Mr. N.V.T reflected that some contents in Article 6 and Article 12 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rents may cause inaccurate understanding.
Accordingly, land users can be understood as having to pay land use fees in both cases when the State allocates land and when being granted a red book.
The lack of clear regulations on the time and obligation to pay land use fees may lead to inconsistent application, affecting the legitimate rights of land users.
Decree No. 103/2024/ND-CP also does not clearly stipulate which documents are considered valid to prove that the land user has fulfilled financial obligations regarding land use fees.
This causes difficulties in the process of handling documents, especially cases that have paid money many years ago but have only now carried out the procedures for registration and issuance of red books for the first time.
Regarding instructions for calculating land use fees for areas exceeding the limit, Point a, Clause 2, Article 138 of the 2024 Land Law stipulates the payment of land use fees for areas exceeding the limit for residential land recognition.
However, Decree No. 103/2024/ND-CP does not have specific instructions on how to calculate land use fees in this case. This can lead to inconsistent application between localities, causing problems in practice.
Regarding the transitional provisions for cases where land users have been allocated land by the state and have paid the full land use fee many years ago, but have only carried out the procedures for initial registration and issuance of red books, currently Decree No. 103/2024/ND-CP does not have transitional regulations for clear and unified handling. This may force people to return land use fees or cause unnecessary complaints and lawsuits.
Mr. T requested competent authorities to clarify and revise the content in Articles 6 and 12 to avoid misunderstandings about the financial obligations of land users; supplement regulations on valid documents proving the payment of land use fees; promptly issue specific instructions on calculating land use fees for areas exceeding the residential land recognition limit; supplement transitional provisions to ensure the legitimate rights of land users who have previously fulfilled their financial obligations.
Regarding this issue, the Ministry of Finance has the following opinion:
Some provisions in the articles of the Decree include: Article 6 on calculating land use fees when the State allocates land with land use fees and Articles 10, 11, 12 on calculating land use fees when granting certificates.
The content of Articles 6 and 12 above, readers of the Decree can understand that when being allocated land and granted a certificate, the land user must pay land use fees.
Types of documents proving that the money has been paid only have to be regulated on whether or not and do not mention whether the documents are valid or not and have not mentioned the calculation of land use fees for areas exceeding the residential land recognition limit prescribed in Point a, Clause 2, Article 138 of the Land Law.
