Worry about fines for paying off "old debt"
Reader L.M.T sent a question to the authorities about the payment of land financial obligations. According to the reflection, this reader owns a land use right certificate (red book) with a debt for land use fees since 2012. The specific debt amount has been clearly printed on the certificate.
After many years of not paying, reader L.M.T now needs to pay off all the debt to erase the "hanging" on the red book. However, he expressed concern about how to calculate the actual amount paid at the present time.
"I propose to pay the debt, do I only have to pay the land use fee printed on the land use right certificate at the time of debt collection or do I have to pay an additional late payment penalty fee? ", reader L.M.T asked.
Determining the amount to be paid according to the new regulations
Responding to this issue, the Ca Mau Provincial Tax Department has issued specific instructions based on the latest legal documents, especially Decree No. 103/2024/ND-CP and Decree No. 291/2025/ND-CP amending and supplementing a number of articles on land use fees and land rent.
Point a, Clause 3, Article 50 of Decree No. 103/2024/ND-CP (amended and supplemented by Decree No. 291/2025/ND-CP) clearly stipulates the case of households and individuals who have been shown a debt for land use fees on the certificate but have not yet paid all.
For households and individuals who have been recorded as owing land use fees before December 10, 2019, they will continue to pay the remaining land use fees according to the policy and land price at the time of issuance of the certificate (or according to the amount stated on the certificate that has been determined in accordance with the provisions of law).
Based on the above regulation, in the case of reader L.M.T, who was recorded as in debt since 2012 (ie before the time frame of December 10, 2019), and the amount had been clearly stated in the Red Book in accordance with the provisions of law at that time, he is now allowed to pay the remaining amount owed in accordance with the amount stated on the certificate.
Thus, people in this case will not be recalculated according to the current land price (usually much higher than in 2012) and will not have to pay late fines arising outside the regulations allowing the retention of old debts.
To carry out the procedures, people need to prepare specific documents and contact the Tax Department where the land is located for handling according to regulations.
