Pursuant to Clause 2, Article 257 of the 2024 Land Law and Pursuant to Clause 1, Clause 2, Article 50 of Decree 103/2024/ND-CP, the following principles are stipulated:
- In case the land user has been allocated land, permitted to change the land use purpose, has been calculated and notified by the competent state agency of the land use fee to be paid before August 1, 2024 but has not completed the payment of land use fee, he/she must pay the outstanding land use fee and pay late payment fee according to the provisions of the law on tax management from time to time.
- In case the competent State agency recalculates and the land use fee increases compared to the notified amount, the land user must pay the increased land use fee and pay an additional fee calculated on the increased amount according to the provisions of Clause 2, Article 50 of Decree 103/2024/ND-CP, Point d, Clause 2, Article 257 of the Land Law, calculated from the time of calculating the land use fee for each period to the time the land user pays the money to the State budget.
In cases where there has been a decision on land allocation, permission to change land use purposes, or adjustment of detailed planning before August 1, 2024 but the land price has not been decided, land use fees shall be calculated and collected according to the provisions of Clause 2, Article 257 of the Land Law.
The amount of money that land users must pay additionally for the period of time not yet calculated for land use fees according to the provisions of Point d, Clause 2, Article 257 of the Land Law is calculated at the rate of 5.4%/year calculated on the amount of land use fees payable determined according to the provisions of Clause 2, Article 257 of the Land Law.
