Ms. D.T.P.T in Quang Ninh reflected that Clause 4, Article 141 of the Land Law stipulates that for the remaining area of the land plot with land use rights documents as prescribed, after the residential land area has been determined, land use fees must be paid according to the provisions of law.
However, according to Ms. T, Decree No. 103/2024/ND-CP and Decree No. 291/2025/ND-CP currently do not have specific regulations on calculating land use fees for the above cases.
Ms. T asked, how is the determination and collection of land use fees in this case carried out?
Regarding this issue, Quang Ninh Provincial Tax Department has the following opinions:
Clause 4, Article 141 of the Land Law stipulates:
For the remaining land area of the land plot after the residential land area has been determined according to the provisions of point a, clause 1, point a, clause 2 and clause 3 of this Article, it is handled as follows:
In cases where houses, houses and works serving life have been built, they are identified as residential land purposes and land use fees must be paid according to the provisions of law.
In case a project has been built for non-agricultural, commercial, and service production and business purposes, it is recognized as non-agricultural production facility land, commercial, and service land according to the actual area where the project has been built; the form of land use recognized is the form of land allocation with land use fees, the land use term is stable and long-term.
In case the current state of use is agricultural land, it is recognized as agricultural land; if the land user has a need to be recognized for non-agricultural land purposes that are consistent with district-level land use planning or general planning or zoning planning or construction planning or rural planning, it is recognized for that purpose but must pay land use fees according to the provisions of law.
Clause 5, Article 9 of Decree No. 103/2024/ND-CP has been amended and supplemented with a number of articles according to Decree 125/2025/ND-CP, Decree No. 151/2025/ND-CP, Decree No. 226/2025/ND-CP and Decree 291/2025/ND-CP, stipulating:
For the remaining area of the land plot specified in Clause 4, Article 141 of the 2024 Land Law, financial obligations shall be fulfilled as prescribed in Clauses 1, 2, 3, 4 and 5, Article 10 of this Decree.
Based on the above regulations, for the cases specified in Clause 4, Article 141 of the Land Law No. 31/2024/QH15, the regulations on calculating land use fees are implemented according to Clause 5, Article 9 of Decree No. 103/2024/ND-CP, which has been amended and supplemented with a number of articles according to Decree 291/2025/ND-CP cited above.
Quang Ninh Provincial Tax Department informed Ms. T to comply with the regulations in the legal documents cited in this document.
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