On the Ministry of Finance's Information Portal, a taxpayer has carried out procedures to recalculate land use tax according to Decree No. 50/2026/ND-CP dated January 31, 2026 and Resolution No. 254/2025/QH15 dated December 11, 2025.
This taxpayer has been issued a revised Tax Obligation Notice by District 9 Tax Department, Da Nang City.
Accordingly, in this case, the difference paid is refunded after recalculating the land use tax.
However, according to citizens' reflections, tax officials instructed to wait to carry out refund procedures on the public service portal because there are currently no procedures in the above case.
Taxpayers have requested the Ministry of Finance to develop and promulgate procedures for land use tax refunds according to Decree No. 50/2026/ND-CP and Resolution No. 254/2025/QH15 to ensure the rights of taxpayers.
Regarding this issue, the tax authority in Da Nang said that it is based on current legal regulations to guide implementation.
Specifically, based on point d, clause 2, Article 12 of Decree No. 50/2026/ND-CP dated January 31, 2026 of the Government detailing a number of articles of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in the organization of the implementation of the Land Law on land use fees and land rents.
In Article 12 on transitional handling of land use fees and land rent when Resolution No. 254/2025/QH15 takes effect, Clause 2 stipulates transitional handling for cases where households and individuals have been granted a decision by a competent state agency to change land use purposes under the cases specified in Article 6 of this Decree from August 1, 2024 to before January 1, 2026 as prescribed in Clause 10, Article 4 of Resolution No. 254/2025/QH15.
Point d of this clause clearly stipulates that in case households and individuals have paid enough land use fees according to the notice of the tax authority, they are requested by the tax authority to recalculate land use fees according to the provisions of this Decree.
The tax authority recalculates the land use fee and notifies the land user. In case the land use fee after recalculation is lower than the amount paid, the land user is refunded the difference by the State by deducting it from the obligations on land use fee and land rent.
In case no land use fees or land rent obligations arise, they are deducted from other financial obligations according to the provisions of law on tax management.
In case there are no other financial obligations to deduct, it shall be refunded in cash according to the provisions of the law on state budget, law on tax management and other relevant laws.
In addition, based on point b, clause 1, Article 25 and clause 2, Article 42 of Circular No. 80/2021/TT-BTC of the Ministry of Finance dated September 29, 2021 guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration, which has been amended in Circular No. 94/2025/TT-BTC of the Ministry of Finance dated October 14, 2025.
In Article 25 on handling the amount of tax, late payment interest, and overpaid fines, point b stipulates the refund, refund and compensation for state budget revenue, clearly stating that if a taxpayer has an overpaid amount after compensation is carried out according to the guidance in point a of this clause but there is still an overpaid amount or no debt, the taxpayer is allowed to send a dossier requesting refund or refund and compensation for state budget revenue according to the provisions of Article 42 of this Circular. The taxpayer is entitled to refund the overpaid amount when the taxpayer no longer has a debt.
In Article 42 on overdue refund dossiers, Clause 2 stipulates that overdue refund dossiers for tax types and other revenues include a written request to handle the amount of tax, late payment interest, and overdue penalties according to form No. 01/DNXLNT issued together with Appendix I of this Circular; power of attorney in cases where taxpayers do not directly carry out tax refund procedures, except in cases where tax agents submit tax refund dossiers under contracts signed between tax agents and taxpayers; and accompanying documents if any.
Based on the above regulations, taxpayers who have overpaid land use fees shall send a written request for handling of overpaid tax money and accompanying documents if any to the tax authority managing the budget revenue to be refunded according to regulations.
