Ministry of Finance guides documents proving land use fee payment

Khương Duy |

The verification of receipts and dossiers related to land use fees is the responsibility of competent authorities in the locality according to current law.

A resident said that he bought land sold by the commune in 1996. At that time, the commune issued a receipt with a hanging seal, the signature of the village head and the commune representative.

Recently, people requested the Commune People's Committee to extract copies of books and archived records showing that they had paid money to the Commune People's Committee according to the above receipt.

However, the Commune People's Committee exchanged that, because the incident has been going on for a long time, records and books related to the money that people have paid to use the land are no longer kept.

According to reports, the Commune People's Committee has currently inspected and verified that there was a purchase and sale at the time of 1996.

People believe that, based on point c, clause 5, Article 12 of Decree No. 103/2024/ND-CP, the receipt may not be identified as a document proving that money has been paid, leading to the amount of money paid not being deducted when issuing the Certificate according to current regulations.

This regulation is not suitable for reality, affects rights and requests competent authorities to consider and guide the settlement.

Regarding this issue, the Ministry of Finance said that Clause 5, Article 12 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government stipulates documents proving that money has been paid to agencies and organizations for land use.

Accordingly, the documents include receipts, receipts, invoices for collecting money to use land; compensation money collection documents according to Decision No. 186/HDBT dated May 31, 1990 of the Council of Ministers; receipts, receipts, invoices for collecting money according to Circular No. 60/TC-TCT dated July 16, 1993 of the Ministry of Finance.

Regulations also include receipts, receipts, invoices proving that money has been paid to be used for land by the commune-level People's Committee or agencies and organizations that have allocated land without proper authority.

In case these documents are lost or lost, but the commune-level People's Committee or agency or organization that has allocated land without proper authority still has documents and records stored and records of land users paying money, land users can request the commune-level People's Committee to certify or certify the original.

A certified copy or certified copy is a document proving that money has been paid to agencies and organizations for land use.

The Ministry of Finance also cited Clause 2, Article 48 of Decree No. 103/2024/ND-CP, stipulating that the Provincial People's Committee is responsible for directing functional agencies in localities to urgently complete legal dossiers on land for land users to calculate land use fees and land rents.

According to the Ministry of Finance, Decree No. 103/2024/ND-CP has detailed regulations on documents proving that money has been paid to agencies and organizations to use land when calculating land use fees.

For the case reflected, the verification, evaluation of dossiers and documents and settlement of cases are the responsibility of competent authorities in the locality according to legal regulations.

The Ministry of Finance requests people to contact competent authorities in the locality for resolution according to regulations.

Khương Duy
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