Abstract

The 2024 Land Law and the 2025 Personal Income Tax Law establish the principle that each party is responsible for its own financial obligations. In practice, however, a buyer who has fulfilled their financial obligations may still have the certificate withheld because the transferor has not paid personal income tax. This article analyzes the legal provisions governing the issuance of certificates, the transferor’s tax obligations, and tax enforcement mechanisms. It argues that withholding the buyer’s certificate as a means of compelling the transferor to fulfill their tax obligations lacks a legal basis. On this basis, the article proposes improvements to the relevant legal framework and coordination mechanisms between land registration and tax authorities to safeguard buyers’ property rights.

Keywords: Certificates; Financial obligations; Land registration; Personal income tax; Real estate.