The Government issued Decree 103/2024/ND-CP effective from August 1, 2024 regulating land use fees and land rent.
Accordingly, land is allocated improperly to households and individuals according to the provisions of land law at the time of land allocation or use due to purchase, liquidation, valuation, and housing distribution. Construction works attached to land do not comply with the provisions of law, the issuance of Certificates of land use rights and ownership of assets attached to land shall be carried out according to Article 140 of the Land Law 2024.
Article 12 of Decree 103/2024/ND-CP stipulates how to calculate land use fees when issuing Certificates for cases of using land allocated without proper authority as prescribed in Article 140 of the Land Law 2024 as follows: :
1. Households and individuals are granted Certificates by competent state agencies in cases where the land was used stably before October 15, 1993, and is now certified by the Commune People's Committee where the land is located. If there is a dispute, the current land user will be granted a Certificate of land use rights and ownership of assets attached to land for the allocated land area according to the provisions of Clauses 2 and 6, Article 138 of the Land Law. In 2024, land use fees will be calculated as follows:
- In case of being granted a Certificate for the allocated land area within the limit of recognition of residential land according to the provisions of Clause 5, Article 141 of the Land Law 2024, the provisions of Clause 2, Article 138 of the Land Law shall comply with the provisions of Clause 2, Article 138 of the Land Law. belt 2024.
- In case of being granted a Certificate for land that has been allocated in excess of the limit recognized as residential land according to the provisions of Clause 5, Article 141 of the Land Law 2024, the land area with the current status of agricultural land will be recognized in For non-agricultural land purposes, land use fees are calculated according to the provisions of Clause 2, Article 10 of Decree 103/2024/ND-CP. In case there are documents proving that you have paid money to use land according to section 5, you do not have to pay land use fees.
2. Households and individuals are granted Certificates by competent state agencies in cases where land has been used stably from October 15, 1993 to before July 1, 2004, and is now approved by the commune-level People's Committee. Where there is land certified to be free of disputes and consistent with district-level land use planning or general planning or zoning planning or construction planning or rural planning, a Certificate of land use rights will be issued. ownership of assets attached to land according to the provisions of Clauses 3 and 6, Article 138 of the Land Law 2024, the land use fee is calculated as follows:
- In case there are no documents proving that money has been paid to use the land, the land use fee is calculated according to the provisions of Clause 3, Article 138 of the Land Law 2024 and Clause 3, Article 10 of Decree 103/2024/ND-CP .
- In case there are documents proving that enough money has been paid to use the land according to section 5, you do not have to pay land use fees.
- In case there are documents proving that money has been paid to use the land, but the fee paid to use the land is lower than the fee prescribed by law at the time of payment, the amount paid will be converted into Percentage of land area for which land use fees have been paid according to the policy and land price at the time of payment; Land use fees for the remaining land area are calculated in this section according to the policy and land price at the time of submitting complete and valid documents.
4. Households and individuals who are granted a Certificate by a competent state agency according to the provisions of Point a, Clause 3, Article 140 of the Land Law 2024, the land use fee is calculated as follows:
- In case there are no documents proving that money has been paid to use the land, the land use fee for the area for which the Certificate is issued is residential land:
Land use fee = Area of land certified as residential land x Residential land price specified in the Land Price List x 70%
- In case there are documents proving that you have paid enough money to use the land in section 5, you do not have to pay land use fees.
- In case there are documents proving that money has been paid to use the land, but the fee paid to use the land is lower than the fee prescribed by law at the time of payment, the amount paid will be converted into Percentage of land area for which land use fees have been paid according to the policy and land price at the time of payment; Land use fees for the remaining land area are calculated according to the provisions of Point a of this Clause according to the policy and land price at the time of submitting complete and valid documents.
4. In case a household or individual is granted a Certificate according to the provisions of Clause 4, Article 140 of the Land Law 2024, the land use fee payable is calculated as 100% of the land use fee for the residential land area. Issue a Certificate at the time of submitting complete and valid documents according to the residential land price in section 5. In case there are documents proving that money has been paid to use the land according to regulations, the amount paid will be deducted from the use fee. land must be paid; The deduction level does not exceed the land use fee payable.
5. Documents proving payment to agencies or organizations to use land when calculating land use fees in sections 1, 2, 3 and 4 include:
- Receipts, receipts, invoices for collecting money to use land, collecting compensation according to Decision 186/HDBT dated May 31, 1990 on compensation for damage to agricultural land and forested land when converted to other uses. another destination.
- Receipts, receipts, and payment invoices according to Circular 60/TC-TCT dated July 16, 1993 on guiding the collection management regime for the sale of state-owned houses and the granting of construction land use rights housing and construction.
- Receipts, receipts, invoices proving that money has been paid to use land from the Commune People's Committee or from the agency or organization that allocated land without proper authority.
- In case the documents specified in the 3 sections above are lost or misplaced, but the commune-level People's Committee or the agency or organization that allocated the land without proper authority still has the documents (records) stored and recorded. If the land user has paid money to use the land, the land user shall request the commune-level People's Committee to confirm or copy the original. The confirmation or true copy at this point is recognized as proof of payment to the agency or organization as described in the 3 sections above.
6. The land price used to calculate land use fees for the cases in sections 1, 2, 3 and 4 is the land price according to section 5 at the time the land user submits complete and valid documents according to regulations.
