A case reflecting problems related to determining land prices when paying land use fees has arisen many years ago. People are wondering whether the amount to be paid is calculated according to the land price at the time of issuance of the Certificate or according to the current land price list.
Regarding this content, the 4th base tax authority of Hanoi city said that current law has specifically stipulated how to determine land prices to calculate land use fees for debts incurred previously.
According to the provisions of Decree No. 103/2024/ND-CP and amended and supplemented in Decree No. 291/2025/ND-CP, in case households and individuals have been credited with land use fees before December 10, 2019, they will continue to pay the remaining debt according to policies and land prices at the time of issuance of the Certificate of Land Use Rights.
This means that if the land plot has been granted a Certificate many years ago but has not fulfilled its financial obligations, the land price to calculate land use fees is still determined according to the time of issuance of the certificate, not according to the land price list at the present time.
New prices will be applied in case of late payment
The base tax of Hanoi city 4 also said that if the land user exceeds the payment deadline according to regulations, the remaining amount will be calculated according to the policy and land price at the time of debt repayment.
Thus, the delay in fulfilling financial obligations may lead to changes in the method of calculating land use fees, causing the amount to be paid to be higher than initially.
Based on the time of Certificate issuance
According to the tax authority, the important factor to determine land price in this case is the time of issuance of the Certificate of Land Use Rights. This is the legal basis for determining the initial financial obligations of land users.
Therefore, when people need to pay land use fees, they need to clearly check the time of issuance of the Certificate and the debit period to fulfill financial obligations in accordance with regulations, avoiding additional costs.
Functional agencies recommend that people contact the local tax authority or land management agency for specific guidance according to each case.
