A case reflecting problems related to a plot of land bought in 1998 sold by the village, the buyer has a receipt for money and a land handover record.
However, the local authorities later determined that this was a case of land allocation not within their authority. By 2023, people were instructed to carry out procedures for issuing Certificates of Land Use Rights; the dossier was also reviewed by the inspection agency and concluded in September 2025.
People are wondering when being granted a red book for this land plot, whether the money previously paid according to the receipt will be deducted from the land use fee to be paid, and whether they will have to pay additional land use fees according to current regulations.
Regarding this content, Basic Tax Department 10 of Hanoi City said that first of all, it is necessary to clarify the time of stable land use according to Clause 38, Article 3 of the 2024 Land Law. This agency also cited the provisions of Article 138 and Article 140 of the 2024 Land Law on issuing Certificates for cases of using land without papers and cases where land is allocated not in accordance with authority.
According to the tax authority, if this is a case of land allocation beyond authority, the land user still has to fulfill financial obligations regarding land use fees when making a red book. The collection level will be determined according to the provisions of Article 12 of Decree 103/2024/ND-CP, depending on the dossier and time of land use.
However, the money that people have paid in the past is not automatically ignored. Base tax No. 10 of Hanoi City said that if there are documents proving that money has been paid to be used for land, this amount will be considered according to regulations.
In case the money has been paid in full according to regulations, the land use fee is not required to be paid; if the fee has been paid but the collection level is lower than the regulations at the time of payment, this amount will be converted correspondingly to determine the area that has completed financial obligations, and the area that is not enough will continue to be paid according to regulations.
The tax authority also clearly stated that documents proving that money has been paid may be receipts, receipts, invoices of commune-level People's Committees or of agencies and organizations that have allocated land beyond their authority.
In case these documents are lost or lost but the commune-level People's Committee or relevant agencies and organizations still have archived records, land users can request confirmation or certified copies; these documents are still recognized as a basis to prove that money has been paid.
From the above regulations, Basic Tax Department 10 of Hanoi City requests people to base on specific dossiers, contact the commune-level People's Committee to be identified with documents proving that they have paid land use fees. After that, people carry out procedures for issuing red books and financial obligations for land according to current regulations.
