Conditions for households and individuals to convert agricultural land use rights according to the provisions of the Land Law
- Conditions for conversion of agricultural land use rights
Households and individuals may convert agricultural land use rights when fully meeting the following conditions:
– Having a Certificate, except for the case specified in Clause 3, Article 186 and the case of inheritance specified in Clause 1, Article 168 of the 2013 Land Law;
– Land without dispute;
– The land use right is not distrained to secure judgment enforcement;
– During the land use period.
Using agricultural land that is allocated by the State, converted, transferred, inherited, or given as a gift of lawful land use rights from another person.
– Transfer of agricultural land use rights in the same commune, ward or township to other households and individuals to facilitate agricultural production.
(Clause 1, Article 168, Clause 1, Article 188, Article 190 of the 2013 Land Law)
- Does the conversion of agricultural land use rights have to pay tax?
According to Article 190 of the 2013 Land Law, when households and individuals convert agricultural land use rights, they will not have to pay income tax from the conversion of land use rights and registration fees.
- Procedures for conversion of agricultural land use rights
3.1. Procedures for converting agricultural land use rights to implement “consolidation and change of plots”
* File:
– An application for registration and issuance of a certificate of land use rights and ownership of houses and other land-attached assets, made according to Form No. 04đ/DK, of each household or individual;
– The original of the issued Certificate or a copy of the contract on mortgage of land use rights, in case the land is mortgaged at a credit institution;
– Written agreement on the conversion of agricultural land use rights of households and individuals;
– The plan for conversion of agricultural land use rights of the commune-level People’s Committee approved by the district-level People’s Committee;
– Minutes of land delivery and receipt according to the plan of “consolidation and exchange of plots” (if any).
* Where to apply:
Land users can apply at the following places:
– Submit at the commune-level People’s Committee if there is a need;
– Submit at the one-stop shop if the locality has established a one-stop shop;
– Submit at the Land Registration Office/Branch of the Land Registration Office if the locality has established a Land Registration Office;
– Submit at the land use right registration office if the locality has not established a land registration office.
3.2. Procedures for converting agricultural land use rights that do not fall into the case of “consolidation and change of plots”
* File:
– An application for registration of changes in land and properties attached to land, made according to Form No. 09/DK.
For households and individuals that receive the transfer of agricultural land use rights, the total area to be transferred must be shown at Point 4, Section I of Form No. 09/DK (Reason for change) as follows:
+ “Receive … (write the form of land use right transfer) …m2 of land (write the area of land receiving the right transfer);
+ The total area of agricultural land currently in use due to transfer of rights and registered for land use right transfer from July 1, 2007 to before July 1, 2014 is … m2 and from July 1, 2014 to now is … m2 (specify the area receiving the right transfer according to each type of land, each province and city directly under the Central Government)”;
– Contracts and documents on the conversion, transfer, lease, sublease, inheritance or donation of land use rights, ownership of assets attached to land; capital contribution with land use rights and ownership of land-attached assets; transfer the land use rights and ownership of property on land of the spouses into joint ownership of the husband and wife according to regulations.
In case the only person inheriting land use rights or ownership of property on land is the only person, an application for registration of inheritance of land use rights and ownership of land-attached assets must be submitted. inherit;
– The original of the issued Certificate;
– Written approval of a competent state agency for economic organizations that receive transfer, capital contribution or lease of agricultural land use rights to implement investment projects;
– The written consent of the land user for the owner of the property on land to be transferred, donated, leased or contributed as capital, in the case of transfer, donation or lease. , contributing capital with assets attached to land where the owner of the property on land is not concurrently a land user.
* Where to apply:
Land users can apply at the following places:
– Submit at the commune-level People’s Committee if there is a need;
– Submit at the one-stop shop if the locality has established a one-stop shop;
– Filed at the Land Registration Office/Branch of the Land Registration Office;
– Submit at the land use right registration office if the locality has not established a land registration office.
(Clause 1, Article 2 of Circular 09/2021/TT-BTNMT, Clause 19, Article 1 of Decree 148/2020/ND-CP)
Source: Law Library
