Late payment of land use fees may result in land recovery.

According to Article 81 of the 2024 Land Law, cases of land recovery due to violations of land laws include: Using land for purposes other than those assigned, leased, or recognized by the State for land use rights, and having been administratively sanctioned for using land for purposes other than those for which the violation continues.

Land users destroy land and have been administratively sanctioned for land destruction but continue to violate; land is allocated or leased to the wrong person or without proper authority.

Illustration photo. (Source: ST)

Land received through transfer or donation from a person to whom the State allocates or leases land, but the person to whom the State allocates or leases land is not allowed to transfer or donate according to regulations. Land assigned by the State for management but is encroached upon or occupied; land users do not fulfill financial obligations to the State...

Thus, the failure of land users to fully fulfill their financial obligations (payment of land use fees, taxes, etc.) is one of the reasons for land repossession. In addition, this is also the obligation of land users.

In addition, Article 30 of Decree 102/2024/ND-CP also stipulates that in case of failure to fully perform financial obligations when using land or leasing land and being forced by competent authorities but still deliberately not complying, the tax authority will send a document requesting land recovery.

From the above regulations, it can be seen that if organizations and individuals who are allocated land intentionally do not pay or do not fully pay land use fees even though they have been forced by competent authorities to fulfill financial obligations, the land will be recovered by competent State agencies.

On the other hand, according to Article 18 of Decree 126/2020/ND-CP, the deadline for tax payment for State budget revenues from land, fees for granting rights to exploit water resources, mineral resources, fees for using sea areas, registration fees, business license fees, etc.

Regarding land use fees: Within 30 days at the latest from the date of issuance of the notice of payment of land use fees, the land user must pay 50% of the land use fees as per the notice. Within 90 days at the latest from the date of issuance of the notice of payment of land use fees, the land user must pay the remaining 50% of the land use fees as per 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 according to the notice in case the amount of land use fee to be paid is re-determined after 5 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 fee owed.

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 the organization or individual deliberately fails to perform.

Source: https://www.congluan.vn/cham-nop-tien-su-dung-dat-co-the-bi-thu-hoi-post309338.html