A resident recently sent a question to the Ministry of Finance's Electronic Information Portal regarding the conditions for recording land use fees for resettlement in case there is no household registration/residence in the recovered land plot.
According to the reflected content, this family is legally using a residential land plot but does not have household registration/residence at this address. Now the State is recovering 100% of the residential land area to implement the urban residential area project.
The family has been compensated by competent authorities by allocating resettlement residential land according to Clause 4, Article 111 of the Land Law and currently has a decision to allocate resettlement land.
However, the amount of compensation for residential land is less than the land use fee to be paid for the allocated resettlement land plot. The family has a need to record the difference in land use fee according to legal regulations.
People asked: "If my family does not have a household registration/residence in the recovered land plot, is it eligible to record the land use fee for resettlement? Does not having a household registration/residence in the land area where the land is recovered affect my family's right to record the land use fee?
Responding to this content on the Ministry of Finance's Electronic Information Portal, Base 11 Tax Department of Hanoi City said:
Based on point d, clause 11, Article 18 of Decree No. 101/2024/ND-CP dated July 29, 2024 of the Government, for cases where people are allocated resettlement land, the recording of land use fees will be carried out in accordance with regulations on compensation, support and resettlement when the State recovers land.
At the same time, according to Article 26 of Decree No. 88/2024/ND-CP dated July 15, 2024 of the Government stipulating compensation, support, and resettlement when the State recovers land, the object entitled to record land use fee debt specified in Clause 3, Article 111 of the Land Law is the person who is arranged for resettlement but the land compensation amount is less than the land use fee payable when allocated resettlement land, if there is a need to record land use fee debt and commit to handing over the site according to the schedule.
The land price for calculating land use levy is the land price determined according to the land price list at the time of approval of the compensation, support, and resettlement plan.
When paying land use fees, land users pay the debt according to the amount of land use fees owed recorded on the Certificate of Land Use Rights.
The level of land use fees for households and individuals specified in Clause 1 of this Article is determined by the difference between the land use fees payable when households and individuals are allocated resettlement land minus (-) the value of land compensation.
In case they are eligible for resettlement support, if the land use fee to be paid is greater than the minimum resettlement rate value, the larger land use fee to be paid is credited.
Households and individuals allowed to record land use fees prescribed in Clause 1 of this Article must pay sufficient outstanding land use fees before converting, transferring, donating land use rights, mortgaging, and contributing capital with land use rights.
For cases of inheritance or donation of land use rights according to the provisions of law that have not fully paid off land use fees, the heir or recipient of the donation is certified by the commune-level People's Committee as belonging to a poor household or near-poor household, then the debt can continue to be recorded.
Regarding the order and procedures for recording, paying, and writing off land use fees for households and individuals who are allowed to record land use fees specified in Clause 1 of this Article, it shall be implemented in accordance with the provisions of law on land use fee collection and land rent.
Based on Article 22 of Decree 103/2024/ND-CP of the Government dated July 30, 2024 stipulating land use fees and land rent:
For cases of recording land use fees of people who are arranged for resettlement as prescribed in Clause 3, Article 111 of the Land Law, land users who need to record land use fees must submit a Letter of Request for Recording of Land Use Fees and documents proving that they are eligible for recording land use fees together with the dossier requesting a Certificate according to the provisions of law (including: Decision on land allocation for resettlement and Plan for compensation, support, resettlement approved by a competent state agency) at the Land Registration Office or agency with land management functions or inter-agency one-stop shop.
The Land Registration Office or the agency with land management functions or the inter-agency one-stop shop department shall review and check the dossiers of the debtor specified in points a and b of this clause and prepare a Information Transfer Sheet to send to the tax authority and relevant agencies as prescribed, in which the Information Transfer Sheet must contain information about the debtor, the land use term of the debtor as prescribed in Clause 1 of this Article; and at the same time return the Appointment Letter to the debtor as prescribed.
Based on the Information Transfer Slip transferred by the Land Registration Office or agency with land management functions or the inter-agency one-stop shop, the tax authority calculates and issues a Notice according to regulations to send to households, individuals, State Land Management Agencies and relevant agencies (if necessary) within a period of no more than five (05) working days from the date of issuance of the Notice.
Base tax 11 of Hanoi City said that, based on the above regulations, according to the order and procedures for recording land use fees of households and individuals when allocated resettlement land, there are no regulations on conditions for registering residence (permanent residence/temporary residence) at the recovered land plot.
