Citizens sent questions to the Ministry of Agriculture and Environment asking about the following cases: After July 1, 2025, land in towns previously planned as urban residential land (ODT), later merged and renamed communes and the tax authority applied the land price list as urban residential land (ODT), but the Branch of the Land Registration Office issued a land use right certificate as rural residential land (ONT).
Citizens ask whether such an allowance is correct. If the issuance of a land use right certificate is rural residential land (ONT), why does the tax authority apply the Urban Land Price List to collect tax?
Responding to this content, the Ministry of Agriculture and Environment said that according to the provisions of Point a, Clause 3, Article 9 of the 2024 Land Law, residential land, including rural residential land and urban residential land, is regulated. According to Point a, b, Clause 1, Article 5 of Decree 102/2024/ND-CP dated July 30, 2024 of the Government detailing the implementation of a number of articles of the Land Law stipulates:
Rural residential land is residential land within the boundary of the commune's administrative unit, except for residential land that has implemented a new urban construction project according to the urban and rural system planning but is still within the boundary of the commune's administrative unit;
Urban residential land is residential land within the boundary of a ward administrative unit and residential land within the boundary of a commune administrative unit that has implemented a new urban construction project according to the urban and rural system planning.
The content related to financial obligations on land belongs to the functions and tasks of the Ministry of Finance, accordingly, the Ministry of Agriculture and Environment recommends that citizens contact the Ministry of Finance for answers according to their authority.