A resident in Hanoi said that in 2024, the family was granted the first Certificate of Land Use Rights for a land plot including 180m2 of residential land and 89m2 of annual crop land.
In December 2025, the family is allowed to convert the entire 89m2 of annual crop land to residential land. This area is within the limit and the family has completed financial obligations with the amount of 365 million VND.
By February 2026, the land plot was divided into two parts. In which, the family continued to manage and use 125m2; the remaining 144m2 has been transferred to others.
After that, people submit dossiers requesting recalculation of land use fees to be considered for benefits according to Resolution No. 254/2025/QH15. However, the Commune People's Committee guided only recalculation for 125m2 directly managed by families, not calculating the transferred area.
People believe that all financial obligations were fulfilled by the family at the time of land use purpose conversion, before the land plot was separated and partially transferred.
Therefore, people propose to clarify whether the recalculation of land use fees is applied to the entire original land plot or only calculated on the area still under the management of the family.
Regarding this issue, Basic Tax Department 18 of Hanoi city said that point d, clause 2, Article 12 of Decree No. 50/2026/ND-CP stipulates the order and procedures for calculating or recalculating land use fees for some transitional cases.
Decree No. 50/2026/ND-CP was issued by the Government and takes effect from January 31, 2026, guiding the implementation of Resolution No. 254/2025/QH15 on land use fees and land rents.
According to regulations, households and individuals who need to calculate or recalculate land use fees must submit a written request to the inter-agency one-stop shop no later than January 1, 2027.
After receiving it, the inter-agency one-stop shop transfers the document to the commune-level People's Committee where the land is located. The commune-level People's Committee is responsible for determining the residential land allocation limit of the selected land plot to calculate or recalculate land use fees, and then transfer the information to the tax authority.
Based on the submitted dossier, the tax authority shall calculate or recalculate the land use fee; issue a notice of land use fee payment or a notice adjusting the issued notice, and send information to the commune-level People's Committee.
Basic Tax Department 18 of Hanoi city said that the tax authority is recalculating land use fees based on dossiers transferred by the Commune People's Committee.
Regarding obstacles regarding the scope of area to be recalculated after the land plot has been separated and partially transferred, the tax authority requests people to contact the Commune People's Committee for consideration and explanation according to specific dossiers.
