Mr. B.V. T (Hanoi) wondered, his family is legally using a residential land plot in the locality but is not registered for household registration or residing at this address. Recently, when the State recovered 100% of the land area to implement the urban residential area project, his family was approved for compensation by a competent authority with a resettlement residential land allocation slot.
However, a difficult financial problem appeared when the amount of compensation for the old residential land was less than the land use fee to be paid for the newly allocated resettlement land plot. To reduce the burden, Mr. T's family wished to record this difference in debt.
My family is very confused and does not know if the case of not having household registration or residence registration in the recovered land plot is eligible for recording land use fees for resettlement or not? Will this affect our legitimate rights?", Mr. T worriedly shared.
Before the concerns of the people, representatives of Branch 11 Tax Department of Hanoi City officially responded based on current legal regulations.
Specifically, according to point d, clause 11, Article 18 of Decree No. 101/2024/ND-CP of the Government, the recording of land use fees for people who are allocated resettlement land will be implemented according to regulations on compensation, support, and resettlement when the State recovers land.
At the same time, in comparison with Article 26 of Decree No. 88/2024/ND-CP, the subjects eligible for land use fee debt are people who are arranged for resettlement but whose land compensation is less than the land use fee to be paid when resettlement land is allocated, if there is a need for debt and a commitment to hand over the site on schedule. The debt level is determined by the difference between the amount to be paid and the land compensation value.
According to reporters' findings, "Debiting land use fees for resettlement" can be simply understood as a state support policy, allowing people to "pay in installments" or postpone payment of the difference when the value of the new residence is higher than the amount they are compensated from the old residence, helping them soon stabilize their lives without being immediately burdened by financial pressure.
Based on the order and procedures for recording land use fees specified in Article 22 of Decree 103/2024/ND-CP, people only need to submit a Debt Request with proof documents (including the Resettlement Land Allocation Decision and the Approved Compensation, Support, and Resettlement Plan) at the Land Registration Office or inter-agency.
The dossier will then be transferred to the tax authority for calculation and issuance of a Geographical Information Notification within a period of no more than 05 working days.
The tax authority affirmed that in the entire process and conditions for consideration, there is absolutely no clause regulating the conditions for registering residence (permanent residence or temporary residence) of households and individuals in the recovered land plot. Therefore, Mr. T's lack of household registration here does not affect the right to record land use fees for resettlement at all.
