On the Ministry of Finance's Electronic Information Portal, reader N.T. T. in Ho Chi Minh City reflected that she had converted the land use purpose of 1,300m2 of perennial crop land (agricultural land) to urban residential land in An Phu Dong ward (formerly District 12) in February 2025.
According to reports, the land plot is located in position 3, people have paid about 2.4 billion VND in land use fees and 16 million VND in registration fees.
Recently, this person received a notice from the tax authority about considering recalculating land use fees according to new regulations.
Including the content of reducing 70% of land use fees for the area within the limit.
From there, people ask the question: If they propose to recalculate to enjoy the policy of reducing land use fees, but the calculation results according to the new regulations are higher than the amount paid previously, will the difference be recovered or not.
At the same time, this person also plans to continue to change the land use purpose for an additional 250m2 of land in Binh My commune, Ho Chi Minh City in July 2026 and wants to know whether he will continue to enjoy the 70% reduction policy or not?
Answering this question, Base Tax 12 of Ho Chi Minh City said that the case of people belongs to the group of dossiers considered according to new regulations in Resolution No. 254/2025/QH15 of the National Assembly and Decree No. 50/2026/ND-CP of the Government.
The tax authority said that current regulations related to exemption and reduction of land use fees, land rent; financial obligations when changing land use purposes; transitional handling of dossiers arising before the new policy takes effect; as well as the order and procedures for calculating or recalculating land use fees have been specifically guided in Decree No. 50/2026/ND-CP.
The tax authority guides people to submit dossiers requesting calculation or recalculation of land use fees at the Public Administrative Service Center of the commune-level People's Committee where the land plot is located for consideration and settlement by competent authorities according to regulations.
According to the tax authority, the settlement will be based on each specific dossier, the time of financial obligation arising, land area, residential land limit and transitional provisions of current law.
