On September 2, sharing with Lao Dong reporter, Mr. Le Hoang Chau - Chairman of the Ho Chi Minh City Real Estate Association (HoREA) - said that HoREA has sent a document to the Ministry of Agriculture and Environment on commenting on the draft Law amending and supplementing a number of articles of the Land Law.
Accordingly, HoREA proposed to amend the 2024 Land Law in the direction of removing regulations on additional land use fees payable during the period not including land use fees and land rents.
Mr. Le Hoang Chau said that the Ministry of Finance needs to consider amending and supplementing Point b, Clause 18, and Point d, Clause 19, Article 1 of the Draft Decree amending and supplementing a number of articles of Decree 103/2024/ND-CP on amending and supplementing Clause 2, Article 50 and Clause 9, Article 51 of Decree 103/2024/ND-CP.
The Chairman of HoREA said that it is advisable to amend such as "the amount of money that land users must pay additional for the period not yet calculated for land use fees as prescribed in Point d, Clause 2, Article 257 of the 2024 Land Law is calculated at a fee of 0.5%/year (or 1%/year) calculated on the land use fee to be paid as prescribed in Clause 2, Article 257 of the 2024 Land Law", instead of collecting 3.6%/year.
In the long term, to ensure consistency and unity, HoREA Chairman Le Hoang Chau proposed that the Ministry of Agriculture and Environment submit to the Prime Minister and the Government for consideration of retaining Clause 62, Article 1 of the Draft Law on amended Land (July 28, 2025) amending and supplementing Point d, Clause 2, Article 257 of the 2024 Land Law, as follows: The Government regulates the application of land valuation methods for cases specified in Points a, b and c of this Clause.
In addition, HoREA also proposed to add Clause 13 after Clause 12, Article 2 of the Draft Law on amended Land (submitted to the Ministry of Justice for appraisal) on "transitional regulations".
Accordingly, the provincial People's Committee is allowed to deduct the amount of money that the land user has paid in addition for the period not yet included in land use fees and land rents in other financial obligations of the enterprise according to Government regulations.
Explaining the reason for the above proposal, Mr. Le Hoang Chau said that first of all, it is necessary to completely resolve the "unreasonable" regulation on the amount of money that land users must pay additional for the period not yet included in land use fees and land rents.
Mr. Le Hoang Chau said that it is necessary to retain Clause 62, Article 1 of the Draft Law on Land Amendment (July 28, 2025) to amend Point d, Clause 2, Article 257 of the 2024 Land Law in the direction of abolishing the regulation on "the amount of money that land users must pay supplementally for the period not yet included in land use fees and land rents", because this regulation has "regulated new legal liability" or "regulated heavier responsibility" so it is not consistent with Clause 2, Article 55 of the Law promulgating legal documents 2025.
Secondly, in case the National Assembly passes the Draft Law on Land amending and abolishing the provisions at Point d, Clause 2, Article 257 of the 2024 Land Law on "the amount of money that land users must pay supplementally for the period not yet calculated for land use fees and land rents", the Draft Law on Land amending needs to add a "transitional regulation" allowing the deduction of the amount of money that land users have paid supplementally for the period not yet calculated for land use fees and land rents into other financial obligations of the enterprise, which is reasonable.
Commenting on the draft Law amending and supplementing a number of articles of the Land Law, HoREA also proposed to amend Clause 21, Article 1 of the "draft Law" amending and supplementing Article 159 of the 2024 Land Law. Propose to add a supplement to the regulation "In case of applying the land price list to calculate land use fees when the State permits land use purpose conversion, recognition of land use rights, extension of land use for households and individuals, the land area within the residential land allocation limit is calculated for land use fees lower than the land area exceeding the residential land allocation limit".
