Ms. N.T. S in Bac Ninh reflected that she has a garden land plot in a residential area, in accordance with residential land planning, which was first granted a red book on February 24, 1993.
In 2010, the land plot was divided into 2 new plots and red books were issued for each plot.
In 2022, Ms. S's family registered a change and corrected the land use purpose into perennial crop land according to the guidance of the ward's land administration official.
In 2025, she legally inherited and was named on the certificate.
Currently, Ms. S wants to change the land use purpose from perennial crop land to residential land for her children and grandchildren to build houses.
Ms. S asked, with the origin of the land that was granted a red book before October 15, 1993, what is the subject of this land plot according to the provisions of the 2024 Land Law when carrying out procedures for changing land use purposes?
At the same time, when converting to residential land, which subjects will land use fees be calculated according to in Decree No. 103/2024/ND-CP?
Regarding this issue, the Ministry of Agriculture and Environment has the following opinions:
According to the information she provided, the land use purpose stated on the issued certificate is perennial crop land.
According to the provisions of point b, clause 2, Article 9 of the 2024 Land Law, perennial crop land belongs to the agricultural land group.
Based on the provisions of Clause 5, Article 116 of the Land Law, the basis for allowing the conversion of agricultural land use purpose in residential areas to residential land for households and individuals is one of the following plans:
District-level land use planning or general planning or zoning planning according to the provisions of law on urban planning that has been approved by competent authorities.
Please contact the functional agency in the locality for resolution according to their authority and legal regulations.
The payment of land use fees according to Decree No. 103/2024/ND-CP is presided over by the Ministry of Finance as the advisory body to the Government; to ensure uniformity in the application of policies and laws in the locality, it is requested that you study relevant legal regulations and contact the local financial agency for specific guidance.