allocated or leased land, but the recipients are prohibited from transferring or donating the land according to regulations. Land managed by the State that is encroached upon or illegally occupied; land users failing to fulfill their financial obligations to the State...
Therefore, the failure of land users to fully fulfill their financial obligations (paying land use fees, various taxes, etc.) is one of the reasons for land reclamation. Besides that, this is also an obligation of the land user.
Furthermore, Article 30 of Decree 102/2024/ND-CP also stipulates that in cases where financial obligations for land use or lease are not fully fulfilled and enforcement by competent authorities are still deliberately ignored, the tax authority will send a document requesting land reclamation.
From the above regulations, it can be seen that if an organization or individual allocated land intentionally fails to pay or fails to pay the full land use fee, even after being compelled by the competent authority to fulfill their financial obligations, the land will be reclaimed by the competent state agency.
On the other hand, according to Article 18 of Decree 126/2020/ND-CP, the deadline for paying taxes on revenue belonging to the State budget from land, fees for granting the right to exploit water resources, mineral resources, fees for using sea areas, registration fees, business license fees, etc.
Regarding land use fees: No later than 30 days from the date of issuance of the land use fee payment notice, the land user must pay 50% of the land use fee as stated in the notice. No later than 90 days from the date of issuance of the land use fee payment notice, the land user must pay the remaining 50% of the land use fee as stated in the notice.
No later than 30 days from the date of issuance of the Notice of Land Use Fee Payment, land users must pay 100% of the land use fee as stated in the notice in cases where the amount of land use fee payable is recalculated after 5 years from the date of the decision to allocate resettlement land and the household or individual has not yet paid the full amount of the outstanding land use fee.
In addition to the deadline for paying land use fees, land reclamation can only be carried out when the deadline for enforcing financial obligations by the competent state agency has passed, but the organization or individual deliberately fails to comply.
Source: https://www.congluan.vn/cham-nop-tien-su-dung-dat-co-the-bi-thu-hoi-post309338.html
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