Vietnam clarifies land certificate and financial obligation rules

The Ministry of Finance has clarified that land users may still be subject to late payment penalties even if they have not yet been issued a land use certificate. Under the 2024 Land Law, users must fulfill their financial obligations according to the Law on Tax Administration. A certificate is only issued after these obligations are met, unless the user is eligible for debt recording or exemptions.

Regarding changes in land planning, the Ministry of Natural Resources and Environment noted that if planning boundaries or safety corridors on a land plot change, it constitutes a registration of changes. According to Decree No. 101/2024/ND-CP, land users who wish to have their land use certificates updated to reflect new planning information may apply for the issuance of a new certificate.