Currently, the recording of land use fee debt is specified in detail in Decree 103/2024/ND-CP.
In which, based on Point d, Clause 2, Article 22 of Decree 103/2024/ND-CP, it is stipulated as follows: Based on the information transfer form sent by the land registration office or the competent land management agency or the one-stop-shop department, the tax authority shall calculate and issue a notice as prescribed to send to households, individuals, State land management agencies and relevant agencies (if necessary) within no more than 5 working days from the date of issuance of the notice. The notice must include the following contents:
- Total land use fee that households and individuals must pay.
- Land use fee is debited.
- Land use fee is not debited (if any).
- Deadline for households and individuals to pay money; including: Deadline for paying land use fees that are not recorded in debt (if any) according to the deadline prescribed by the law on tax management; Deadline for paying land use fees that are recorded in debt according to the provisions in Clause 1 of this Article.
Thus, according to the above regulations, the time for recording land use fee debt begins from the time the tax authority issues a notice to households and individuals. The content of the tax authority's notice includes information such as:
- Total land use fee that households and individuals must pay.
- Land use fee is debited.
- Land use fee is not debited (if any).
- Deadline for households and individuals to pay money.
