Can I sell land if I owe business taxes?
Previously, I opened a restaurant and food service business. Two years later, I stopped doing business and notified the Tax Authority directly managing the area. Now, I signed a transfer contract to sell a plot of land. However, I have just received a notice from the competent authority to process my registration of changes with the content: still owing personal income tax and value added tax from the business activities of the business household that I opened before.
They asked me to complete the tax obligations of the above business household before they would process my land purchase and sale documents. So, I would like to ask, is this right or wrong? The concern of Ms. Nguyen Thi Hang (Kim Lien commune, Nghe An).
Reply:According to Clause 1, Article 45 of the 2024 Land Law, land users are allowed to exercise the rights to transfer, convert, lease, sublease, inherit, and donate land use rights when meeting the following conditions:
a. Have a Certificate of land use rights or a Certificate of house ownership and land use rights or a Certificate of land use rights, house ownership and other assets attached to land or a Certificate of land use rights, ownership of assets attached to land, except for cases of inheritance of land use rights, conversion of agricultural land when consolidating land, exchanging plots, donating land use rights to the State, residential communities and cases specified in Clause 7, Article 124 and Point a, Clause 4, Article 127 of this Law;
b. Land is not in dispute or the dispute has been resolved by a competent state agency, a court judgment or decision, or an arbitration decision or award that has come into legal effect;
c. Land use rights are not subject to seizure or other measures to ensure enforcement of judgments according to the provisions of the law on civil judgment enforcement;
d. During the land use period;
d. Land use rights are not subject to temporary emergency measures as prescribed by law.
In addition, according to Clause 5, Article 45 of the 2024 Land Law, "In case the land user is allowed to delay the performance of financial obligations or is allowed to owe financial obligations, he/she must complete the financial obligations before exercising the rights to convert, transfer, lease, sublease, donate land use rights, mortgage, and contribute capital using land use rights".
Thus, if you are in arrears or have a financial obligation related to the land, you must complete this financial obligation before selling (transferring) the land. If you have not completed the financial obligation, you will not be eligible to transfer the land use rights.
Financial obligations here include amounts such as land use fees, land rent, taxes, fees, and charges related to land. Debts on personal income tax or value added tax of the business household of which you were the head that are not related to your land plot will not be considered as a reason for you not to have the right to sell the land.
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