Mr. H.S's mother-in-law has a piece of land in lane 123 Au Co, Tay Ho ward, Hanoi, which was granted land since 1966 and was granted a red book (certificate) in 2001. Notably, the red book clearly states: "20% land use tax and registration tax not yet paid".
However, his mother-in-law passed away in 2007, and currently, the family wants to transfer the red book. Accordingly, "on July 14, 2025, my wife worked with the Tay Ho District Tax Department and was explained: Waiting for the instructions of the State Tax Department to see if tax debts can be eliminated under the Land Law before 2024. If you want to do it right away, you pay the tax according to current regulations and commit not to request a refund later" - Mr. S. reiterated.
Mr. S. expressed his concern about the legality of the above explanation, and wanted to know: "Is the above explanation in accordance with the law? If we have to wait for instructions on tax debt collection, how long is the expected issuance time? ".
Regarding this issue, the Hanoi 7-city Tax Center (the unit processing similar documents) provided information based on the legal basis and instructions of the Tax Department.
The representative of the 7th Tax Area said that this agency is currently handling a similar case: The dossier requesting to cancel the debt of financial obligations (NVTC) on the Land Use Rights Certificate of a household in Tu Lien Ward, Tay Ho, related to the amount of 20% of unpaid land use fees.
Due to problems in calculating land use fees when handling debt cancellation records, the Tay Ho District Tax Department has sent a document to the Hanoi Tax Department to ask for instructions.
The Hanoi Tax Department has issued Official Letter No. 3643/CT-CS responding and clarifying the principles for fulfilling financial obligations towards land in this case.
According to the instructions of the Tax Department, for cases of land use before October 15, 1993 granted a Certificate and subject to payment of 20% of land use fees before the effective date of Decree No. 103/2024/ND-CP, if people have not paid all debts, they must continue to pay.
Most importantly, the remaining land use fee will be calculated according to the policy and land price at the time of debt repayment.
Specifically, the calculation will be based on the provisions of Decree No. 45/2014/ND-CP and the Decree amending and supplementing it, Decree No. 79/2019/ND-CP of the Government.
That is, people need to pay the remaining land use fees according to the policy and land price at the actual time of payment (deposit repayment).
This guidance of the Tax Department is based on Point a, Clause 3, Article 50 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government (Regulations on land use fees and land rents).
Based on this legal basis, Hanoi City 7 Tax Center has issued a document requesting the Hanoi Land Registration Office - Tay Ho District Branch to coordinate to supplement and re-determine the necessary information for handling the dossier.
Thus, the initial explanation given by the Tay Ho District Tax Department to Mr. S. about paying taxes immediately according to current regulations or waiting for instructions on debt cancellation is not completely accurate according to the latest instructions from the Tax Department.
Current regulations have clearly stated that there is no debt cancellation but the continued payment of the remaining land use fee (20%), and this amount will be recalculated according to the land price at the time the people actually pay the money. Therefore, waiting for the "debt cancellation" instructions as mentioned is unnecessary and unfounded.
