Mr. D.T.N in Dong Thap asked, in case of registration of land changes subject to land use for incorrect purposes (allocated, leased, and recognized by the state before July 1, 2014), now considered for granting red books according to the provisions of Decree No. 101/2024/ND-CP, which land use fee calculation formula will the tax authority base on in Decree No. 103/2024/ND-CP to determine financial obligations?
Regarding this issue, Dong Thap Provincial Tax Department has the following opinion:
Article 11 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rents stipulates.
For households and individuals using land before December 18, 1980, who are now granted a Certificate of residential land use by a competent state agency as prescribed in Clause 1, Point c, Clause 2, Point a, Clause 3, Article 139 of the Land Law, land use fees are calculated as follows:
For the land area granted a Certificate within the residential land recognition limit as prescribed in Clause 5, Article 141 of the Land Law:
Land use fee = Land area granted a Certificate within the residential land recognition limit x Residential land price specified in the Land Price List x 10%.
For the land area granted with a Certificate exceeding the residential land recognition limit as prescribed in Clause 5, Article 141 of the Land Law:
Land use fee = Land area granted with a Certificate exceeding the limit of residential land recognition x Residential land price specified in Land Price List x 30%.
For the land area currently granted a Certificate of non-agricultural land use purpose (if any) according to the provisions of the Decree on granting a certificate:
Land use fee = Land area of recognized land type x Land price of recognized land type specified in Land Price List x 40%.
For households and individuals using land from December 18, 1980 to before October 15, 1993, who are now granted a Certificate of residential land use by a competent state agency as prescribed in Clause 1, Point c, Clause 2, Point a, Clause 3, Article 139 of the Land Law, land use fees are calculated as follows:
For the land area granted a Certificate within the residential land recognition limit as prescribed in Clause 5, Article 141 of the Land Law:
Land use fee = Land area granted a Certificate within the residential land recognition limit x Residential land price specified in the Land Price List x 20%.
For the land area granted with a Certificate exceeding the residential land recognition limit as prescribed in Clause 5, Article 141 of the Land Law:
Land use fee = Land area granted with a Certificate exceeding the limit of residential land recognition x Residential land price specified in the Land Price List x 50%.
For the land area currently granted a Certificate of non-agricultural land use purpose (if any) according to the provisions of the Decree on granting a Certificate:
Land use fee = Land area of recognized land type x Land price of recognized land type specified in Land Price List x 60%.
For households and individuals using land from October 15, 1993 to before July 1, 2004, who are now granted a Certificate of residential land use by a competent state agency as prescribed in Clause 1, Point c, Clause 2, Point a, Clause 3, Article 139 of the Land Law, land use fees are calculated as follows:
For the land area granted a Certificate within the residential land allocation limit as prescribed in Clause 2, Article 195, Clause 2, Article 196 of the Land Law:
Land use fee = Land area granted a Certificate within the residential land allocation limit x Residential land price specified in Land Price List x 30%.
For the land area exceeding the residential land allocation limit as prescribed in Clause 2, Article 195, Clause 2, Article 196 of the Land Law:
Land use fee = Land area granted with a Certificate exceeding the limit for residential land allocation x Residential land price specified in Land Price List x 60%.
For the land area currently granted a Certificate of non-agricultural land use purpose (if any) according to the provisions of the Decree on granting a Certificate:
Land use fee = Land area of recognized land type x Land price of recognized land type specified in Land Price List x 70%.
For households and individuals using land from July 1, 2004 to before July 1, 2014 issued by competent state agencies for the purpose of residential land according to the provisions of Clause 1, Point c, Clause 2, Point a, Clause 3, Article 139 of the Land Law, land use fees are calculated as follows:
For the land area granted with a Certificate of Residential Land (within the limit of residential land allocation, exceeding the limit of residential land allocation as prescribed in Clause 2, Article 195, Clause 2, Article 196 of the Land Law):
Land use fee = Land area granted a Certificate of residential land x Residential land price specified in Land Price List x 80%.
For the land area currently granted a Certificate of non-agricultural land use purpose (if any) according to the provisions of the Decree on granting a Certificate:
Land use fee = Land area of recognized land type x Land price of recognized land type specified in Land Price List x 80%.
The land price for calculating land use fees for cases specified in Clauses 1, 2, 3 and 4 of this Article is the land price as prescribed in Clause 1, Article 5 of this Decree at the time the land user submits a complete and valid dossier as prescribed".
In Clause 1, Article 5 of Decree No. 103/2024/ND-CP, it is stipulated that:
Land price for calculating land use fees is the land price in the Land Price List applicable to the cases specified in Points a, h and k, Clause 1, Article 159 of the Land Law".
Based on the above regulations, in case a household or individual uses land for the wrong purpose that has been allocated land, leased land, recognized land use rights by the State, is using land stably, in accordance with the land use planning and is considered for granting a Certificate of Land Use Rights, the financial obligations for land, depending on each specific case, will be determined according to the provisions of Article 11 of Decree No. 103/2024/ND-CP and the land price for calculating land use fees is the land price in the Land Price List issued by the Provincial People's Committee.
