Consulting on this case, Lawyer Tran Tuan Anh - Director of Bright Legal Law Firm - said as follows:
Land use fees when issuing certificates
* No land use fee must be paid
According to Clause 1, Clause 2, Clause 5, Article 138 of the 2024 Land Law, households and individuals are granted certificates and do not have to pay land use fees when they meet the following conditions:
- For households and individuals using land before December 18, 1980:
+ No violation of land laws;
+ Not in the case of land allocated without proper authority;
+ Confirmed by the People's Committee at the commune level as not in dispute.
- For households and individuals using land from December 18, 1980 - before October 15, 1993:
+ No violation of land laws;
+ Not in the case of land allocated without proper authority;
+ Confirmed by the People's Committee at the commune level as not in dispute.
- For households and individuals subject to agricultural land allocation who have used residential and non-agricultural land before July 1, 2014 without documents on land use rights:
+ No violation of land laws;
+ Not in the case of land allocated without proper authority;
+ Confirmed by the People's Committee at the commune level as not in dispute;
+ Having used residential or non-agricultural land before July 1, 2014 without documents on land use rights;
+ Have permanent residence registration in a locality in an area with difficult and extremely difficult socio-economic conditions;
+ Confirmed by the People's Committee at the commune level as not in dispute.
* May have to pay land use fees
Pursuant to Article 10 of Decree 103/2024/ND-CP regulating land use fees and land rents. Four cases that may require payment of land use fees when granting certificates for households and individuals who are using land without documents on land use rights to satisfy the following conditions: At the time of starting to use the land, there was no violation of land law (land was not encroached upon, occupied...); Not subject to land allocation without authority as follows:
Case 1: For households and individuals using land before December 18, 1980, they are now granted a certificate as prescribed in Point a, Point d, Clause 1, Article 138 of the Land Law.
Case 2: For households and individuals using land from December 18, 1980 to before October 15, 1993, they are now granted a certificate as prescribed in Clause 2, Article 138 of the Land Law.
Case 3: For households and individuals using land from October 15, 1993 to before July 1, 2004, they are now granted a certificate of residential land use according to the provisions of Clause 3, Article 138 of the Land Law.
Case 4: For households and individuals using land from July 1, 2004 to before July 1, 2014, they are now granted a certificate of residential land use according to the provisions of Clause 3, Article 138 of the Land Law.
Registration fee when issuing a certificate
Pursuant to Decree 10/2022/ND-CP, the registration fee when granting a certificate is calculated according to the following formula:
Registration fee = (Pricate of 1m2 of land in land price list x Area) x 0.5%
The price of 1m2 of land to calculate the registration fee is the land price in the Land Price List issued by the Provincial People's Committee at the time of declaration of the registration fee.
The land area subject to registration fee is the entire area of the land plot under the legal use rights of organizations and individuals determined by the Land Registration Office and provided to the tax authority.
fee for appraisal of documents for granting certificates
Point i, Clause 1, Article 5 of Circular 85/2019/TT-BTC stipulates:
The appraisal fee for the issuance of a land use right certificate is the fee for the appraisal of the dossier, the necessary and sufficient conditions to ensure the issuance of a certificate of land use rights, house ownership rights and assets attached to land (including issuance, exchange, re-issuance of certificates and certification of changes to issued certificates) according to the provisions of law.
Based on the area of the land plot, the complexity of each type of dossier, the purpose of land use and the specific conditions of the locality to determine the fee for each case.
Accordingly, the fee for appraisal of documents for granting certificates is a fee prescribed by the Provincial People's Council, so some provinces and centrally run cities will not have to pay the fee when granting certificates for the first time.
Certificate issuance fee
According to Clause 5, Article 3 of Circular 85/2019/TT-BTC, the certificate issuance fee is decided by the Provincial People's Council, so the collection rate for each province and city may be different.
According to Clause 5, Article 3 of Circular 85/2019/TT-BTC, the certificate issuance fee is decided by the Provincial People's Council, so the collection rate for each province and city may be different.
