The Government Portal has just published a draft of the Ministry of Finance on the Government's Decree detailing land use fees and land rents in the Resolution of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law.
One of the notable drafts on transitional handling regulations is as follows:
In case a household or individual has been permitted by a competent state agency to change the land use purpose in the cases specified in Clauses 1, 2 and 3 of this Decree from August 1, 2024 to before the effective date of this Resolution, the following shall be implemented:
In case the tax authority has not issued a notice of payment of land use fees, the tax authority shall calculate land use fees according to the provisions of this Resolution.
In case the tax authority has issued a notice of payment of land use fees but the household or individual has not paid the land use fee according to the notice of the tax authority, it is recommended that the tax authority recalculate the land use fee payable according to the provisions of this Resolution and adjust the Notice of land use fee payable according to the provisions of the law on tax management. Households and individuals must pay the late payment of land use fees (if any) according to the provisions of the law on tax management.
In case a household or individual has paid a part of the land use fee according to the notice of the tax authority, it is recommended that the tax authority recalculate the land use fee according to the provisions of this Resolution; the tax authority recalculates the land use fee and notifies the land user and handles it as follows:
In case the land use fee after being recalculated is higher than the amount paid, the land user must pay the remaining land use fee compared to the recalculated land use fee; at the same time, the land user must pay the late payment amount calculated on the remaining amount from the time of payment announcement to the time of payment.
In case the land use fee after being calculated is lower than the amount paid, the land user will be refunded by the State the difference by deducting it from the obligations on land use fees and land rents; in case no obligations on land use fees and land rents arise, they will be deducted from other financial obligations according to the provisions of the law on tax management; in case there are no other financial obligations to be deducted, they will be refunded in cash according to the provisions of the law on the state budget or other relevant laws.
In case a household or individual has paid the full land use fee according to the notice of the tax authority, it is recommended that the tax authority recalculate the land use fee according to the provisions of this Resolution; the tax authority recalculates the land use fee and notifies the land user. In case the land use fee after being calculated is lower than the amount paid, the land user will be refunded by the State the difference by deducting it from the obligations on land use fees and land rents; in case no obligations on land use fees and land rents arise, they will be deducted from other financial obligations according to the provisions of the law on tax management; in case there are no other financial obligations to be deducted, they will be refunded in cash according to the provisions of the law on the state budget or other relevant laws.
