On the Government Portal, Mr. N.H.S in Hanoi reported that his mother-in-law was granted land since 1966 and was granted a red book in 2001, which stated "20% land use tax and registration tax have not been paid".
Mr. S's mother-in-law died in 2007. Currently, his family wants to carry out the procedure to transfer the red book. However, the tax authority informed that it must wait for the direction of the Tax Department on whether to cancel tax debts according to the provisions of the Land Law before 2024 or not.
If the family wants to transfer the name immediately, they must pay the taxes according to current regulations and commit not to complain or request a refund later.
Mr. S asked, is the tax authority's request to wait for the above instructions on tax debt collection in accordance with current legal regulations?
In case we have to wait, how long is the expected time for issuing instructions on land-related tax debt cancellation before 2024?
On this issue, Hanoi City 7 Tax Department has the following opinion:
On July 2, 2025, Hanoi City 7 Tax Department received an Information Transfer Form from the Hanoi Land Registration Office, Tay Ho District Branch, regarding the cancellation of land use fee debt (financial obligations) on the Certificate according to the Certificate issuance decision of Mr. (Ms) M.T.M - P.H.D (deceased). Representative is Ms. P.T.M, at the land plot in Tu Lien ward (new Tay Ho ward), Hanoi city.
Regarding the cancellation of financial obligations of 20% of land use fees, the Tay Ho District Tax Department (before the arrangement) issued a document on December 6, 2024 to the Hanoi Tax Department (before the arrangement) regarding problems in calculating land use fees when handling debt cancellation records.
On September 8, 2025, the Tax Department issued an official dispatch responding to the Tax Department of Area I (now Hanoi Tax Department) regarding the implementation of financial obligations on land, stating:
"... In case of land use before October 15, 1993, a Certificate of home ownership and land use rights is granted according to the provisions of law for each period, in case of late payment of 20% of land use fees until the effective date of Decree No. 103/2024/ND-CP that has not yet fully paid the debt, continue to pay the outstanding land use fees according to the policy and land price at the time of issuance of the Certificate or according to the amount stated on the Certificate. In case the payment period is overdue according to the provisions of Decree No. 45/2014/ND-CP dated May 15, 2014 (amended and supplemented by Decree No. 79/2019/ND-CP dated October 26, 2019) of the Government, the land user must pay the remaining land use fee according to the policy and land price at the time of debt repayment".
Pursuant to Point a, Clause 3, Article 50 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rents.
Based on the above response document dated September 8, 2025 of the Tax Department, Hanoi Tax Department 7 issued a document on September 19, 2025, requesting the Hanoi Land Registration Office - Tay Ho District Branch to coordinate in supplementing and re-determining the Information Transfer Form dated July 2, 2025 so that the tax authority has a basis to calculate taxes for taxpayers.
