Pursuant to Article 26 of Decree 88/2024/ND-CP, regulations on recording land use fees when being allocated resettlement land are as follows:
1. The subject of land use fee debt recorded in Clause 3, Article 111 of the 2024 Land Law is a person who is arranged for resettlement and the land compensation is less than the land use fee payable when being allocated resettlement land, if there is a need to record land use fee debt and commit to handing over the site on schedule.
2. The land price for calculating land use fee debts is the land price determined according to the land price list at the time of approving the compensation, support and resettlement plan.
When paying the debt for land use fees, the land user shall pay the debt according to the amount of land use fees owed as stated on the Land Use Rights Certificate.
3. The level of land use fee recorded in debt for households and individuals specified in Point (1) is determined by the difference between land use fees payable when households and individuals are allocated resettlement land less the land compensation value.
In case of being eligible for resettlement support, if the land use fee payable is greater than the minimum resettlement rate value, the land use fee payable is recorded.
4. Households and individuals eligible for land use fee debts specified in Point (1) must pay the full remaining land use fee before converting, transferring, donating land use rights, mortgaging, and contributing capital using land use rights.
In case of inheritance or donation of land use rights according to the provisions of law but not yet paid the full debt of land use fees, the inheritor or donator confirmed by the People's Committee at the commune level to be a poor household or a near-poor household will continue to be allowed to record the debt.
5. Regarding the order and procedures for recording, paying, and removing land use fee debts for households and individuals eligible for land use fee debts as prescribed in Point (1) shall comply with the provisions of law on land use fee collection and land rent.
