A resident in Hanoi said that he is legally using a residential land plot but has not registered for household registration/residence at this address. When the State recovers the entire land area, his family is compensated with resettlement land according to the provisions of Clause 4, Article 111 of the Land Law and has a decision to allocate resettlement land.
However, the amount of compensation for residential land is lower than the land use fee to be paid for the allocated resettlement land plot. This family has a need to record the difference in land use fee. This person asked, does not the lack of household registration/residence in the land area where land is recovered affect the right to record debt?
Regarding this issue, Base Tax 11 of Hanoi City has the following opinions:
Based on point d, clause 11, Article 18 of Decree No. 101/2024/ND-CP dated July 29, 2024 of the Government:
d) In case a person is allocated resettlement land, the recording of land use fees shall be carried out according to the provisions of the Decree on compensation, support, and resettlement when the State recovers land".
Based on Article 26 of Decree No. 88/2024/ND-CP dated July 15, 2024 of the Government stipulating compensation, support, and resettlement when the state recovers land:
Article 26. Recording land use fees when land is allocated for resettlement:
1. Subjects eligible for land use fee debt recording specified in Clause 3, Article 111 of the Land Law are people who are arranged for resettlement but whose land compensation is less than the land use fee payable when resettlement land is allocated, if they have a need to record land use fee debt and commit to handing over the land according to the schedule.
2. The land price for calculating land use levy is the land price determined according to the land price list at the time of approval of the compensation, support, and resettlement plan.
When paying land use fees, land users pay the debt according to the amount of land use fees owed recorded on the Certificate of Land Use Rights.
3. The level of land use fees for households and individuals specified in Clause 1 of this Article is determined by the difference between the land use fees payable when households and individuals are allocated resettlement land minus the value of land compensation.
In case they are eligible for resettlement support, if the land use fee to be paid is greater than the minimum resettlement rate value, the larger land use fee to be paid is credited.
4. Households and individuals allowed to record land use fees prescribed in Clause 1 of this Article must pay sufficient outstanding land use fees before converting, transferring, donating land use rights, mortgaging, contributing capital with land use rights...
5. Regarding the order and procedures for recording, paying, and writing off land use fees for households and individuals who are allowed to record land use fees specified in Clause 1 of this Article, it shall be implemented in accordance with the provisions of law on land use fee collection and land rent.
Based on Article 22 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government stipulating land use fees and land rent:
Article 22. Recording land use fees
a) For cases of recording land use fees of people arranged for resettlement as prescribed in Clause 3, Article 111 of the Land Law, land users who need to record land use fees must submit a Application for Recording Land Use Fees and documents proving that they are eligible for recording land use fees together with the application for a Certificate according to the provisions of law at the Land Registration Office or the land management agency or the inter-agency one-stop shop.
... c) The Land Registration Office or agency with land management functions or the inter-agency one-stop shop department shall review and check the dossiers of the debtor specified in points a and b of this clause and prepare a Information Transfer Sheet to send to the tax authority and relevant agencies as prescribed; in which the Information Transfer Sheet must contain information about the debtor, the land use term for which the debt is recorded as prescribed in Clause 1 of this Article; and at the same time return the Appointment Letter to the debtor as prescribed.
According to Base 11 Tax Department of Hanoi City, current regulations do not require borrowers to have permanent or temporary residence registration in the recovered land plot. Therefore, not registering residence at the address where the land is recovered does not affect the right to borrow land use fees.
