On the National Legal Portal, Mr. T.P. B. T (in Ho Chi Minh City) reflected that his family has a land plot since 1998. In which, the same land plot includes both residential land and agricultural land.
In 2015, Mr. T's father passed away. The family has completed all legal procedures to prepare a document to declare inheritance, donate and transfer the legal red book to Mr. T.
By November 2024, Mr. T submitted a dossier requesting to change the land use purpose of the remaining agricultural land area in the same land plot to residential land.
The dossier has been approved by competent authorities, he has received a decision allowing the change of land use purpose and completed the obligation to pay 100% of land use fees to the state budget.
Afterwards, realizing that his case was eligible for retroactive policy to recalculate financial obligations according to new regulations, Mr. T sent a petition to local authorities requesting the refund of the difference at a reduction of 50% or 70%.
However, according to his reflection, the Ho Chi Minh City Department of Agriculture and Environment believes that he is the recipient of the land use right donation, so he is not eligible for the land use fee reduction policy when changing land use purposes.
Mr. T requested the competent authority to clarify whether such guidance is correct or not?
Answering this content, the agency under the Ministry of Finance said that the calculation of land use fees for households and individuals when converting land use purposes from garden, pond, agricultural land to residential land is in accordance with Point c, Clause 2, Article 10 of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly.
On June 8, 2026, the Ministry issued Official Dispatch No. 7713/BTC-QLCS to tax authorities of provinces and cities, and also sent to People's Committees, Departments of Finance, and Departments of Agriculture and Environment of localities for specific guidance on the scope and subjects of application.
According to the Ministry of Finance, the cases applying the land use fee level according to point c, clause 2, Article 10 of Resolution No. 254/2025/QH15.
The Ministry of Finance said that determining the origin of land to serve as a basis for applying the land use fee collection policy as prescribed in point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 belongs to the functions and tasks of the local agricultural and environmental agencies, including the Department of Agriculture and Environment, the Commune-level People's Committee and the state management responsibility of the Ministry of Agriculture and Environment.
Regarding transitional regulations, the Ministry of Finance cited Clause 10, Article 4 of Resolution No. 254/2025/QH15 and Clause 2, Article 12 of Decree No. 50/2026/ND-CP stipulating cases where households and individuals have been permitted by competent authorities to change land use purposes from August 1, 2024 to before January 31, 2026, if they are subject to the application of land use fee rates according to Point c, Clause 2, Article 10 of Resolution No. 254/2025/QH15 and Article 6 of Decree No. 50/2026/ND-CP, land use fees will be recalculated.
Accordingly, in case there is a notice of land use fee payment but it has not been paid, the notice is adjusted according to the provisions of law on tax management.
In case a part of the land use fee has been paid according to the notice of the tax authority, it is proposed to recalculate the land use fee payable and be refunded according to the provisions of the law on tax management and the law on the state budget.
Based on the above grounds, the Ministry of Finance requests citizens to base on specific dossiers and contact local functional agencies for guidance on implementation in accordance with regulations.
