Mr. H.V. D in Hung Yen reflected that point b, clause 3, Article 50 of Decree No. 103/2024/ND-CP stipulates that the handling of land use fee debts that have been recorded from December 10, 2019 to before August 1, 2024 will be carried out according to Article 22 of this Decree.
However, Article 22 has not clearly stated how to handle cases that have exceeded the 5-year deadline from the date of debit.
Mr. D asked, for the land use fee debt recorded in the period from December 10, 2019 to before August 1, 2024, if after a 5-year period, the land user only pays, is it necessary to recalculate the land use fee according to the land price at the time of debt repayment?
Regarding this issue, Base 1 Tax Department of Hung Yen province has the following opinions:
Point b, Clause 3, Article 50 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government stipulating land use fees and land rents stipulates:
Transition clause for land use fees:
For households and individuals who have been debited land use fees from December 10, 2019 to before the effective date of this Decree, they shall continue to pay outstanding land use fees according to the amount recorded on the Certificate that has been determined in accordance with the provisions of Decree No. 45/2014/ND-CP dated May 15, 2014 of the Government within 05 years from the date of debit of land use fees.
After the 5-year period from the date of recording land use fees, households and individuals shall carry out debt repayment according to the provisions of Article 22 of this Decree".
Clause 3, Article 22 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government stipulating land use fees and land rent stipulates:
Order and procedures for payment and write-off of land use fees for households and individuals who are allowed to borrow:
Based on the debit term according to the provisions of the Decree on compensation, support, and resettlement when the State recovers land, and the Decree on issuing Certificates, households and individuals shall pay land use fees by paying one-time land use fees owed to the state budget in accordance with the law on tax management.
The state budget revenue agency, in accordance with the law on tax management, is responsible for collecting outstanding land use fees according to the debt amount recorded on the certificate or notice of the tax authority and providing documents to households and individuals; and at the same time transferring information about the amount collected from households and individuals to relevant agencies as prescribed.
The tax authority issues a notice confirming the completion of financial obligations for land use fees implemented according to Form No. 03 in Appendix I issued together with this Decree.
After completing the payment of land use fees as prescribed in point a of this clause, households and individuals submit dossiers including:
Certificate (original), land use fee payment document (original) or notice confirming the completion of financial obligations for land use fee collection (original) at the Land Registration Office or agency with land management functions or inter-agency one-stop shop to be able to write off land use fee debts recorded on the certificate.
In case of loss or loss of documents, households and individuals must go to the state budget revenue collection agency in accordance with the law on tax management to be certified with the amount of land use fees paid.
The Land Registration Office or agency with land management functions or the inter-agency one-stop shop is responsible for reviewing and comparing dossiers submitted by households and individuals to carry out land use fee debt write-off on the certificate and return the certificate to households and individuals within 01 working day from the date households and individuals submit dossiers at point b of this clause.
However, if the debt, as he asked, has been recorded as land use fee debt in the old case (debt recorded before the new regulation took effect) and has exceeded the 5-year period, the recalculation of the price is applied according to the transition roadmap of the law.
