Mr. N.V.T in Bac Ninh reflected that his company's project was approved for investment policy in 2017 (completion deadline in 2018).
In 2020, the project was approved to adjust the investment policy (completion deadline is the 4th quarter of 2021).
Project scale is about 4.97 ha. In which: Land allocation with land use fees (residential land: 2.42 ha; land for social housing construction: 0.47 ha); land allocation with annual land rent payment (commercial center land area: 0.5 ha); land allocation without land use fees (transportation, green trees: 1.58 ha).
In the above land use structure, Mr. T's company has completed the land without land use fees in 2018 (transportation, green trees: 1.58 ha) and has handed it over to state management agencies. The land with land use fees (residential land: 2.42 ha), the company has been granted red books and partially transferred to individuals in 2020.
However, according to the land use extension decision, the Provincial People's Committee allows extension for the entire project (about 4.97 ha) according to the appraisal report of the Department of Agriculture and Environment based on the project not having investment phases, so the entire project area must be extended. The Sub-Tax Department bases the area (4.97 ha) and Clause 1, Article 15 of Decree No. 103/2024/ND-CP to calculate additional payment when extending land use.
Mr. T asked, the land plots that his company has completed and ensured according to the project implementation time, but the project does not have an investment phase, is it necessary to extend this time?
Is the tax sub-department calculating additional payment for the entire project area correct? Because the project has land without land use fees (transportation, green trees: 1.58 ha). On the other hand, in decisions on calculating land use fees for the project, this land is also not calculated.
The Ministry of Agriculture and Environment answers this question as follows:
Current land law stipulates the authority to allocate land, lease land, permit land use purpose conversion, and extend land use for cases where land use organizations use land in the form of state land allocation with land use fees, land lease with land rent payment once for the entire lease term, or in cases where projects have multiple forms of land use, in which areas are subject to state land allocation with land use fees or land lease with land rent collection once for the entire lease term under the authority of the Chairman of the Provincial People's Committee.
Regarding specific documents, please contact the Department of Agriculture and Environment of Bac Ninh province for guidance.
Clause 18, Article 3, Clause 8, Article 81 of the 2024 Land Law stipulates:
Extending land use is the competent state agency's permission to continue using land when the term expires according to the purpose being used according to the provisions of this Law".
Cases of land recovery due to violations of land law include:
Land allocated, leased, permitted to change land use purposes, recognized land use rights, received transfer of land use rights to implement investment projects without being used for 12 consecutive months from the time of receiving land handover on the ground or land use progress delayed by 24 months compared to the progress recorded in the investment project; in case of not putting land into use or delayed land use progress compared to the progress recorded in the investment project, the investor is granted an extension of use for no more than 24 months and must pay additional money to the State corresponding to the level of land use fees, land rent for the extended period; when the extended period expires and the investor still has not put land into use, the State recovers land without compensation for land, assets attached to land and remaining land investment costs".
Point b, Clause 2, Article 31 of Decree No. 102/2024/ND-CP (amended and supplemented in Clause 2, Article 4 of Decree No. 226/2025/ND-CP) stipulates:
The time to calculate the extension is no more than 24 months for cases where land is not put into use or land use progress is delayed as follows:
In case the investment project is 24 months behind the land use progress recorded in the investment project from the time of receiving land handover on the ground, the extension of land use time not exceeding 24 months is applied to the entire area of land for project implementation; the time to calculate the extension of land use time not exceeding 24 months is calculated from the start of the 25th month from the time the construction investment must be completed.
In case the project is allocated land or leased land according to the schedule, the extension of land use time of no more than 24 months is applied to each part of the land area according to the land allocation or lease decision; the time to calculate the extension of land use time of no more than 24 months is calculated from the start of the 25th month from the time the construction investment must be completed on that land area".
Calculating additional payment when extending the project
Clause 1, Article 15 of Decree No. 103/2024/ND-CP stipulates:
In case the investor is granted a land use extension for the project according to the provisions of Clause 8, Article 81 of the Land Law, in addition to the land use fee to be paid, they must also pay an additional amount to the State calculated as follows:
In which, in case the extension period is not full month, 15 days or more are counted as 01 month, less than 15 days, the additional amount for this number of days is not calculated.
Therefore, based on the actual situation in the locality and the specific dossier of the project, it is proposed that he contact the Department of Agriculture and Environment and relevant agencies in the locality to agree on implementation according to the provisions of law.
