Vietnam land use certificate and tax obligation regulations

Under the 2024 Land Law in Vietnam, land users must fulfill all financial obligations before the State issues a Certificate of Land Use Rights (often referred to as a ‘red book’). Until these obligations are met, users are restricted from exercising certain rights, such as transferring, gifting, or mortgaging the land.

Regarding the potential conflict between land laws and tax management, the Ministry of Finance clarified that even if a certificate has not yet been issued, tax authorities may still apply late payment penalties in accordance with the Law on Tax Administration. This applies to cases where financial obligations related to land use have not been completed within the required timeframe.