The Ministry of Finance submitted a draft Resolution of the Government on removing and handling problems related to calculating land use fees for households and individuals when converting agricultural land use purposes to residential land.
According to the draft, the scope of regulation of the Resolution is as follows: This Resolution stipulates the removal and handling of problems related to land use fees for households and individuals when converting land use purposes from land originating from garden land, ponds, agricultural land in the same plot of land with residential land in residential areas not recognized as residential land to residential land; converting from land originating from garden land, ponds attached to residential land but the land user separated it to transfer rights or the measuring unit measured it when measuring and drawing a cadastral map before July 1, 2004 and separated it into separate plots of residential land according to the provisions of Article 156 of the 2024 Land Law.
The draft calculates land use fees for households and individuals when converting land use purposes from agricultural land to residential land as follows:
In case of changing the purpose of land use from land originating from garden land, ponds, agricultural land in the same plot of land with residential land in a residential area not recognized as residential land to residential land; change from land originating from garden land, ponds attached to residential land but the land user separates it to transfer rights or the measuring unit has measured and drawn a cadastral map before July 1, 2004 and separated it into separate plots of residential land, the People's Committee at the provincial level shall submit to the People's Council at the provincial level to prescribe the land use fee collection for this case according to the following principle:
For land areas with changed land use purposes within the local land allocation limit, the land use fee collection rate is not lower than 30% of the land use fee when converting land use purposes to residential land, which is calculated according to the provisions of the Government's Decree regulating land use fees and land rents.
For land areas exceeding the local land allocation limit: The minimum collection rate is 50% of land use fees when converting land use purposes to residential land, calculated according to the provisions of the Government's Decree regulating land use fees and land rents, but not exceeding 500 m2; for land areas exceeding the local land allocation limit of more than 500 m2, the collection rate is 100% of land use fees when converting land use purposes to residential land, calculated according to the provisions of the Government's Decree regulating land use fees and land rents.
The above collection rate is only calculated once for a household or individual; the change of purpose after collecting land use fees is calculated according to the provisions of the Government's Decree on land use fees and land rents.
The specific collection rate for this case is determined by the provincial People's Committee and submitted to the provincial People's Council.
In which, the land allocation limit for calculating land use conversion fees is calculated at the time of deciding to change land use purposes. The determination of land area within the limit must ensure the principle that each household (including households formed by separation of households according to the provisions of law) and individuals can only determine the land area within the land allocation limit for one time.
In case a household or individual is permitted by a competent state agency to separate a land plot for each household, the determination of the area within the limit to calculate land use fees shall be calculated for each land plot when carrying out the procedures for granting a Certificate and according to the principle that each household or individual eligible for land division shall only determine the land area within the land allocation limit for one time and within the scope of one province or centrally run city.
In case households and individuals use 01 (one) plot of land together without implementing or not being permitted by a competent state agency to separate the plot of land, the determination of the area within the residential land allocation limit is calculated according to the standards for determining the limit of the household or individual assigned to be the representative of the co-owners to complete the procedures for granting the Certificate.
