Talking to Lao Dong Newspaper, Lawyer Quach Thanh Luc - Director of Phap Tri Law Company, Hanoi Bar Association - said that the exemption, reduction or having to pay more or less land use fees when being granted a land use right certificate by the State all have specific legal regulations, not arbitrarily applied.
It can be divided into three main groups that affect the determination of land use fees that people must pay.
The first group is the Land Law and guiding decrees for implementation.
According to Lawyer Luc, for land issues, people must first consider what cases their papers and records fall under according to the provisions of the Land Law. Determining the correct cases is very important. For example, in some cases where people encroach and occupy land, they must pay 100% of the land use fee when the land is in accordance with the plan.
If falling under the case specified in Article 137 of the 2024 Land Law, land users are not required to pay land use fees, of course for agricultural land. If the residential land limit is recognized, it must be applied according to Article 141 of the 2024 Land Law.
Therefore, which case the dossier falls into will have a very large impact, even deciding whether people have to pay land use fees or not, whether to be issued a certificate or not, and whether the amount to be paid is large or small. This is a very important issue that people need to pay attention to.
Another important factor is the timelines.
According to Lawyer Luc, it is necessary to determine when the land was used. The longer the land use time, the more different the rights related to being recognized for residential land limits, residential land recognition and the amount of land use fees to be paid. The levels of 10%, 20%, 30%, 50%, 70% depend on each specific time.
Thus, the longer the land use time, in many cases, the lower the land use fee to be paid. This is a factor that people need to pay special attention to.
Next is the time of construction of the project. The longer the project is built, the more beneficial it may be for land users to determine land use fees and residential land recognition limits.
Important timelines include before December 18, 1980; from December 18, 1980 to before October 15, 1993; from October 15, 1993 to before July 1, 2004; before July 1, 2014; or before July 1, 2024. These are very important timelines that people need to pay attention to.
Therefore, if the construction project is a house and there is a sign recording the construction year in the traditional way, this may be a document for functional agencies to determine the construction time of the house.
The second group is Decree 103/2024 regulating land use fees and land rents.
According to Lawyer Luc, the Decree has specified the cases of issuing land use right certificates according to the Land Law, which specifically stipulates which cases require payment, which cases do not require payment; within the limit of how much to pay, outside the limit of how much to pay and corresponding ratios.
For land without papers, the decree also stipulates financial obligations for the area inside and outside the limit according to each stage of land use, and at the same time considers whether there are works or not.
For violating land, the regulations also refer back to the corresponding cases of the Land Law. For cases under Article 140 of the Land Law, land is allocated not in accordance with authority, if people still have receipts or documents proving that they have paid money, they do not have to pay more money. If there are no more documents proving it, they may have to pay 100% of the land use fee.
The third group of documents is Decree 131/2021 guiding the Ordinance on Preferential Treatment for People with Meritorious Services to the Revolution.
Accordingly, Article 104 of this Decree stipulates the cases eligible for land use fee exemption, including Vietnamese Heroic Mothers, revolutionary activists and some cases of relatives of martyrs who are receiving death benefits as prescribed.
For cases under Article 105 of this Decree, people may be reduced land use fees at levels of 90%, 80%, 60% if they meet specific conditions.
According to Lawyer Luc, the rights are regulated relatively specifically, but people must review and compare their cases. People need to base on existing documents and corresponding legal regulations to determine which case they are in.
