Mr. Ha Van Diep (Hung Yen province) reflected questions related to recording land use fees when being granted a Certificate of Land Use Rights.
According to him, the land use fee of his family recorded as debt has exceeded the 5-year term, so he wants to know whether to apply the land price at the time of debt repayment when making payments.
Regarding this content, the tax authority said that the recording and payment of land use fees of households and individuals is carried out in accordance with the provisions of Decree No. 45/2014/ND-CP of the Government on land use fee collection.
Base 1 Tax Department of Hung Yen province said that, according to regulations, for cases where land use fees are recorded as debts from December 10, 2019 and earlier, households and individuals are entitled to pay the debt according to the amount recorded on the Certificate of Land Use Rights. The payment term for this debt is 5 years from the date of being recorded as debt.
In case the land user pays within 5 years, the amount to be paid is calculated according to the land use fee already recorded on the Certificate.
However, if after 5 years from the date of debt recording, the land user only fulfills financial obligations, the payment will be made according to the provisions of Article 22 of Decree No. 103/2024/ND-CP of the Government regulating land use fees and land rent.
Accordingly, land users must pay in one installment the entire amount of land use fees owed to the state budget. After completing financial obligations, people submit the Certificate of Land Use Rights and payment documents to the land registration agency or the dossier receiving department to carry out the debt write-off procedure.
The land registration agency will inspect and confirm the completion of financial obligations and remove the content of land use fee debt recording on the Certificate of Land Use Rights according to regulations.
The tax authority also noted that for land use fees debts arising according to previous regulations but not yet paid, the performance of financial obligations will be applied according to transitional regulations of current law. People need to base on relevant regulations and contact local functional agencies for specific guidance when implementing payment of land use fees debts.
