On December 11, 2025, Resolution 254/2025/QH15 stipulating a number of mechanisms and policies to remove difficulties and obstacles in the implementation of the Land Law was approved.
Pursuant to Clause 10, Article 4 of Resolution No. 254/2025/QH15, transitional provisions for households and individuals who have been permitted by competent state agencies to change land use purposes:
In case from August 1, 2024 to before the effective date of this Resolution, a household or individual has been decided by a competent state agency to allow the conversion of land use purposes to residential land from garden land, ponds, agricultural land in the same plot of land with residential land; or from land originating from garden land, ponds attached to residential land but the land user separates it to transfer land use rights or the measuring unit has measured and divided it into separate plots when measuring the cadastral map before July 1, 2014, it shall be done as follows:
- In case a household or individual has not paid the land use fee according to the notice of the tax authority, the tax authority shall recalculate the land use fee payable according to the provisions of this Resolution.
At the same time, adjust the notification of the amount of land use fee payable according to the provisions of the law on tax management. Households and individuals must pay the late payment of land use fees (if any) calculated on the amount recalculated according to the provisions of the law on tax management;
- In case a household or individual has paid land use fees according to the notice of the tax authority, it is recommended that the tax authority recalculate land use fees according to the provisions of this Resolution and notify the land user.
In case the land use fee after being recalculated is lower than the amount paid, the land user will be refunded by the State by deducting from the obligations on land use fees and land rents.
In case no obligations arise regarding land use fees or land rents, they will be deducted from other financial obligations according to the provisions of the law on tax management; in case there is no other financial obligations to be deducted, they will be refunded in cash according to the provisions of the law on the state budget and other relevant provisions of law.
