Rights and obligations of organizations when the State allocates land with payment, leases land with payment in 2024
The 2024 Land Law stipulates the rights and obligations of domestic organizations that are allocated land by the State with land use fees collected, leased land with one-time land rental fees collected for the entire rental period but are exempted or have land use fees and land rental fees reduced.
That is the concern of Mr. Dang Thanh Cong (Do Luong, Nghe An)
Reply:This issue is regulated in Article 33 of the 2024 Land Law. Specifically, Clause 3, Article 33 mentions the rights and obligations of domestic organizations that are allocated land by the State with land use fees collected, leased land with one-time land rent collection for the entire lease term but are exempted or have land use fees and land rent reduced, including:
- In case the State allocates land to implement investment projects to build social housing, housing for the people's armed forces, investment projects to renovate and rebuild apartment buildings and is exempted or reduced from land use fees, the rights and obligations are the same as in cases where land use fees are not exempted or reduced;
- Domestic organizations that are allocated land by the State with land use fees collected, or leased land with one-time land rent collected for the entire lease term to carry out investment projects for business purposes and are exempted or reduced from land use fees or land rent have the same rights and obligations as those that are not exempted or not reduced from land use fees or land rent;
In case of transfer or capital contribution using land use rights, the State must pay an amount of money equivalent to the amount of land use fees and land rent that has been exempted or reduced at the time of land allocation, land lease, or permission to change land use purpose, except in cases where relevant laws provide otherwise.
