LAND LAW
Article 174. Rights and obligations of organizations that are allocated land with land use levy by the State, or leased land with full one-off rental payment for the entire lease period
1. In addition to the rights and obligations prescribed in Clause 1 of this Article, economic organizations that are allocated land with land use levy or leased land with full one-off payment for the entire lease period by the State have the rights and obligations prescribed in Articles 166 and 170 of this Law.
2. Economic organizations that are allocated land with land use levy or leased land with full one-off rental payment for the entire lease period by the State have the following rights:
a/ To transfer land use rights and land-attached assets under their ownership;
b/ To lease land use rights and land-attached assets under their ownership in case of being allocated with land use levy by the State and to sublease land use rights and land-attached assets under their ownership in case of being leased land with full one-off rental payment for the entire lease period by the State;
c/ To donate land use rights to the State and communities for construction of facilities for common public interests of the communities and donate land-attached gratitude houses in accordance with law;
d/ To mortgage with land use rights and land-attached assets under their ownership at credit institutions which are licensed to operate in Vietnam;
dd/ To contribute land use rights and land-attached assets under their ownership as capital for cooperation in production and business with organizations,
individuals, overseas Vietnamese or foreign-invested enterprises in accordance with law.
3. Self-financed public non-business organizations leasing land with full one-off rental payment for the entire lease period from the State and for which the paid rental does not originate from the state budget, have the rights and obligations prescribed in Clauses 1 and 2 of this Article. The exercise of the rights is subject to written approval by a competent state agency.
Self-financed public non-business organizations leasing land with full one-off rental payment for the entire lease period from the State and for which the paid rental originates from the state budget have the rights and obligations prescribed in Article 173 of this Law.
4. Organizations that are allocated land with land use levy or leased land with full one-off rental payment for the entire lease period by the State, but are entitled to exemption from or reduction of land use levy or land rental, have the following rights and obligations:
a/ If the organization is allocated or leased land by the State for implementation of projects on construction of and trading in houses and is entitled to exemption from or reduction of land use levy or land rental, it has the same rights and obligations as being not entitled to exemption from or reduction of land use levy or land rental;
b/ If the organization is allocated or leased land by the State for implementation of investment projects for profit purpose that is not prescribed at Point a of this Clause, and is allowed to pay a reduced land use levy or land rental, it has the same rights and obligations as being not entitled to exemption from or
reduction of land use levy or land rental for the land type with similar land use purpose;
c/ If the organization is allocated or leased land by the State for implementation of investment projects for profit purpose that is not prescribed at Point a of this Clause, and is exempted from land use levy or land rental, it has the same rights and obligations as leasing land with annual rental payment for the land type with similar land use purpose