Clause 11, Article 18 of Decree 101/2024/ND-CP stipulates the debt of land use fees when granting Land Use Right Certificates (red books), ownership of assets attached to land is implemented as follows:
a) Subjects eligible for land use fee debt when issuing the first Certificate of land use rights and ownership of assets attached to land are individuals and households currently using land who have a need to have their debt recorded and heirs according to the provisions of law who have a need to have their debt recorded, then they can continue to have their debt recorded;
b) The amount of land use fee recorded in debt for the case specified in Point a of this Clause is the total amount of land use fee payable at the time of issuance of the Certificate of land use rights and ownership of assets attached to land;
c) The order and procedures for recording, paying, and clearing land use fee debts, and the land use fee debt period for households and individuals who are entitled to land use fee debts as prescribed in this clause shall be implemented in accordance with the provisions of law on land use fee and land rent collection;
d) In case the person is allocated land for resettlement, the debt of land use fees shall be recorded in accordance with the provisions of the Decree on compensation, support and resettlement when the State recovers land;
d) The recording of land use fee debt for the subjects specified in Point a of this Clause shall be applied from August 1, 2024 to July 31, 2029. Payment and debt cancellation of land use fee shall be carried out in accordance with the provisions of law on land use fee collection and land rent.
