Mr. V.N. B in Ho Chi Minh City reflected that his family was allowed by the Town People's Committee to change the land use purpose of 97 m2 to residential land and was allowed to record a land use fee debt of 5 million VND on January 17, 2006. Currently, his family has a need to write off the land use fee debt to carry out transfer procedures.
Mr. B asked, when implementing the write-off of land use fees that have been recorded since 2006, does his family have to pay the amount of 5 million VND according to the red book or do they have to re-determine land use fees according to the current land price list?
Regarding this issue, Base Tax 25 HCMC has the following opinions:
Based on Article 59 of the Law on Tax Administration No. 38/2019/QH14 stipulating the handling of late payment interest.
Based on point c, clause 18, Article 1 of Decree No. 291/2025/ND-CP dated November 6, 2025 of the Government on amending and supplementing point a, clause 3, Article 50 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government stipulating cases where households and individuals have been credited with land use fees on red books according to the provisions of law of each period but have not paid land use fees before the effective date of this Decree, the following shall be implemented:
For households and individuals who have been debited land use fees before December 10, 2019, they continue to pay outstanding land use fees according to policies and land prices at the time of issuance of the red book (or according to the amount recorded on the red book that has been determined in accordance with the law).
For cases of submitting overdue debt payment dossiers from November 6, 2025, calculating land use fees according to regulations based on point c, clause 18, Article 1 of Decree 291/2025/ND-CP dated November 6, 2025 of the Government and late payment fees based on Article 59 of the Law on Tax Administration No. 38/2019/QH14.
The time for calculating late payment is calculated continuously from the next day after the deadline for recording debt on the red book to the date the tax authority recalculates the land use fee and issues a payment notice.
Based on Official Dispatch No. 6630/TPHCM-QLĐ dated December 24, 2025 guiding the payment of overdue debts.
