Receiving a notice regarding idle land fees (White Land Fees) on your property does not necessarily mean the land is legally subject to the fee.
The Executive Regulations of the Idle Land and Vacant Real Estate Law specify certain cases where the fee does not apply or its application is suspended, provided you can prove these conditions with official statutory documents.
Below are the key cases you can rely on to prove that your land is not subject to the fee:
First: Proving Non-Fulfillment of Fee Application Conditions
Pursuant to Articles (7) and (8) of the Executive Regulations, the fee does not apply, or its application is suspended, if any of the following reasons are proven:
Land Area: If the land area—or the total area of applicable idle lands owned by you within the same city—is less than 5,000 square meters.
Geographical Location: If the land falls outside the geographical or urban boundaries designated by the Ministry for fee application.
Nature of the Land: If the land is not a developable idle land, such as having a physical nature or topography that prevents urban development.
Type of Use: If the land use does not fall within the categories specified by the decree of the Minister of Municipalities and Housing for fee application.
Second: Existence of Impediments to Development or Disposal
Fee application may be suspended if circumstances beyond your control prevent the development or disposal of the land, including:
Restraints on Disposal: Such as an ongoing judicial dispute over ownership or an executive attachment preventing disposal, provided you were not the cause of or a party to creating this impediment.
Inability to Obtain Permits: If the necessary permits or approvals for developing the land cannot be issued by the competent authorities, provided the reason is not attributable to you.
Third: Completion of Land Development or Construction
Fee application is suspended if you complete the land development or construction within the statutory timeframe, or if the development aligns with the invoice issuance dates as stipulated by the Executive Regulations.
Fourth: Exemption Due to Eminent Domain (Public Interest Expropriation)
If your land was granted as alternative land in compensation for property previously expropriated for public interest, it shall be exempt from idle land fees for a period agreed upon between the Minister of Finance and the Minister of Municipalities and Housing, pursuant to the Law of Eminent Domain and Temporary Seizure of Real Estate.
How to Prove Your Case to the Competent Authority?
Merely claiming one of the above conditions is insufficient; it must be supported by documentary evidence, including:
Title Deed: To prove area or location.
Official Letters: From competent authorities proving the inability or refusal to issue permits.
Legal Documents: Related to judicial disputes or executive attachments.
Building Permits or Development Completion Certificates.
Any Other Documents: Supporting the grounds for objection.
Note: These documents must be submitted through the dedicated electronic portal for Idle Land Fees when filing an objection or requesting a suspension of the fee application.
What is the Statutory Timeframe to Object to an Idle Land Fee Invoice?
If a decision is issued placing your land under the fee regime, or if an idle land fee invoice is generated, you have the right to object within sixty (60) days from the date of notification.
The objection procedure is as follows:
Submitting the Objection: Submit a written objection to the competent committee within (60) days from the date of decision/invoice notification.
Objection Decision: The committee is obligated to issue its decision within (60) days from receiving the objection.
Implied Rejection: If (60) days elapse without a decision from the committee, the objection is deemed legally rejected, entitling you to pursue available legal recourse thereafter.
Knowing the cases where fees do not apply, adhering to statutory objection deadlines, and providing supporting documentation will help safeguard your rights and ensure the correct application of the law.