According to the reflection of reader L.T.T (in Hanoi), in 2003, her family bought a 120 m2 land plot from the People's Committee (UBND) of the commune (with full receipts and excerpts of cadastral maps).
When constructing the house, due to errors in the actual measurement process, the actual usable area of the family increased by 9.2 m2 compared to the initial purchase and sale documents.
By October 2025, her family will carry out procedures to apply for a red book for the first time. The application dossier has been validly certified by the receiving agency from October 2025 (including a document with the signature of border households confirming that the additional 9.2 m2 area is used stably, without dispute).
Regarding the above obstacles, readers request functional agencies to answer the following contents:
For the land area increased by 9.2 m2 due to the above-mentioned measurement errors, will the family be considered for administrative sanctions or not?
What method is used to determine financial obligations (land use fees) for this 9.2 m2 area? Is the family entitled to apply a preferential rate of 60% of land use fees because the land has been used stably and long-term or must pay 100% of the value of land use rights?
Is the land price used as a basis for calculating land use fees for this additional area applied according to the land price list at the time of submitting a valid dossier (in 2025) or applied according to the new land price list at the present time (in 2026)?
Regarding this content, Base Tax 18 - Hanoi City has the following feedback:
Based on Clause 5, Article 135 of the Land Law No. 31/2024/QH15 dated January 18, 2024.
Based on Article 24 of Decree 101/2024/ND-CP dated July 29, 2024 on land registration and certificate issuance.
Based on Decree 103/2024/ND-CP dated July 30, 2024 regulating land use fees and land rents.
Based on Joint Circular No. 88/2016/TTLT-BTC-BTNMT dated June 22, 2016 Regulating dossiers and procedures for receiving and transferring dossiers determining financial obligations for land of land users.
The tax authority will calculate financial obligations (tax calculation) for land based on transfer slip information and dossiers transferred by the Commune People's Committee or land registration office.
