Citizens in Bac Ninh reflect that, according to the provisions of point a, clause 2, Article 257 of the 2024 Land Law, for cases where land is actually allocated before January 1, 2005, the policy of collecting land use fees, land rent and land prices to calculate land use fees and land rent is applied according to the 2005 land price list.
However, in case the allocated land location cannot be priced according to the 2005 land price list, or the locality does not issue a 2005 land price list, but that land location is in the 2006 land price list, how will the calculation of land use fees be carried out?
Citizens ask, in case land prices cannot be determined according to the 2005 land price list, is it possible to apply the land price list closest to the time of land allocation to serve as a basis for calculating land use fees?
Regarding the above question, the Bac Ninh Provincial Tax Department has the following opinion:
At points a, b, clause 2, Article 257 of the 2024 Land Law, it is stipulated:
For cases where there has been a decision to allocate land, lease land, allow land use purpose conversion, allow conversion from annual land lease payment to one-time land lease payment for the entire lease term, extension of land use, adjustment of land use term, adjustment of detailed planning according to the provisions of land law and other relevant provisions of law before the date this Law takes effect but land prices have not been decided, the following shall be implemented:
For cases of land allocation and land lease according to the provisions of the 1993 Land Law, Land Law No. 13/2003/QH11 and documents detailing and guiding implementation that are actually handed over land before January 1, 2005, the policy of collecting land use fees, land rent and land prices to calculate land use fees and land rent applies at the time the 2005 land price list issued by the provincial People's Committee takes effect.
For cases of land allocation and land lease according to the provisions of the 1993 Land Law, Land Law No. 13/2003/QH11 and documents detailing and guiding implementation that are actually handed over land by competent state agencies from January 1, 2005 to before the effective date of this Law, the policy of collecting land use fees, land rent and land prices to calculate land use fees and land rent is determined at the time of land handover in reality".
Based on the above regulations, the land price to calculate land use fees and land rent for cases where there has been a decision to allocate land or lease land before the 2024 Land Law takes effect but the land price has not been decided, has been specifically regulated and there is no regulation on applying the land price list closest to the time of land allocation as readers' questions.
Because the reader's question did not specify the dossier for land allocation and land lease, it is requested that readers refer to the above-mentioned legal regulations for implementation.
