Pursuant to Point b, Clause 3, Article 22 of Decree 103/2024/ND-CP, the dossier for submitting to cancel land use fee debt recorded in the Red Book includes the following specific documents:
Article 22. Recording land use fee debt
3. Procedures for payment and removal of land use fee debts for households and individuals to be recorded as debts:
b) After completing the payment of land use fee debt as prescribed in Point a of this Clause, households and individuals shall submit the following documents: Certificate (original), land use fee payment certificate (original) or Notice of confirmation of completion of financial obligations on land use fee collection (original) at the Land Registration Office or the competent land management agency or the one-stop department to have the land use fee debt erased as stated on the Certificate. In case of loss or loss of documents, households and individuals must go to the state budget collection agency according to the provisions of law on tax management to confirm the amount of land use fees paid.
c) The land registration office or the agency with the function of land management or the one-stop department is responsible for reviewing and comparing the records submitted by households and individuals to carry out the cancellation of land use fee debt stated on the Certificate and returning the Certificate to households and individuals within 1 working day from the date the household or individual submits the dossier at Point b of this Clause.
Accordingly, the Land Registration Office or the competent land management agency or the one-stop department is responsible for reviewing and comparing the records submitted by households and individuals to carry out the issuance of land use fee debts recorded in the red book and returning the red book to households and individuals within 1 working day from the date of submission of the land use fee debt collection dossier.
Thus, if the land use fee debt has been erased from the red book, within 1 working day from the date the household or individual submits the land use fee debt collection dossier to the Land Registration Office or the competent land management agency or the one-stop department. This agency is responsible for reviewing and comparing documents to carry out debt collection and return red books.
